AbstractBachelor thesis G3 in Business Administration, Linnaeus University School of Businessand Economics, Financial Control, 2FE90E, Spring Semester 2010Authors: Kennerth Eriksson and Leo H KochAdvisor: Lars-Göran AidemarkTitle: Balanced Scorecard in governmental organizations ? About, how and its meaning.Background:  The Balanced Scorecard is a Control System that includes both financial andnon-financial measures which intend to link the short-term business management with the long term vision and strategy. Businesses in the public sectors are different fromthe private sector on several levels and they often seek to reach multiple targets.Therefore, their choice of Control System becomes interesting. According to the SwedishNational Financial Management Authority (Ekonomistyrningsverket) among others, thereis no clear knowledge of how widespread the Balanced Scorecard is in governmentalorganizations. The lack of that knowledge is one of the questions at issue with this thesis.Is it only a few organizations that are using the Balanced Scorecard or parts of the model?Another question at issue is about how the Balanced Scorecard is used in the point ofcontrolling in the organizations we chose to investigate further.Purpose: The purpose of this thesis is partly to investigate the existence and use of theBalanced Scorecard in governmental organizations and partly to describe the design ofthe Balanced Scorecard in the studied organizations and explain why they have chosen towork with the Balanced Scorecard and what impact it has on them.Demarcation: The first part of this study has been demarked to only look at the existenceof the Balanced Scorecard in governmental organizations.

Ett livslångt intresse för psykologi och landskapsarkitektur ledde in på spåret att diskutera vad två av dagens stora frågor inom ämnet kunde erbjuda om de slogs samman; positiv psykologi (?Positive Psychology?) och hållbar stadsutveckling. Alla människor utsätts emellanåt för stress, vilken vi är konstruerade att kunna hantera. Trots det är en av de största orsakerna till sjukskrivning i vår tid just stress- och relaterade sjukdomar. En välkänd källa till restoration eller återhämtning är grönska och natur. Så frågan i denna uppsats rör huruvida små grönområden i den täta staden kan verka restorativt på människorna som besöker dem.

The aim of this thesis is to expand the understanding of 16th century Flemish art by approaching paintings by artists Pieter Aertsen (1508-1575), Joachim Beuckelaer (1533-1574) and Pieter Bruegel (c. 1525-1569) from a different perspective. This is done by extending the discourse of art history, into a discourse of literary history and primarily 16th century novels by authors such as François Rabelais and Miguel de Cervantes. The paintings are studied in relation to these 16th century novels, by comparison and as a testament of this specific time period. A widening contextualization is also constructed in which a connection to the expression of the carnivals ambivalent form, as well as the notion of lower classes is explored.

This essay revolves around the organization Mobile Art Production, MAP, and their artexhibition Street View shown on Kungsportsavenyn, Gothenburg two weeks in April 2010. Beingan alternative to traditional art institutions, MAP sets out goals for their activities and the aim ofthe essay is to examine whether the main goals of the organization were fulfilled through theexhibition. In Street View six Swedish artists participated with a total of seven artworks.The theoretical framework is formed using Arthur C. Dantos today classic essay ?The Art World?,Anne Ring Petersens definition of installation art and Nicolas Bourriauds term and bookRelational Aesthetics.

The purpose of doing this research except for educational reasons is to show significant effects that make motivational work successful. The choice of subject we decided out of experience from the term of practise. The description of the subject is from the social workers angle of approach. The method we used is a qualitative study with semi structured interviews. We have looked at three different fields of social work from the view of six social workers, two from each field.

The purpose of this study is to examine two educational materials from different decades, to see if they have a conscious gender and equality perspective, and to see if they have followed the development society made regarding gender and equality. Even the curricula have a part in my study as I will relate them to the educational materials. Equality as a concept means briefly that women and men should have the same conditions, and gender depicts our notions of femininity and masculinity.I have chosen to do textual analyses, focusing on multimodal discourse because I analyze both text and image. I also use both quantitative and qualitative methods.My questions are: In which way do the curricula and the educational materials express equality?; In which way do the curricula and the educational materials express gender?; Do the educational materials express the fundamental values written about equality and gender in the curricula? And, if this is the case, does it mean that educational materials have followed the development of the Swedish society?The conclusion of this work is that equality and gender are presented as goals in both curricula, but the new curricula have developed that section more.

