A budget consists of figures showing how much a particular activity has access to during a given year. With a balanced scorecard, these figures and guidelines can be converted in to more easily understandable non-financial instructions for the employees. One of the most significant differences between the budget and the scorecard is that the budget focuses on short-term results while the scorecard focuses on long-term visions and goals. With a long-term thinking the leaders can  set more long-term goals and also make more well-planned investments which increases the possibility for the organization to evolve and become better in the long term. By combining the two instruments a good balance between short and long term perspectives can be achieved, which creates a more effective steeringIn the 1990s, many of the municipalities introduced needs budget, one of them was Gothenburgs municipality.

Lagen (1988:870) om vård av missbrukare i vissa fall (LVM) är en tvångsvårdslag och är den enda lagen som avviker från frivillighetsprincipen i socialtjänstlagen, vilket ger socialsekreterarna möjligheten att gå emot individens fria vilja. Studien syftar till att belysa de faktorer som kan bidra till vilka svårigheter socialsekreterare kan ställas inför i relation till LVM-lagstiftningen, individens rättssäkerhet och självbestämmanderätt. Syftet är också att problematisera socialsekreterarnas tillvägagångssätt gällande tillämpningen av LVM-lagstiftningen och om mål och syfte uppfylls. De teoretiska utgångspunkter som används för att kunna analysera det empiriska materialet är teorier om socialsekreterarnas handlingsutrymme och etiska dilemman som kan uppstå i relation till klienten samt teorier om makt och motivation. För att samla in det empiriska materialet användes semistrukturerade intervjuer med olika socialsekreterare, därmed fångades socialsekreterarnas egna erfarenheter upp kring arbetet med LVM i praktiken.

More efficient energy consumption is essential to secure a sustainable future, not least within the building and real estate sector which answers for approximately 40 % of the EU countries total energy consumption. One part of EU: s work to reduce the energy consumption is the directive on energy performance of buildings which among other things have lead to stricter demands on energy performance in new and renovated buildings.One of the difficulties with making buildings more energy effective is that it often demands big investments and although it results in lower operating costs the extent of these savings and therefore also the repayment time can be difficult to decide beforehand. To make it interesting for property owners and also tenants to invest in energy efficient buildings powerful incentives are needed. Favorable loans to energy efficiency projects are one example of governmental instruments that have been tested in other European countries with good results.Reduced operating costs appear to be the main incentive for property owners to make their buildings more energy efficient. The best result of an energy efficiency project is usually achieved by cooperation between property owners and tenants but in order to make that interesting it is important that both parts can profit from the savings.

Today there are over 100 000 stray cats in Sweden and of these 10 000 are found in Gothenburg. There are several instances that try to reduce the number of stray cats. The problem for stray cats is primarily the suffering they may face in hunger, cold, predators, diseases, parasites, accidents, etc. The cats receive no veterinary care and may die from a simple infection that easily can be cured with antibiotics. Stray cats also can spread diseases to domestic cats, be a sanitary problem and compete with other small predators on prey. Authorities working with stray cats are the Country Administrative Board and the police authority.

Event marketing's ability to create strong communication effects is a well-known fact and a contributing factor to its popularity in the world of marketing today. But while we know that it is the interaction between consumers and the brand within the scope of live marketing that gives rise to loyalty and purchase intention, we have no knowledge in how the company's efforts affect the outcome. As the investments in event marketing are growing at a comparatively high pace, it is urgent to obtain a deeper understanding and a sense of direction of the elements infuencing its success.In this study we investigate in what way and to what extent the amount of effort that a company puts into the making of an event is used as a signal of manufactor credibility, ability (i.e., expertise) and consumer care. And in what way and to what extent the perceived effort influence purchase intent, attitude and word-of-mouth. We also analyze marketing events in terms of the theory of equitable exchange and "desperation", a subject matter thus far only touched upon.As we identify two different types of events on the market today, we include both in our study: the in-store promotion related event and the party event, which is held in an external venue.

De flesta företag strävar i huvudsak efter att maximera värdet av sitt företag och ett sätt att öka värdet av företaget kan vara att genomföra investeringar. En viktig faktor för att lyckas med sina investeringar är att skapa en strategi och att följa denna är avgörande för att nå dit man vill. Strategier kan utformas på olika sätt, men gemensamt för alla strategier är att de måste hantera osäkerhet. Syftet med denna uppsats är att undersöka vad små- och medelstora företag upplever som osäkerhet vid investeringar samt hur företagen hanterar dessa. Valet av små- och medelstora företag grundar sig på att den största delen av tidigare forskning inom detta ämne är gjord på stora företag.

