For a company to get the best possible profitability, requires financial planning. Budgeting isa common tool in financial planning. For operating lamb producers, a planning program suchas Agriwise is a good tool. Individual lamb producers may change certain standard figureswithin the planning program to better correspond with reality of the individual cases. In thisway, lamb producers may plan according to which revenues and costs they may expect thenext period.

This report deals with the attitudes within municipalities of open source software and open standards and if open source software may be an option to gain open standards. The aim has been to find out if open source software and open standards would be able to solve the lock-in problems that municipalities have against proprietary software. The study is conducted as an exploratory, inductive and qualitative study with depth interviews of subjectively selected informants as data collection method. A literature review has also been implemented by the relevant books and articles. Some economic determinants of municipalities to make use of open source software have not been considered in this study.

The purpose of this study is to examine the implementation of the Convention on the elimination of all forms of discrimination against women, CEDAW, in Uppsala local council and county council. The aim is to examine how the respondents, in their daily work, understand and implement the convention as well as how they consider the prerequisites for a successful implementation. The study was conducted using qualitative interviews with three civil servants and four politicians. The theoretical approach was implementation theory whose concepts willingness, comprehension and capability were used as tools for the analysis. The results portray CEDAW as a well-known treaty amongst the respondents but at the same time absent in local politics and everyday work.

The ongoing harmonization process aims to incorporate IFRS regulations into the Swedish accounting. As a consequence investment property?s starting from 2005 may be valued using the fair value method, in accordance to IAS 40. This involves major changes for listed property enterprises that from now on can value a large extent of their assets to fair value. All parties don?t appreciate this progress, opponents to fair value have expressed great concern that fair value don?t work in practice.

A recent development in the field of accounting has been an increasing use of fair values in financial reporting. In 2005, this development was reinforced in Sweden by the adoption of the International Financial Reporting Standards. The aim of this thesis is to discuss the problems related to the use of fair values, through a case study of the Swedish investment bank Carnegie. In May 2007, Carnegie announced that the result had been overly stated by 630 MSEK, due to the valuation of derivatives within the trading department. The empirical material consists of documents produced in the legal process between Carnegie and the Swedish Financial Supervisory Authority.

Background: Balanced scorecard is a relatively new strategy in analysing activities in a company. To carry out a strategy in an organization a successful implementation is very important. Strategy implementations are unique for each organization and to succeed it has to be formulated and implemented with the individual companies particular conditions as starting- point. A problem is that the implementation sometimes is treated as a small detail in the planning process. This problem depends on how the strategic plans is carried out.

Abstract CORDIC (Coordinate Rotation Digital Computer) is an iterative algorithm for the calculation of a two-dimensional vector in circular, linear or hyperbolic coordinate systems. This paper presents a survey of known CORDIC algorithms and architectures for the rotation and vectoring mode in the circular cordinate system. In addition an implementation of the differential CORDIC algorithm in VHDL has been done. The implementation is designed to keep the fast timing and throughput characteristic known for on-line redundant arithmetic..

The purpose of this study is to find out why the EU has not yet implemented the EuropeanCivil Peace Corps (ECPC), which the EU Parliament took a resolution about in 1999. Themore specific questions posed are whether the concept of ECPC has been redefined, whetherthe issue of ECPC has been prevented from coming up for discussion and decision-making,and what this has meant for the non-implementation. Steven Lukes' theory about the threedimensions of power is used in combination with a discourse analysis method. The materialused is documents from the EU Parliament's decisions and debate about ECPC, and ECPCfeasibility studies. In the analysis I find one "law and order"-discourse and one "peaceknowledge"-discourse.

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.

In today?s ever-evolving society the use of cash is replaced by digital services in the banking sector. Some local banks restrict manual cash handling while others remove it completely. This essay examines how management accounting is affected by restricted cash handling. The theory clarifies that management accounting strategies create guidelines and provides specific framework for employees and managers in the organization.

This study was carried out in Ronneby municipality during May 2006. I chose to compare three senior schools with regards to the implementation of objective orientated directives based on the teachers understanding of the task, motivation, resources allocated and their significance for the disparity between boys? and girls? grades.I carried out nine in-depth interviews: three at each senior school. From the interviews it emerged that teachers perceive objectives differently from parents and students. Teachers claim that they understand the directives but say that they lack the resources.

The aim of the study was to examine prerequisites for the changes that are taking place within working with Intimate Partner Violence in Va?stra Hisingen (a municipal district in Gothenburg, Sweden). My research questions concerned incentives for the new features, their practical consequences and prerequisites for implementation. The study has been performed by three focus group interviews with different parts of the organization represented. The work material has then been analyzed using Implementation Theory, Human Service Organization Theory and theories on breaking up.

Detta arbete utgör specifikation, implementation och utvärdering av ett läroverktyg sett till hur man säkerställer att en ensam utvecklare lyckas i varje enskild problemdomän. Detta nås genom en metodik för kravinsamling och specificering grundad i Co-Creation, designmönster och kodstrukturering som stöd i själva utvecklingen samt agil utvecklingsmetod sett ur perspektivet av en ensam utvecklare..

Lean has been studied intensely since the 1980s and it has been tested and successfully implemented in a wide variety of businesses. This thesis aims to examine the potential effects of a Lean implementation on meeting efficiency, a topic that has gotten little attention in the research community. First, a number of meeting problems are introduced, as they are perceived from the company that is the subject of the study. Second, the potential of introducing Lean in a meeting process is evaluated using the Lean Thinking principles. Third, the wastes that are generated from the meeting problems are identified.

The aim of this paper is to explain and compare non-compliance of two EU-directives, ?the quality of bathing water? and ?the working time directive?. This study answers the questions: Why didn?t Sweden implement the directive on bathing water quality and the working time directive correctly? Are the reasons for non-compliance the same or different in the two cases? The paper is designed as a case study and with an explanatory attempt we explain why the two directives weren?t implemented correctly in Sweden. The theoretical approach is based on both general- and EU-specific implementation theories.