Under senare år har ett flertal reformer gjorts för att öka pressen på kommunerna att sköta sin ekonomiska hantering. Budgetuppföljning har hamnat i fokus för att hålla nere avvikelsen mellan resultat och budget. Syftet i uppsatsen är att ge en ökad förståelse för vad det är som påverkar budgetavvikelserna i de svenska kommunerna. I uppatsen används statistiska analyser av dels eget insamlat datamaterial för att hitta samband och förklaringar till hur budgetavvikelserna skiljer sig utifrån a) partiblocktillhörigheten hos de styrande i kommunen, b) hur stark den politiska makten är hos de styrande i kommunen, c) storleken på kommunen. Undersökningens resultat visar främst att en större folkmängd i kommunen generellt leder till ökade problem att följa budgeten och därmed är det dessa kommuner vi ska akta oss för att lita på när det gäller budgeten..

When working with market communications it is important that ones brand is noticed and remembered, for which the marketer has many tools at hand. This study compares the communicative effects of PR and paid advertisement on consumers, in response to the underlying purpose to provide a theoretical framework for better understanding the relative effects of the two tools. In the struggle for consumers? attention we find ads to be a tool to achieve wider brand knowledge, whilst PR is rewarded more extensive elaboration once noticed. The study also affirms the causal link between communication credibility, attitude toward the communication and brand attitude.

Background: Sweden is one of many countries which have a long history of immigration during the past decades. Each yearSweden receives numerous immigrants from different parts of the world, which has madeSweden to a multi-culture country.Aim: The aim was to describe nurses? experiences of encounters with patients from different cultures.Method: A literature-based study based on qualitative research, nine scientific articles were performed.Result: The analysis of the data resulted in four themes such as; insufficient communication, family members as a link to the patient, unfamiliar situation, and attentive to the patients? vulnerability with seven subthemes.Conclusion: For a well functioning encounter between nurse and patient from different cultures, a prerequisite is that the nurses establish a relationship based on good communication with the patient and relatives. This can prevent inequality, suffering based on lack of nursing, violation and misunderstandings..

Many corporations turn to IT-outsourcing to focus more on their core competence or to cut the IT-budget. There is one caveat, the costs presented at a first glance does not always present the entire truth. Instead the costs run deeper and so-called hidden costs exist beyond the contractual cost. Reducing these hidden costs may very well be crucial to the entire IT-outsourcing endeavor. However many firms are not aware of these costs and as such they have a reduced chance of success.

Syftet med denna fallstudie har varit att undersöka hur ledarskapet hos rektorer inom en utvald gymnasieskola påverkat visionsarbetet och möjligheten att skapa en lärande organisation. För att undersöka detta har tre forskningsfrågor ställts: Vilket ledarskap har rektorerna använt? Har rektorerna arbetat med en tydlig vision? Kan man utifrån rektorernas svar prata om en lärande organisation?Fallstudien har använt sig av intervjuer för att få svar på de tre forskningsfrågorna. Frågorna har ställts till sex rektorer som vid olika tillfällen under perioden 2003-2014 arbetat på den undersökta friskolan. Undersökningen har genomförts med en kvalitativ metod och en blandning av ett induktivt och deduktivt angreppssätt, det som kallas för abduktion.Resultatet har visat brister i det visionära ledarskapet hos rektorerna.

Under produktionstiden på en byggarbetsplats spelar uppföljningen av nedlagd tid under projektets gång en viktig roll. Dels för att kunna jämföra nedlagd tid mot tid enligt budget/kalkyl men även för att kunna reglera ÄTA-arbeten genom att kunna tidsätta dem.Inom ramarna för detta examensarbete skall ett hjälpmedel för denna typ av uppföljning tas fram. Hjälpmedlet skall byggas upp med hjälp av Excel och skall struktureras upp genom referenser, formler samt villkorsstyrd formatering. Denna Excel-fil skall kunna användas i olika typer av projekt och skall efter rådande projektstruktur anpassas därefter.Delarna som hjälpmedlet skall kunna fungera som stöd till vid tidsättning av ÄTA-arbeternas omfattning, vid löneadministration samt totalt nedlagda tider på olika arbetsmetoder/material.

The aim of this study is to contribute to a better understanding of the syllable as an alternative to the phoneme at the basic reading and writing. This report is based on a qualitative analysis of Håkanstorp school´s approach to the basic reading and writing in class. Their approach to reading and writing is controversial, as it is based on the syllable instead of the phoneme, as usual in the traditional reading and writing. The education result, I have found, is that the syllable leads to a very clear and structured working procedure, which ultimately leads to class teachers being able to work from a diagnostic approach. This structure, with many parts of the course helps educators to clearly follow what level students are at.

