The function of budgetary controls is to control the resource allocation within companies. It can also be an instrument for measure and control subordinates and/or business units? performance (Van der Stede 2001). This paper concerns the latter; when the budgetary control function is used to measure and control subordinates performance based on budget. Previous research in this area has not yet accomplished to explain the effects of tight budgetary control which Hartman (2000) considers as the main issue to be concerned about in management accounting research.Previous research has presented contradictory findings regarding tight budgetary control explained by positive effects as well as negative effects during the last decades.

Syftet för detta examensarbete på kandidatnivå är att undersöka hur Lantmännen AXAutnyttjar sina resurser för att på så sätt försöka förstå hur de strategiskt har bemöttkonsumenternas ökade krav på hälsosamma livsmedel i sin produktutveckling..

The aim of this study was to gain a comprehension of managers experience of their identity and their construction of identity in the work sphere. 14 semi-structured interviews were performed with managers in the public sector. The interviews were analyzed from a hermeneutic approach. The results showed that the managers´ experience of their identity and their construction of identity were full of nuances and was characterized by a being and a becoming. The managers had several social identities at their disposal, which were brought to the fore due to the situation.

Abstract Title: We are equal. A study of cultural differences and professionalism in international projects.Level: Thesis for Master Degree in Business Administration.Author: Zahra AhmadiSupervisor: Lars EkstrandDate: 2012-05The purpose of my study is to analyze and examine it well-educated people can reduce the cultural differences in interaction with other actors around the world. Part of aims study surveys and analyzes to understand how educated people can communicate and facilitate communication in order to achieve the goals and motivation in international collaboration. Problems can arise from cultural differences in connection with that persons face in society and in international collaboration. In this study, I assume theoretical framework that exists in cultural and communication theme and professionalism to find common objectives within educated groups.Method: The purpose of this study, I have chosen to use a qualitative approach.

Syftet: Syftet med denna uppsats är att studera och kartlägga i vilken utsträckning användandet av formella styrmedel, i ambitionen att minska sjukfrånvaron, skiljer sig mellan stora och små företag.Metod: Vi har i denna studie tillämpat en kvantitativ forskningsmetod för att besvara uppsatsens forskningsfråga och syfte. Detta sker med hjälp av en explorativ studie, baserad på 60 slumpmässigt utvalda konsultföretag inom ekonomisk och juridisk verksamhet. Vi har utifrån befintliga teorier skapat hypoteser som testats på verkligheten och vi följer därför en deduktiv ansats. Det empiriska materialet har samlats in via telefonintervjuer och svaren har sedan sammanställts i olika tester i SPSS.Slutsats: Vi kan utifrån vår studie konstatera att användandet av formella styrmedel skiljer sig mellan stora och små företag i tre av fyra avseenden, nämligen användandet av nyckeltal, kalkyler som beslutsunderlag och användandet av förebyggande åtgärder. Detta trots att sjukfrånvaron inte skiljer sig åt mellan stora och små företag..

Denna uppsats handlar om hur Shared service (SS) inom den offentliga sektorn kan ses som en del av New Public Management (NPM). SS har beskrivits som ett verktyg för att uppnå de egenskaper som karaktäriserats som NPM, och denna uppsats syftar till att se ifall användandet av Shared Service inom den offentliga sektorn kan ses som en del av New Public Management. Genom en fallstudie på Kammarkollegiets Enhet för Administrativ Service har detta genomförts. Sekundärdata i form av rapporter har studerats samt intervjuer med direktören för Enheten för Administrativ Service Håkan Viberg har genomförts. Analysen visar på att detta fall i hög grad uppfyller kriterierna för NPM och motiven för SS, även om vissa skillnader har kunnat identifieras.

Denna rapport ingår som en del av magisterkursen Management. Vi har under kursen arbetat med ett projekt för Malmö-Sturup flygplats räkning. I och med avregleringen av flygmarknaden och tillkomsten av Öresundsbron har möjligheterna för Malmö-Sturup att attrahera nya kundsegment ökat. Projektet har i korthet gått ut på att skapa en förståelse för hur flygplatsen skall arbeta mot den danska marknaden. Vi har också som en del av kursen deltagit i internat med både praktiska övningar och föreläsningar.

