Bakgrund:    Ekonomistyrningen omfattar planering och uppföljning av ekonomiska mål och mått, samt påverkan på en verksamhet och dess personal genom beslut och handling. Styrmedel behövs för att fullgöra ekonomistyrningens funktioner och uppnå företagets uppsatta mål. Budget är ett av de vanligaste styrsystemen inom de formella styrmedlen. I dagsläget är debatten om budgetering intensiv och det råder oenigheter om budgeten i själva verket är ett bra verktyg eller ett onödig ont. Syfte:     Syftet med denna studie är att undersöka vilken betydelse budgeten har som styrmedel i det valda fallföretaget. Vidare vill vi ta reda på om de driftsansvariga på Burger King upplever budgeten som ett stöd eller en belastning. Metod:   En kvalitativ undersökningsmetodik och ett deduktivt angreppssätt har använts i  uppsatsen.

Syftet med vårt arbete har varit att beskriva hur kommunerna kvalitetssäkrar den interna kontrollen. Utifrån syftet har vi formulerat problemformuleringen. Kvalitetssäkrar kommuner sin interna kontroll och i så fall hur och med vilka aktiviteter utförs det? Vi valde att göra vår uppsats med hjälp av fallstudiemetoden. Vi utförde intervjuerna i tre kommuner och där intervjuade vi tre ekonomiansvarig/personer som arbetar med den interna kontrollen samt tre sakkunniga revisorer.

In today?s society, employees are the businesses face toward the public. By establishing dress codes, companies can control the customers? impression. The purpose of this thesis is to investigate and analyze the existing regulations regarding dress codes in companies.

Black nightshade (Solanum nigrum L.) is a major problem in gardenpea cultivations contracted by Findus AB, a Swedish food processing company. The main problem is that the nightshade berries contain solanin and, thus, are not tolerated in the marketed product, which is fresh frozen peas. In addition, berries have the same size and color as the peas and cannot be separated at the factory. Black nightshades have the last ten years become a more common weed in field grown vegetables in the southern parts of Sweden. This MSc thesis presents an experiment conducted in 2005, aiming at developing a tool for predicting the need for control of black nightshade in peas.

Syftet med denna studie var att undersöka vad stress innebär, hur det upplevs och orsakas inom Räddningstjänsten, samt hur det kan förebyggas. Enkäten gjordes utifrån ett kvantitativt perspektiv och skickades till larmoperatörer och brandmän på Räddningstjänsten. Enkäten besvarades av totalt 33 respondenter. Deltagarnas ålder togs inte i beaktning, enbart antalet år av yrkeserfarenhet. Datan analyserades I SPSS, med hjälp av ett Chi-tvåtest och ett Pearsons's r-test.

In recent years, awareness of the climate change has increased around the world. Environmental issues have been taking into consideration, both by individuals and companies. Therefore the demands for new environmental friendly technology have increased, also known as cleantech. To further establish and develop cleantech it requires capital. Venture capitalists have as well seen the potential.To increase the number of Venture capital investments in cleantech, it is important the investments generate good returns.

There are changes in Sweden's foreign policy, and Sweden is no longer a non-aligned and neutral nation. Sweden has expressed a willingness to actively participate in creating peace and stability in the world by giving and receiving military assistance in case of war, crisis or disaster. This is described as complete turnaround in Swedish policy compared to the neutrality and non-alignment during the Cold war.However new research shows that defence cooperation is not new in the Nordic region. Sweden cooperated secretly with Denmark and Norway, two NATO countries, about co-operative defence of Scandinavia during the Cold War.Is our historical picture wrong and what we perceive as new and revolutionized not particularly new? Is today's open Nordic defence cooperation a continuation of what was done in secret during the Cold War? The essay investigates and compares two different Swedish defence cooperation?s where one was previously secret and the other is open.

