The aim of this Master?s thesis is to examine the function of the budget as a means of control within an organisation in the public sector. To accomplish this, a case study has been conducted on a certain business unit within Luftfartsverket responsible for providing Air Traffic Control services. The thesis is built on a framework of contemporary theories of budgeting and includes a brief discussion of the weaknesses usually associated with the traditional budget. The conclusion of the study is that the use of budget as a means of financial control within Luftfartsverket is not efficient enough at the moment.

The purpose of this paper is to investigate analysts' and investors' possibility to compare different companies' information in accounting for goodwill under IFRS in their annual and semi-annual reports. The study was based on IAS 34 on interim reporting, IAS 36 impairment of goodwill and the comparability requirement of the financial statements. Therefore, the comparability requirements? of the IASB Framework, previous studies on the comparability after the implementation of IFRS and also the relevance of goodwill was studied. We used a qualitative textual analysis to examine whether the recognition of goodwill is considered to be comparable between our sample of companies' annual and semi-annual reports from 2008 and 2009 data.

Title: The mortgage limitation and its impact on the mortgage marketLevel: Final assignment for Bachelor Degree in Business AdministrationAuthor: Mattias Arnkvist and Magnus Vitasp PerssonSupervisor: Lars SteinerDate: 2011 ? MayAim: We have conducted this report to find out what effect the mortgage limitation has had on the mortgage market since its introduction in autumn 2010. The mortgage limitation has both before and after the introduction been a topic of discussion as it affects many and above all makes it diffucult for certain customer groups.Method: This report was written by a qualitative method. The report uses qualitative and quantitative data. The quantitative data we have in the report are printed literature in books, articles and journals as well as data taken from Internet.

Digitizing and digital libraries create great opportunities toprovide access to cultural heritage globally, but the quicklychanging information technology environment also raises manyquestions. The aim of this bachelor thesis is to analyse whatvisions and ideas behind one specific digital library, Europeana,that can be found in documentation related to the project. Whatideas can be identified concerning aspects such as userparticipation, access to information, knowledge andinformation literacy? What is the project?s role in relation toeducation, preservation of cultural heritage and democracy?The method used to answer these research questions is adescriptive idea analysis. The empirical material, consisting ofprimary sources written in relation to the project, has beencategorized within dimensions and analysed according toDouglas Raber?s three public library strategies: social activism,the conservative response and the populist initiative.

Syftet med studien är att få kunskap om hur och i vilka situationer handdockan används pedagogiskt för att fånga barnen in i sagans värld. Olika möjligheter och metoder på hur handdockan kan användas ska även påvisas. Det finns inte något bredare material vad gäller tidigare forskning om hur handdockan används genom sagan och arbetet har avgränsats till just det. Den teoretiska utgångspunkten är ur ett sociokulturellt perspektiv. Begrepp som mediering och literacy har använts för att analysera materialet.

AbstractDuring the last decade the public sector has been influenced by new ways of measuring performance and governing, taking inspiration from the private sector. The Swedish municipal community Vellinge has since 2004 adopted ?The Balanced Scorecard? by Kaplan & Norton, measuring not only the financial parts but also other, important factors. The adoption took place since the Swedish government applied new demands on county councils and municipal communities through ?God ekonomisk hushållning?.

Bachelor thesis in Business administration, School of Business and Economics at Linnaeus University, Controller, 2FE05E, spring semester 2013 Title: Non-profit sport associations management control- A multi case study of management tools Authors: Christoffer Ahlgren, Emelie Andersson and Emelie Nilsson Tutor: Anders Jerreling Examiner: Elin Funck Background: Non-profit sport associations activate a large number of people in Sweden and have a great impact on the social community. Because of the increasing complexity to operate sport associations some are experiencing serious financial problems. The daily financial work has a major impact on how the future unfolds for the sport associations. An adverse economy not only creates complications in the economic field, it also affects the sport itself. Purpose: Our purpose with this paper is to describe and explain how the economy is controlled in non-profit sport associations and the tool that is used to support this process.

