The function of budgetary controls is to control the resource allocation within companies. It can also be an instrument for measure and control subordinates and/or business units? performance (Van der Stede 2001). This paper concerns the latter; when the budgetary control function is used to measure and control subordinates performance based on budget. Previous research in this area has not yet accomplished to explain the effects of tight budgetary control which Hartman (2000) considers as the main issue to be concerned about in management accounting research.Previous research has presented contradictory findings regarding tight budgetary control explained by positive effects as well as negative effects during the last decades.

Företag blir allt mer globala och investeringar i utländska företag blir allt vanligare. Att investera över gränserna kan vara komplext då redovisningsreglerna länge skiljt sig åt i olika länder. Behovet av att reducera skillnader som finns i redovisningen har länge varit stort. För att komma till rätta med detta tog Europaparlamentet år 2002 ett beslut om att införa International Accounting Standards/International Financial Reporting Standards (IAS/IFRS) inom EU och en process inleddes som innebar att alla medlemsländer ska redovisa enligt IAS/IFRS. I och med att Sverige är med i EU ska alla noterade företag i landet upprätta sin koncernredovisning enligt IAS/IFRS-standarderna från och med början av år 2005.Vårt syfte med denna uppsats är att beskriva hur redovisningen av svenska bankers finansiella instrument har förändrats i och med införandet av IASB:s redovisningsstandarder.

Sustainability reporting in Sweden is a voluntary disclosure action for non-governmental companies. Since 2009 all state-owned companies must however publish a sustainability report according to GRI guidelines and with independent assurance statement. Three different sustainability reporting methods are primarily used: (1) Separate Sustainability Report, (2) Sustainability Report included in the Directors? Report, and (3) Sustainability Report forming part of the Printed Annual Report. The aim of this paper is to explore why some companies choose to publish a sustainability report and identify the motivational factors behind this decision, as well as attain an understanding for companies? choice of reporting method.

The study aims to investigate Swedish fitness companies positioning and strategic choices when internationalising in the Scandinavian countries and what has influenced this choice. Furthermore, the corporate risk and what obstacles they encountered will be examined.The study was conducted as a qualitative study with a deductive approach. The results are based mainly on primary data from interviews, as well as secondary data.The fitness companies? choice of strategy in internationalisation depends largely on its concept and positioning. The main obstacles in the internationalisation process are lack of communication, language difficulties and regulations.

This thesis aims at examining factors that influence women?s choice of clothing. Focus lies on what women want to communicate with their clothes, how consumption is used as a means of expression, women?s attitude towards the clothing and the body image that media has created. Is there an underlying idea in a women?s choice of clothing and is she trying to express something specific? Why do women buy the clothes they do? The aim with this thesis is to identify if there is a difference between people from an urban area and those from a small town, as well what role the geographic difference plays in how fashion conscious you are or how you choose your clothes.

This report is focusing upon relining from a client?s point of view. Potential buyers are given a presentation of the different methods available today together with a general briefing describing the process. An important part of this report are the interviews that took place with already established customers. Property owners, managers, pipe cleaners, and project managers whom all been in contact with relining have answered the questions given along with their own thoughts and have also given recommendations of other persons to talk to.

Sammanfattning: Bakgrund: Patienter med karpaltunnelsyndrom (CTS) är vanligt förekommande inom vården. Prevalensen är 4 % av befolkningen. Många har haft sina besvär länge vilket påverkar aktivitetsutförandet och sömnen negativt. Anamnes och bedömnings-instrument ger arbetsterapeut underlag till diagnostisering och interventioner. Tidig diagnostisering och arbetsterapeutiska interventioner möjliggör för ett bättre resultat.

This thesis, drawing from several empirical investigations, reaches the conclusion that there seems to be a positive correlation between the level of democracy and the level of state capacity in Latin American countries. This correlation is explained by a hypothesis derived from Rational Choice theory. With some important caveats, this conclusion is then applied to the discussion about democracy as a form of government. Within democracy, the thesis also offers an insight into different electoral systems and its possible implications, mostly on a theoretical level. The thesis only exists in swedish as of yet..

När ett företag importerar eller exporterar varor och tjänster i utländsk valuta kan de exponera sig mot valutakursrisker. Värdet på en valuta idag är kanske inte densamma imorgon vilket kan både gynna och missgynna företag verksamma inom handel. Världsekonomin utsattes för chocker och en av de värsta finansiella kriser upplevdes under 2009/2010. Eftereffekterna kan fortfarande ses av länder exempelvis lokaliserade i Euroområdet. Valutakurser påverkas av makrorelaterad information vilket kan orsaka stora volatila fluktuationer av kurser som kan leda till enorm ekonomisk skada eller stor ekonomisk vinst för företag.

Counter-Strike has established itself as one of the most popular computer gaming phenomenon the last decade with a major online community and loyal fan base. Within the world of e-sports it has also become one of the most lucrative games to compete in. In order to keep up with the competition it has always been important to use the best hardware available for the task. This thesis is about these tools that gamers use to play - gaming gear - and how pro gamers train to increase their chances of winning. We investigate various factors that might be important in their choice of gaming gear when they play, and how they train to use these artifacts more efficiently to get maximum performance.

Sexual violence in armed conflict is not a new phenomenon. Although it has a long history, it's only in recent years from 1990 that is has been given more attention in science and media. I will in my thesis look at the conflicts of former Yugoslavia and Congo (DRC) and I will use two theories to investigate how the use of conflict-related sexual violence best can be explained. The two theoretical frameworks I have chosen are Feminist theory and Rational Choice theory. The conflicts will be at the center of analysis.

The aim of this study was to develop and psychometrically evaluate an instrument for measuring the impact from chronic pain on daily life. Traditionally psychometric evaluation is done with parametric methods even if the items are ordinal data. In this study the instrument to be developed is solely based on ordinal data, and the psychometrically evaluation is done with both traditional methods (i.e. parametric statistics) as well as with non-parametric methods. These two different ways of psychometrically evaluation are then compared with each other.

The aim of this master thesis is to measure library service quality in two groups of libraries, newly developed and well established, and to see if there are any differences in the users perception of the dimensions in LibQUAL+. The thesis also examines the different perception of quality for the user groups: undergraduate students, graduate students, and faculty. Another approach is to test the Swedish translation of LibQUAL+. Different theories on service quality are presented but the main theories are from the marketing perspective. The grounding and development of LibQUAL+ is described as well as the use of the instrument in different libraries.

In studies of serum, in the early 1930s, from patients with pneumonia, a factor was found. It could agglutinate certain pneumococcal species. This factor, which later became known as C-reactive protein (CRP), increased sharply during the early and middle stages of the disease. CRP was identified as an acute phase protein and found especially in bacterial infections. CRP is synthesized in the liver by stimulation of interleukin 6 (IL-6), which is produced by the monocytes, and consists of five non-covalently bound subunits.The aim of this study was to compare two different analytical instruments (Vitros 5.1 FS Ortho-Clinical Diagnostics and QuikRead CRP Orion Diagnostica) for CRP analysis.

Title: The auditors? choice of negotiation tactics with the client. Has a transformative leadership and self-efficacy any impact on the choice?Level: Final assignment for Bachelor Degree in Business AdministrationAuthor: Patrick Fransson, Sara EskilssonSupervisor: Jan SvanbergDate: 2015 - 05 Aim: Previous studies indicate different results regarding which tactic the auditor usually use in negotiations with the client. Therefore, this study describes factors that may affect the auditors choice of tactics, that not previously been explored in relation to the tactics that are examined in this study.