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.

The increased media clutter requires of brand managers to be innovative and creative in their choices of marketing communications in order for brands to be salient in the minds of consumers. Recent studies emphasize incongruent marketing as a means of "standing out" from this competitive clutter and reaching existing and new potential customers. The aim of this thesis is to examine the effects of brand incongruent sponsorships (sponsorships which are incongruent with established brand associations) on consumer response to well-established brands from the perspective of high and low levels of loyalty. A quantitative survey was conducted and the results show that incongruent sponsorships improve brand attitude, brand interest and brand credibility, while not affecting ad attitude, purchase intention and word-of-mouth intention for customers of low loyalty. For highly loyal customers the findings were that brand attitude, brand interest, brand credibility, purchase intention and word-of-mouth intention remained unchanged while ad attitude decreased.

This study was conducted in the Master program at The Music Pedagogical Center (MPC) at The Royal College of Music in Stockholm. Korta musikresor (Short Music Journeys) is the Swedish term used for a receptive method of music therapy adapted from the tradition of The Bonny Method of Guided Imagery and Music (BMGIM) and the theory and practice of Expressive Arts Therapy. The KMR method uses carefully selected short pieces of music, lasting between 2 and 5 minutes, to work on various psychological problems and life- crises. The music session is conducted in a slightly altered state of consciousness with a clear focus being established beforehand in a verbal dialogue with the psychotherapist. There is also the possibility of using artwork to process and explore the imagery after the music listening.

The national spatial planning guidelines and the subsequent legal regulation in the Natural Resources Act and the Environmental Code has been a part of the Swedish planning system for almost 40 years. In the recent years, critics have claimed that the regulations are outdated and does not work the way it was intended. This paper examines closer why it is perceived that the regulations does not work, with a focus on how the national interests are managed in the municipal planning. Why is the national interests not applied in the municipal planning as intended? Is the error in the system or in the implementation of it? The aim of this essay is to study the gap between theory and practice by studying how the land management provisions in the Environmental Code is applied in five selected municipalities.

This study aims to theoretically investigate the concepts of the interpersonal actions 'to motivate' and 'to manipulate' and also to examine possible differences and similarities between the two. The method used is a conceptual review based on the Self-Determination Theory, related to the concept of motivation, and Machiavellianism, related to the concept of manipu-lation. The results show that 'to motivate', according to Self-Determination Theory, concerns influencing the intrinsic or extrinsic motivation, where intrinsic motivation is related to the feeling of self-determination, inner locus of causality, being or feeling competent and exercise activities for the pleasure of it, whilst extrinsic motivation is related to external locus of cau-sality, external pressure and engaging in activities for the purpose of reaching a goal or re-ward. 'To manipulate' is according to Machiavellianism based on the manipulator doing whatever it takes to reach a certain goal and gain something for himself with no regard of what methods being used. The comparative analysis showed that the crucial difference in how an behaviour is interpreted as either, or both, motivating and manipulative is based on who is doing the interpretation, what information she has and which aspects that are focused on..

As Sweden has become a multicultural society the need for developing new educational approaches rises. The preschool is a crucial piece in this as it is the one of the first institutions where the children start to develop the language skills. The aim of this study is to investigate the language development approach as practiced by teachers, in their preschool programs, and determine if the teachers work methods can be considered intercultural. This is done to gain a deep understanding on several language development methods and analyze the teachers' approach within the framework of intercultural pedagogy perspective. The theoretical framework used in the study is the intercultural perspective.

The purpose of this essay is to examine the development of the use of private securitycontractors in Iraq. The reason is that there has been a considerable increase of the number ofprivate security firms operating in Iraq during the last couple of years. The legislation in thefield of private military and security is indistinct and my hypothesis is that the lack of nationaland/or international legislation can be connected to the increased globalization. To come toany conclusions about this I have chosen to make a comparative study between the two casesthe Gulf War and the War in Iraq which started in 2003. In this comparison, I ask thefollowing questions: 1) Are there any signs of anarchy in the field of private security duringthe Gulf War respectively the last War in Iraq? 2) In what way has the use of private securitycontractors changed from Case 1 to Case 2 ?According to my research, there were signs of anarchy in the field of private security bothduring the Gulf War and during the latest war in Iraq.

