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.

The theory that concepts that are interpreted subjectively in building care creates problems in how the concepts are defined in practice within the current governing documents and guidelines for building care. This essay has studied concepts in the building maintenance literature to investigate whether there is consensus in compliance practice within the building process. In the study, 9 concepts have been investigated through conversational interviews and questionnaires answered by practitioners with extensive experience in building care processes. In the survey, an attempt is made, to measure how big or small the consensus is between practitioners who often need to collaborate within the building maintenance process. The investigation shows that existence of the concepts in building maintenance is very common in the theoretical literature examined but is almost completely absent in the craft area. Since laws, regulations, principles, and guidelines have defined concepts to support the decisions in the building maintenance process, it can be concluded that there is a lack of practice for compliance.

Background In Nyanza in western Kenya are 30,5% of children estimated as malnourished. It is a family situation that nurses often come in contact with. Therefore it is of interest to know how nurses work with parents of malnourished children when they have a significant role in developing the family's knowledge and child health. Aim. The aim is to investigate how nurses experience that they are working with parents of malnourished children.

This project investigates the cooperation between architect and engineer. The context of the investigation is the design of buildings for a sustainable society. The goal of the project is to further the development of the sustainable built society by increasing the knowledge of the interdisciplinary cooperation between these two fields. The focus is a close cooperation already from the start of a project. By involving both fields in the early design stages it is thought that the knowledge and skills of each field is better utilized.

Masters thesis in Business Economics IV, VT 2012Linneuniversity in Kalmar Authors: Johanna Susaeg and David JohanssonTutor: Petter BoyeExaminer: Karin JonnergårdTitle: Fair value - How real is it? Background and research discussion: The concept of fair value is today connected with great uncertainty, which may be a result of the various guidelines developed during recent years. Hence, auditors have an important role in situations where they have to make projections concerning fair value and also do inspections of the management´s own assumptions.     The critique that has been shown regarding fair value is that it can be difficult to estimate, especially when there is no active market to proceed from. This problem has been confirmed through that the management often uses the estimations subjectivity to deliberately show higher or lower values in the accounts. Purpose: The purpose of this essay is to study and describe auditors, appraisers and real estate companys interest and procedure in valuation of real estates.  We also going to describe theirs view on fair value of real estates plus analyze and explain the actor?s roles in the valueprocess and how their particular interests can affect the final valuation in different situations. Methodology: The study is characterized by a qualitative method containing a pilot interview and several personal interviews with auditors, estimators, and real estate companies.

People with dementia often have difficulties expressing their needs. Untreated pain within this group can be manifested as depression, agitation or loss in appetite. It can be a challenging task for a nurse to estimate, treat and evaluate pain for people with dementia. With good knowledge and an empathic approach, nurses can often recognize and relieve pain amongst these people. Despite this, litterature often suggest that unrecognized and untreated pain is common within this group..

This thesis is about the interaction between composition, notation and interpretation and what occurs between the fields with an extended notation.The purpose of my thesis is to examine the possibilities tothoroughly describe and map the sounding samples through composition prototypes.The thesis has a qualitative approach, and the empirical material consists of different documents about notation and from interviews with musicians and students about the instruments used in the thesis.It also consists of 17 compositions recorded at Örebro University School of Music as an appendix.The analysis shows that the context in which the symbols are found, play an important role in performing them. It also shows that the performers are rooted in a traditional way of performing..

In this essay I have described ecocriticism as a theory with several different subfields that are inspired by a cross-disciplinary approach, such as green culture studies, ecofeminism, and postcolonial ecocriticism. After a short summary of the background of ecocritical studies I analyze the various subfields, take a closer look at their contents and present various examples of ecocritical thinking. A presentation of the commonly used concepts within the discipline and some reflections on these is followed by my final discussion, where I state that even though ecocriticism is a relatively new theory and the concept doesn?t have a clear definition as yet, it is in my view a useful tool for analysis and can with time make valuable contributions to literary studies, not least by introducing a number of new perspectives..

Who is responsible for youth policy implementation?This thesis attempts to deepen our understanding of Swedish and Nordic youth policy. Youth policy is cross-sectoral and includes all the decisions and measures affecting the conditions of young people. National youth policy therefore concerns young people's life situations in a number of different areas, such as work, housing, education, health, leisure and influence. The purpose of the study is to increase the knowledge of youth policy work the last century by understanding the impact of youth research concerning adults' role in youth policy implementation. A mixed method approach has been applied to the study: interviews, documents and youth theory have been analysed.

The occupational group who works in the care of older people in Sweden is an exposed group since the work is often defined as a strenuous profession, both physical and psychically, and this puts comparatively many workers on sick leave. To promote good health, as well as prevent bad health is the main purpose of the work environment development. The attitude of the care manager towards work environment development may have a significant impact on the co-workers health. The purpose of the study was to investigate the attitude of care managers towards work environment development and the co-workers work environment and in the same time get knowledge in what issues they have a salutary approach respectively a pathological approach. Empirics were gathered from semi-structured interviews with six care managers from the care of older people administration in municipality of Kalmar.

This thesis in social anthropology is based on a field study on the Internet exploring Tibetan identity. With a post-modern approach the thesis explores the possibility fora non-tibetan to create a Tibetan Internet identity and become a part of the Tibetan community that exist on the Internet..

The world around us is shrinking and globalization and capitalism are processes affecting the world. Global trends, like outsourcing and relocation of firms to low-cost countries, have become more common. This creates a huge vulnerability in the municipalities that today are concentrated around a single large company. One of these is Olofström which today is one of the most vulnerable municipalities in Sweden and whose survival today lies in the hand of the company ?Volvo Cars Corporation?.

In today's society, the internet is an important part of everyday life. Over recent years the number of electronic services has increased markedly. Communities such as Facebook, consume more of people's time than 5-10 years ago. How can public authorities benefit from these communities or are the municipalities not ready for this? The municipalities determine how their resources should be allocated based on the municipality's needs.

Background: Media has for a long time been reporting about the audit industry, often focusing on so-called auditing scandals. Economic journalism has grown stronger, the corporations are given more and more power in society and the public interest is increasing. We intend to examine how mass media affects the expectations gap and how the auditing firms operate strengthening the society?s confidence in the industry after mass medial exploitation. We also want to investigate whether the relatively new phenomenon social media is affecting the auditing firms and industry?s external communication, as well as what consequences negative publicity may have for the individual auditor.Aim: The aim of the study is to create an understanding of the audit industry?s relation to the media as well as to describe and analyze how mass media?s coverage is affecting the audit industry, auditing firms as well as the individual auditor.

The study describes six upper secondary school students? thoughts of and stories about mentors and mentorship in secondary school. The mentorship has been studied with a hermeneutic approach from a narrative pupil relational perspective, which is influenced by the phenomenological humanity perspective. The aim of this study is to describe a few pupils? life worlds and to try to interpret how they describe and explain their own behavior related to mentorship and their mentors.