Non-contact anterior cruciate ligament (ACL) injuries is a serius and traumatic injury to the knee that is common in female soccer players and often force the player to quit or lower the level of activity because of lost stability in the knee or from fear to suffer  a new injury. Female soccerplayers have a higher risk than their male counterparts to get an ACL rupture and especially adolescent females have a high risk. The most common causes to a non-contact ACL rupture is side-cutting manuvers and landing after jumping. Every other player with an ACL rupture develops osteoarthritis within 10-15 years from the time of injuryResults: The higher risk for females to incur a ACL rupture is due to smaller intercondylar notch, they?re in the follicular or ovulatory phase of their menstrual cycle, increased knee laxity, dominance in the quadriceps muscles, flexion in hip and valgus movement in the knee.

Envirotainer builds containers that are specialized in transporting of temperaturesensitive products these containers are customized for airplanes. The containers arethen leased to other companies, most often to pharmaceutical companies.Envirotainer are based in Lagga, Knivsta. It is also here where the production of thecontainers is held. The container RAP T2 was designed in the early 80ies. The RAPT2 contains a fleet of about 1220 containers spread all over the world.

The transition from having been under another country?s control to becoming a democratic country can, many times, pose difficulties, which has proven itself to be quite common. Estonia and Moldova?s processes towards a democratic regime are two examples of countries with varied success in the final transition phase.When the USSR (Soviet union) fell and collapsed in 1991 Estonia was well on their way from having a communistic ruling to a democratic one due to the fact that their democratic work had already begun a few years prior to 1991. After the collapse Estonia continued with their democratic work and in 2004 the country became a EU member state.

The transition from having been under another country?s control to becoming a democratic country can, many times, pose difficulties, which has proven itself to be quite common. Estonia and Moldova?s processes towards a democratic regime are two examples of countries with varied success in the final transition phase.When the USSR (Soviet union) fell and collapsed in 1991 Estonia was well on their way from having a communistic ruling to a democratic one due to the fact that their democratic work had already begun a few years prior to 1991. After the collapse Estonia continued with their democratic work and in 2004 the country became a EU member state.

Bachelor thesis ? ControllerEconomics, Linneaus UniversityTitle:From data to information ? a case study at Södra Cell Mönsterås Authors:Sofie Gotting, Renée Lundberg and Emma Molin Tutor: Anders Jerreling Examiner: Fredrik Karlsson In Sweden, the process industries employs nearly 600 000 people and it accounts for about 60 percent of the country's net export. In many industries today, there is a growing emphasis on calculations. They are used to manage and control the activities in today?s organizations, one of these industries is the process industry.

My main purpose with this paper of John Steinbecks Of mice and men is to both analyze the long-lived structures and the unique individual destinies of the novel. I employ the method of the historical Annales-movement and use three divided levels in my analysis to try to capture these high structures and low moments of humanity in Structure, Konjuncture and the Individuality. The first level, Structure, is used to see how long-lived almost invisible geographic structures set the human act of condition. The second level, Konjuncture, is easier to grasp in understanding of time and embraces for example economic structures as the industrialism. The last level of Individuality is the fastest in time and easiest to understand but in the long run also the least important.

Lepidosaphes ulmi ? kommasköldlusen har dykt upp som skadegörare i svenska äppelodlingar de senaste åren. Svenska äppelodlare har efterfrågat mer information kring kommasköldlusen och dess naturliga fiender, och därför gjordes denna litteraturstudie. Kommasköldlusen är en pansarsköldlus med ett hårt skyddande skal. Även äggen läggs under skalet och de är därför svåra att bekämpa.

There are two species of voles that cause damage in Swedish fruit production: the water vole (Arvicola terrestris) and the field vole (Microtus agrestis). Both species make the most damage during the winter season. The water vole makes subterranean burrows and cause serious damage by gnawing on the tree roots. The field vole seldom makes burrows and gnaws the bark at the base of the tree trunk. In recent years there have been several reports about increasing vole damage.