Abstract Titel: Budget development ? a study of multinational industrial companies Date: 2011-05-27 Authors: Daniel Claesson & Tobias Kronvall Supervisor: Fredrik Karlsson Examiner: Lars-Göran Aidemark Purpose: The main purpose of this study is to follow up and to do a comparison                of a study of Arwidi & Samuelson (1991) where we describe and explain budget change, from the traditional budget to today´s modern business management, in some of the leading listed Swedish industrial companies. We will also examine which objectives of the budget are highlighted in the companies. Further, we examine the relationship between                         organization, strategies and budgeting and how it affects the company            management. Method: In this study we used a qualitative approach. We used a multiple case                  study to examine corporate approach to budgeting.

AimThe aim of the study was to develop a method for the survey of play movement demands and temporal patterns in order to enable a descriptive study of the defensive players in American Football. The overall aim was to  improve the understanding of how American Football is played to create opportunities for enhancement of current or developing new training methods to better suit football.MethodFifty plays from a Division 3 college football game on video from 2005 was divided into sequences of action for one player each from the defensive line, linebackers and defensive backs and analyzed with the video analyzing software cSwing. Every players sequence of action was recorded in a spreadsheet and noted on a scaled football field where distances were measured and together with time stamps from cSwing velocity was calculated.ResultsUsing this method it was possible to describe the play movement demands and temporal patterns which was the main task of the study. The defensive end worked on an average 4.61 seconds per play, the distance was 12.4 meters and average speed 2.5 m×s-1. The linebacker worked on an average 4.35 s per play, 13.7 m and at a mean speed of 3.0 m×s-1.

To invest money in funds is increasing rapidly in popularity and one of the biggest reasons is that banks are offering a greater range of funds. Information about funds is always easy to find and it is easy to invest money in a fund because the bank takes care of all the management of the fund.The essay examines two funds from two different countries with an aim to choose the one with best potential yield. The first fund is entirely invested in North America and the second fund invests in Asia, with most of its possessions in companies from China. Both these funds invest in wellknown companies in respective region. The essay is limited to compare these funds with data from 2005 to 2009.Information was collected from Morningstar and Avanza Bank for the quantitative examination.

The company GEMS PET Systems produces cyclotrons which is a type of particle accelerator. The cyclotrons create log files that are analyzed by the company?s employees for different purposes like troubleshooting or installation. The purpose of the project is to with a usage-centered design method create a paper prototype of a tool that will help the employees to analyze the log files in a more efficient way than earlier.The result shows how the usage-centered design method was used to create the paper prototype and how the user interface was created according to human-computer interaction (HCI)..

The goal in doing this study has been studying public interpretations of media content in the commercials that this study uses. The analysis was based on two TV commercials for feminine hygiene products. Initially, they seemed to differ from each other, but soon the question whether or not they in fact did convey the same underlying message was raised. The theoretical premises on which the study was founded on are the gender perspective in advertising and the social construction of gender. To reveal the hidden signs appearing in these commercials and to find out their meanings, we used the method of semiotic analysis.

Often, the green is handled as an opposite to the built, but if it could be seen as a part of the built and the society, the planning will be easier to handle. The thesis work wants to create a method that treats villages in an analytic way in a context; with green, blur, grey and all the other colors that together are the completeness.This master's thesis is made to be used as foundation in detail plannng in the municipality of Örkelljunga. Target audience is on one hand those who work with planning and green matters in Örkelljunga municipality, but also other planners who work with landscape.Literature in the field of green city planning has been studied and 30 methods for analysis have been valued. The method for analysis that has been used in this work is a merging of ten different methods and has included literature studies, sketches, interviews and work on spot. The ten methods are consciously chosen to together make one comprehensive and true image of the village, as far as it is possible.

I ett samhälle där det råder allt större konkurrens mellan företag och produkter, och då kunderna blir allt mer krävande, har Cause Related Marketing (CRM) blivit något av en unik win-win strategi. CRM innebär att ett företag tillsammans med en välgörenhetsorganisation skapar ett samarbete för att marknadsföra och sälja en produkt för välgörande ändamål och därmed nå ömsesidig vinst.Syftet med uppsatsen är att se vilka effekter CRM kan ha i jämförelse med traditionell marknadsföring. Vi har valt att undersöka varför företag väljer att engagera sig i välgörenhet och om man kan använda ett sådant samarbete som ett marknadsföringsverktyg.Den metod vi använt för studien är en kvalitativ metod. Till vår hjälp har vi använt oss av tidigare forskning inom ämnet samt genomfört intervjuer med företag som varit relevanta för studien. Företagen som medverkar är verksamma inom detaljhandel eller dagligvaruhandel och samtliga har valt att engagera sig i Rosa Bandet.Slutsatser som dragits genom studien är att CRM är en strategi som alla företag inom detaljhandel och dagligvaruhandel kan använda sig av.