The thesis has as purpose to describe and analyse a decision made be the Swedish tax committee in which it was decided that a cooperative economical associations selling price, which was less than the comparable public bonds market price, would be the focus of a withdrawal tax. There are exceptions from a withdrawal tax, that is if the transaction has a business motivation. However the concept, business motivation, is narrowly interpreted both in the preparatory works and in case law, which makes it irrelevant to the situation at hand. A cooperative economical association is a form of association nearest akin to the limited companies. These types of associations have as purpose to increase their owners wealth with the benefit of freedom from personal responsibility.

The Röhsska museum in Gothenburg has recently launched a new work method, Backstage, that is studied and paralleled to the museums permanent exhibition on Japanese design. In Backstage the museums routine work is executed in full view of the museums visitors in an exhibition area. The study has focused on the museums intentions and the visitors? interpretations in Backstage and Japanese design, as well as the staff?s experience of the work method?s public aspects. The study?s empirical material has been collected through interviews with the museum staff as well as observations and interviews with visitors in both Backstage and Japanese design.

Kumla kommun är en växande kommun som har som mål att ha minst 25 000 invånare år 2025. En stadsutveckling och ökat näringsliv tror kommunen kommer leda dem i rätt riktning och som en del av stadsutvecklingen satsas det nu i stort på den nya stadsparken som är i full gång att anläggas sedan några år tillbaka. En stor del i den är Sjöparken, innehållande stora grönytor, sjöar, promenadstråk m.m. Det senaste projektet i Sjöparken, som invigts under våren är Växthuset. Det är en byggnad innehållande palmhus, orangeri, kameliahus, restaurang samt en del som de kallar Möjligheternas Växthus och som kommer att fungera i rehab- och integreringssyfte.

This thesis compares different methods for risk assessment of a creosote contaminated site in Vansbro, Dalarna. In a complementary study the importance of using representative data for calibration and validation of stationary groundwater models is discussed. The time dependency between surface water levels and groundwater levels on the site in Vansbro is evaluated by step response analysis. The results show that the groundwater levels reflect only long-term variation in the surface water levels. Hence the use of such long-term means for calibration and validation of the stationary groundwater models is the only theoretically defendable alternative.As a first step in the comparison of risk assessment methods the degree of contamination is evaluated on the basis of generic guideline values for contaminated soils, developed by the Swedish Environmental Protection Agency.

This paper is a morphological structure-analysis of icelandic tales to determine their common and distinguishable components in relation to one another and to the russian folktale with Vladimir Propp?s book Morphology of the Folktale (1968) as theoretical basis. The paper looks at the Poetic Edda and Njals saga and the functions of the actions for each other and for the story as a whole. Although the icelandic tales shows great similarities with the russian folktale in general, it also shows deviations. The functions have sometimes appeared on inverted positions, and in a full third of the stories the evil has won over the good in a crucial struggle, but has in 90 % of these stories still been punished before the end.

Arlanda airport is Sweden?s largest airport. The demand for comfort cooling of the airport?s buildings is high and is mainly provided by district cooling. District cooling is based on the same principle as district heating.

The aim of this paper is to explain how the European Union?s common strategy for theCommon Foreign- and Security Policy (CFSP) will change with the implementation of the Treaty of Lisbon. A comparative case study and qualitative method is used. On the basis of Smith?s theory of institutionalization we will analyze two member states: France and Denmark.

This thesis is seeking to explain why policy change come about. This is done by applying a part of Karin Lindgrens dissertation Vad styr ledaren?. The research evolves around the term pressure and the hypothesis are that policy change come about when there is middle range pressure on the decision-maker. Low and high pressure results in no or small policy change.The thesis is done as a case study where the economic crisis in Thailand 1996-1999 makes my case.

In 1994 the EU directive of packaging waste was adopted. The result was that all EU member states developed different systems to manage packaging waste and recycling. This paper examines the various systems and the factors that affect the level of recycling. This is done by a cross-sectional study between countries. The results of my study suggest that take-back system generates less recycling than other systems, the mandatory deposit system can affect the recycling in a positive way.