SAMMANDRAG: Akademiker och praktiker framhåller en gemensam kritik kring den traditionella budgeteringens tillkortakommanden. Ett stort urval av akademisk litteratur och artiklar går att finna kring denna kritik. Vad som saknas är dock ett konkret förtydligande av hur företag i praktiken lyckats avskaffa budget och arbeta med budgetlös styrning. Denna uppsats syftar att utifrån Handelsbankens långa tradition utan budget fylla det tom- rum som upplevs finnas kring budgetlös styrning och beskriva hur denna styrning fungerar i praktiken. Utifrån ett ?practice-based perspective? är utgångspunkten att undersöka hur Handelsbankens vardagliga arbete sker, vilka budgetproblem denna budgetlösa styrning lö- ser och att identifiera möjliga nya problem den medför.

The aim of the study was to understand how the family home secretary reasons and thinks and how they express themselves in their actions towards the family home?s biological children. The method used is qualitative semi-structured interviews, involving six family home secretaries from four different municipalities. The results were analyzed with the help of two theories ? the theory of grassroots bureaucracy and the sociology of childhood theory.

Title: Journalism 2.0: About the journalist's perspective on citizen participation and its influenceon the news content.Purpose: The aim with this study was to examine whether, and if so how, professional journalists experience that the production of news has changed as the media development has progressed and the citizens opportunities for active participation in this process has potentially expanded.Research questions:Does professional journalists experience that the opportunities for citizen participation in the news making-process has changed with the spread and accessibility of new media- if so, in what ways?Wheatear professional journalists experience that the relationship between themselves and their news sources has changes with the spread and accessibility of new media?What consequences can an empowerment from citizens have on the production of news and on the professional role of the journalist?Theory: This essay is based on theories about convergence, gatekeeping, agenda building, participatory journalism, news sources and the journalistic profession.Method: The survey is based on ten qualitative interviews with ten professional journalists, eight reporters and two web editors from the newspapers NWT and VF.Results: The results of this survey shows that the citizens? opportunities in influencing the production of news has partly changed. The journalists do not experience that citizen participation affects their professional role. Citizens have always had an impact on the production of news but new technology offers citizens and journalists new channels that facilitate the communication and interaction. The gatekeeping process is protecting the decision-making role of the journalist, which restrains citizen participation.

Denna rapport har som syfte att ta reda på vilka de viktigaste faktorerna till att mångaprojekt inte klararbudget och tidplan är och vad man bör lägga vikt på i planeringsfasenför att undvika detta. Ämnet valdes för att många projekt drar över budget och tidplanoch det verkade därför intressant att få lite mer kunskap om varför det är så. Enlitteratursökning gjordes för att få en teoretisk grund i ämnet. För att sedan se vadföretag upplever gjordes två empiriska studier på två olika företag. Rapporten kommerfram till att det är väldigt svårt att hitta alla faktorer utan man bör istället fokusera på deviktigaste och att kunna anpassa sig när det uppkommer hinder.

In today's society there is tougher climate both financially and time wise. Accountants working under tight deadlines leading to the compromise between quality and quantity in the audit process and them therefor are being guilty of so-called reduced audit quality, RAQ. Reduced audit quality involves intentional actions designed to somehow reduce the evidence contained in the audit. We examine in this study the impact of time budget pressure (TBP), underreporting of time (URT), ethical organizational culture and charismatic leadership has on the frequency of RAQ.Previous research has already shown that there are clear links between TBP and RAQ, between URT and RAQ and between ethical culture in organizations and audit quality available. Five hypotheses were designed to the study.

In December 2008 the municipal council in Nybro, decided that the municipality shouldreduce the budget for food service. The budget should be reduced by 2 100 000 SEK.They decided that the children- and education committee, and the care committee would haveto lower their budget with 1 264 000 SEK respectively 636 000 SEK. The change have to bedone under two years, 60 % should be done under 2009 and 40 % under 2010.As a result of the decision, many kitchens have to become kitchens that only serve food, notcook it. This will result in preschool staff and nursing staff take over some of the tasks fromthe kitchen staff. The municipal council also decided that entrepreneurs could take over one(later two) cooking areas.A kitchen that serves food means that there isn?t any cooking involved.

The purpose of the study was to examine if Talking Mats® couldsupport communication and participation for people with Huntington?sdisease, carers and a dental hygienist in conversation about oral care. Elevendyads, a person with Huntington's disease and a carer, participated.Conversations with and without mats were video recorded and compared.Each participant responded to a questionnaire about how they experiencedthe conversations. Analysis with Effectiveness Framework of FunctionalCommunication showed that two participants increased their communicativeeffectiveness using Talking Mats®. Feelings of participation increased forall participants and were significantly higher for participants withHuntington's disease.

