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 aim of this study was to examine women shelters conditions as an organization and how these conditions affect their work with children who have experienced family violence and live in their shelters. In order to achieve a more profound and comprehensive view of the women shelters and their work with these children we selected to execute a qualitative method with semi-structured interviews with collaborators from nine different shelters in Sweden. We found that the women shelter as a non-governmental organization was bicameral and complex where their work with children distinguishes on several areas. We discovered that the women shelters were an organization, affected and formed by its environment. From our empiricism we could distinguish differences on a municipality level where collaborations with schools and social services occur in a resource guided hierarchy which influences the women shelters work with children.

This essay discusses the decision of licensing for nursery and school teachers. In Swedish society there has for a long time been discourse about professionalisation within various industries, Including teaching. One strategy towards achieving professional status is official authorisation of a profession, which occurs when a profession obtains licensing. In February 2011, the Swedish government announced the decision that nursery and school teachers would be licensed. This means that only those with an education can be employed as a teacher and obtain that license.

Title: Pricing of IPO:s on the Swedish stock market Authors: Mikael Gustavsson Martin Kvist Henrik Wannberg Tutor: Anders Hederstierna Problem: There are certain sets of problems for underwriters when they are pricing potential stock-exchange companies. The problem partly consists of estimating the demand at an IPO and also to accurately value the business in comparison to the market. To set the price per share is problematic, since the company carrying out the public offering wants to optimise the amount of capital at the same time as they want the share to be subscribed in full. If the IPO would not be carried out, it could cause harm to the position of the underwriters. Purpose: To investigate whether underpricing exists associated with IPO:s on the Swedish market during the period 1995-1999. Method: The collection of data has been achieved by means of: Internet, E-mail and telephone calls. Conclusions: We have reached the conclusion that oversubscribing in comparison to the return at an IPO has an average growth of 3.3 per cent the first day, on every occasion of oversubscribing. For the studied population, Including 138 initial public offerings, the average market value rise is 15 per cent the first day. When we made our calculations, adjustments have been made for the general index of Affärsvärlden (AFGX).

The European Union's work on equal opportunities for women and men can be described historically in three eras; equal treatment, positive action and, most recently, the gender perspective. In accordance with the latter, gender mainstreaming is the latest method in dealing with these issues. Its aim is the implementation of the gender perspective in all policy processes and to challenge the male norm that permeates all decision making. EU:s work on equal opportunities, though, persists not only of gender mainstreaming but has a double approach also Including special actions.This thesis bases its argumentation on discourse analysis of communications from the Commission regarding employment and social affairs. It argues that the two components of the double approach; gender mainstreaming and special actions, are incompatible and even becomes contra productive put together.

In recent decades, demands has emerged that the companies shall take a greater social responsibility for the impact that they have on their environment and that this impact shall be reported, which is known as Sustainability Reporting. The Sustainability Report is based on a number of general principles that ensure the content and the quality of the Sustainability Report. One of these principles is the principle of completeness. In the research, this principle seems to have been interpreted in terms of number of reported aspects and indicators, which can be a limited view where only the existence of the aspects and indicators is observed. By Including the degree of the reporting in terms of full, partial and no reporting as well as a comparison between the real and the alleged reporting, our intention is to extend the principle of completeness and to develop a tool that we also apply through an empirical survey in a particular area.

This thesis investigates the regulation of hybrid work environments by focusing on the implementation of rules by both management and employees. It examines the methods used to measure compliance and the consequences of non-compliance within organizations. The study also explores how flexibility in work arrangements and the balance between work and personal life affect employee well-being and productivity. Furthermore, it highlights the critical role of self-leadership in navigating the complexities of hybrid work, emphasizing how effective self-management can enhance organizational efficiency and employee satisfaction. We have adopted a qualitative research approach and interviewed employees, managers, and HR personnel with experience in hybrid work. The different perspectives are expected to provide insights into this area by Including all levels within an organization It is evident that organizations that have clearly established rules and guidelines regarding hybrid work have achieved the best desired results.

The genus Borrelia is a widespread, pathogenic pest and the causative of among others borreliosis or Lyme disease. The vector for the bacteria is the hard tick, Ixodes ricinus and the infection is transferred through a bite. Untreated, Borrelia may cause arthritis, heart damage or neuroborreliosis. Infection is made possible through different strategies for avoiding the body?s complement system.

The supermarkets are taking more and more market shares for potted plants the last years, and a greater part is bought without prior planning. Signals from several European countries, for example Denmark and UK, indicate that potted plants with added value have become more and more popular and the added value is based on present trends. The meaning of added value in this thesis is fancy pots, packaging, pins or arrangements. Potted plants with added value sold in supermarkets offer the consumer the advantage of getting a ?ready product? quick and easy.

This study deals with the Swedish public library in our changeable time. New technology, an altered media situation with a growing digitalization, globalization and a society focusing on the individual and the market have put the public library in a new, indistinct position. It is described as facing an identity crisis. The aim of this thesis is to, by interviewing a group of young people ages 15-16, find out what the public library is for this user group and what it ought to be according to them. How do they value the services provided by the public library? Are there services they miss? The thesis also aims at relating the opinions of the young people to earlier research.

Payday loans are becoming a challenge of increasing gravity for society. Statistics show that the number of young adults with financial issues related to such loans has been growing over the past few years. Despite efforts to halt this trend, little is changing. Government mandated warning labels in commercials are typically used to inform about the risks associated with the consumption of certain goods and services, such as alcohol and tobacco. Despite issues related to payday loans, there is currently no legislation in Sweden mandating the inclusion of warnings in marketing of such loans.

The objective with this study is to investigate the school introduction of newly arrived students, by focusing on the latter years of high school, by comparing two schools method of working.This was done by a qualitative survey based on half structured interviews and existing school documentation.The questions of the study targeted the schools method of working, how well the education was adapted to the students and if it was appropriate to them. We also asked about the school resources to meet the need of the newly arrived students. Our theoretical assumptions were based on Haugs? terms ?Including integration? and ?excluding integration?, Lahdenperäs? theory about intercultural education, Vygotskijs thoughts about adapted education and finally Blossings? description of different cooperative cultures. Our results showed that school introduction for newly arrived students were formed from the schools? view on learning development and adapted education.

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 with this essay is to examine and create an understanding for what meaning graffiti and street art has for those who practice it. Furthermore, the practice of graffiti and street art is seen in relation to how urban space is produced. Five semi-structured interviews and one group interview has been made to answer the questions "What meaning does graffiti and street art has for those who practice it? Can it be seen as a way to construct identity?" "How do the artists relate to existing ideals about public space?" and "Does the artists see graffiti and street art as a resistance against the normative representation of the city, in that case, how?" The theoretical framework consists of Mitchell's ideas about public space, Tonkiss' definition of social order, Lefebvre's spatial triad, de Certeau's concept of strategy and tactics, the concept of appropriation and Castell's theory about collective identity. The results showed that the practice of graffiti and street art can be understood as a more complex practice than earlier research has shown.

The Swedish state and educational system are secular, so to say they do not depend on the former protestant state church anymore. Many people in Sweden are also secular. Even so, in school teachers meet students with a religious faith. The purpose of this study is to examine how teachers without a religious belonging experience the encounter with religious students. The method used was semistructured interviews with five teachers in a upper secondary school in a multicultural suburb of Stockholm.