Abstract Titel: Budget development ? a study of multinational industrial companies Date: 2011-05-27 Authors: Daniel Claesson & Tobias Kronvall Supervisor: Fredrik Karlsson Examiner: Lars-Göran Aidemark Purpose: The main purpose of this study is to follow up and to do a comparison                of a study of Arwidi & Samuelson (1991) where we describe and explain budget change, from the traditional budget to today´s modern business management, in some of the leading listed Swedish industrial companies. We will also examine which objectives of the budget are highlighted in the companies. Further, we examine the relationship between                         organization, strategies and budgeting and how it affects the company            management. Method: In this study we used a qualitative approach. We used a multiple case                  study to examine corporate approach to budgeting.

The aim with my work was to gain a deeper understanding of some adult adopted children?s experiences and reflections about which role parent ship plays for the adopted child?s development of identity. Following questions have been in focus: What does a working parent ship imply, seen from the perspective of adopted child? In which way can the development of identity for the adopted child be supported by a functional parent ship? Semi-structured interviews were carried out with the two following themes: Support and confirmation. The sample consisted of five foreign-adopted between the age of 18 and 37 years.

AbstractIn this essay, I have chosen to examine how four teachers in a work unit think and work with linguistic development and strategies, particularly in grade 4-6. The teaching profession has gradually become more like a cooperative profession. Therefore it is in a general pedagogic interest, to know, how each one of the teachers in the work unit, are thinking about linguistic development, teaching profiles and the significances of a work unit to achieve their aims to provide for all the individuals in their classrooms. My intention was to find out if a homogeneous work unit or a heterogeneous work unit is to prefer in work with linguistic development, which initially made me focus and realise the importance of each one of my informants? answers.

Since the disintegration of the Soviet Union a lot of hope has been put on civil society to help develop Russia into a more democratic society. This study explores the constructive elements in the relationship between civil society and the state in Russia, and how this enables the work toward political development. By using Julie Fishers theory about political development and organisational autonomy I discuss the varying and often complex ways in which civil society and the state interacts. These are often not mentioned in the liberal tradition, which believes that civil society's most important democratic function is to act as a watchdog for the state.There is very limited political space for NGO's in authoritative Russia. The existing oppositional NGO's are important for the political development, but they are few and their impacts on society are limited.

This study is on how small companies can use the Internet as a part of their marketing strategy to gain a leverage on their competitors with small means to survive and expand in the global market. Many Swedish small companies still don?t have a sufficient knowledge on how to use the communication channel despite the various advantages the Internet offers.Case studies were conducted of how AdLibris, A-lotterierna AB and SF-bokhandeln perceived the importance of using the Internet as a part of their communications strategy.This new communication channel demand new ways of applying traditional marketing principals. Careful analysis of the interviews and how the answers relate to new and old marketing theories makes the bulk of this study. The conclusion is that the Internet solely is not enough, a combination with traditional marketing tools is the way to succeed in their marketing efforts.

The purpose of the study has been to recognise good development and the factors behind this development. We have chosen an aid-project co-financed first by the Swedish government and later by the government of Great Britain for our study. One of the conditions for good development, according to our chosen theory Another development, is peoples participation. To study good development and peoples participation we conducted a Minor Field Study (MFS) in Rajasthan in the north-west of India in June-August 2001. We had a hermeneutic approach and consequently accomplished interviews and participant observations in the Lok Jumbish project in Rajasthan.

ABSTRACT System development has become more and more concentrated on development for the Web and this has resulted in larger target groups. It will most surely continue to be so considering that the Web will be the infrastructure of business and services in the future. A big target group involves that the owner of a system can earn a lot of money from the paying users, but that assumes that the system can meet user needs. If a system on the Web does not satisfy the user?s demands then they will use the competitor?s system instead because it is only a mouse-click away.

The study has been conducted to find out whether aesthetic expressions and experiences can benefit the smallest children's language development. How do the teachers at the preschool relate to aesthetic expression? Do they think that aesthetic expression and experience will be favorable for stimulating children's language? Children perceive through their senses, logically aesthetic expressions should promote children's learning and development. How does this claim stand in relation with the smallest children's language development and teachers' views on aesthetics as a pedagogical tool for language stimulation? To get closer to the answer a survey have been done.

