Weber and Linder (2005) have enlightened that the focus of the current debate on the budget?s to be or not be, has been on trying to find a general tool, which fits best in all situations. They argue that the budget may be more appropriate for organizations in certain circumstances, than for others. They claim that there is a gap in research concerning the situations in which the budget may be appropriate, or when Beyond budgeting is preferred. It is this gap we are trying to fill with our thesis.The purpose of the thesis is to explain which situational factors that affect the organization's use of budgets for the functions the budget can fulfill.

Internal communication exists in all organizations and is ongoing. It is of great importanceto communicate effectively when deficiencies can have serious consequences. The tsunamithat swept over South East Asia's coast in 2004 is indicative of this. At that time the consequenceswere loss of efficiency and productivity of businesses, health care, police and themilitary. All because of the lack of information.Employees in an organization take many decisions that affect the entire organization.

To understand the modern leadership you have to gain a lot of experience to attain the right competence through which you are able to know what kind of leadership is most suitable to use in the current situation. Leaders agree that every kind of leadership is more or less successful depending on the situation and different organizational factors, for example the co-workers and the environment. Every leader should have a strong willpower and driving force to bring motivation to the organization and to make it more efficient. Another quality that represents a modern leader is the ability to lead and divide the co-workers and the organizations different strengths. The organizational communication is an important factor of how you, as a leader, answer to your co-workers and also how you will be received.

AbstractTitle: Equalis quality assures the communication. A qualitative study of superiors and co-workers view on the internal communication.Number of pages: 39 (42 including enclosures)Author: Ia AppelbergTutor: Else NygrenCourse: Media and Communication Studies CPeriod: Autumn term 2010University: Division of Media and Communication, Department of Information Science, Uppsala UniversityPurpose: Superiors and co-workers view on the internal communication is studied with the purpose to identify whether their opinions correspond with one another, and what differences and similarities there might be.Method: This study is based on qualitative interviews with superiors and co-workers, and complements with the use of observations.Main results: The results indicate that superiors and co-workers agree on several aspects of the communication, such as the fact that the organizational communication is disorderly and lack clear rules and guidelines. Superiors believe that the organization has a corresponding view on the internal communication, while co-workers are convinced this is not the case. This despite the fact that the results in the end show that both groups overall have very similar opinions on several of the elements in question. Another mutual opinion is that both groups wish to receive more information about current events and such.

Environmental management systems are a way of systematizing and streamlining an organization's environmental efforts. Within its EMS the organization determines it´s environmental policy and various environmental objectives. In order to achieve their environmental objectives the organization produces action plans that describe how they will work towards the objectives. Stora Enso Skog AB´s districts have been assigned to produce action plans for the company´s environmental objective of 90 % approved everyday nature consideration in final felling and any targets included within this objective. The purpose of this study was to investigate how the districts work with these action plans and how this could be improved.

My purpose with this work is to find out how it relates with pre-schoolteatchers view about a quality in comparasion to control document, Lpfö-98, and with factors pre-schoolteatchers consider effects quality in pre-school describe pre-schoolteatchers view on that high quality is in pre- school.The investigation has been done by quality interviews with five pre- schoolteatchers working in pre- school. The results show that they do not make a difference between what are high quality and the factors that affect the possibility of creating high quality. Most important is qualified and engaged educationalist in the pre- school who who shows a good attitude towards the children, and where development and learning is central. The most decisive to a pre- schools quality are the personell who work there. A conditon to achieve high quality in pre- school is a head who knows the pre- school activity and its curriculum, and who takes active part in the activity, invites to discussions and offers pertinent competence development.According to the leading document Lpfö-98 you will achieve high quality by offering children rear and care.

ganization of knowledge at a museum library: Library of the Museum of Ethnography in Stockholm in the 20th and the early 21st century [65][pdf.gif] The purpose of this masters thesis is to investigate the organization of knowledge at the Library of the Museum of Ethnography in Stockholm during the 20th and the early 21st century. The investigation is focusing on the development of the organization of knowledge, of the catalogues, of the classification system and of the information retrieval. The thesis examines the factors which force the development of the activity at the library and of the organization of knowledge. The study uses a qualitative approach which is based on investigations of different types of catalogues, of the electronic database, of the classification system, of the subject indexing and on interviews. A describing analysis is used.

