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.

This paper quantitatively examines the effects of marketing brands within the same product category and the same brand portfolio jointly. We have chosen to call this type of marketing category advertising. The results of the study show that category advertising leads to increased brand awareness within the category, which is particularly important for brands within less salient subcategories. For strong brands however, category advertising leads to lower purchase intentions, an effect which could potentially be moderated by focusing the advertisement on the complementary nature of the products combined with promotional elements. The study also shows that there is no difference between advertising products jointly and separately when it comes to brand attitude, category attitude, typicality, brand purchase intention for weak brands and category purchase intention.

This project was led on behalf of Bombardier Transportation in Västerås, Sweden, incollaboration with KTH Stockholm and EPFL Lausanne. This project is connected to thedevelopment of a new and simplified tilt system for rail vehicles.Growing competition from other means of transportation has forced railway companiesthroughout the world to search for increased performances.Travelling time is the mostobvious performance indicator that may be improved by introducing high-speed trains.They require very large curve radii and long transitions curves not to impairridecomfort, another performance indicator. Building new tracks adapted to high speedtrains is very costly and can only be justified where the passenger base is large.Trains with the capability to tilt the carbodies inwards the curve is a more cost efficientalternative. The tilt inwards reduces thelateral force felt by the passengers allowing thetrain to pass curves at enhanced speed with maintained ride comfort but increases thefrequency ofmotion sickness.The benefits of tilting trains are improved speed capability in curves and enhancedpassengers comfort, but at higher buying and maintenance cost. As the conventionaltrains increase their speed in curves, the performance advantage of tilting trains isreduced while their prize is still kept significantly higher and constant.

How does children communicate and interact in a situiatuin when creating pictures.

The purpose of this thesis is to examine and analyse which effects a service strategy has on the control system of an organisation. The thesis takes a service perspective, and it is assumed that a service strategy gains competitive advantage and that the goal of the service strategy is to increase the customers? satisfaction level. A qualitative in-depth case study was performed on a Swedish beauty company. The organisation?s vertical structure was examined, from central to local level.

Saab Bofors Dynamics AB is looking for ways to let the employees work wireless in the future. The security in Wireless Local Area Networks (WLAN) has not been considered very reliable, but new standards and protocols have been developed to enhance the security in WLAN. Since most wireless components soon will have built in support for wireless communication, it is important to have a model to deal with secure wireless communication ready. This is necessary because it is important to protect the company?s information related systems, ensure contingency in the daily work and maintaining the trust of the market and the authorities.

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.

Use of computers and computer networks is nowadays a part of everyday life. You do not use them only at home when you sit at you computer, but you can use them all the time everywhere. This can involve everything from surf to any website when you are at home, to checking your email on your mobile when you are on your way to work. Most people do not think about how it really works when they try to access a web page by typing the address into their browser, but something that most people probably notice is how long it can sometimes take to access a web page.All items which are directly connected to the IP network have a unique IP address that is used to make it possible to communicate. The IP address is either a period separated sequence of digits representing 32 bits or a colon separated sequence of digits representing 128 bits, depending on whether the address is an IPv4 or IPv6 address.

I varje projekt finns det brister i kommunikation som kan leda till att kostnad, tid och kvalitét påverkas. Varje projekt är en tillfällig organisation med olika företag och olika personer med varierande erfarenheter inom projektering. Detta medför att varje projekt är i sig unikt och hur alla ska kommunicera med varandra kan vara stora frågetecken under projekteringens förlopp. Denna rapport tittar närmare på vilka brister och svårigheter som kan uppkomma i projekteringskedet..

Results have shown that flow batteries may be a solution in the future as an effective and environmental friendly method to an energy storage system (ESS). The technology is reliable and has a high efficiency that comes with low energy losses and a long lifetime. The range of possible fields is suitable for cutting energy peaks in the power grid, by always have a ready and available energy storage that balances the production. By comparing the advantages of flow batteries with conventional batteries it is mainly the fact that they can conserve energy for a long time without being self-discharged thanks to that the storage capacity is in principle endless and limited by the size of the electrolytes tanks that makes them a great energy storage system. The batteries won?t take any damage or decrease in performance when charging or discharging it or if you exhausts it to 100 % and leave it discharged for a long time.

