Syfte: Syftet med denna uppsats är att beskriva, analysera samt diskutera möjligheter till förbättringar av ekonomistyrningen i kommunal- respektive fristående förskola inriktade mot barn med särskilda behov.Metod:Studien har genomförts med en fallstudie där datainsamlingen skett genom semistrukturerade intervjuer. Som forskningsmetod har vi använt oss av en iterativ process. Teoretiska perspektiv: Det teoretiska perspektiv som används i studien behandlar ekonomiska styrinstrument för fristående och kommunal verksamhet. Främst har teorier kring budget, balanserat styrkort och ansvarsenheter behandlats. Empiri:Den empiri som samlats in från studieobjekten, Uroxen ochHabiliteket, har varit information från ledningen rörande de ekonomiska styrinstrument som används i förskolan.

A study of southern pudu (Pudu puda) was performed at the zoo Nordens Ark in Bohuslän, Sweden during twelve days in Mars and April 2014. Observations were performed during twilight. Time budget and enclosure use was examined, when the animals had access to the whole enclosure of 1000 m2 or a smaller part of the enclosure of 200 m2. There was almost no difference in time budget between the two enclosure sizes. At both enclosure sizes the animals spent most of the time at a place that was hidden from outside the enclosure. The hidden place was situated in the house.

Varberg Energi anser att de på ett mer tydligt sätt skulle kunna fördela sina overheadkostnader. Fördelningen av overheadkostnaderna sker på företagets rörelsegrenar som är elnät, gasnät, fjärrvärme och kabel-TV/IT. Genom fördelningen av sina overheadkostnader vill Varberg Energi få rättvisande resultat som de kan fatta beslut på. Fördelningen av overheadkostnaderna sker i Varberg Energis budget för de olika rörelsegrenarna och i den interna redovisningen. Budgeten används bland annat för planering av ekonomin.

Det finns idag en osäkerhet över hur budgeten bör användas och hur den påverkar den offentliga sektorn. I den kommunala grundskolan är det rektorerna som fördelar resurserna inom deras skola och är ansvarig för att inte gå med underskott. Samtidigt måste rektorerna ta hänsyn till det uppdrag de har från staten där elever ska få det stöd de behöver. Studiens har som syfteatt undersöka budgetens användning och utförande inom den kommunala grundskola. I den teoretiska referensramen så förklaras budgeten och vilka skillnader som förekommer mellan offentlig sektor och privat sektor.

Syfte: Syftet är att genom en ABC-kalkyl utreda var ett mindre grossist företag tjänar sina pengar och därefter diskutera hur företaget tidigt ska kunna få indikationer på ekonomiska förändringar. Metod: Uppsatsen är en fallstudie av Nordhav AB. Utifrån teori och empirisk data utvecklas en ABC-modell för Nordhav ABs verksamhet samt ett förslag till budget för verksamheten. ABC-modellen och budgeten testas därefter på ett verkligt material och resultat analyseras. Resultat: Resultatet av den lönsamhetsbedömningen som gjorts i detta arbete genom en ABC-kalkyl visar att företaget idag (2002) säljer flera produktgrupper med förlust.

AbstractToday, too many construction projects are delayed and deviates from the budget. Agood project management is the basis for successful construction project. The mostcommon planning methods in the construction industry is currently Gantt chart andCPM. The problem with these is that focus is only at the time of the project anddoesn?t handle the budget.

AimThe aim of this study has been to examine how health enhancement teachers in Montana, USA, view the value of physical activity from a lifelong perspective.In what way does the health enhancement teacher think the importance of physical activity from a lifelong perspective could be presented?What resources are available for teachers to present the value of physical activity from a lifelong perspective?MethodThe issue has been answered through qualitative interviews consisting of six health enhancement teachers, four women and two men, in Montana, USA. One of the teachers worked at an elementary school (for 30 years), three teachers worked at middle schools (20, 10 and 8 years of work experience) and two of the teachers interviewed worked at a high school (30 and 3 years).  ResultsThe majority of teachers feel that a wide variety of activities, adapted to an individual level, and the understanding of a healthy lifestyle are important in order for the teacher to present the value of physical activity from a lifelong perspective.The teachers felt they had sufficient material in order to present the value of physical activity, where the school budget provided the teachers with materials every year. In addition to the budget, all the teachers had 12 hours of professional development every year where they could attend conferences or their own choice of professional development.ConclusionWith the help in forms of professional development offered by the school, conferences, meeting with other teachers, and their own choice of development, the teachers instruction techniques could increase which could help the teachers to find the pupils? interest for different kinds of physical activities.KeywordsPhysical education and health, physical activity, SOC, sense of coherence..