The report is about efficiency of a current production group where there is no clear production flow and there are some buffers between the operations. The efficiency is done with the help of a tool that is calledWork process of flow production which is used by Atlas Copco CTO. The most obviously results are that the lead time drops from 25 hours to 425 minutes and that the balancing loss decreases from 85 % to 8 %. The report focus on decreasing transports, decreasing buffers, more reliability in lead time and quality. And a more stimulating labour content for the workers is another result..

The actual project presents the development of a testing rig for a steam engine. A short overviewabout the development of steam engines is presented, until arriving to the development of thepresent engine, which will require to be tested in different ways.The testing rig studied on this project (based on a Lanchester engine) will be used to testdifferent materials and layouts for the group Piston-Cylinder.The engine is a high performance steam power engine, which is going to have a highpower/dimensions ratio, what will lead to require high performance components and materials.An introduction to the testing rig is presented, and the entire design project is done in order toreplace the disappeared documentation of the current testing rig, built on the 1970?s. Also somemodifications done in the original testing rig are presented, as well as some detected problemsand their possible solutions..

Sweden?s forestry legislation was updated in 2010 and a new definition of forest land was introduced. This definition was adapted to the one used by the Food and Agriculture Organization of the United Nations (FAO) for international statistics on the state of the world's forests. It is in short based on the lands ability to grow forest that reaches 5 meters, 10 % canopy closure and has a continuous distribution, according to FAO at least 0.5 hectares. A country-wide laser scanning is now carried out for the production of a new national elevation model; the laser data also provides information on forest height and density.

Background and aim: Organizations must be able to manage change in order to survive in today?s competitive society. To continue to develop and reach better results is fundamental. Case Company Parker Hannifin Corporation, Quick Coupling Division Europe, Tema Ingenjörsfirman AB, Skövde has an ambition to have an organization that manage changes and continuously improve its performance. That is the reason why this examination work arises.

The purpose of this study is to give an overview about iron fortification from the view of technique and health. Example of a technical aspect is different iron compounds which are used for fortification like ferrous sulfate, ferrous fumarate and elemental iron. In the aspect of health the big question is if iron fortification can improve the health in reducing the prevalence of anemia. The study focuses on flour fortification with iron in Egypt and Iran and involves a literature study with scientific articles. Also information from WHO (World Health Organization), FAO (Food and Agriculture Organization) and FFI (Flour Fortification Initiative) are used.Fortification means an intentionally increasing of the content of micronutrient in foods with the aim to improve the food quality and deliver a nutritional benefit to the consumer.

Swedish consulting companies within the architecture-and engineering business exist on a market that is distinguished by an increasing globalization and internationalization. The companies? commissions are based mostly on long-term, personal clientele. These relations are threatened by a huge number of coming retirements and high employee turnover.Consequently these companies need to improve and strengthen their relationships with existing customers, to create long-term employee and customer loyalty. The purpose of this essay was to analyze and evaluate consulting companies´ internal marketing.

This paper investigates the compensation for risk in the context of the Swedish stock market with a special focus on downside risk. Using daily market data collected from the A-list of the Stockholm Stock Exchange between the years 1983 and 2005 the purpose is to answer the question whether Swedish investors are compensated for holding stocks with high downside risk, measured as downside beta. Using panel data analysis it is shown, in accordance with most previous evidence in international research, firstly that stocks with high beta values on average experience higher returns than stocks with low beta values, and secondly that stocks with high downside beta values experience higher returns than stocks with high beta values in general. On the other hand, cross-sectional regression methodology using a bivariate regression approach shows that downside beta does not explain excess returns very well. Instead, regression analysis suggest that high upside beta does a much better job in explaining excess return over this time period compared to downside beta.

My study is focused on one organization with is Unicef, the organization that is workning on a UN mission. The mission is about children's rights and Unicef has brought children's actions since 1946.The purpose of this essay was to research whether the images can be used alone or as a complement to the text that the communication organizations use. By examining the way images are used, I hoped to be able to deduce the results of image use. I study if the effect out messages with only pictures will be more effective than the message in which the verbal mixed with the non-verbal.Theoretical part of this essay has a communication perspective. The essay is structure by tree elements, non-verbal communication, mass communication and intercultural communication.