Weber and Linder (2005) have enlightened that the focus of the current debate on the budget?s to be or not be, has been on trying to find a general tool, which fits best in all situations. They argue that the budget may be more appropriate for organizations in certain circumstances, than for others. They claim that there is a gap in research concerning the situations in which the budget may be appropriate, or when Beyond budgeting is preferred. It is this gap we are trying to fill with our thesis.The purpose of the thesis is to explain which situational factors that affect the organization's use of budgets for the functions the budget can fulfill.

This study examines whether it would be profitable for travel distributors in the charter to expand its offerings to other travel related products, and also the products that are in demand. We are also studying the role that brand has for customers' choice of travel.According to Hellman, e-commerce is to be preferred since it is competitive because it gives the travel distributors the opportunity to lower down prices. Therefore, we also investigated the proportion of respondents who would consider buying these travel-related goods through the travel distributors? websiteIn support of this study, is a survey with a population of 100 charter travellers. Respondents are divided into two groups where the first group consists of people who have booked their trip in stores, and the other via the Internet.

This Masters thesis is concerned with the complex planning process of setting up a citizen bureau in a public library. The aim is to find out how citizen bureaux are designed and to suggest a simplified model of strategic planning. The planning process is studied from a business perspective in the library context, and this perspective is also used to study citizen bureaux and their written plans elsewhere. A combination of qualitative methods are used: observations, focus group discussions and interviews. Observations in the public library showed a great need for an environmental analysis as well as structure to the planning process.

During the 90s most companies organized and adopted routines for their environmental work. This work included for example eco-efficiency improvements and the introduction of environmental managing systems. At the UN conference in Rio in 1992 the concept Sustainable development was defined, but it was not until about the year of 2000 that companies in Sweden shifted their work from environmental management to sustainable management. A consequence of this is that they now have to focus on environmental aspect in conjunction with social and economic aspects.The purpose of this study is to gain understanding of what a change of focus to sustainable development means for companies. Has the environmental work suffered in the competition with social/economical aspects under the new sustainable focus? How will the new way of working affect the balance between environmental and social aspects? Changes were studied in five companies by analysing their annual-, environmental- and sustainability reports and through interviews of sustainable managers.

This report describes the development of an application in collaboration with Designingenjörerna AB. The company has worked for a long time with a community platform and they required an application where users can create their own unique profile representations, called Avatar Creator. An Avatar Creator is computer based application, which makes it possible to create a virtual character. The problem area behind this is that, large websites require a lot of administrative work when people upload profile pictures on different community pages. They can contain abusive material or pictures of other people rather than those who created the profile.The questions in this report are, how can an Avatar Creator help user to get a unique profile of himself? What are the advantages and disadvantages of an Avatar Creator? How to create a user-friendly application?To understand how an Avatar Creator works and get ideas to create an application, exiting Avatar Creators were reviewed on the Web.Collaborative work with Designingenjörerna AB was done to pin down the requirements for the Avatar creator application.

BACKGROUND & During the last century, the Swedish chemical industry has developedPROBLEM: considerably in regard to respecting the environment. Following various discharges and pollutions during the first half of the 20th century, environmental concepts such as CSR, Responsible Care and REACH have developed in order to improve the situation. Today, environmental issues play a central role in the society, but what are the reasons behind this increased environmental commitment? PURPOSE & The purpose of this thesis paper is to study the driving forces behindDELIMITATIONS: the increased environmental awareness in companies. Is this mainly due to stricter legislations, or do factors like pressure from the general public, the industry or customers play a more vital role? Furthermore, do economic incentives exist, that make it interesting for companies to invest in environmental awareness? Since the chemical industry spans over a wide spectrum in regard to environmental issues, this paper will focus on a specific area of the industry.

Cloud computing is a new buzzword within the IT-industry, and introduces a whole new way of working with IT. The technique delivers web based services, which results in that the user no longer needs to install an application locally on a computer. Since the application no longer needs to run on a local entity, but in a datacenter located on a service provider, the users no longer need any specific hardware more than a computer with an internet connection. Cloud computing also offers IT-infrastructure and development environments as services, these three service types is better known as cloud services. Through the usage of different types of cloud services, the need for maintenance and hardware is significantly reduced.