This thesis of 15 hp has been implemented at Halmstad University, in collaboration with Saab Dynamics in Linköping. Saab Dynamics is a company operating in the defence industry where competition is tough. This necessitates new ways to increase efficiency in the company, which is the basis for this thesis. Saab Dynamics wants to introduce simulation driven design. Since Saab Dynamics engineers have little experience of simulation, required a user methodology with clear guidelines.

Bakgrund: Sjuksköterskorna har en central roll i samarbetet kring vårdandet i livets slutskede. Det etiska har stor betydelse i detta sammanhang. Maktlöshet, osäkerhet och otydlighet skapade etiska konflikter i vården generellt i samband med kommunikation, relationer och samarbete. Här beskrivs vad vård i livets slutskede innefattar, sjuksköterskans roll, etik i vårdandet och vad etiska svårigheter är.Syfte: Denna översikts syfte var att beskriva sjuksköterskors upplevelser av etiskt svåra situationer inom vård i livets slutskede.Metod: Studien är en allmän litteraturöversikt som syftar till att skapa en översikt över det nuvarande kunskapsläget inom ämnet. Översikten bygger på elva artiklar, som har granskats och analyserats kritiskt.

The intrest and development of bioenergy and energy from renewable sources in Sweden has increased rapidly over the last few years. There are a whole lot of alternatives for those who would like to venture and invest in renewable energy production. Production of renewable energy opens up many opportunities for forestry and farming to venture a new branch of production, on basis of the primary production. Several of the new energy sources grows on farmland or in the forest. The opportunities exist in the primary products, as well as in refining and reselling, in the value chain of energy. The starting-point is the Farmer as an energyproducer. This master thesis studies the nature of farmer-own firms, who has invested in production of renewable energy.

A study to optimize insulation thickness for stock-, industrial- and office-buildings for external walls and roof in an economical perspective has been conducted on behalf of DynaMate. DynaMate?s role is to maintain all Scania?s buildings. Analysis has also included other parts of the building envelope, such as windows, exterior doors and industrial doors. In this thesis, three different types of exterior wall constructions has been investigated, these are a sandwich design consisting of sheet metal and a another one consisting of concrete, as well as a wall of concrete with a coating of plasters.

This study highlights the importance of computer technology and its impact on elder care staff's skills development in the public sector. The government presents the digital agenda within which information and communication technology today is considered to have a potential for sustainability, growth and development. According to the EU Commission, there are several important elements that should be improved to digitize the workplace. Among these are digital literacy, collaboration between agencies and increased investments in research, education and innovation. New technology can be understood in different ways by individuals, some see the computer as something positive and exciting, while others may find it hard to see the opportunities for learning and development.

In the recent years auditing scandals all around the world, deficient internal control has attracted a lot of attention. This has contributed to further requirements on insight and internal control. Those scandals have seriously damaged the auditor?s profession and contributed to a reduced trust among the public. Therefore an extensive work to recover and stringed the trust was started all around the world.

Stockholm is one of the fastest growing cities in the world. Its population is growing every day and the housing needs are becoming higher. Despite the growth and the need for more houses only a few new housing units are being built every year. Critics argue that if the building rate stays as it is today the development of the city will be very limited since there is no capacity for the city to embrace new incomers.The decision makers in the municipality of Stockholm are planning for large investments in housing units for the coming years up until 2030. There are plans of building approximately 140 000 new apartments to mend the ascending need for new houses.Farsta County is part of Stockholm and lies a few kilometers to the south of the city center.

The white-backed woodpecker is a forest bird being critically endangered in Sweden. The species is dependent on older forests rich in deciduous trees and dead wood. The main problem for the survival of this species is present shortage of habitat. Conservation work on this umbrella species is at present focused on finding remaining or emerging habitat networks. Large areas are scrutinized in search for suitable habitats to be protected or managed for the species sake.

The purpose of this paper is to analyze the reasons a religious minority leader has to convert to a larger religious group and how the leader chooses to communicate this event in certain daily press. In March 2014 the leader and founder of the Christian and charismatic movement ?Livets Ord? (Words of Life), Ulf Ekman, announced his decision converting to the Roman Catholic Church after a 10 year long process of thinking. The communications of Ekman?s linguistic language in the articles are discussed through two discourse analyzing perspective, Laclau & Mouffe?s and Fairclough?s.