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.

Mot bakgrund av dagens läroplaners betoning av att elever inom olika utbildningsnivåer och från olika kulturella kontexter ska kunna tillgodogöra sig information i text och bild inom olika ämnen, är syftet för denna uppsats att undersöka bilders betydelse för lärsförståelsen hos vuxna andraspråksinlärare i Sfi - svenskundervisning för invandrare. Metoden jag använt mig av är en kvalitativ metod med uppföljande individuella intervjuer. Informanterna delades upp i två grupper av vilka den ena gruppen fick läsa en text med tillhörande bilder samtidigt som den andra gruppen fick läsa motsvarande text men utan bilder. Efter läsningen fick samtliga informanter svara på ett antal övningsuppgifter till texten. Resultatet visade sig bli att de informanter som läst texten med bilder fick ett bättre utfall på övningsuppgifterna än de som läst texten utan bilder.

In this study we have examined the possible quality standards and methods for applications with service workshops in the forest industry. The purpose of the methods presented here was to start the work of standarardising the maintenance service in the industry and be of use for service providers in their quality effort.The methods we used to accomplish the study were interviews and field visits together with a comprehensive literature research. Our results are presented in the form of four solution proposals: a standard based on existing SIS standards for terminology and key indicators, checklists that are filled in by mechanics with customer participation, the construction of a instructions database, and the implementation of the method 5s.We believe our suggestions can help the service providers in the four problem areas that we have identified: long term strategy, documentation, recruitment of competent technicians, and standard procedures in their operations. These improvements will be beneficial for both the service provider and the customer..

Äldre äter ofta tre mål om dagen varav ett som är varmt/tillagat. Detta ställer höga krav pånäringsinnehållet. Under en lunch/middag bör äldre få i sig 430 -540 kcal samt 25 ? 30 gram protein enligt svenska näringsrekommendationer. Äldre med hemtjänst kan få färdigrätter av märket Varsågod tillverkade av Elite hotel levererade hem till sig via hemtjänsten i kommunen.

The core process is responsible for internal business development and is the process that runs through the organization and the results which creates a value for the customer. Some research suggests that identification of the client's conscious or unconscious needs clarifying the so-called core process in the organization and operations can thus be more effective. The study aims to identify and analyze the experience of the core process within child health care. The method has been interviews with nine managers and 10 clinic nurses in a county. The results show a lack of knowledge regarding core process and process work.

The core process is responsible for internal business development and is the process that runs through the organization and the results which creates a value for the customer. Some research suggests that identification of the client's conscious or unconscious needs clarifying the so-called core process in the organization and operations can thus be more effective. The study aims to identify and analyze the experience of the core process within child health care. The method has been interviews with nine managers and 10 clinic nurses in a county. The results show a lack of knowledge regarding core process and process work.

The foremost objective of business organizations is to generate value for shareholders and to opt for strategies which optimize it. Hence it is of key concern for business leaders to appreciate how operations best are run to maximize value creation. This study explores how financial theory can reveal the link between one particular business strategy and the corresponding effect on shareholder wealth. The question in focus is whether construction companies can enhance their value creation by implementing shift-work to increase the weekly production rate. The thesis particularly targets apartment block projects in Sweden and has the construction company Peab AB as primary object of study.

The aim of this study is to study how sustainability policies are implemented and perceived in the operations of a Swedish fashion company. The fashion industry is affected by strict controls when it comes to transparency and reporting of sustainability efforts. This contributes to a strong focus on sustainability. The theoretical framework revolved around institutional theory where the phenomenas of decoupling and recoupling were central. A qualitative case study was conducted where interviews were the primary source of data.

Most of today?s concrete structures that are built on site are mainly constructed in a traditional fashion with a lot of artisanal operations. One step towards industrializing the in-situ construction of concrete is to use prefabricated reinforcement. Through this method there can be a lot of savings when each bar doesn?t have to be placed and fixed separately on site.

This paper presents techniques for speeding up commonly used algorithms forbounding volume (BV) computation, such as the AABB, sphere and k-DOP. Byexploiting the possibilities of parallelismin modern processors, the result exceedsthe expected theoretical result. The methods focus on data-level-parallelism(DLP) using Intel?s SSE instructions, for operations on 4 parallel independentsingle precision floating point values, with a theoretical speed-up factor of 4 ondata throughput. Still, a speed-up between 7?9 are shown in the computation ofAABBs and k-DOPs.

The structure of the thesis is based on opportunities to attract businesses to the region, the need of establishments in the region and benchmarking with establishment strategies of other cluster initiatives. The identified opportunities are the local business relationship with ABB, the prerequisites of life quality in the region and the availability of financial support. Further on has a number of opportunities to be developed been identified; diversification of the existing businesses, an expansion of the cooperation with universities and to simplify the contact with local authorities. Challenges that HVV is facing is: creating a more dynamic labor market, secure long-term labor supply, spread the image of the brand HVV and finally putting HVVs geographic scope. Two of the identified needs of establishments are strategically important: to establish a third-party logistician and commercializing systems for distributed generation and energy storage.

År 2000 presenterade FN den s.k. Brahimi-rapporten. Den efterlyste en ?doktrinomsvängning? för attFN på ett mer effektivt sätt skulle kunna möta framtida utmaningar inom ramen för fredsfrämjandeoperationer. Rapporten redovisade ett antal konkreta förslag till förbättringar.

IT-system utvecklas idag ofta i globalt distribuerade organisationer. Detta görs för att möta de krav som ställs från omgivningen samt för att finna specialkompetens. En global organisation kan medföra distribuerat arbete, alltså att utvecklingsgrupper sprids över flera platser. Ett problem med detta kan vara att få alla delar av verksamheten att arbeta mot ett gemensamt mål. Koordination ? att hantera beroenden mellan element i komplexa organisationer för att möjliggöra effektivt arbete mot ett gemensamt mål ? blir då en viktig aktivitet.

This thesis concerns an energy audit of a food industry. The company's business consists of boiling and peeling shrimps, and producing mayonnaise-based salads. This type of work involves energy-intensive processes, such as steam generation, compression of air and refrigeration of large spaces. These needs are supplied with electricity. Furthermore, the industry is a major consumer of district heating, particularly for heating the supply air in the ventilation system.

Syfte: Uppsatsens syfte är att ta reda på likheter och skillnader mellan stora och små hotellkedjor i sättet hur dessa marknadsför sig via sociala medier.Till detta syfte har vi arbetat mot tre frågor:Hur använder sig hotellkedjor av sociala medier i sin marknadsföring?Hur ser interaktionerna ut mellan hotell och deras följare via sociala medier?Har storleken på hotellkedjor någon betydelse i sin marknadsföring via sociala medier?Metod: För att komma mer på djupet inom ämnet har vi valt att använda en kvalitativ forskningsmetod samt en observation. Det empiriska material vi samlat för arbetet är från fyra respondenter från fyra hotellkedjor som är insatta och har betydande roller i det vi valt att studera. Alla har vi intervjuat ansikte mot ansikte och observationen är genomförd i form av sammansatt matris.Slutsats: Vi har genom utförda intervjuer och analys identifierat hur små och stora hotell förhåller sig till sociala medier. Utifrån detta har vi även funnit likheter och skillnader mellan stora och små hotellkedjor i sättet hur dessa använder sig av dem sociala medierna som marknadsföringskanaler.