Abstract Titel: Budget development ? a study of multinational industrial companies Date: 2011-05-27 Authors: Daniel Claesson & Tobias Kronvall Supervisor: Fredrik Karlsson Examiner: Lars-Göran Aidemark Purpose: The main purpose of this study is to follow up and to do a comparison                of a study of Arwidi & Samuelson (1991) where we describe and explain budget change, from the traditional budget to today´s modern business management, in some of the leading listed Swedish industrial companies. We will also examine which objectives of the budget are highlighted in the companies. Further, we examine the relationship between                         organization, strategies and budgeting and how it affects the company            management. Method: In this study we used a qualitative approach. We used a multiple case                  study to examine corporate approach to budgeting.

Control and comparison of various cleaning methods on restaurants in Södra RoslagenThe purpose of this report is to find out and analyze the efficiency of cleaning methods in restaurant kitchens. The investigation was carried out through unannounced inspections at 89 restaurants in Södra Roslagen (municipality of Danderyd, Täby and Vaxholm). ATP-measuring was done on a plate, a knife, a bench surface and a cutting board. The ATP-method measured the amount of food residue on equipment and working surfaces after cleaning, with a luminometer and swabs. Restaurant staffs were asked to describe in detail how and when the last cleaning was carried out on the surface.

Syftet med undersökningen var att klargöra om en rökgaskondensor är en bra investering för Nybro Energi AB. Saxlund Bioenergy AB kontaktades för sammanställning av offert. Med hjälp av parametrar från Nybro Energi AB och offerten från Saxlund Bioenergy AB, gjordes beräkningar för att avgöra om en investering är lönsam. Resultatet av undersökningen visade att en investering av sådant slag som behandlats i detta arbete var intjänad efter mindre än sju år i drift och effekten som är möjlig att utvinna uppgår till 2,8 MW, förutsatt att panneffekten utgjordes av minst 15 MW.  Slutsatserna var att investeringen inte var betald efter sju år med underlag av att kostnader som utgjordes av eventuell ombyggnation inte var behandlade i undersökningen, detta innebar dock inte att en investering ärr olönsam då dessa kostnader uppskattades som små i förhållande till den totala besparingen efter att den ekonomiska livslängden på 15 år har löpt ut..

This thesis aims to investigate what requirements companies have in order to achieve a successful legislative compliance control. The implementation of an environmental management system can help the company to structure their business and succeed with their environmental legislative compliance.Both small and medium sized businesses perceive that it is difficult and time consuming because the legislation can be difficult to interpret if you do not have the required knowledge. There are many companies that hire help in the form of consultants who audit their compliance, but this leads to a risk that the company will be exposed when the knowledge does not remain in the company if the consultant would cancel the cooperation. There are not so many tools today for businesses to obtain good legal compliance. The methods used are usually checklists included in the control program, and it costs a lot of resources to do everything needed.This study strives to deliver the expressed needs of the businesses.

The bean bruchid, Acanthoscelides obtectus is a major threat to bean production. In Ethiopia, where this study was performed, the damage by bruchids on stored beans has been reported to reach up to 38%. To use the isolates Beauveria bassiana and Metarhizium anisopliae in the management of A. obtectus can be an environmentally safe alternative for controlling the pest. In the present work the aim was to examine if the four chosen fungal isolates, B.

When communications traffic increasingly turned into data, IP telephony became a disruptive technology for the telecommunication business. IP telephony was a hot topic when voice over IP services started to become available to consumers in the 1990s. The new technology changed the rules of the game and many new actors entered the market.The purpose of this study is to describe, study, and analyze how the business models of the Swedish telecom sector developed in the middle of the 2000s. The study is delimited to the Swedish consumer market for telephony.The study is built mainly upon deep interviews with 24 prominent persons in the telecom sector in 2006. To aid understanding, two telecom companies that have been chosen to represent different kinds of actors are described and analyzed more closely.

The purpose of this report is to find a model of statistics for construction and demolition waste, which makes it useful for the local manager at the building site. The intention with the model is that it will be used as a support of the local manager, to direct his project towards reduced strain of the environment. The model will also be used to make it easier to control that the claims from authority and aims for the environment are achieved. To familiarise with the subject waste handling within the building and construction sectorI have done a literature search. I have also been studying rules and regulations regarding the waste handling.

India is the country with the highest prevalence of rabies in the world, with about 20?000 human deaths occurring every year. The country also has a heavy burden of free roaming dogs, mainly because of the high amount of edible waste in the streets, which are the main hosts for the disease. Therefore to truly extinguish rabies, the main focus should be on the dogs, both stray dogs and owned. One method is to vaccinate all dogs against rabies.

