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.

This degree project investigates how elk, roe deer, red deer and fallow deer can affect an estate in Östergötland. The inventories performed within this project, were completed on an estate in Selesjö, northern Östergötland. This property is used to demonstrate wildlife management. The methods used in this study were originally developed for areas larger than individual properties. Three inventories were completed in the study. These included the recording of the number of droppings and the amount of eaten pasturage, as well as the level of damage on young trees.

The industrialized timber housing process is capable nowadays to build multi-storeyhouses since fairly new changes in the Swedish regulations where made after theadmission of the European Union in 1994.The industrialized process moves parts of the construction process into a highlyeffective factory where 3D-volumes of the building are prefabricated beforetransportation to the building site for assemble.The assembly process is relatively effective compared to the completion of thebuilding service system and this is therefore the main focus in this thesis. This thesisattends problems with completion of the building service system, and thereforedemarcates from other aspects, such as technical and economic aspects, of thebuilding service system.The degree of completion of the flats differs from completion of the connectivepassages, for example hallways, in a way that suggests a need for further investigation.This thesis includes analysis of the possibilities to increase the prefabricatedconnective passages, to the extent of containing building service systems.An increase of the prefabrication of the building service system has a greatdevelopment potential, even though some restraining factors need to be solvedbefore implementation.This thesis was made in collaboration with two of Sweden?s leading companies on themarket of multi-storey industrialized timber housing, Moelven ByggModul AB andLindbäcks Bygg AB..

The purpose of this study was to examine interpersonal problems and its relationship to the working alliance in psychotherapy. To examine this, data was used from Umeå and Lund University psychology practice client database, which clients responded to by using the self-assessment scales Inventory of Interpersonal Problems Circumplex Scales and the Working Alliance Inventory. The sample consisted of 201 participants that answered the questionnaires both before and after psychotherapy. A second sample consisted of 93 clients who specifically sought help for interpersonal problems. Results showed that the level of interpersonal problems before and after psychotherapy changes.

Flowcytometric technology has been widely used for measurement of the absolute numbers of T-lymphocytes subsets in Human Immunodeficiency virus (HIV), defining the disease state, monitoring antiviral treatment, and identifying any risk for opportunistic infections. A manual preparing of the samples is required. More recently an automated and enclosed blood cell counting, Celldyn Sapphire has been introduced. In this study the performance of the Flow cytometer EPICS XL as a reference method for analysis of CD3+, CD4+ and CD8 T-lymphocytes was evaluated with blood from 40 individual?s samples.

This bachelor thesis covers fire protection methods of structural steel and the aim is to develop an information tool designed for inexperienced structural engineers. The information tool covers basic fire protection methods and the general way to produce a fire resistance for structural steel. The layout of this information tool is a simple folder that contains information about the most important steps when producing fire protection for a steel structure.The thesis starts with a general overview of the fire protection needed in buildings to fulfill national legislative and regulatory requirements. To get an understanding of how steel components behave during the influence of fire, a brief overview is presented of the material properties of steel. This chapter also contains a review of previous research in the area.

How do probation inspectors describe their female clients and female offenders? Are there any discrepancies in treatment between male and female clients? In what way is the social interaction between female clients and inspectors constructed and described?  These are the issues we have explored in this study. Qualitative semi-structured interviews with a total of nine probation inspectors; six women and three men, were used in order to examine the probation inspectors? constructions of clients and the construction of interaction between them. By applying Foucault?s theory of power relations, Hirdman?s gender theory and Olsson?s theory of preconceptions when analyzing the results five themes were identified; descriptions of the work of the female client, descriptions of the interaction with the female client, descriptions of the female offender, descriptions of backgrounds why women commit crimes and descriptions of society's view on the female offender.

The purpose of this degree project was to examine which remedies are available to individuals when the State has violated their right to a fair trial as stated in article 6 in the European Convention on Human Rights. Furthermore, the aim was to, in cases where the remedy is determined to money, to clarify the indemnity rates that apply in determining the non-pecuniary damages. The starting point was a review of the European Court practice, domestic Swedish practice and relevant literature.The outcome of the review is that the remedies available to the individual?s disposal can be divided into two categories: primary and secondary remedies. Primary remedies mean compensation not consisting of money, and must be exhausted first.

The work examines geographical variations of bicycle use in Trondheim municipality with the aim to create an understanding of what influences the use of bicycles and explain the geographical travel pattern for cycling. The work focuses on the how physical structures generates different transports effects. Where bicycle travels in Trondheim municipality are undertaken is described by using network analysis in ArcGIS, based on aggregated data from the travel habit survey (RVU) in 2009/2010. Trondheim municipality is divided into smaller geographical units (zoner) whose characteristics are described by 19 variables, categorized into 6 groups; Distance, Land use, Topography, Bicycle Facilities, Road characteristics and Demographic factors.By linear regression analysis in SPSS and ArcGIS Spatial Analyst, an explanatory model is elaborated. The variablesdistance to the regional center, workplace density, percentage separate bike paths and hilly terrain explains 78 percent of where cycle journeys are undertaken.

Title: Intrinsic- and extrinsic motivation with SDT as a model of explanation ? A study of Sandvik Tooling Level: Final assignment for Master Degree in Business Administration Authors: Samuel Norman & Erik Sandh Supervisor: Jonas Kågström Date: 2011 ? June Aim: From the basis of Self-Determination Theory find those motives that are the sources of the greatest motivation at Sandvik Tooling and determine if the employees are mostly driven by intrinsic- or extrinsic motivation.                      Method:  The study has a quantitative approach where the empirical part consists of 24 questions from the SDT-theory?s Aspirations index that is divided into six groups evenly distributed on intrinsic- and extrinsic motivations. The questionnaire has been developed in Google forms and distributed digitally to the organisation by e-mail through a contact person at Sandvik Tooling. The respondents? answers are accounted for question by question in the empirical chapter and have been processed with a factor analysis and compared with the SDT-theory.Result & Conclusions: The results we received are in line with SDT-theory and whether people are motivated differently by intrinsic-Personal growth and Community contributions higher than all of the extrinsic motivational factors.