Varje företag har sitt eget sätt att ta fram sin budget. Controllern har ofta en central roll vid budgetarbetet och ser till att budgeten sammanfaller efter de mål som företaget satt upp. Företag använder sig av olika IT-system i sina verksamheter och dessa kan vara till hjälp vid framtagningen av budgeten. Syftet med denna studie är att studera hur företag framställer sin budget ur controllerns synvinkel. Vi kommer även att se hur IT-system kan stödja controllern och medarbetarnas verksamhet.

The essay studies the relationship between communication and organizational culture; to determine if there are any cultural differences between the management of an organization and its employees and to examine how a difference can affect the communication of organizational policies. A case study, where the public school was examined, was used to answer the research question, and interviews were held with relevant people on different levels in the organization.The interviews were analyzed with the theoretical frame of reference as a benchmark. Cultural differences could be identified between different levels in the organization and between the two schools studied. The differences affected how and why people communicated but not how well the respondents understood each other.Keywords: Organizational culture, subculture, Organizational communication, affects, hierarchy..

My problem comes out of the bigger question ?why the Catholic church is featured in horror films whenever a religious organization is in one?? I have detected in the horror films that I've seen that when a religious organization is in a horror movie it's the Catholic church that gets to act as church and religion. I have chosen the following problem: How is the Catholic church presented in the horror movies The Exorcist and The Rite, and how can one understand these presentations from a role theoretic perspective?Since role theory has it's background in the world of the theater with it's actors and roles, it came naturally to use role theory, and specifically Goffmans dramatic model. I've used this model in a film analysis of the movies.

The aim of this literature review was to investigate whether the modern dairy cow has the time she needs to lie down and to sleep and what deprivation of these behaviors could lead to. Current research seems to agree on the fact that sleep is essential but there is no uniform explanation of the function of sleep, even though there are many theories. It is known that sleep has an important impact on the immune system and that sleep is increased in case of an infection. Sleep deprivation causes many negative effects including reduced function off the immune defense, increased metabolic activity, malnutrition and increased heart rate. It has also been found that deprivation of sleep could cause increased mortality.

SAMMANFATTNINGDatum:             2009-05-29Nivå:                 Magisteruppsats i ekonomistyrning, 15 högskolepoängFörfattare:       Sofi Gustafsson                                   Therese Johansson Handledare:     Ulla PetterssonTitel:                 Budgetlös styrning - inom Handelsbanken och AhlsellProblem:          Styrning med budget har kritiserats, exempel på kritiken är att den uppdateras alldeles för sällan, det är en tidskrävande arbetsprocess och den baseras på antaganden och gissningar. Ett resultat av kritiken är att ett fåtal företag har valt att överge budgeten för den budgetlösa styrningen. Litteraturen beskriver enbart de budgetlösa styrmodellerna teoretiskt och det kan vara svårt att förstå hur de tillämpas i verkligheten.Syfte:                Vår undersökning syftar till att bidra till en djupare förståelse för hur den budgetlösa styrningen tillämpas i praktiken genom att undersöka hur Handelsbanken och Ahlsells budgetlösa styrning tillämpas, för att se kopplingen mellan teori och deras egna system, samt att undersöka budgetlös styrning i förhållande till styrning med budget.Metod:              I denna Magisteruppsats har vi använt oss av litteratur om budget och budgetlös styrning, för att skapa referensramen. Vi har även använt intervjuer som metod för att samla in material till empirin. Dessa avsnitt är sedan sammankopplade vilket resulterade i vår analys och våra slutsatser.Slutsats:            I vår undersökning har vi kommit fram till att Handelsbanken använder sig av den modell Wallander grundade, Handelsbanksmodellen och de använder sig också av benchmarking.

The purpose of this essay is to describe the organization of the Swedish Animal WelfareAgency during the time it was in operation. The Swedish Animal Welfare Agency was established in 2005 by the government who saw it as necessary in order to strengthen the protection of cruelty to animals in Sweden. However, the agency was shut down already in2007 and its responsibilities as an agency was moved back to the government and the department of agriculture. During its time in operation, the Swedish Animal Welfare Agency, received much criticism, among other things because of its interpretations of the law which were seen as too focused on details and thus ?bureaucratic?.