The number of firms adapting the concept of Corporate Social Responsibility is constantly growing. It is no longer enough only to supply your customers with demanded products and services since todays? customers have an increased awareness and are demanding more transparence when it comes to the manufacturing and responsibility for society.Along with a growing interest in social, ethical and environmental matters, many firms have received critique, consequently forcing them to start taking more responsibility for their activities. The clothing industry was among the first to get critized and therefore early in starting their work with CSR.The purpose of this paper is to investigate how firms in the clothing industry work with CSR today, and also how they choose to communicate this work, both internally and externally. The methodology of the paper is qualitative and aims to deeply investigate four different firms, along with an additional interview with a CSR-consult from one of the leading communication-firms in Sweden.The theoretical foundation includes a frame of reference around CSR and the communication thereof, and also a few relevant theories around CSR and business ethics.After analyzing the empirical material the paper have reached a few conclusions.

Social media provides, as many points out, new possibilities for marketing. Marketing in social media requires a two way communication, rather than the traditional marketing where the communication model is typically sender ? receiver.To create a marketing campaign that is suitable for a two way communication model has its difficulties and risks as well as its opportunities. Opportunities in the sense that the campaign can become a viral, a Word of mouth and create a Buzz, which will reach potential customers, to a bigger quantity for lower costs, with a message that will make a different impact from the types of commercial messages we are used to. Risks in the sense that the message, if not properly aimed and phrased, can be turned overnight into something that humiliates the company and possibly harm its brand.The difficulties in creating such a campaign is to create something that will catch people?s attention, discuss and forward it, while at the same time avoid getting hurt.We aim to describe the internet from a cultural context, and from that point of view explore the types of misunderstandings which often seem to happen when a corporate message is created and sent out in social media, how to avoid putting the image of a company in danger when doing this, and examine if there is ways to know how the message will be received.

SAMMANFATTNING/SUMMARY Titel/Title: Hur myndigheter definierar sina prestationer i förhållande till sina mål och hur dessa följs upp./ How government authorities define their performance indicators and measure them up in relationship to the goals. Författare/Author Almaliki, Rayya; Hulaj, Anita; Nepola, Fisnik Handledare/Supervisor: Gyllberg, Henrick Sektion/Section: Sektionen för Management, Blekinge Tekniska Högskola./ The Section of Management, Blekinge Institute of Technology. Kurs/Course: Kandidatarbete i företagsekonomi (FEC007), 10 poäng./Bachelor?s thesis in Business Administration (FEC007), 10 credits. Syfte/Purpose: Syftet med denna uppsats är att studera hur statliga myndigheter definierar och följer upp sina prestationer, i förhållande till uppsatta mål för verksamheten./ The main purpose with this thesis is to research how government agencies define their performance indicators and measure them up in relationship to the goals. Metod/Method: Vi har genomfört en kvalitativ fallstudie, där vi har utfört sex semistandardiserade intervjuer på Blekinge Tekniska Högskola och Boverket. Det material som vi har fått från intervjuerna samt annat sekundärt material, utgör grunden för vår analys och slutsats./ We have done a qualitative case study, where we did six semi standard interviews at Blekinge Institute of Technology and Boverket. The material we got from the interviews and other secondary material make up the ground, for our analysis and conclusion.

Bakgrunden till studien är mina egna tankar om hur de lönesättande samtalen inom arbetslivet egentligen fungerar nu när de har blivit alltmer vanliga på arbetsplatserna. Syftet med studien är dels att undersöka hur kommunikationen hanteras och upplevs under ett lönesättande samtal av medarbetare respektive ledare dels att utveckla kunskapen om vilken betydelse kommunikationens påverkan har för samspelet under det lönesättande samtalet. Studiens forskningsfråga har varit hur medarbetarna och ledarna upplever samspelet under samtalet, varför den sociokulturella teorin har använts tillsammans med andra kommunikativa begrepp och teorier. Studien har av den anledningen haft en fenomenologisk ansats för att få fram respondenternas subjektiva upplevelser av samspelet under det lönesättande samtalet. Som metod användes en öppen intervju med en frågeguide som innehåll ett antal olika teman som de olika respondenterna själva fick resonera kring.

Purpose/Aim: The aim of this paper is to find out how the new media landscape and new communication channels is altering how companies and organizations can reach out with their messages. The aim is also to shine light on the different trends within advertising today and also to discuss the Tivo-effect ie. that consumers are doing whatever possible to avoid advertisements.Material/ Method: I have used a qualitative research method where I have interviewed a number of people working in advertising in Sweden. The paper also includes material from books, article and various websites.Main results: In order for advertising agencies to create successful advertisement and to generate positive associations around a certain brand, it?s crucial that the advertisement is relevant for the target group.