Vi lever idag i ett samhälle som omger oss med olika budskap. Tv, radio och tidningar förser oss med ett konstant flöde av information oavsett vi vill det eller ej. Denna information är i grund och botten texter av olika slag. I skolans värld förknippas begreppet text fortfarande oftast med skriven text i en lärobok. Men behöver det vara så? I denna forskningskonsumerande uppsats har jag tittat närmare på tre olika begrepp som alla behandlar arbete med text inom undervisning på ett annat sätt än det traditionella.

Barthelsson, Marie & Zetterman, My (2009). ?Man vill ju inte se helt knäpp ut liksom ? en kvalitativ studie av en grupp ungdomars relation till bilder på internet. (You Don't Want to Look All Crazy ? a Qualitative Study of a Group of Young People and Their Relations to Pictures on the Internet).

Studiens syfte är att undersöka pojkars attityder och intressen till läsning. Den baseras på intervjuer med nio pojkar i årskurs fem utifrån följande frågeställningar: vilka faktorer upplever pojkar påverkar deras intresse för läsning, hur anser pojkar att läraren påverkar deras läsintresse samt vilken typ av texter väljer pojkar att läsa? Arbetet är en kvalitativ studie som bygger på semistrukturerade intervjuer med pojkar från två olika klasser. Studien utgår från teorin literacy, vilket betyder läs- och skrivkunnighet. Analysen av intervjuerna genomfördes med hjälp av fenomenografi som är en sjustegsmodell för dataanalys.

Time has passed since the new standards regarding goodwill were introduced. Duringthe period that occurred pre the financial crisis several companies managed to creategreat goodwill assets on their balance sheet. These assets were highlighted during thefinancial crisis and the aim of this study is to evaluate analysts contemporaryconsideration of these assets. The study will be of interest due to the fact that we nowfind ourselves in-between periods, post financial crisis and pre euro crisis. Ourempirical study has been carried out by interviewing analysts covering IT-companiestraded on the Swedish stock exchange.Our analysts were chosen with consideration to the fact that they were coveringcompanies where acquisitions are common.

This study is about conception in the evaluation of financial assistance within the social services. The aim of this study is to describe and understand how social workers reason about variation, conception and local norms and its significance in the evaluation process. To reach this purpose we have conducted semi-structured interviews with eight social workers in which different themes were discussed and reasoned about. In order to understand and analyze our results we have studied/used the knowledge about tacit knowledge and street-level bureaucracy. Our results showed, as previous research states, that social workers do have conceptions about clients.

There are different types of risk, examples include credit risk, liquidity risk and financial risk. In DeMarzo & Berk (2011, s. 293) is a study presented which is based on the yield of different types of financial assets between 1925 and 2009, the study show that a high risk gave substantially higher reward. With the study as a background, it is interesting to study practical risk management within participants of the financial markets of Sweden. In risk management there are several theories about whether risk can be calculated and analyzed with scientific methods in practice.

The purpose of this thesis was to figure out the feelings that librarians felt towards the e-books at the library. And if it affects their work at the library, especially from a financial point of view. The reason I decided to do this study is because the subject of e-books has become bigger in the last couple of years, and that I got the feeling that the librarians didn?t like them that much. So I did six interviews with six different librarians from different libraries to see if they felt the same thing or if they are in fact positive towards them.The results I received from my study were that the librarians are positive to the e-book.

The purpose of this study is to investigate the method called zero recognition that is used in accounting for construction contracts when the outcome is uncertain. When this is the case it is hard to make the necessary estimates needed for the percentage of completion method to be used. Both the meaning of the method from an accounting perspective and the practical importance and purpose of the method is investigated. The method used for this study is the qualitative one and the deductive model is used to relate the theory with the empirical research. The theoretical background consists of accounting theory and theories about individuals, companies and markets.