Background Participation in the community is vital to mental health and is beneficial to individuals and society. Many studies discuss this issue in relation to the disabled, and this study investigates this further. The goal of this survey, performed in Göteborg, Sweden, is to study issues relating to the participation of people with physical disabilities, according to their own perceptions and experiences on this issue. Method Qualitative methodology was used to explore experiences of participation in twenty physically disabled adults by means of semi structured personal interviews. Results From a social constructionist view, disability is explained in terms of being socially constructed.

Introduction: Psychiatric nurses in the psychiatric care can meet complex situations if the basic knowledge is not enough. Therefore it demands research for secure, improve and develop care processes that will be benefit for both patients and nursing staff. Aim: The purpose of this study was to highlight psychiatric nurses? experiences of patients' involvement in their own care. Method: Qualitative method was chosen for this study.

This Thesis deals with the two concepts branding and position, more precisely how companies with a small marketing budget needs to work with these two concepts. The purpose of this thesis is to understand how these companies are able to assert a position  on their specific market. The thesis treats theories and empirical data to be  able to answer the purposes of the thesis and for the authors to be able to give recommendations of how companies in this situation can improve their marketing strategies. To be able to give these recommendations a more in depth study had been made of a carsharing company, Sunfleet. This to be able to se how a specific company works with branding and positioning as well as what can be improved.

The concerning issue of declining number of hunters in North America is also apparent in Europe and Sweden. When the bulk of research found on human dimensions and hunting participation has almost exclusively been done in the United States, this report seeks to add to the needed knowledge on a national level focusing on the causes of hunter declines related to social factors within Sweden. Using hunter data reaching from commune, county to National level, this report describes the correlation between a number of variables and the hunting participation in Sweden.The typical Swedish hunter lives in an area with low population density, the person usually has higher education, the living situation is stable with no recent moving and there is relatively good access to forest land. Persons with weaker connection to the Swedish culture such as foreign citizens, people with foreign background and people born outside ?the Nordic countries? are less likely to start hunt or participate in hunting.A strong relationship was found between the favorite game, moose (Alces alces), and the amount of hunters participating in the hunting.

The main purpose of this study is to investigate to what extent municipalities in Sweden use democratic innovations to include citizens in the decision making process. Along there are three research questions:? What different forms of democracy innovations are Swedish municipalities applying in order to increase the civic participation between elections and what forms are dominant?? What potential influence in decision-making are citizens getting through these democratic innovations based on the results?? Based on the results ? in what ways is the democracy innovations used in municipalities challenging representative democracy? The method used to fulfill the purpose and answer the research questions is a web survey including 287 of 290 (in total) municipal websites. The theoretic framework includes a model which is called ?Smith?s ladder of participation? and is influenced by the research of Graham Smith and Sherry Arnstein.

Sedan introduktionen 1992 har Balanced Scorecard blivit ett alltmer använt ekonomiskt styrsystem i större vinstdrivande företag. Däremot har Balanced Scorecard mer sällan använts i icke-vinstdrivande företag. Få ideella verksamheter använder sig av detta styrmedel, trots att det skulle kunna passa deras organisation bättre, just på grund av att det fokuserar mindre på finansiella mått. När det gäller icke-vinstdrivande organisationer är budget som enda styrsystem oftast inte optimalt. Används endast budget föreligger en risk att alltför stor vikt läggs vid kortsiktiga istället för långsiktiga mål.Med detta i åtanke är det troligt att även en icke-vinstdrivande organisation kan ha nytta av ett Balanced Scorecard, men att det borde utformas på ett annat sätt..

There is a relationship between confidence in management and personnel satisfaction. The personnel?s confidence in management can be seen as a fundamental tool which is needed to ensure the success of the organizations mandate. This study investigates how management works to create and maintain confidence. The conditions that management has for building confidence are explored, as well as the significance of leadership in the building of confidence.

Problem-formulering: Hur fungerar ekonomi- och verksamhetsstyrningen inom den kommunala verksamheten? Hur sätter kommuner mål och hur följs de upp? Är sättet att fastställa mål och mätmetoder likartade eller finns det skillnader?Syfte: Syftet med uppsatsen är att studera hur kommunerna Gnesta, Nykvarn och Salem styr sina verksamheter via uppsatta mål och hur de följer upp dem ur ett ekonomiskt- och verksamhetsperspektiv.Metod: En fallstudie har gjorts vid tre kommuner. Primärdata samlades in genom semistrukturerade intervjuer.Teoretiskreferensram: Den teoretiska referensramen baseras på olika formella och informella styrmedel. Som formellt styrmedel behandlas budget medan de informella styrmedel som tas upp är organisationsstruktur, målstyrning, balanserade styrkort, nyckeltal och benchmarking.Empiri: Kapitlet inleds med en presentation av kommunallagen. Vidare presenteras de undersökta kommunernas sätt att styra sina verksamheter.Slutsats: Kommuner uppvisar både likheter och skillnader i sina sätt att fastställa mål och mätmetoder.