The function of budgetary controls is to control the resource allocation within companies. It can also be an instrument for measure and control subordinates and/or business units? performance (Van der Stede 2001). This paper concerns the latter; when the budgetary control function is used to measure and control subordinates performance based on budget. Previous research in this area has not yet accomplished to explain the effects of tight budgetary control which Hartman (2000) considers as the main issue to be concerned about in management accounting research.Previous research has presented contradictory findings regarding tight budgetary control explained by positive effects as well as negative effects during the last decades.

The purpose of this thesis is to achieve an increased understanding of factors and considerations of importance to larger companies? purchases of tax consultancy services. Based on a qualitative case study, the thesis more specifically analyzes purchasing companies? perception of quality in tax consultancy services, how the companies organize their purchases of such services and the relationship between purchasing companies and tax consultants. The study suggests that tax consultancy services constitute a heterogeneous group of services which are normally purchased by people in charge of either accounting or tax matters in the purchasing company.

This report is focusing on problems with introducing standard enterprise resource planning systems (ERP) in businesses. A study has been carried out on a service and support department at a Swedish heat metering company, SVM North Node. The study aims to help the company become a better customer in choice and customization of a new ERP system. We make a description of the department studied and the work carried out there, on the basis of learning, knowledge and cooperation. As a final point we present some ideas on how computer systems could support their work, hoping that this will result in them making adequate demands on a new ERP system..

SAMMANFATTNING Examensarbete, Human Resource Management, Ekonomihögskolan vid Linnéuniversitetet, Organisation, VT2013.  Titel: ?Medarbetarsamtal ? vilken funktion fyller de?? Handledare: Kjell ArvidssonFörfattare: Josephine Berg, Magnus Ivarsson och Martina Jonsson Examinator: Mikael Lundgren Bakgrund: Att det hålls årliga medarbetarsamtal tillhör vanligheterna på de flesta företag, såväl inom privat som inom offentlig sektor. Men är det någon mening med att ha medarbetarsamtal? Vi undrar om de finns endast för att fylla ett ceremoniellt syfte, om det är något ledningen bestämt utan att förklara varför för de anställda? Syfte: Syftet med vår studie är att försöka ta reda på hur chefer och medarbetare upplever medarbetarsamtalför att se om dessa samtal fyller någon funktion eller om de existerar någon egentlig anledning. Metod: För att besvara studiens syfte har ett induktivt angreppssätt med en kvalitativ metod valts som grund för uppsatsen.

The function of budgetary controls is to control the resource allocation within companies. It can also be an instrument for measure and control subordinates and/or business units? performance (Van der Stede 2001). This paper concerns the latter; when the budgetary control function is used to measure and control subordinates performance based on budget. Previous research in this area has not yet accomplished to explain the effects of tight budgetary control which Hartman (2000) considers as the main issue to be concerned about in management accounting research.Previous research has presented contradictory findings regarding tight budgetary control explained by positive effects as well as negative effects during the last decades.

Human rights have been added to the new curriculum which came into force the 1st of July 2011 in the Swedish Upper Secondary school. The purpose with this master thesis is to compare the old and the new curriculum as part of an examination of what way they affect the Social Science education. Further the analysis focus on what is affecting discourses in the Social Science about human rights, as well as its communication and incorporation in its education. The empirical material consists of the schools steering documents and interviews with Social Science teachers. The theoretical framework is based on human rights education (HRE) and curriculum theory.

Den ökade globala konkurrensen har resulterat i att många företag försöker uppnå konkurrensfördelar genom att ingå i olika sorters allianser. För att en allians ska bli framgångsrik spelar integrationsprocessen mellan företagen en viktig roll. Under denna process uppstår ofta problem som är kultur- eller personalrelaterade vilket innebär att Human Resource funktionen får betydelse för hela alliansens framgång. Vi har i vår uppsats undersökt vilka värdeskapande HR-aktiviteter som måste skyddas i samband med en allians, för att förhindra att det enskilda företagets unika värdeskapandemöjligheter förstörs. De företag som ingick i studien var Astra Zeneca, Volvo och Stora Enso.