The education sector can be seen as a cornerstone of today's society, an organization that is under constant change and evolve as society. The compulsory school system is of significant role in society that places high demands on its management. The following study investigates the requirements for documentation in primary school organization and operations, and how these requirements are perceived and affect the school's organization and activities of the study carried out at different levels of the organization so as to get an overall picture of its impact. In order to analyze and create understanding of the results, the study applies the theory of New Public Management and various reforms that can be linked to the increased documentation requirements and its influence in the public administration. Study results show that there is a mixed picture of the documentation impact on the school system. Shown are both positive and negative effects of the documentation requirements.

Syfte: Att undersöka budgetens roll i olika företag inom verkstadsindustrin och hur rollen har påverkats av den finansiella krisen samt den efterföljande lågkonjunkturen. Att utreda vilken påverkan andra externa och interna faktorer har på budgetens roll, genom att analysera de specifika förhållanden som företag verkar inom. Metod: Studie av tre verkstadsföretag genom personliga intervjuer. Slutsatser: Studien har utgått från en indelning av budgetens syften i dess roll som planeringsverktyg och dess roll som motivationsverktyg. I de studerade företagen har finanskrisen inte påverkat budgeten som planeringsverktyg. Däremot har rollen som motivationsverktyg förstärkts i två av de undersökta företagen.

This study is based on interviews with five directors of educational administration within the Stockholm County. The purpose is to investigate how the directors of educational administrations, in the different municipalities, describe the relationship between the administration and the local school units. Moreover, the aim is also to describe the administration director?s work in relation to the various levels of the administration. To what extent can it be identified as a dimension of the learning organization described in this report.The study shows that skepticism is usually directed upwards toward the next level in the organization and that the decision-making right for local schools is consistently safeguarded.

A publicly funded elderly care that is widely available at people?s homes has been described as unique for the Nordic countries. There is much research that focuses on the relationship between caregivers and care receivers, and also about how work is organized in these organizations. However, research into how care work is organized in organizations that have implemented a salutogenic approach is limited. This is a qualitative study aimed to examine how caregivers feel that the organization of work in elderly care change after implementation of salutogenic elements in their daily work.

Purpose: The purpose of this study is to examine different organizations' views on their communicative crisis work. The study will analyze organizations' crisis prevention efforts, its views on the crisis of accountability in relation to stakeholders and to work for a crisis to be elucidated. In order to delineate the study focuses the investigation on various train organizations. Then the concept of crisis is something that circulated widely in the train sector in recent years.Theory: This examination has chosen to use the theory Situational Crisis Communication Theory. It is an empirically tested theory of a collection of different strategies.

Quadrotor UAVs are self-stabilizing, autonomous flying machines that has recently become more popular than ever. Unmanned Aerial Vehicles have their roots in the military, where they were developed for use in reconnaissance and combat. During the last few years, advances in the fields of electronic sensors, electric motors and microcontrollers have enabled smaller designs and autonomic flight control even for private use. The quadrotor, which is the particular kind of UAV we are looking closer at in this paper, has 4 rotors in an X-like formation. This configuration has many advantages such as good lift capacity, non-complex mechanical structure and serviceability.In this project we aquired a current overview of the domain and determine whether it is possible to construct a quadrotor UAV designed for use in a WISENET sensor network on a low budget and short time schedule.Based on existing community project AeroQuad, a quadrotor is constructed with a budget of about 500 euro.

The purpose of this study is to perform an in-depth analysis of what effects a privatization of a service organization has on the management control system within the organization. The paper studies a service organization which provides service for the county council in Östergötland, Sweden. The result is based on interviews with several people, both within the acquiring private company and also within the county council in Östergötland, and analyzed using Samuelson?s (2005) framework from his study ?Organizational, Governance and Control ?. The major finding in the thesis is that the factors that have had the largest impact on the changes in management control are the new owner demands and the degree of operationalization of the overall goal..

The accounting information system comprises budgeting, accounting, and costing. The accounting information system has, traditionally, constituted an integrated system where the different elements collaborate. If ABC is introduced this order is disturbed, since ABC is based on another logic which cannot easily be integrated with budget and accounting. ABC, therefore, is usually used parallely to the conventional costing method. There are, however, companies that have taken its ABC one step further by letting it replace the old costing model and integrate it with the accounting information system.

AbstractCorporate cultures have since the 80's, when the phenomenon was associated with a company's economic success, been a frequent research object. Corporate culture is then often described as something that can create efficiency, success and loyal employees. Often discussed about strong corporate cultures are that members in the organization have accepted the same norms, values and goals. Research also mention unique corporate cultures, where no organization is alike, depending their different stories, leaders, backgrounds or geographical locations.?? This study aims, through observations and interviews on an ethnographic basis, to describe the corporate culture in Stena Bulk.