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.

Hungary?s share of renewable energy in 2010 was 7.9 %, and their renewable energy goal for 2020 is 14.65 %. Geothermal energy is one option that could help to achieve the goal, since Hungary has favorable bedrock, the temperature gradient is above average and thepermeability is high. Today Hungary is importing just over half of its primary energy supply. Because of political conflicts between nations Hungary wants to expand its own production of energy.

This paper investigates the level of consciousness regarding to the diversity work in the municipalities of Malmö, Lund and Landskrona. The study focuses on persons in a middle management position connected to various spheres of activities in each municipality. A survey concerning each municipality's diversity plan, diversity work, recruiting process, education and knowledge was used to investigate the participants' consciousness. The survey poses similar questions regarding equality between the sexes to compare the results from each field. The paper presents an overview of the development of Sweden's labour market and society, and gives an account for the differences between immigrants and natives positions in the labour market.

I denna studie har insamling av referensdata över språkförståelse hos treåringar med typisk språkutveckling genomförts. Till detta har bedömningsmaterialet Sofialådan (Westerlund & Öfverholm-Engström, 1995) använts. Sofialådan bygger som flera andra språkförståelsematerial på den s.k. act-outmetoden där man låter barnet agera med föremål efter en given instruktion. Med hjälp av föremålen i Sofialådan bedöms barnets förmåga att identifiera grundfärger och storleksbegrepp, kategorisera, flytta föremålenligt olika prepositionsanvisningar samt att följa flerledade instruktioner.

The purpose of this study is to describe if and how a seasonal based company named SkiStar, learns through the exchange of experience and knowledge. We have analyzed gathered qualitative and empirical data to explore this subject. We conducted three semi-structured group interviews with employees from the SkiStarshop division. They described their routines and procedures in SkiStarshop. The collected data was processed and analyzed through our theoretical framework.

Background:Alzheimer's disease is a disease that primarily affects the elderly but also younger people. Alzheimer's disease is a type of dementia which means that you get changes in the cerebral cortex and cells gradually die. The disease causes memory loss and things that were obvious before will be difficult for the sufferer. Alzheimer's disease also affects next of kin to a large degree; they will have to take a great responsibility. The next of kin are entitled to support from healthcare.Aim:The aim was to highlight next of kin' experiences of healthcare to their family members with Alzheimer's disease.Method: The study was based on narratives, which in this case means analysis of autobiographies.

The purpose of this study is to understand how parents to children with autism handle difficulties in their daily lives. Previous research defines autism and shows how it can affect families but it doesn?t show how families handle autism. We have done eight qualitative interviews with parents to children with autism. The result shows similar forms of difficulties in families which children with autism, even though the degree of difficulties varies.

The aim with this independent degree project of master thesis is to find what the user opinions of the intranet in a county council is. The paper seeks how the question about how the culture in the organisation was affected by the use of the intranet. An important part is to explore the expectations and acceptance of the intranet and get a picture of which functions and services support day-to-day work with good quality. One goal is to find out how the intranet users feel that the communication, information and usability can be developed.The focus group interview is a qualitative method that has been applied for gathering data from the respondents, who participate in the investigation from the county council. The used method is unstructured focus groups containing the three dominating categories of staff in the county council.

The Open Access (OA) movement came to be as a reaction against the enclosure of information resources, facilitated by new distribution technologies. The purpose of the OA movement is to make research results freely available. The aim of this master´s thesis is to increase the understanding of how libraries outside of the academic sphere and within research institutes relates to OA. As a theoretical framework I created two different ideologies, the OA ideology and the nonsharing ideology. I also conducted six interviews with librarians.

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.

Within the last year many companies have proactively started to communicate their flaws and weaknesses, believing that this will lead to they being perceived as more personal and human. Dominos Pizza is one of many examples of a company using this practice as a strategic tool for communication. However, the problem concerning the above arises as we found that there was a very limited amount of research defining the effects of communicating flaws, where the company's both dispatcher and initiator. Our study aims to fill the gap between this growing trend and the limited research explaining the communication effects. The study was carried out as an experiment where a total of 420 respondents participated.

This essay is about democracy and how a democracy index can be used as a tool to illustratethe gap between reality and ideal. The purpose of this study can be expressed by two researchquestions: Does the Economist Intelligence Unit's (EIU) democracy index illustrate thedistance between reality and the ideal of democracy presented by Dahl? and Can the EIU'sdemocracy index be modified by a) internal adjustments and b) using the variables includedin World Economic Forum?s (WEF) equality index?By using a combination of theories (Dahl?s theory of democracy, Rawls theory of justice andchosen theories critical to liberal democracy) as an analytical framework the following twoquestions have been answered:1) Which of the variables included in the EIU's democracy index have the potential to capturethe level of political equality?2) Which of the variables included in the WEF?s equality index have the potential to capturethe degree of political equality?By using a quantitative method the study?s third and last question has been answered:3) How strong is the rank correlation between the EIU?s democracy index and the WEF?sequality index, that is; how strong is the rank correlation coefficient (rho)?The data presented by the WEF?s equality index indicate that women are systematicallydiscriminated against as a group. From a democratic perspective the EIU may need tomeasure inequalities at a group level in order to capture the lack of political equality betweenindividuals. By reformulating some of the EIU?s variables, by revising the EIU?s point systemand by using the variables included in the WEF's equality index to extend EIU?s democracyindex, the chances of capturing the gap between reality and the ideal of democracy presentedby Dahl would likely increase..

The aim of this bachelor thesis is to see how illustrators and illustrations are treated in Bibliotekstjänst?s binding booklets compared to how authors and texts are treated, i.e. the picture versus the printed word. My aim is to try and find out if librarians have the aids to acquire information about picture-book illustrators and illustrations in their selective work and reference work. In order to find out about this I need to examine the most common aid in this work, i.e.

?Development of methods for the planning and implementation of ditch clearing with modern methods?, is a long title for an exam work but that is what this report describes. In Sweden, we have a limited area available, and with the present development with increasing market oil prices, and enormous forces on the renewable energy sources, we need every hectare possible to protect the output of the forests. So with this in mind, many people are now considering how to increase the production of the forests that are already available. A part of production increases is to manage the existing forests, and not to allow this area to go to cultivation or become marshland. We manage our forests in a way that benefits the environment, and we consider that our working practice over the years has shown us to be correct and well functioning. A part of our way of producing forests is to ensure that we have functioning drainage systems in the forest holdings which we administer. The responsible at Holmen Skog requested a good method to make inventories of the drainage systems of Holmen forests. This Degree Project is about ways to identify and implement drainage systems with modern methods. It deals with authorities regulations, and how they operate in different counties.

During my time as a student at the School of Library and Information Science in Borås there was an ongoing discussion regarding whether or not the library and librarian were facing an identity crisis and what future consequences this may lead to. The discussion was and still is of interest to me since it most likely will have an impact on the identity I soon will make part of my self as a professional librarian. This master?s thesis is an attempt that to through discourse analysis seek clarity in what the future identity of the library and the librarian may consist of. I do so by examining articles from the two library journals Ikoner and Biblioteksbladet.