The aim of this paper is to explain how the European Union?s common strategy for theCommon Foreign- and Security Policy (CFSP) will change with the implementation of the Treaty of Lisbon. A comparative case study and qualitative method is used. On the basis of Smith?s theory of institutionalization we will analyze two member states: France and Denmark.

A challenge faced by marketers is to make their products stand out in today's cluttered marketplace. Recently, a new approach to attract attention has been observed - brands communicating their products by making fun of other brands. This way of parodying a competitor, or even an unrelated brand, is a risky but potentially effective way to increase attention. Brand parodies walk a fine line between being humorous and clever, or coming off as offensive. Furthermore, parodying another trademark poses legal considerations.

The aim of this thesis is to ascertain how primary school teachers would like to improve their mathematics teaching. The central questions for this research are:In what ways do teachers want to improve their mathematics teaching?How do the teachers justify their statements?What main features can be distinguished out of the teachers answers?Three interviews and seven surveys have been used to collect information from a total of nine teachers, at one primary school. Teaching pupils from preschool to sixth grade. The results have been analysed, interpreted and discussed using a drama pedagogical perspective, inspired by a holistic approach to learning.

The purpose of this thesis is to examine the role of bibliotherapy at hospitals and also what knowledge of and insights on bibliotherapy a few Swedish hospital librarians have. Questions investigated are: What role do the hospital librarians think literature has in the treatment of a patient? What is their view on their role as a hospital librarian and do they believe that they can have a part in the treatment of a patient? Is the concept bibliotherapy commonly used or is there another term in use? How important is the linkage between healing and literature? In this study, the view on bibliotherapy is limited to a hospital perspective. The purpose of the study is therefore to investigate bibliotherapy at the hospital. Six qualitative interviews with hospital librarians were performed at three general or combined general/medical hospital libraries.

With the end of the Cold War the number of conflicts where the United Nations have intervened has increased dramatically. This has entailed a need for a burden-sharing between the UN and regional organizations regarding management of conflicts. The aim of this study is to make a comparative analysis of the effectiveness and the efficiency in the efforts undertaken by ECOWAS and the UN during the civil war in Sierra Leone, through using theories on conflict resolution and the advantages of regional organizations in conflict resolution.My conclusion is that both ECOWAS and the UN were quite successful in managing the conflict and had an impact on the resolution of the war, although both peace operations suffered from internal problems. ECOWAS was effective in managing the conflict and in its mediating efforts as an insider from the region. The UN was more efficient in managing to attain their goals.

Denna uppsats undersöker huruvida den dramaturgiska strukturen är en förutsättning för att en situationskomedi ska fungera väl ? det vill säga, vara underhållande och locka till skratt. I en komparativ analys av den mycket väl fungerande amerikanska situationskomedin Friends och den mindre bra svenska situationskomedin Svensson, Svensson framkom dock inga större strukturella brister hos något av analysobjekten. Följaktligen är inte den dramaturgiska strukturen avgörande för slutresultatets förmåga att roa. The aim of this study is to find out if dramatic structure is essential to the sitcom's ability to entertain and make audiences laugh. This study is a comparative analysis of the more humorous American situation comedy Friends and the less humorous Swedish situation comedy Svensson, Svensson.

The purpose of this essay is to look at how museums design their activities as tourist destinations through the dissemination of history. In order to research this problem we have posed the following questions: How do museums act in order to animate and interpret history? What does the future hold for the museums? In order to find the answers to these questions we have made a deep-going analysis of the activities of four museums, Nordiska Museet, Etnografiska Museet, Historiska Museet and Naturhistoriska Museet. These museums have been analyzed by means of interviews, observations and the study of documents. Our theoretical perspective is informed by a hermeneutic perspective as well as Foucault´s definition of museums as institutions, and the concept of storytelling.

The purpose with this qualitative text analysis was to study how the sex roles of children are presented in children's books published in 2004 in comparison with children's books published 1972-74. The focus was to find patterns and differences. The study embraces eight books intended for children aged 5-9.The main results of the study showed that the girls were described to have a greater bent to take care, while the boys in general were more aimed to perform and achieve. In both today's and the books from the 70´s, the boys were described as aggressive and independent and the girls were often looked upon as princesses by fathers and boys. Violent rowdy behaviour was the essential thing among boys in especially the books from the 70´s.