A budget consists of figures showing how much a particular activity has access to during a given year. With a Balanced scorecard, these figures and guidelines can be converted in to more easily understandable non-financial instructions for the employees. One of the most significant differences between the budget and the scorecard is that the budget focuses on short-term results while the scorecard focuses on long-term visions and goals. With a long-term thinking the leaders can  set more long-term goals and also make more well-planned investments which increases the possibility for the organization to evolve and become better in the long term. By combining the two instruments a good Balance between short and long term perspectives can be achieved, which creates a more effective steeringIn the 1990s, many of the municipalities introduced needs budget, one of them was Gothenburgs municipality.

Personalomsättningen inom revisionsbranschen är ett viktigt ämne eftersom revisionsbyråerna behöver hålla kvar kvalificerad personal med hög kompetens för att kunna upprätthålla god revisionskvalitet. Eftersom revisorsprofessionen anses vara ett prestigefyllt yrke med höga inträdesbarriärer är det viktigt att ifrågasätta varför någon som väl kommit in väljer att lämna.Syftet med uppsatsen är att förklara vad som påverkar karriärbyten bland revisorsassistenter. Detta kan bidra till en bättre förståelse kring varför revisorsassistenter väljer att sluta innan avlagd revisorsexamen. Med hjälp av en kombination av teorier från bland annat socialpsykologi, motivationsteori och tidigare forskning har en modell utvecklats som illustrerar de olika faktorer som kan antas påverka revisorsassistenters karriärbyten. För att testa modellen har en enkätundersökning om nuvarande och före detta revisorsassistenters uppfattningar och motivationsfaktorer gjorts.Resultatet av undersökningen visar att karriärbyten bland revisorsassistenter kan bero på flera olika faktorer, och indikerar att vissa faktorer som identifierats genom tidigare litteratur kan ifrågasättas.

The purpose with this literature study was to investigate the possibilities for improvement of forage protein in dairy cows with focus on feeding strategies and conservation of forage protein. The utilization of forage protein in dairy cows is often not that efficient as it could be. The feed crude protein consists of both true proteins and non protein nitrogen. The digestion of proteins in the rumen depends on the protein degradation rate and the ability of the microbes to synthesize microbial protein. The microbes need a Balance between carbohydrates that provide them with energy and proteins that are degradable in the rumen.

Bakgrund: Många företag är exponerade mot ränte- och valutarisk. För att hantera de konse- kvenser som dessa kan medföra använder sig företagen av derivat. Dessa har tidiga-re inte inkluderats i företagens finansiella rapportering utan redovisats off-Balance. När noterade koncerner från och med 1 januari 2005 skall tillämpa IFRS och då speciellt IAS 39 kommer denna redovisning att förändras. I standarden föreskrivs kontinuerlig omvärdering av derivat till verkligt värde vilket kommer att medföra att noterade koncerner drabbas av svängningar i de finansiella rapporterna.

Magnesium is an essential mineral that is important for several physiologic and biochemical processes in the body. Deficiency of magnesium is mainly associated with grass tetany, but can also appear in cows during the indoor period. Since long it is known that potassium has a negative effect on the absorption of magnesium. Due to the fact that potassium fertilisation leads to a higher potassium content in forage, it is of interest to study interactions of potassium on the magnesium Balance in dairy cows. There are few studies about magnesium feeding to dairy cows in Sweden and the purpose of this study was to investigate how much magnesium and from which feed-sources dairy cows in Sweden get their magnesium. Data was collected from seven farms in the northern part of Uppland and from seven farms in Skaraborg in Sweden.

Background: Today?s market offers customers many more possibilities to choose than before. With that the customer?s requirements on the company have become higher, products of the best possible quality to the less possible price when the customer demands them,specially concerning seasonal products that become out of date when the seasontime has finished.In the recent years the Supply chain management technic has gott attention because of its succesfully way to integrate the companys business processes. Demand Management is an important part of that technic since demand management is dealing with managning thedemand, with the pourpose to find the Balance between supply and demand.

Handling, loading, transport time and unloading in connection to transport of farm animals affect animal welfare. Induced effects include both psychological and physiological stress responses in animals. The physiological parameters may be measured through blood analysis while behavioural changes often manifest themselves through increased vocalisation, escape attempts and apathy. Physiological parameters are additional parameters of importance when measuring animal stress responses. The handlers behavior during transport has been shown to have major impact on animal welfare and the quality of meat. Animal friendly handling and driving of animals create a more manageable work environment for the handlers. To further increase animal welfare in connection to transport, stables should be built with well adapted drift passage and ramps on the transport vehicle.

Att framföra fartyg utan sjökort kan vara mycket vådligt. Idag finnsdet två typer av sjökort. Det i pappersform och det elektroniska(digitala). Sjöfartsverket har en mycket stark position på marknadenför sjökort. Detta är en följd av bland annat lagstiftning.Sjöfartsverkets sjökort medför naturligtvis kostnader för användarna.

