If one looks at physical planning in Sweden today one can see that while talking about densification of existing development, reduced emissions and careful use of important land, urban sprawl is a fact with development of sheer residential districts in the urban edges and shopping malls in each and every municipality. As sustainable development is an essential goal for physical planning to strive towards, it is worth questioning if the direction of today?s planning will lead to the goal. A sustainable development can be seen as an obvious to goal aim at. In reality the aim means a hard and complex work.

Uppsatsen syftar till att utreda hur balanserat styrkort och budget kommer till användning inom den offentliga sektorn samt utreda vilka faktorer som påverkar deras användning. Tillvägagångssättet för studien kännetecknas av en kvalitativ forskningsmetod med influenser av såväl en induktiv som deduktiv forskningsansats. Även inslag av Grundad teori förekommer i samband med datainsamling och analys. Som teoretisk utgångspunkt behandlas utvecklingen från traditionell till modern verksamhetsstyrning. Därefter utgörs den teoretiska referensramen av Otleys "contingency theory", en teori om verksamhetsstyrning, Otleys teori om hur ett styrverktyg kan analyseras samt Sven Modells teori om faktorer som inverkar på organisationers verksamhetsstyrning.

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.

This thesis is written at WSP management and investigates the practice of pre-project planning and feasibility studies at Swedish construction companies, through the study of the ongoing feasibility study of the mall Sturegallerian in Stockholm, and through interviews with experienced project managers in the construction industry. There is currently a big span in the way Swedish construction companies plan the pre-project phase and the aim of this thesis is to present a more generic and standardized way that helps minimize project risks and maximize efficiency and profit. The result is a generic model which can be used in pre-project planning. The model describes the phases in the preproject planning process and the activities that span these phases. Is also describes the categories of professions that need to participate in the preproject planning group and which activities that each profession executes. The other result is a list of factors that need to be considered for a well performed pre-project phase, as found during the interviews. Among others the thesis stresses the importance of involving the client as a key participant in the process.

It has become more common for organization to operate a lot of projects at the same time. These projects affect each other, either in way of resources or technical. Projects in a multi-project environment depend and affect each other, and in most cases they rival about resources, decision-makings and priority. To lead a project portfolio with several projects is a major challenge. The most common problems that occur are vague objective, unclear working conditions, resource shortage and problems of priority.

For a company to get the best possible profitability, requires financial planning. Budgeting isa common tool in financial planning. For operating lamb producers, a planning program suchas Agriwise is a good tool. Individual lamb producers may change certain standard figureswithin the planning program to better correspond with reality of the individual cases. In thisway, lamb producers may plan according to which revenues and costs they may expect thenext period.

Eftersom frågan om trygghet är en mycket viktig fråga som kopplas till demokrati och jämställdhet ? om allas rätt att få använda staden så som de önskar, utan att stanna inomhus på grund av rädsla ? så har i detta arbete undersökts vilka faktorer i den fysiska miljön som påverkar upplevelsen av trygghet. Arbetets fallstudie består av ett stråk i centrala Göteborg som har analyserats ur trygghetsaspekten. Genom intervjuer, platsbesök och en undersökning av litteraturoch myndigheters bild av trygghet, har en platsanalys gjorts och ett antal gestaltningsprinciper för utformning av tryggare stadsrum, tagits fram. Dessa har sedan applicerats på fallstudie-stråket för att visa hur känslan av trygghet skulle kunna höjas där. Efter detta arbetes genomförande har det kunnat konstateras att den fysiska miljön har ett påverkan på den upplevda tryggheten, samt att fysisk planering erbjuder ett antal verktyg för att öka trygghetsupplevelsen. Dock ligger en stor del av den upplevda tryggheten hos den enskilda individen och dess personliga bakgrund och erfarenheter..

The aim of this study about wind power planning in forest was to examine the factors and restrictions, which represent technical limitations, biodiversity, tourism and amount of energy for wind farms in Kronoberg County. Suitable areas for wind power were identified from the collected information about planning principles and potential conflicts. From the suitable areas the potential energy gain is calculated. Methods used were mainly a literature review, interviews with experts and practitioners, GIS analysis and a rough calculation of the energy gain. The section of information and facts describes in general wind power planning and possible conflicts.

AbstractCommunication and information has become a large industry in today?s society. More and more organisations use these means as tools of influence. Non-profit organization?s campaigns, which aim to change a behavior, often have a political responsibility and it is therefore important that these are carefully planned and carried through.

This report describes the construction process and the aspects that should be taken into consideration. It includes models of decision and how these can be used in practice. Planning of a building project is very important for a successful execution. This will be the foundation of problems that will occur during the production. In the planning process people with different positions, search for the best suitable building methods.

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.

Det är viktigt att alla kan känna sig fria att använda den fysiska miljön. För det krävs bl.a. en god tillgänglighet. År 2001 antog riksdagen en nationell handlingsplan för handikappolitiken som ger riktlinjer om ökad tillgänglighet bl.a. ska enkelt avhjälpta hinder åtgärdas senast år 2010.

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.

Purpose:The purpose of this thesis is: to determine key success factors for an organisation?s internal process of internalising future trends forecasting. Methodology:A qualitative approach has been chosen by examining three different companies (Electrolux, H&M and, Sony Ericsson) through interviews and other data. The empirical material have been analysed by using valid theory as a platform from where the analysis can be performed. This has created a conceptual analysis that enables the use of the conclusions in other similar companies.