Municipalities must establish budget annually but they are free to decide how the governance should be designed, this can lead to lack of consistency and measurability within and between municipalities. The purpose of this thesis was to present a proposal for a unified and more measurable financial structure of a municipality where this was lacking. In our theory we describe the issues of traditional management control and we introduce an alternative control with non-financial ratios included, called the Balanced Scorecard. In the empirical data it is investigated how the governance of a municipality could be designed, according to the respondents. In the analysis the information gathered to reach the answers to what are considered to be useful governance in municipality, are examined. In the conclusion, we design Balanced Scorecards with both financial and non-financial ratios to the councils of the municipality..

Italy is the third largest market in Europe with a population of almost 58 million. The country is the tenth most important market for Swedish sales. Italy has a fairly good economy at the moment and the forecast tells of an increasing strength during coming years. Despite all of this, Sweden is exporting a fairly small amount of wood to Italy. Only around 2,3 % of all Sweden?s wood export goes to Italy.

Jönköping Energi AB (JEAB) is a local energy supplier for the county of Jönköping. JEAB also maintain the local Metropolitan Area Network (MAN). They have recently installed GPON in a portion of their network and have connected it to the MAN via an Extreme switch.However JEAB would prefer to use Cisco equipment instead of Extreme since the MAN comprises of Cisco hardware. They require a solution to connect GPON to the MAN with a recently purchased line card (Cisco 7600 ES20) which can be installed in a Cisco 6500 Catalyst switch. There is also a possible solution with an Alcatel-Lucent 7450 ESS-1 switch.

The aim of this study is to examine the religious landscape of Brazil, and based on the theory of secularization by Pippa Norris and Ronald Inglehart to explain why Brazilians are religious and not secular. The study is a secondary analysis that uses existing statistics to examine different units of analysis of Brazil?s religious landscape, economics and equality, etc. Based on their theory I find that Brazil is still religious due to the lack of security in the country. Brazil is insecure in terms of measures of socioeconomic equality, stable politics without corruption, and physical safety of the citizens in Brazil.

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.

Title: Competitive Advantages in Professional Football Cubs ? A Resource-Based Analysis Authors: Daniel Grass, Mattias Holst, Bengt Jönsson Semester: Spring 2001 Supervisors: Leif Edvinsson, Allan T. Malm Problem: In order to be a successful football club, the management team has to consider a variety of business issues. Since money is having such an impact on the football industry of today, the financial status of the clubs sets the condition for how clubs are able to achieve their main objective, i.e. to be successful on the football field.

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.

Bioethanol is one alternative energy fuel that can be produced from different types of biomass. Second generation bioethanol comes from fermentation of lignocellulosic material and can be seen as a more environmental friendly alternative as e.g. forest residues and agricultural by-products are used. To be able to use lignocellulosic biomass in ethanol production, it has to be subjected to different treatments first. In this study, aspen sawdust was used as lignocellulosic material.

Summary The purpose of this research is to find out if technology is being used in pre-school activity, to what extent, in which way and what part the pre-school teachers believe they should have in the process. To gather information for the research, questionnaires were sent out to all pre-schools in a municipality in central Sweden. Based on that information two were chosen for observations and interviews. The work with technology in pre-schools may vary. Some pre-school teachers believe they do not adopt any technology at all when asked and all this because of their own lack of interest or knowledge, while others believe it is contained in all of their educational activities.

Picker robots are often mounted close to each other above a conveyor belt. To be able topack robots even closer, it is desirable to reduce the footprint of the robot?s base. One way toachieve this is to skew the arms of the robot which makes it possible to move them closer toeach other.This Master Thesis has been carried out at ABB Corporate Research. The purpose is toevaluate the benefits and drawbacks for the idea of making today?s Picker robot morecompact by skewing the arms.

AbstractIn the secondary-school program for hotel and restaurant complete courses or parts of courses are placed in workplaces so called workplace education (APU), this means that the content in the course plan must be discussed and be divided in a proper way between the school and the workplace, so that the students is gaining all the parts that is prescribed in the goals for the course.Interviews with tutors and teachers have been performed, with the purpose of investigating how the collaboration between the school and the workplaces should look like so that the APU fulfills the content and quality that are prescribed in the specifications of the education. The study shows that a better structure for collaboration between the school and the workplaces is needed. Lack of time and financial resources are the factors that according to the study reduces the possibility?s to (among other things) perform education of tutors, and for the teachers to plan and follow-up the APU-period..

How do you see on natural science within preschool? Does education and interest play a role for how the educationalist works with natural science? And is the children?s interest for natural science affected by the educationalist, what does the educationalist think himself? These questions have I under my teachers training and under deputyship in preschool asked myself and these questions lies to behalf for my investigation. I interviewed five educationalists on different preschools for my investigation.My investigation resulted in that I have been able to see a certain conjunction between how you work with natural science in preschool and the educationalist education or interest. What also plays a role is that you often associate natural science with knowledge of nature. The educationalist seems overall positive to natural science, but depending of a lack of knowledge it feels strange and difficult.

The main purpose of this study was to translate Stuttering Severity Instrument 3 and to evaluate its reliability and validity. Five speech-language pathologists assessed 35 adults who stutter with this assessment tool. Overall the results showed a very high inter- and intrarater reliability. A highly significant correlation between Stuttering Severity Instrument 3 and ratings of severity, made by the speech-language pathologists, strengthen the validityof Stuttering Severity Instrument 3. No correlation was found between the total score of Stuttering Severity Instrument 3 and the self-report measure Overall Assessment of the Speaker's Experience of Stuttering, whichindicates a lack of social validity in Stuttering Severity Instrument 3.

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.

Visby is a city that at first glance is of medieval origins. The popular image of scientists today is that the city was formed in the Middle Ages. According to some of the researchers Visby was formed during the Viking Age, it is based on the basis that the area has been used for a long period. Urban development in the Nordic countries is complex and there are different opinions as to why the Nordic cities emerge. It is important to shed light on the underlying process on why cities are emerging to provide clarity as to why Visby city is emerging.