In this project I have created a design for the delivery rooms of Swedish hospitals with the psychological aspects ofbirthgiving in focus. This is something that I think the delivery rooms lack and so far it has been the midwifes job to,without any tools, give the women in labor the mental support and encouragement they need.My goal was to give the midwifes a tool to work with when it comes to encouragement, something helping themhelping the woman to feel safe and relaxed, strengthened, informed and in control of the situation.I choose to focus on the difficulties measuring the physical work the woman in labour had done and what was leftof the labour. I wanted to visualize the process of the birth, allowing the woman to see and being able to focus onwhere during the labour she is, how far she has left and also being strengthened by the amount of work already managed.Further I wanted to make the woman feel invited to take control over the birth and the room in which she isin labour. I wanted her to be able ? if she wanted ? to make her own settings of the mood in the room, deciding forherself if she wanted a more relaxed environment or perhaps a more energetic.

Holmen Paper is one of Sweden?s leading manufacturer of paper, with two Swedish production facilities located in Norrköping and Hallstavik. The European continent constitutes the company?s largest customer base which makes the company?s distribution system an integral part of the business. Historically, much of the produced paper has been transported by vessels, as vessels allow large volumes of goods and deliveries to markets which are difficult to reach with other modes of transportation.

The swedish law of contract is fundamental within several civil law areas, among others labour law. The labour law contains more explicit legislation specificly adapted to the relation between employers and employees. Sometimes the labour law needs to rely on more general regulations, such as the law of contract. When the situation contains a specific contract relation dilemma it is logical to use the law of contract, when for example the law of employee protection does not reach an acceptabel solution.Transfer of undertaking is a situation were the employee protection is disregarded. The Euro directive 2001/23/EG prescribes, by its implemented rules in the law of employee protection, that rights and duties, such as employement agreements, passes on to the earner of the business.

Introduction: Each year 1200-1300 patients are diagnosed with head neck cancer. Treatment that involves radiotherapy can cause severe side effects for example trismus that affects quality of life.Purpose: To study health-related quality of life in patients who have undergone radiation treatment for head and neck cancer and participated in a intervention group who received training intended to prevent trismus or in a control group who received standard treatment.Method: This is a prospective study in which data is collected from 66 patients participating in a randomized study aiming to evaluate a training program to prevent trismus. Thirty three participated in the intervention group and thirty three in the control group. Both patient groups assessed health related quality of life (HRQOL) with EORTC QLQ C30 and QLQ-H&N35, at start and end of the radiation treatment, and at 3 and 6-months after completing radiation treatment.Results: There is no difference between the intervention and control groups regarding symptoms, functional status and global health, except for intake of nutritional supplements.  For both groups almost all scales measuring HRQOL deteriorated under the radiation treatment. However, 3 and 6 months after end of radiotherapy HRQOL had improved and had returned to the baseline values.

Objectives. The aim of the present study was to examine the relationship between the personality variables Multidimensional Health Locus of Control (MHLC), Negativ affect and Social inhibition (the D-personality), and health behavior and attitudes toward keep-fit measures.Methods. The participants in this study were 170 embloyees at a regional social insurance office in a midsize town in the south of Sweden. Scales concerning health behavior and attitudes toward keep-fit measures were constructed and the participants completed these scales as well as those of MHLC and D-personality.Results. Participants with strong beliefs that other people, such as doctors or family-members, are responsible for their health, showed a more positive attitude as to keep-fit measures than those with a belief that health is controlled by themselves.

The purpose of this study was to investigate produced laser data from the new national height model's airborne laser scanning in Sweden, what quality it has and whether it can be used for forest management planning. From airborne laser scanning one can obtain information on forest variables such as tree species, height, diameter and basal area. Norra skogsägarna is the principal employer of this project and they wanted know to the quality of the laser data which needs to cope with their standards. If the laser data the quality required it can replace some of the operations performed by field planners. To examine the quality of the produced laser data a control tax assessment has been performed in 30 forest departments. This was done in an objective manner.

Aim and questionsThe aim of our study was to increase knowledge about successful school managers' views on teachers' mental health and their own work regarding this subject.In what ways do the school manager work preventive with measures on teachers' mental health? How does leadership affects teachers' mental health? What factors create mental health among teachers? MethodIn order to answer the questions, we have chosen to use semi-structured interviews. To get in touch with schools that have been successful with their work with the teacher's mental health, we have made a targeted step wise sample where we contacted the primary managers of six randomly selected municipalities in Stockholms län. In total six school managers have been interviewed. The empiric data were thematized and analyzed based on the demand-control-support model. ResultsAll the interviewed school managers agreed to that the concept of mental health is about feeling good, about balance in life and to feel safe.