Counselling is one of the most commonly utilized tools in the work place. The purpose of this paper is to explore how four employers utilize early counselling sessions related to absences due to illness. A qualitative research method has been used and four human resource managers have been interviewed. The research questions have been divided into three categories: the counselling structure, the counselling model and the counselling dilemmas. The interviews have been transcribed and processed through these three categories.

ISO14001:2004 : A Human Ecological Tool?This is a study by means of litterature analysis and personal experience to find out wheather you could call ISO14001:2004 a Human Ecological tool. The ISO14001 is an environmental management system. I'm approaching the issue from a users' perspective and putting my experience of implementing the ISO 9001 at my work to good use. Though my personal experience is limited to the implementation of the ISO 9001, it is quite relevant to the task since the update of 2004 the ISO14001:2004 is brought closer to the ISO 9001 standard in many ways.

Right-wing populism has through the past decades flourished in several countries in Europe. Research has shown that right-wing populism is, with its political starting point in ?the people?, focusing on the majority and is sometimes excluding the minorities from the politics. Since human rights regulations are mainly a protection of minority rights, the aim is to examine if the politics of the Sweden Democrats, as a case of a growing right-wing populist party, is a threat to human rights and in that case, in what respects. The thesis is supposed to answer the question in what respects the politics of the Sweden Democrats contravene with the European Convention?s protection of minority rights.

There is an expression called ?grief of climate? that refers to feelings of powerlessness and heaviness related to the environmental problems of today. A feeling that every move we make has bad consequences for nature. This essay is an investigation of how art in general and jewellery art in particular can be a way of discussing and visualizing current environmental problems and the complex relationship between human and nature. I am discussing how artworks dealing with a dark and dystopian picture of the relation can be seen as the memento mori of our time.

The concept of security is a contested one. The United Nations definition in UNDPs Development report of 1994 is the most authoritive and commonly cited. The civil war in Sudan has led to 2 million deaths and over 5.5 million refugees. In a resolution from 2005, the UN decided that the war in Sudan was a threat to international security and peace. The 10th of January UN decided that a peace commission ought to be send with 10 000 military and civil men including 700 policemen.The main purpose of this thesis is to improve our knowledge of those factors which can cause an increased risk of conflict within a state, and how that can affect the social conditions for individuals.

The natural disasters of recent time have caused the people of Sweden to donate very large amounts of money to different fundraising organizations. With this in mind, we found it interesting to examine the extent of disclosure in the annual reports of the Swedish fundraising organizations. Thus, the purpose of this study is to identify which factors that influences the extent of disclosure of accounting principles in the annual reports of Swedish fundraising organizations. To fulfill this purpose we conducted a content analysis of 149 annual reports from Swedish fundraising organizations. To help us explain the levels of disclosure we applied stakeholder theory, institutional theory and legitimacy theory.

The new accounting standards IFRS and IAS was implemented in January 2005, the purpose was to harmonize accounting standards world wide. As a result of these new rules the real estate companies are allowed to appraise real estates assets at market value. It has long been debated whether this appraisal fulfils the requirements for relevance, reliability and comparability.The paper attends to how banks control the information given by the real estate companies in the process of credit granting. As an introduction we describe the purpose of accounting and the problematic´s about appraisals with market values. Further on there is a discussion on which factors are taken into consideration when banks grant credits.The study is built on interviews at three different commercial banks.

Vårt syfte med uppsatsen var att ta reda på om KASAM-begreppet, trots att det har några år på nacken, fortfarande ses som betydelsefullt. Vi utgick från personalens perspektiv gällande KASAM's betydelse för barn 0-12 år, placerade på institution eller med någon form av insats från öppenvården. Genom kvalitativa intervjuer tog vi del av personalens erfarenheter av KASAM's betydelse för barnen, hur de arbetar och om de metoder de använder sig av , ger möjlighet att skapa en känsla av sammanhang för barnen. Vid tolkningen av vårt intervjumaterial utgick vi från tre teman baserade på våra frågeställningar. Det som framkom av materialet var att KASAM har stor betydelse för barnens välbefinnande.