AbstractThis study aims to describe and analyze how the 15 municipalities of Västerbotten County consider regional targets of development in their comprehensive plans. The study also investigate if there´s any need of improvements for the consideration of regional targets in comprehensive planning.This paper is based on studies of comprehensive plans in Västerbotten County and on three interviews with employers of different municipalities in the county. An thematic analysis were used to analyze documents and interviews.The result shows that a new comprehensive plan generally takes more consideration to regional targets of development than older plans. The consideration varies a lot between the municipalities of Västerbotten County and it can be explained by many reasons. The informant?s points out that lack of resources- and competence plus a deficient dialog between municipalities and regional organizations are the mainly causes.Keywords; regional development, comprehensive planning, strategy for regional development, regional development program, land-use planning.

The aim of this master?s thesis is to investigate a possible connection between the development of mobile library services in Sweden and the development of cultural policy during 1945-2006. Our main question is: is there a connection between the development of the mobile library services in Sweden, as described in Biblioteksbladet, and the development of cultural policy as portrayed by Anders Frenander and Dorte Skot-Hansen? In order to answer this question, we formulated two secondary questions: - How are the mobile library services described in Biblioteksbladet between 1945 and 2006? - Are there any similarities or dissimilarities between the development of the mobile library services and the development cultural policy as described in our theoretical models? If so, in what way? Our study covers the entire time period since the start of the mobile library services in Sweden in the late 1940s. The final year for our investigation is 2006.

The number of locals in Stockholm who chooses the bike in front of public transport has increased significantly in recent years. The product purchaser of this project, Joakim Victorin at Sigma AB, has a keen interest in cycling, which resulted in a fairly obvious topic of this project; through a web application Sigma AB wanted to make it possible to handle results from professional as well as amateur competitions in cycling.The purpose of this web application is to simplify reporting and handling of competition for both small and bigger bicycle races. By providing the users of the system a platform independent client, any available device may be used.This thesis has followed the development principles which prevail on the ASP .NET MVC 3 concept. When developing the system the Microsoft Visual Studio 2010 development environment was used. The framework and the pattern of ASP .NET MVC 3 is a prominent part of today?s web development.

This study aim to investigate the conditions framing the professional development situation for physical education teachers (PE) in a small municipality in the south of Sweden. The Swedish National Agency for Education declare that "focus must be directed towards strengthening the teachers' profession", and that "schools need well-trained teachers and good teaching to help students achieve good results". The study focuses both the schools? contribution and the way in which the teachers take own initiative and are motivated to develop their professional skills. The investigation is all based on teachers' perspectives.

This paper is about how transport companies in the future will be able to adapt their activity to an environmentally sustainable development without the effect of negative company economic consequences. Today, the environmental threat is a global problem and knowledge about that effluent of carbon dioxide have a negative impact on the climate is generally known. A transport system that works well is important for Sweden, but the sector has a negative impact on the environment. Regulation and legislation for increased environmental requirements often meets resistance and fear that the work will be hampered by increased costs for environmental work that can lead to an international decrease in competitiveness. The transport companies have outside pressure from the society to do something about the environmental issue, however the companies? customers are not ready to pay a higher price for environmental work.

This is a study of proficiency development of major/lt colonel officers (level 2-3) within the Swedish armed forces. The study includes officers above the age of 45. The background of this study is a study from January 2000 (written by Björn Osswald). Osswald discovered that proficiency development decreased at the age of 45. Since the profession as an officer today is a lifetime profession, this is a result that the Swedish Armed Forces not can afford.

In June 2006 the Council of the European Union agreed on the review of the EU sustainable development strategy. This renewed strategy voices a commitment to sustainable development that includes a diverse list of safeguarded interests. Sustainability is to be attained in the spheres of democracy, solidarity, the rule of law, gender equality and at the same time it should promote a dynamic economy. Given this multifunctional application of sustainable development, curiosity may soon give rise to questions such as; What is the legal significance of the concept? Is it to be considered a general principle of Community law? And can it be used as an instrument in adjudication and legal reasoning? Anyone who looks deeper into the concept of sustainable development is soon to find a labyrinthine complex of ideas, expressions and opinions.