The purpose of this study is to create an understanding of how parents and preschool teachers experience induction at preschool. The induction creates collaboration between preschool teachers and parents where the interaction and socio-cultural factors have been key theories for the work task.The method used has been of qualitative nature where interviews were made with parents and preschool teachers. In these interviews, they shared their insights of how they experienced the interaction and communication during induction. I asked the parents what they felt was good communication and interaction during the induction. The same question was given to preschool teachers to respond to and also if there was something that worked less good during induction.The results show that parents and preschool teachers feel that induction works well satisfactory and that it is important that the interaction work well between both parts.

Uppsaten är en kvalitativ fallstudie av fyra företag i bilbranschen. Syftet är att undersöka belöningssystemens utformning och hur det påverkar de anställdas motivation..

The changed role of IT continuously influences organisational development, the individual and his role in the organization, different kinds of structures, management processes and strategies. One of the big concerns for IT firms is the need for IT consultants with enough experience to effectively and rapidly understand the business procedures of the firm in or-der to become a resource. In the classic IT-consultant role in the early days of IT, quite dif-ferent features were expected from them in their work procedures. The structure of how and which tasks they were expected to handle has undergone an indisputable transforma-tion. Today?s IT consultants are expected to know how to think in business strategic man-ners as well as the IT strategic manners.

Detaljhandeln är snabbföränderlig och det är viktigt att ha både marknadssituationen och sina konkurrenter under uppsikt för att vara konkurrenskraftig. Vi redogör för de befintliga metoder som vi tycker är mest lämpade för att genomföra konkurrensanalyser i detlajhandelsföretag. Vi använder oss även av H&M och Zara för att komplettera teori med empiri..

This essay is a study of how teachers in social studies relate to three central curriculum concepts; cultural diversity, swedish culture and common cultural heritage.Through unstructured interviews, I have taken part of two practicing school teachers interpretations and understandings of the concepts and their practical approach for teaching about identity. An area mentioned in the core content of the courses Social studies 1a1 and Social Studies 1b.The conclusion of my study is that teachers interpret the key concepts in a transparent manner. It is believed that the main task is to problematize the concepts rather than define them. In contrast to this, the practical teaching is largely based on normative values. An open discussion and a normative practice can be said to balance right on the border between the schools values ??and the demands of the curriculum on transposition of the current culture..

In musikklasser (a special musical training which focus on choral singing is offered in the Swedish compulsory school from the age of ten until the age of sixteen) teachers are working in a tradition where conventions relating to singing with children have developed in accordance with the Swedish choral tradition. In these classes, students are trained in large groups, usually around 30 students in one class. Furthermore, one teacher and 60 students is also frequent in schools with two or more parallell grades. In a large choir group, students develop their skill in choral singing, which includes the development of general musical knowledge as well as the development of the individual singing voice of each student in order for the choir to be able to interpret and perform music with a communal musical expression. Thus, the complexity in this teaching and learning setting places high demands on the choir teachers? ability to use appropriate teaching and learning strategies in order to develop the specific musical skill required in a choir.In this study, two choral teachers´ interaction with their choir class were investigated.

Research on Stone Age hunters and gatherers in Norrland has been lively since the 1960s. Central to this research are questions about the organization of society, sedentariness, continuity and resource management. One central part of life in the taiga is the need for fire and fuel. This aspect has been little discussed in conjunction with the mentioned research questions. My goal is to show that the matter of fire and fuel is an important one that needs to be taken in to consideration when discussing Stone Age Norrland and hunter/gatherers.

The aim of this thesis is to study the market for fantastic fiction in Sweden, focusing on the minor publishers and their relationship with the three major publishing groups. The fantastic fiction in Swedish today are generally dominated by bestselling anglo-american authors, especially at the major publishers. The selection of fantastic fiction that is not originally in English and that diverges from the classic, epic high fantasy is often provided by minor publishers. By researching the range of fantastic fiction in Sweden today, and combining that research with qualitative interviews with informants from five minor publishers and Sweden's largest book shop for fantastic fiction, I wish to examine if the minor publishers provide an important alternative for Swedish readers of fantastic fiction. I also intend to investigate whether those publishers actively try to broaden the Swedish market and if they see themselves as a complement and an alternative rather than competing with the major publishers.This is a study in sociology of literature, focusing on a literary genre that is generally regarded as popular or trivial literature.