Det traditionella styrmedlet, budgeten, har under de senaste åren blivit starkt ifrågasatt. Den största anledningen till detta är att företag har svårt att konkretisera sina långsiktiga mål via budgeten. Företaget som författarna kommit i kontakt med fokuserar starkt på tre finansiella mål, och risken finns då att de förbiser de icke finansiella måtten, som är lika viktiga för att bibehålla de goda resultat de haft de senaste åren..

Bakgrunden till studien bygger på nuvarande finansieringssvårigheter svenska tillväxtföretag möter i tidiga skeden, något som påverkar Sverige negativt eftersom dessa företag kan vara en länk till svensk tillväxt och fler arbetstillfällen. Därför studeras i studien det nyligen framvuxna finansieringsalternativet ?Crowdfunding? som en eventuell lösning på problemet. Vidare existerar ett akademiskt gap inom förståelsen av vad som motiverar en individ att engagera sig i crowdfunding vilket är intressant att studera givet kontexten..

Higher demands of competitiveness and efficiency have led to increasing sizes of farms, with more land, more capital and more comprehensive logistics. The aim is to gain benefits of scale economies that reduce the production cost per unit. However, a greater extent of the business exposes the farm of increased risk where small deviations rapidly can erase the benefits. A modern dairy farm thus put high demands on the farmer?s ability to coordinate, plan and manage the forage production through the whole process until storage to obtain silage of the desired quality and quantity at the right price. The objective of this study was to design a simple model, i.e.

Too much attention has been given to mainstream approaches in performance management and management accounting research, without taking in to account changes in the environment with the rapid growth of online retailing. This paper evaluates how and/or if performance management differs in online contexts by using a conceptual model developed by Ferreira et al (2009). The model and its components are tested on three multichannel- and six e-commerce businesses. The result and its analysis is commented on by two e - commerce experts. The result shows that the operation method of the models twelve components do not differ in terms of work methods in online and offline contexts.

Lactobacillus reuteri has been used as probiotics in piglet and chicken feedings as well as in different diary products for humans. In this EEF-work I have shown that L. reuteri can be an alternative for treatment of vaginitis in laboratory rats used for breeding. In a breeding stock with 3000 animals some animals had a vaginal infection with ??haemolytic streptococci group G.

Marknadsaktiviteter vid produktlansering är ett samarbete med Haglöfs Scandinavia AB. Våren 2010 utfördes ett samarbetade med Haglöfs då ett underlag för utökat produktsortiment inom konfektion togs fram. På uppdrag av Haglöfs ska ett förslag framställas på hur en lansering ska kunna se ut om juniorkollektionen introduceras på den svenska marknaden. Hur fungerar det med produktlanseringens strategiska och taktiska lanseringsbeslut och vilka marknadsföringskanaler är lämpliga vid en produktlansering inom outdoorbranschen.Rapporten behandlar hur dagens företag inom outdoorbranschen i Sverige fullgör sina marknadsaktiviteter vid en produktlansering. Strategiska och taktiska lanseringsbeslut illustreras samt utvalda marknadsföringskanaler skildras.En lanseringsstrategi beskriver de marknadsföringsbeslut som är nödvändiga för att presentera en ny produkt till respektive målgrupp och börja generera en inkomst i form av försäljning av den nya produkten.

In this thesis the fullcontact sport roller derby is examined and it´s potential to work as a feminist strategy. Through interviews with six women who are active in the Gothenburgbased team Gothenburg Roller Derby the performative aspect of the sport is examined. Focus in the study is toinvestigate how, according to the informants, roller derby can challenge conventional norms about sex and gender. The result of the study shows how the informants through their participation in roller derby are able to perform a different type of femininity and in this process also are empowered as women. The study also shows how the women-only-aspect of the sport is of greatimportance in their experience of roller derby..

Today it is common to spray against most weeds by using very expensive weed-killers. The goal for every farmer is to have as low costs as possible for their use of machines and weed-killers. Therefore it is in everyones interest to find other methods to fight the weeds. Finding a way to reduce the rise and growth of weeds already at the preparation of the soil would lower the number of laps over the field and also decrease the amount of weed-killing dose. Tests show that by harrow in the dark it is possible to reduce the population of weeds with up to 60%, but the normal reduction would be about 20-30%. To verify the results above we made tests by using two different methods of preparing the soil. We tested ploughing and harrowing in daylight and during night. Later we checked the number of different weeds in areas prepared in daylight and during night. By studying the results from the different methods used we found a considerable reduction of some kinds of weeds in areas prepared during night..

Distillers? grain is a by-product of ethanol production. Corn, wheat and barley are the grains that are generally used in the distillery process. Distillers? grain is rich in protein and phosphorus.

The study aims to investigate Swedish fitness companies positioning and strategic choices when internationalising in the Scandinavian countries and what has influenced this choice. Furthermore, the corporate risk and what obstacles they encountered will be examined.The study was conducted as a qualitative study with a deductive approach. The results are based mainly on primary data from interviews, as well as secondary data.The fitness companies? choice of strategy in internationalisation depends largely on its concept and positioning. The main obstacles in the internationalisation process are lack of communication, language difficulties and regulations.

The purpose is to describe and analyze Handelsbanken?s proftit share system Oktogonen and to investigate how it affects the motivation among the employees and management.The method qualitative case-study has been used. Both primary and secondary sources act as a foundation for the thesis. The primary sources are based on eight qualitative interviews. The empirical material is completed with appropriate theories.

Studiens syfte är att kartlägga begreppet coachning samt att undersöka vilka faktorer som utmärker framgångsrik coachning ur coachernas egna synpunkter. Grunden till undersökningen är att allt fler företag använder sig av coachning då dagens förändringstakt är snabb inom arbetslivet och i samhället. Coachning härstammar från den positiva psykologins rörelse och omfattar numera flera underarter såsom chefscoachning, karriärcoachning, relations- coachning. En kvalitativ personintervju gjordes med 19 stycken coacher och resultatet visade att de mest framgångsrika faktorerna för god coachning var personkemi, att inge förtroende, att vara närvarande, empati, lyhördhet och att kunna ställa kraftfulla frågor. Egenskaper som lyftes fram var självkänsla, självförtroende, att få bättre balans i livet, att hitta sig själv och att sätta gränser.Key words: Coaching, coach, personal growth, self-training.

The legitimacy of the European Union is being questioned, and this has put focus on the democratic deficit, as the main reason for the negative outcome of the referendum about implementing the last initiated treaties of the union. In this essay the credibility of the problem solving strategy through the communication policy of the commission is being put under the scope. The objective is to treat the credibility of the solution to the main problems of the EU as an important part of how the democratic, political system works and how it deals with taking care of its? supporting and demanding channels of communication. The importance of a citizen platform to form common interests and a strictly European dialogue using media, common debates and several other possible ways to advocate this solution throughout the whole union is stressed here..

This thesis is based on research and observations of children on a preschool when playing in the free-play. What do the children choose to play with, when they get to choose for themselves? And how do they play? Do boys and girls together or do they divide themselves up? How important is the free-playing for the development of the child? Genus is also an important element which is interesting to observe and to see different patterns in. The abidance?s have been made while the children have been playing, and from discrete observations notes have been taken.I have been working with material, and literature from distinguished researchers within the subject.

ABSTRACT Behavioural problems are a compound conception for emotional difficulties at different levels. Individuals with behavioural problems could have difficulties with social relations, low self-esteem, anxiety and worry. The purpose with the examination was to describe how clients apprehend their behavioural problems and what they consider could be the causes of it. The examination was based on the qualitative interviews with 5 clients and a professional helper. We came in contact with our clients through our practice.