AbstractIntroduction: The condition of human health and its lifestyle has become a great questioner towards the public healthcare of our country. Despite the recommendations of at least 30 minutes physical exercise per day, many individuals of our society do not get the recommended amount of physical activity.  To improve the situation a method called ?Fysisk Aktivitet på Recept, FAR (Physical Activity on Recipe). This means that licensed health- and medical staff, as district nurses are able to write prescriptions on physical activity to patients.Purpose: Was to highlight the district nurse?s experience in the role of the FAR-prescribers.Method: The study was conducted using qualitative method.

In latter years there has been a discussion about the increasing importance of intangible assets and how to incorporate this fact into strategies, accounting and valuation. The ?Internet-bubble? is a recent event that drew much attention to intangible assets, and was an indicator of how complex it can be to value assets in general and intangible information in particular. Legislators recently addressed this issue by introducing IFRS3, which led to an update of IAS38, which in turn revised the methods for handling intangible assets. A specific intangible asset that has caused much debate is research and development (R&D), since it is commonly not allowed to be realized as an asset, which could cause implications concerning analysis and valuation.

Wind and wind damage has become a hot subject because of the storm ?Gudrun? in January 2005. The main purpose of this study was to establish how the land owners attitude toward preventive wind damage actions was changing immediately after they had been struck by a storm. The result of the study was built on interviews. In springtime 2005 a total number of 20 private land owners were interviewed. Ten of the landowners lived in the province of Småland and ten in the province of Värmland.

The aim of this dissertation is the production of a landscape management document to protect and improve elements of biological, cultural and economic value found within the site at Tosthult. The study involves both analysis of the current grazing regime, comparison of today?s flora with flora collected in the fifties and a SWOT analysis of inhabitants? views on Tosthult?s landscape and neighbourhood. The resultant landscape management document applies to an area over 134 ha and is valid for thirty years. The proposal contains 26 separate management units, each with necessary information on the area, definition of management goals and the mix of management procedures to undertake.

Boliden Mineral Ab's mine in Garpenberg, Dalarna is going through a massiveexpansion. The annual ore production is being increased from 1,4 million tons to 2,5million tons in less than two years period of time. Along this expansion thedepartment of mining techniques is administrating a project of optimizing the shortterm planning for the mining production. Garpenberg have since mid 90s storedinformation from all mining processes in a database.The information consists of time data from all the different activities required in themining process, for example charging, blasting, loading etc. The database also containstime data of delays that are affecting the production.

The aim with this thesis is to investigate two different methods used to test usability on web-sites to determine the advantages and disadvantages of two methods and compare the results. The two selected methods are the think aloud method and asynchronous remote method. Re-mote usability testing has existed for more than ten years but the possibilities with this meth-od needs to be explored more.To achieve the purpose of this thesis a case study was conducted on an e-commerce site and for the online remote usability testing software was used.The results of this study show that think aloud usability testing encounter more issues with the website than the remote usability testing..

Nuts of all kinds are common ingredients in food. For nut allergy sufferers the frequent use of nuts cause problems and "hidden" nuts in food products may elicit allergic reaction when such foods are consumed. Methods for detecting and quantifying walnut (and other nuts) with high sensitivity and specificity are therefore very important.The objective of this project was to verify the specificity of a rabbit antiserum against walnut with immunodiffusion and to determine the size of the dominant walnut antigens with Western blotting. In addition, a commercial sandwich ELISA for walnut quantification was validated and compared with a qualitative real-time PCR.The rabbit antiserum proved to be less specific but after absorption with cross-reacting nuts and seeds it showed high specificity. The ELISA kit reacted, except for walnut, with pecan and slightly with other nuts and seeds tested.

The travel agencies exist on a market that is distinguished by increasing competition. A majority of the travel agencies offer different services that all satisfie the same customer need. However,one major difference in the market aspect is the service quality, this making it an important mean of competition. There are several acknowledged methods of measurement when it comes to service quality and it is important to use an instrument that takes into consideration the fact that charter tours is a complex merger of several services. The purpose of this essay is to establish if the SERVQUAL method is a suitable instrument for measuring service quality in the travelindustry.