AimThe aim of this study has been to examine how health enhancement teachers in Montana, USA, view the value of physical activity from a lifelong perspective.In what way does the health enhancement teacher think the importance of physical activity from a lifelong perspective could be presented?What resources are available for teachers to present the value of physical activity from a lifelong perspective?MethodThe issue has been answered through qualitative interviews consisting of six health enhancement teachers, four women and two men, in Montana, USA. One of the teachers worked at an elementary school (for 30 years), three teachers worked at middle schools (20, 10 and 8 years of work experience) and two of the teachers interviewed worked at a high school (30 and 3 years).  ResultsThe majority of teachers feel that a wide variety of activities, adapted to an individual level, and the understanding of a healthy lifestyle are important in order for the teacher to present the value of physical activity from a lifelong perspective.The teachers felt they had sufficient material in order to present the value of physical activity, where the school budget provided the teachers with materials every year. In addition to the budget, all the teachers had 12 hours of professional development every year where they could attend conferences or their own choice of professional development.ConclusionWith the help in forms of professional development offered by the school, conferences, meeting with other teachers, and their own choice of development, the teachers instruction techniques could increase which could help the teachers to find the pupils? interest for different kinds of physical activities.KeywordsPhysical education and health, physical activity, SOC, sense of coherence..

Studiens syfte är att skapa en djupare förståelse för delaktighetens betydelse vid användning av budgetstyrning i en föränderlig miljö. Forskningsfrågorna utformade för studien är hur företag anpassar sin budget vid omvärldsförändringar samt om delaktighet vid budgetstyrning är viktigt bland ledning och anställda i en föränderlig miljö, och i så fall på vilket sätt. En fallstudie har genomförts på två kommunikationsbyråer i Luleå som båda använder budgetstyrning och befinner sig i en konkurrensutsatt miljö där utvecklingen går snabbt framåt. Empirin har samlats in genom semistrukturerade intervjuer med respektive ekonomiansvarig och två anställda på varje företag. Genom den insamlade empirin undersöktes om delaktigheten i budgetarbetet har betydelse för lyckad budgetstyrning.

Studiens syfte är att skapa en djupare förståelse för delaktighetens betydelse vid användning av budgetstyrning i en föränderlig miljö. Forskningsfrågorna utformade för studien är hur företag anpassar sin budget vid omvärldsförändringar samt om delaktighet vid budgetstyrning är viktigt bland ledning och anställda i en föränderlig miljö, och i så fall på vilket sätt. En fallstudie har genomförts på två kommunikationsbyråer i Luleå som båda använder budgetstyrning och befinner sig i en konkurrensutsatt miljö där utvecklingen går snabbt framåt. Empirin har samlats in genom semistrukturerade intervjuer med respektive ekonomiansvarig och två anställda på varje företag. Genom den insamlade empirin undersöktes om delaktigheten i budgetarbetet har betydelse för lyckad budgetstyrning.

AimThe aim of this study has been to examine how health enhancement teachers in Montana, USA, view the value of physical activity from a lifelong perspective.In what way does the health enhancement teacher think the importance of physical activity from a lifelong perspective could be presented?What resources are available for teachers to present the value of physical activity from a lifelong perspective?MethodThe issue has been answered through qualitative interviews consisting of six health enhancement teachers, four women and two men, in Montana, USA. One of the teachers worked at an elementary school (for 30 years), three teachers worked at middle schools (20, 10 and 8 years of work experience) and two of the teachers interviewed worked at a high school (30 and 3 years).  ResultsThe majority of teachers feel that a wide variety of activities, adapted to an individual level, and the understanding of a healthy lifestyle are important in order for the teacher to present the value of physical activity from a lifelong perspective.The teachers felt they had sufficient material in order to present the value of physical activity, where the school budget provided the teachers with materials every year. In addition to the budget, all the teachers had 12 hours of professional development every year where they could attend conferences or their own choice of professional development.ConclusionWith the help in forms of professional development offered by the school, conferences, meeting with other teachers, and their own choice of development, the teachers instruction techniques could increase which could help the teachers to find the pupils? interest for different kinds of physical activities.KeywordsPhysical education and health, physical activity, SOC, sense of coherence..