This thesis presents and evaluates a project, undertaken in 2001 by a librarian the writer of this thesis and a teacher. We met with a number of adults with reading and writing disabilities, and presented and discussed books and experiences of reading, with the aim to increase their joy of reading, as well as finding out more about our own ways of co-operating with each other across our professional borders. The documentation and evaluation emphasizes on the process and the results of the project, and on our own participation, by asking the following questions: How did we carry out the project? What obstacles did we meet? What went well/wrong? What did we achieve related to our goals? In order to illuminate the project from different angles, consequences of reading and writing disabilities for adults are discussed, as well as the specific nature of adult education and projects more or less related to ours. Action research is chosen as a method, because it allows the process of the project, and our own learning process, to be exposed.

In this paper, I have conducted a study of what perspectives educational drama has in theory and practice. The study aims to show an example of how and out of what perspectives educational drama is a part of the school?s activity at a geographically distinct school, from kindergarten on to primary and secondary school years. The general attitude of the faculty and their arguments for and against drama constitute the major aspects of this study, which has been carried out through qualitative interviews at a school in Skåne. The results were that pre-school focuses on teaching drama to develop communicative abilities amongst the students (art educational perspective) while secondary school seemingly abandoned this approach and focuses more on using it for personal development, increasing empathy and understanding of other people by taking it to a more emotional level in order to affect for example moral values of the students.

Business Intelligence (BI) is a competitive concept for enterprises to consider. The concept is based on the idea of using business data in order to effectively analyze activities within an enterprise in order to enhance decision processes in the organization.The purpose with this study is to help Akademibokhandeln AB to analyze what BI-requirements they may have, and to create a recommendation on what sort of BI-tool that would fit the enterprise's needs.The requirements analysis was conducted with the help of internal personnel. Four different tools on the BI-market have been examined, analyzed and compared: IBM Cognos 8 (IBM Cognos), Microstrategy 9 (MCST), Qlikview 9 (Qlikview), and SAP Business Objects BI (SAP BO). These tools have been compared with the help of two models (BRI and BCI) that is based on the BI-requirements analysis, with the cost aspect taken into consideration in the BCI-model.Using the BRI-model, the comparison results in a technical evaluation. Here, IBM Cognos gets the highest result just ahead of MCST and SAP BO.

The long-term external financing of a corporation is satisfied through the bond market where issues of index-linked bonds, which are discussed in this thesis, is one alternative. (Finnerty&Emery 2001) An index- linked bond is a debt instrument where the investor is guaranteed the principal and premium amount in real terms. As the bonds cash flows are indexed to the inflation this implies that the issuer of an index-linked bond assumes an inflation risk. Purpose: The purpose of this thesis is to describe and examine corporate motives for choosing index-linked bonds as way of financing their business. Realization: Primary data was collected through interviews with corporate issuers of non-swapped index-linked bonds.

Alfa Laval?s strategy is to focus on modularized product platforms. Several benefits areforeseen, reduced lead-time, less costs, shorter Time To Market and better quality.Development and verifying will be carried out on block level. Today the separators arebeing tested as a complete unit. A number of factors affect the test results and problemsthat are encountered can be hard to identify.

Achievement Goal Theory (AGT) utgår ifrån att alla individer vill visa sin kompetens vilket tar sig uttryck i två målinriktningar; ego och task. Individen påverkas av omgivningen som driver ett motivationsklimat som kan uttryckas i samma typer av målinriktning. Motivationsklimatet och målinriktningarna anses påverka hur individen agerar och hanterar t.ex. ängslan/oro och prestation. Denna studie behandlar samband mellan individuella målinriktningar, upplevt motivationsklimat drivet av tränare, träningskamrater och föräldrar, tävlingsrelaterad ängslan/oro och upplevd prestation.

Introduction: More and more companies have realized that keeping and using the knowledge in their companies is getting more important to get or keep a competitive advantage. The companies? organizational culture and knowledge management are essential to create knowledge transfer. Also that the employees and the leaders of the company knows how knowledge- and information transfer arknkoe done best for them. That is why we chose our purpose to be:The aim is to understand the differences between managers and employees perception about knowledge- and information transfer in a manufacturing company.

Information technology development has in recent decades had a major impact on retailing.Discount supermarket chains began to offer customers the possibility to shop without therequirement to do this over the counter, instead the customer could help themselves buyingthe products they wanted. Retailing today has an even greater focus on the self service in thesupermarkets, recently many retailing chains has introduced self-checkout systems toincrease the profits and reduce staffing requirements. In the 1960?s the start for today's ecommercewas founded, however the development took off 30 years later in the beginning of1990. During the first years of 2000 the consumption on the Internet increased rapidly.