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.

The amendment of a law which is expected to come may well have a significant impact on the Swedish real-estate broke market. The law change will probably have an effect in the number of ways real-estate brokers will compete as a result of the increasing variety of services offered. In order to gain Competitive advantages brokers must be at the forefront in the development regarding the changing market. To do so requires that the company chooses an appropriate range of peripheral services that are profitable. The problem is to choose the ?right? services to convey. The purpose of this paper is to describe the services that are in demand for transmission and how the agents can work to meet the demand of this new market.

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.

During the summer of 2005 more than 80 million articles of clothing from China, were being held in European harbours. This was a consequence of a striking increase of imported textile and clothing articles from China since the turn of the year, which was the time when all quantitative restrictions were extincted on these products. To protect its own market, the EU therefore reintroduced import quotes in the beginning of the summer. China?s accession agreement to the WTO comprehends a number of unique provisional regulations which are exceptional for the country and in conjunction with clauses and exceptions within the GATT and WTO these regulations enabled new restrictions on the trade with textiles and clothings.

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.

Dagens marknad för mäklarbyråer är hårt konkurrensutsatt och domineras av stora nationella mäklarkedjor. Mindre, fristående mäklarbyråer har svårt att etablera sig och enligt Timmons mfl. överlever bara 30 procent av alla företag de fem första aktiva åren (refererad i Brundin & Johansson 2006). Detta är ett hot mot den fria konkurrensen som behövs för en välfungerande marknad där konsumenternas nytta har högsta prioritet.Studien undersöker vilka som är de framgångsrika och hållbara konkurrensfördelarna för fristående mäklarbyråer. De fyra områden vi belyser för att hitta konkurrensfördelar är:? Marknadsföring? Kundsupport och service? Bra ledning och personal? Benchmarking och konkurrenshanteringStudiens resultat bygger på telefonintervjuer med åtta fristående mäklarbyråer med störst marknadsandel i Sverige.

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.

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.

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.

Holmen Skog has only five out of 70 wood buyers who are women, This report is seen as a step in the process towards gender balance in the company. This is a problem that is equal over the entire forest industry in Sweden. They all think that sexual equal workplaces are very important to remain Competitive, see things from different perspectives and development of the company. The survey was done by sending out questionnaires to all women who work and have worked as a wood buyer at Holmen, and as many men of both categories. These four categories became a total of twenty persons. To map the industry another questionnaire was sent out to the six largest forest companies in Sweden. The survey found that female wood buyers not finished their work earlier than men did, as they thought before.

Background: There is no guarantee that products should be equitable produced. Many products in today's trade is produced by minors, resulting in poor working environment, and gives the workers low payment. Fairtrade is the only label on the market that ensures that farmers receive fair payment for their products. Aim: The central aim with our work is to see what the future consumers, in other words students from Lund's university, Malmö College and The Swedish University of Agricultural Sciences in Alnarp, think about products labeled with Fairtrade, and what they consider is value creation for food products. Students are often relatively young; they educate themselves and have new thoughts and valuations about how the world should be.

The purpose of this paper is to examine the correlation between hotels, their brands and the frontline staff within the industry. A Competitive, international environment characterizes today´s hotel industry where brands are one of the strongest sources for a successful position amongst competitors. In the brand delivery, the front line staff is of utmost importance since they in many ways incorporate the brand values and the projected identity of the hotel. Hotels can use a variety of ways to communicate the brands identity to the front line staff in order to create the desired brand behavior, some more effective than others. At the same time the Swedish hotel industry, as many other, is characterized by a high percentage of staff turnovers.

The project was performed in collaboration with Husqvarna, one of the world?s leading manufacturer in the market of electric outdoor products. The report is a thesis work of a bachelor mechanical engineer program, in the field product development and design.The project is a study of the development opportunities within drive belt for a gear driven gearbox to one of Husqvarnas petrol powered hedge trimmers. A big part of the project was also to find combinations of materials for all components in the gearbox, to reduce weight and maintain or improve the performance of the system. Belt drive was of interest to investigate as an alternative solution to the current design that can reduce wear on the system at a performance test performed in the company before the product is released to market.