Underdrainage is a costly investment but often a necessity to maintain rationalized plant cultivation, one can also see underdrainage as insurance to successful plant cultivation. Late ripening crops, low yield and difficult tillage cultivation are examples on an insufficient drainage. (Kvarnemo 1983) A drained field rise in land price and the scheme of the tiled drains is seen as a value item. The interest for underdrainage among the farmers follows with shifting economic situations within agriculture and has for long time been low. A big part of the Swedish tiled drainage systems is since 1930 and ahead. Many of these tiled drainage systems need to be replaced or complemented. The life length of one tiled drainage system varies with maintenance but can still remain in good function after 75 years with correct management.

The purpose of this study is, on the basis of institutional theory, to contribute with moreunderstanding about resistance to management accounting change and also to survey reasonsfor the resistance and how to cope with the resistance.The study is a qualitative case study and semi-structured interviews have been used tocomplement the study?s theoretical area, consisting of scientific articles.The conclusion from the study is that resistance to management accounting change can beunderstood and explained by the institutions of each organisation and its underlying structures. Afurther conclusion is, with the structures in mind there are many reasons for resistance and alsomany ways to cope with the resistance. A model has been produced in purpose to createunderstanding and to survey the resistance to management accounting change..

En sammanfattning av uppsatsen på maximalt 8000 tecken..

AbstractTitle: It?s not just a comment ? a study about Crisis Management on Social MediaAuthor: Malin Pettersson 910624 and Amanda White 920310Year: Spring 2014Level: Bachelor degreeDepartment: School of Business and EconomicsSupervisor: Carina HolmgrenExaminer: Frederic Bill Purpose: The purpose of this paper is to develop and test a theoretical model for Crisis Management on social media. Method: The overall literature that was found consisted of traditional Crisis Management and the communication that goes with it, and it was mainly written for traditional channels such as newspapers. The theories could not concretely describe how organizations should handle crisis in Social Media. Therefore, this study focuses on if and how organizations can use the traditional theories when working with crisis management in social media. Through a qualitative method the study has examined and tested the model on three crises, and subsequently improved the model based on the empirical material and  the analysis that was made. Conclusion: The conclusion found that organizations need to adjust their crisis management after following guidelines for it to work on social media:-    Strategies should be limited to only one, and be either a rebuilding strategy or a bolstering strategy.-    The focus should be on emotional communication, and regarding the rational aspects the focus should be on actual actions and plans for the future.-    Clear guidelines for what type of questions and critics that should be answered should be set.

The purpose of this study was to compare reading development assessments with writing assessments to create an understanding about the relationship between the reading and writing ability of children. Another aim of the study was to look at other factors that cohere with the ability to read and write, such as background and socio-economic status. Our hypothesis was that explicit instruction in writing is necessary to develop good writing skills. We chose to conduct a quantitative study containing an inquiry, a dictation and a writing task. We compared our results with reading assessments based on a reading development schedule (LUS).

Syfte: Vårt syfte med uppsatsen är att med hjälp av enkäter och de kriterier som finns i teorin undersöka hur långt de medverkande företagen har kommit i deras framgång gällande Customer Relationship Management. Metod: Vi har gjort en kvantitativ enkätundersökning där vi har tillfrågat 30 företag i Ronneby. Vi har sedan analyserat detta utifrån diagram som vi har fått fram i Excel. Slutsatser: De flesta företagen i Ronneby är bara i början av CRM och de kan med enkla medel komma mycket längre..

Titel: e-Commerce and Relationships ? Customer Relationship Management This bachelor thesis is brought together to analyze the transformation from traditional marketing to Customer Relationship Management. The development in the technology world has made the marketing focus shift from products and their functionality to customers and value creation. Because of the tougher competition that developed from new channels of communication, corporations had to generate new sources of value for their customers in order to establish lasting relationships with them. Therefore we found it interesting to investigate how companies within the e-commerce business handle the transition towards customer relationship management.

This thesis is a case study of the search function on the University of Uppsala?s web site. The search function in this study was chosen since it exists on a large and complex web site and there were apparent lacks in the old version of the search function. The thesis highlights some of the problems that can appear in the development of a search function on a local site. One interesting find is that one of the most difficult issues is organizational and not technical.

This Master?s thesis provides insights into adult women?s fictional reading within the conceptual phrase ?a good book?. Eight qualitative and semi-structured interviews were performed in order to examine the nature of response and perceived benefits. The collected data were analyzed by Louise M. Rosenblatt?s reception-oriented transactional theory of reading and the cognitive psychology-based model of reading developed within the joint Nordic project SKRIN.

The purpose of this study is to understand how codes of conduct function within the context of supply chain of electronic industry. This is a qualitative research and a case study is the research approach. Conclusions are that the codes of conducts could be perceived differently within different contexts. Therefore, cultural and legal issues should be considered while formulating, implementing codes of conduct or assessing the compliance..

Vi ville se om kunderna har olika förväntningar på service beroende på vilken butik de handlar i och hur detta påverkar säjarnas och föetagets agerande. Studien visade att företagen har profilerat sig på två helt skilda sätt. Detta har gjort att kunderna förväntar sig olika nivå av service vilket också företagen förstått och därmed leverarar de den service kunderna efterfrågar..

Title: Selection of audit firm - Which factors affects the choice of audit firm in Swedish limited companies?Subject: 4FE03E ? Master thesisAuthors: Alexander Rosén & Martin KarlssonSupervisor: Magnus WillessonExaminer: Sven-Olof Yrjö CollinKey words: Audit firm, audit firm characteristics, client characteristics, limited companyBackground: In Sweden, the auditor is selected when the company has their annual general meeting. Following, the auditor?s task is to secure the quality of the financial information so the owners and other stakeholders can trust the information, which regards to the financial situation for the company and the CEO´s and board of director´s management. Since November 2010, private limited companies are free to use and have an auditor, but only if they fulfils the requirements that are regulated in ABL 2005:551.

Klargör problematiken kring en relansering. Med analog användning av teorier närliggande begreppet relansering skapar vi oss en större förståelse för problematiken..

Syftet med uppsatsen är att undersöka om ledningens förståelse för Revenue Management (RM) påverkar kundens uppfattning om ett rättvist pris. De frågeställningar vi behandlar i uppsatsen är följande; Hur påverkar ledningens förståelse för RM frontpersonalens arbete med verktyget? Hur uppfattar frontpersonal att kunden reagerar på RM? Slutsatser: Teori och fallstudie visar att ledningens förståelse är en grundläggande faktor för att arbetet med RM skall ha möjlighet att vara förenligt med ett kundperspektiv. För att arbetet med RM ska uppfattas rättvist av kunden krävs att högsta ledningen inser vikten av utbildning inom RM för all personal samt att pris följer tjänstekvaliteten..

Vårt syfte med uppsatsen är att utreda vilka faktorer som är av vikt för en framgångsrik förändringsprocess samt vilken påverkan ledarskap har på faktorerna. Vi genomförde en kvalitativ undersökning där vi intervjuade tio personer som är yrkesverksamma på två hotell i Sverige. Vi intervjuade respondenterna om den förändringsprocess som ett hotellkedjebyte innebär, och om den ledarstil hotellens general managers anser sig ha och ha haft under bytet. Våra sekundära källor utgörs av teorier inom framför allt service management, change management samt ledarskap/management. Vi har använt en blandning av induktivt och deduktivt arbetssätt.