AimThe aim of this study has been to examine how health enhancement teachers in Montana, USA, view the value of physical activity from a lifelong perspective.In what way does the health enhancement teacher think the importance of physical activity from a lifelong perspective could be presented?What resources are available for teachers to present the value of physical activity from a lifelong perspective?MethodThe issue has been answered through qualitative interviews consisting of six health enhancement teachers, four women and two men, in Montana, USA. One of the teachers worked at an elementary school (for 30 years), three teachers worked at middle schools (20, 10 and 8 years of work experience) and two of the teachers interviewed worked at a high school (30 and 3 years).  ResultsThe majority of teachers feel that a wide variety of activities, adapted to an individual level, and the understanding of a healthy lifestyle are important in order for the teacher to present the value of physical activity from a lifelong perspective.The teachers felt they had sufficient material in order to present the value of physical activity, where the school budget provided the teachers with materials every year. In addition to the budget, all the teachers had 12 hours of professional development every year where they could attend conferences or their own choice of professional development.ConclusionWith the help in forms of professional development offered by the school, conferences, meeting with other teachers, and their own choice of development, the teachers instruction techniques could increase which could help the teachers to find the pupils? interest for different kinds of physical activities.KeywordsPhysical education and health, physical activity, SOC, sense of coherence..

AimThe aim of this study has been to examine how health enhancement teachers in Montana, USA, view the value of physical activity from a lifelong perspective.In what way does the health enhancement teacher think the importance of physical activity from a lifelong perspective could be presented?What resources are available for teachers to present the value of physical activity from a lifelong perspective?MethodThe issue has been answered through qualitative interviews consisting of six health enhancement teachers, four women and two men, in Montana, USA. One of the teachers worked at an elementary school (for 30 years), three teachers worked at middle schools (20, 10 and 8 years of work experience) and two of the teachers interviewed worked at a high school (30 and 3 years).  ResultsThe majority of teachers feel that a wide variety of activities, adapted to an individual level, and the understanding of a healthy lifestyle are important in order for the teacher to present the value of physical activity from a lifelong perspective.The teachers felt they had sufficient material in order to present the value of physical activity, where the school budget provided the teachers with materials every year. In addition to the budget, all the teachers had 12 hours of professional development every year where they could attend conferences or their own choice of professional development.ConclusionWith the help in forms of professional development offered by the school, conferences, meeting with other teachers, and their own choice of development, the teachers instruction techniques could increase which could help the teachers to find the pupils? interest for different kinds of physical activities.KeywordsPhysical education and health, physical activity, SOC, sense of coherence..

AimThe aim of this study has been to examine how health enhancement teachers in Montana, USA, view the value of physical activity from a lifelong perspective.In what way does the health enhancement teacher think the importance of physical activity from a lifelong perspective could be presented?What resources are available for teachers to present the value of physical activity from a lifelong perspective?MethodThe issue has been answered through qualitative interviews consisting of six health enhancement teachers, four women and two men, in Montana, USA. One of the teachers worked at an elementary school (for 30 years), three teachers worked at middle schools (20, 10 and 8 years of work experience) and two of the teachers interviewed worked at a high school (30 and 3 years).  ResultsThe majority of teachers feel that a wide variety of activities, adapted to an individual level, and the understanding of a healthy lifestyle are important in order for the teacher to present the value of physical activity from a lifelong perspective.The teachers felt they had sufficient material in order to present the value of physical activity, where the school budget provided the teachers with materials every year. In addition to the budget, all the teachers had 12 hours of professional development every year where they could attend conferences or their own choice of professional development.ConclusionWith the help in forms of professional development offered by the school, conferences, meeting with other teachers, and their own choice of development, the teachers instruction techniques could increase which could help the teachers to find the pupils? interest for different kinds of physical activities.KeywordsPhysical education and health, physical activity, SOC, sense of coherence..

Idag är hållbar utveckling både en lokal och global utmaning. Kommunernas kärnuppdrag är att tillgodose medborgarnas behov. I detta ligger även att ge medborgarna förutsättningar för att kunna agera på ett långsiktigt och hållbart sätt. Kommuner kan ha olika roller i det hållbara lokalsamhället såsom företrädare, köpare och marknadsaktör. En kommun har möjlighet att påverka samhällsutveckling.