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.

The executives of a firm possess considerable influence over a company's financial reports. The numbers can be adjusted in a favorable direction by engaging in Earnings Management, which harms the reliability of the financial reporting. Previous research suggests that Earnings Management can differ between genders. In recent years the debate about a woman's role in the business world has received generous attention in media. Moreover, the presence of women in leading positions has become a relevant issue for firms.

The purpose with this paper is to examine if tertiary education and democracy have an impact on economic growth. In order to decide how democratic the examined countries are the democracy index constructed by The Economist is used. Besides the two central theories the purpose is also to explain why these variables could affect growth and to examine direct and indirect effects. Indirect effects mean that one variable affects another variable which thereafter has an impact on economic growth.34 OECD countries are compared in order to investigate whether education and democracy are strongly correlated with BNP per capita. Therefore a statistical design is used as method.The empirical results suggest that there is significant correlation between democracy and economic growth.

To United Minds, large-scale surveys are an important offering to clients, not least the public opinion poll Va?ljarbarometern. A risk associated with surveys is satisficing ? sub-optimal response behaviour impairing the possibility of correctly describing the sampled population through its results. The purpose of this study is to ? through the use of multivariate outlier detection methods - identify those observations assumed to be non-representative of the population.

The purpose of this thesis is to make a comparative literary study of ten laboratory experiments with different kind of sources for query expansion terms. The experiments are grouped according to categories of term sources, which are: search results, collection dependent knowledge structures, collection independent knowledge structures and one that combines the two last mentioned sources into one. To enable a comparison all other variables were held as constant as possible. There is the improvement measured in mean average precision, which is used to measure the various sources potential. The result from the study shows a strong connection between the kind of source for the expansion term and improvement of the result.

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.

Purpose:The purpose of this thesis is: to determine key success factors for an organisation?s internal process of internalising future trends forecasting. Methodology:A qualitative approach has been chosen by examining three different companies (Electrolux, H&M and, Sony Ericsson) through interviews and other data. The empirical material have been analysed by using valid theory as a platform from where the analysis can be performed. This has created a conceptual analysis that enables the use of the conclusions in other similar companies.

Many media buyers annually spend money on advertising which will not be of benefit to their own brand; the fact that consumers confuse from which brand they have heard or seen commercials, comes as news to nobody. The phenomenon of media confusion has however earned much less attention. As a greater part of the total marketing budget is being spent on the media investments, on behalf of the actual advertising production, the more interesting it turns out to maximize the effects of the media expenses. The search for optimization is somewhat practised today by brand managers who are daringly adding a few more media channels to support their TV-campaigns. Buying ad space in TV is nevertheless much more expensive than the radio equivalent.

This paper examines a long run macroeconomic dilemma. This dilemma states that given a real appreciation, i.e. a continuous increase in the real exchange rate, an economy has two options open with respect to inflation and nominal exchange rate. Either the economy chooses a fixed exchange rate- regime but has to allow for a rising inflation. Or the economy can choose an inflation targeting- regime, but then has to allow for an appreciating nominal exchange rate.

The aim of this quantitative study is to describe the prevalence of mental health problems within the group of children and adolescents who receive support from two in home care units within the social services of Rinkeby-Kista and Södermalm stadsdelsförvaltning in Stockholm. Another purpose is to examine whether socioeconomic background and/or gender are associated with the prevalence of poor mental health, or mental health problems of a specific kind, in the studied population. Mental health is measured with the SDQ, a behavioral screening questionnaire that is widely used in Sweden and internationally. The study is based on data collected by the two units, which routinely screen children and adolescents with the SDQ. The main results of this study indicate that mental health problems are common in the studied population.

The purpose of this study was to estimate the removal of biomass in connection with thinning operations in young stands that are dominated by small diameter trees. The economy of such operations depends on the products generated as well as the performance of the harvesting systems. Conversion tables designed to predict the outcome based on harvesting method was another goal of this study. Removal of biomass affects the nutrient composition of the site. Therefore it is a purpose that this study will provide researchers with some variables that can be utilized when studying this aspect. Trees were harvested and divided into bunches based on diameter.

Background: Funds have become a more popular way for investments. After the financial crisis in 2008 there was some sectors that shown a better results than other depending if the sector was affected by the economic situation or not. Therefore can  investments in sector funds be a good way to get a high return, but it also has a high risk.Problem: Has the risk any impact on the return considered funds in sectors that is affected by the economic situation relatively to sectors that isn?t affected by the situation in the economy?Purpose: Determine whether sector funds risk has any impact on the return. Also if there are any differences between sectors depending if they are affected by the economic situation or not.

Because of the globalization of society, English as a foreign language (EFL) has become easier to access through internet and outside school English activities, so called ?extramural English activities? (EEA). Previous research indicates a positive relation between pupils? EFL vocabulary development and EEA (Sundqvist, 2009). This development may influence teachers? lesson planning, because of pupils? wide span of interests and the resulting different levels of EFL vocabulary.

The aim of this study was to investigate if a mechanical recruitment process could be a useful tool for employers to avoid discrimination. National and international law protect jobseekers from discrimination during the recruiting process. Despite this individuals frequently report that they are treated unfairly when they apply for a job. In line with this research shows that some individuals do not have the same opportunities in the labour market as the rest of the population. This study focus on discrimination based on ethnicity, age, gender or disability.Today most of the hiring decisions are based on employers professional judgement.

The purpose of this thesis is to investigate the price effect on the initial day of trading of IPOs and the price effect on the announcement day of SEOs on Stockholm Stock Exchange. A second purpose it to conduct studies on which factors influencing the price effects and if these factors can be explained by the same fundamental ideas. Theories regarding capital structure and the pricing of IPOs and SEOs are covered. The capital structure theories involve; Miller and Modigliani's cost of captial theory, Static Tradeoff Model and the Pecking Order. The Efficient Market Hypothesis is presented and previous theories are investigated.