Örebro UniversitetInstitutionen för hälsovetenskap och medicin           Arbetsterapi Arbetes art: Uppsatsarbete omfattande 15 högskolepoäng, inom ämnet arbetsterapi.Svensk Titel: En jämförelse mellan Bobathmetoden och andra interventionsmetoder för behandling av strokepatienterEngelsk titel: A comparison between the Bobath method and other interventions for stroke patientsFörfattare: Maryam Tondkar MogadamHandledare: Marie HolmefurDatum: 2012-05-03 SammanfattningBakgrund: Bobath behandlingsmetod utvecklades i England på 1940-talet för patienter med hjärnskador. I denna behandlingsmetod ska patienter lära sig att kontrollera sina onormala rörelser och muskelspasticitet.Syfte: Syftet med denna studie är att jämföra Bobathmetoden med andra interventionsmetoder för att kunna se vilken behandlingsmetod som har bättre effekt för strokepatienter.Metod: Systematisk litteraturstudie gjordes i databasen AMED, PubMed och Cinahl för att ta fram aktuell forskning inom detta område. Artiklarna som kom fram är kvantitativa och Randomiserade Kontrollerade studier.Resultat: Resultatet av studierna visar att Bobathmetoden har positiv effekt för att klara aktiviteter i dagliga livet. Bobathmetoden visar förbättring från akuta fasen till efter behandling i ADL aktiviteter. Studierna visar att Motor Relearning Programme, Arm Basis training och Balance Performance Monitor träning har bättre effekt än Bobathmetoden i ADL aktiviteter.Arm Basis training, Motor Relearning Programme och Bobathmetoden förbättrade handfunktionen över tiden.

Asset management in insurance companies differs from conventional asset management to the extent that respect has to be taken to both assets and the commitments the insurance company has towards its customers. A model that has proven to fit well regarding the matching of assets and liabilities is the Asset Liability Management Model (ALM model). In addition to the matching in the Balance sheet, the ALM model can be used in a company's work with strategic portfolio allocation by applying it as a basis for analyzing investment strategies with expected risk and return. From this, the ALM model also becomes relevant for calculating key figures according to the legal framework Solvens II which includes laws and regulations regarding the demands on economical strength (solvens) of insurance companies.Hence, the goal of this masters thesis has been to, on behalf of Bliwa Livförsäkring, create an ALM model to support the asset management department of Bliwa in their work with defining a credible way of analyzing the future risk and return of Bliwa's asset portfolio and insurance undertakings.The ALM model generally consist of four submodels, the scenario model, the liability model, the asset model and the company model, where the scenario model often is named as the core of the ALM model. The course of action has been to develop these submodels individually, with focus on the scenario model.

Bornsjön är Stockholms viktigaste reservvattentäkt och kan tillgodose staden med dricksvatten i flera månader om Mälaren skulle slås ut. Det är därför viktigt att Bornsjön håller en god vattenkvalitet. Under de senaste åren har vattenkvaliteten avseende totalfosfor i Bornsjön försämrats. Hög belastning av fosfor kan leda till övergödning i en sjö. När en sjö är övergödd uppstår ökad syreförbrukning som kan leda till syrebrist.

The purpose of the following essay has been to identify four men?s momentums of their volunteer access to treatment for their disruptive gender-based violence. The questions that have been asked in the entrance of this field have been divided into the following questions: (i) is it possible to identify the processes of change that leads to turning points into the interviewed men's treatment of violence, (ii) how do the interviewed men, themselves, reflect on their turning points into treatment, and (iii) are there other, implicit, interpretations and analyzes of men's access into treatment that I can discern in their stories? As a point of departure of the analysis one theoretical perspective has been used to explain and analyze men?s access to treatment, the sociological life course perspective, focusing on the concept of turning points.The method to approach this field has been qualitative interviews with a life story oriented approach which means that, focus has been to let the four interviewed men describe their lives from early childhood to their adulthood and from their histories identify contingent processes to their access of treatment. The study resulted in a division of two parts, one part consisting the processes that have been identified by the men?s stories of present tense of violent outbursts.

SAMMANFATTNINGVi lever i en tid av ständiga och snabba förändringar. Detta sägs även gälla i arbetslivet. Framförallt kvinnornas roll i arbetet är i förändring, de tar allt större plats inom företagsmarknaden. Det blir allt vanligare att kvinnor startar och driver företag, många av dessa är små.Vårt gemensamma intresse för den realistiska livsformsanalysen och kvinnligt företagande blev grunden för detta arbete. Det var av intresse för oss att söka finna svar på hur kvinnliga småföretagare upplever sin situation gällande balans mellan fritid och arbete.

TitleEnergy-efficiency ? of slab blocks built in the sixtiesAuthorsRichard Sandahl and Kim SöderbergEducationHalmstad University, Section for economy and technique Construction Engineering 180 ECTSSupervisorMargaretha Borgström, Universitylector construction physics, Halmstad UniversityContact person at HFABUlf Johansson Heating, sanitation and energy co-ordinatorReportExamination paper at the construction engineering program is performed in cooperation with HFAB (Halmstad real estate concern Inc.)AimThis examinations work is done in cooperation with HFAB and there project on the block around the street Maratonvägen. HFAB:s dwelling stock on this area are going through a bigger renovation and in relation to this they are looking on the possibilities to make this building more energy efficient. That is why this examination paper has as purpose to answer the question if it is possible to make slab blocks built in the sixties more energy efficient. This is done by calculate energy efficient measures on a chosen apartment block at Maratonvägen in Halmstad, in an energy and expense perspective.MethodThe examination paper is based on different methods, mainly calculation but also qualitative conversation studies, economic calculations and literature studies.

Logistics is an important concept in the organizational context in which the planning of flows, services and products are treated. Logistics handles supplier management, supply of materials, production and distribution. The distribution of goods can be managed with different types of transportation depending on price and time aspects. The lowest transport cost for larger amount of goods is by maritime shipping. A common carrier used in transportation of goods is a standardized ISO- container.