Problem: What are the characteristics of Polykemi?s management control system and how is it affected by growth? Purpose: To describe and analyse the management control system of a medium-sized family-owned company from the perspective of Simons? Levers of control. Research design: An abductive, interview-based case study of Polykemi AB. Conclusion: Polykemi?s management control system is primarily a traditional one which is rather strong in terms of Levers of control.

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..

The purpose of this study was to investigate if preferences for high- and low context communication differed significantly between individuals from individualistic and collectivistic cultures, living in a multicultural environment. A quantitative survey was used as method and the survey was answered by 150 students at Jönköping University and Uppsala University. Two self-assessment scales, obtained from previous studies were used to measure the degree of the two cultural dimensions and communication styles. Two multiple regression analyzes were performed to investigate the connection between collectivist cultures preference for high context communication and individualistic cultures preference for low context communication, that has been found in previous studies. Two ANOVAs were also performed to investigate differences in communication style depending on sex and length of stay in Sweden.

The aim of this thesis is to form a theory of the green consumer power and to distinguish whether this phenomenon could indicate a movement toward the ecological citizenship. To do so, scientific theories regarding the responsibility of companies have been used, as well as the public choice theory, to link individuals as citizens to individuals as consumers. The motives of corporate environmental responsibility, along with consumers ability to bring pressure in different dimensions, are later drawn on as indicators applied to empirical information. The largest producer of ecological products in Sweden, Arla Foods, is employed as case study to explore if the green consumer power can and does exist. The ecological citizenship uses the ecological footprint, to define in what ways we can minimize our part of environmental degradation.The study seems to strengthen the theory, consumers do have a power to make companies go green and they tend to use it increasingly.

The aim of this study is to find out if there is any difference between how a state-owned company and a publicly listed private company communicate its sustainability performance in its sustainability report. It also aims to find out if the communication regarding sustainability has changed over time. The poll was conducted in two Swedish companies, Sveaskog AB and AB SCA, operating in the forestry industry and through a quantitative content analysis, the companies' sustainability reports from 2005 and 2010 were examined. To get a result, the reports has been examined by the GRI framework (Global Reporting Initiative) and an assessment of the communication was made based on a scale of 0-3. The results has been evaluated based on stakeholder theory, legitimacy theory and the growing interest in CSR. The analyses found evidence that there is a link between the form of ownership of the company and how it communicates regarding sustainability.

 The intention of this paper is to explore the contacts between the Swedish province of Scania and Southeastern Europe in the Migration Period. This has been done through comparative studies of four object categories. Parallels to glass, horse trappings, jewellery with inlays and sword decorations found in Scania have been studied in southeastern and centralEurope, as well as the cultures of peoples involved in the Migration processes. The conclusion is that contacts were upheld in several ways: through trade, exchange, alliances and gifts. Old trade routes along the Vistula were used in the south-easterly direction to the Pontic area but were changed to the Moravian Gatein the latter half of the period, while westerly routes probably worked most of the time.

During our formative years, technology has always had a natural part of everyday life, and for us technology has never been particularly gendered. If this depends on the climate and the attitude of our homes, ourselves, the combination of both or something completely different is a question we have asked ourselves at times. But our approach to technology does not seem as obvious to all women, and today the IT industry is heavily dominated by men. This has meant that we have asked the question whether there is any underlying reason why so few women opt for IT courses? Is there a link between how different IT organizations profiles and the prevailing gender ratio? The purpose of this study is to investigate whether there is any connections between how IT organizations are related to gender issues and how the structures, attitudes and gender actually looks like in the IT industry today, and how this can be seen in their branding efforts.

Det finns lite forskning kring förskollärares upplevelse av trivsel och arbetstillfredsställelse och därför syftade den här studien till att undersöka det hos förskollärare från två nybildade arbetslag. Studien genomfördes med en kvalitativ ansats med en tematisk analysmetod genom halvstrukturerade intervjuer och öppna observationer. Resultatet visade att aspekter som påverkade positivt var känsla av upprymdhet i att gå till arbetet, glädje i att vara med barnen och trygghet i arbetslagen. Aspekter som påverkade negativt var stress, tidsbrist och frustration över saker de inte kunde kontrollera. Deras arbetsmiljö skulle förbättras om de negativa aspekterna reducerades och om de fick göra de förändringar de önskade.