Syftet är att beskriva och analysera hur Swedbanks ekonomistyrning på region- och lokalkontorsnivå är utformad, med tyngdpunkt på balanserat styrkort och budget. Vi använder en kvalitativ strategi med abduktiv ansats och semi-strukturerade intervjuer. Genom att använda ett ramverk för strategiimplementering och modeller för balanserat styrkort, budgetering, belöningssystem och organisationsstruktur analyseras vårt empiriska material. Empirin bygger på dokumenterad information om Swedbank samt resultat från ett flertal intervjuer. Slutsatser:Swedbank använder sig av balanserat styrkort i kombination med budget.

This report will discuss principle, primary and finally manufacturing structure. We were asked to produce a 3D milling to processing the prototype material that is used on the University of Halmstad. From conceptual drawings to produce components for this project have we together with a number of company take developed the right components for this project. We have calculated and analyzed the construction to get the best result for it purpose. Unfortunately have the process to produce the 3D milling has been stopped because of deficient budget and time.

This report will discuss principle, primary and finally manufacturing structure. We were asked to produce a 3D milling to processing the prototype material that is used on the University of Halmstad. From conceptual drawings to produce components for this project have we together with a number of company take developed the right components for this project. We have calculated and analyzed the construction to get the best result for it purpose. Unfortunately have the process to produce the 3D milling has been stopped because of deficient budget and time.

During the winter 2011 Isaksson and Andersson did a time budget study on Nordens Ark?s Przewalskis horses during daytime when there were visitors and caretakers in the park. This time budget study was made during daytime and when there were no visitors or caretakers in the park. The horses where observed in the morning (5.30-6.30 am) and in the evening (5.45-6.45 pm) during four days. In addition to a time budget, the horses? positions in the enclosure were registered.

This report describes the manufacture and control of a flying platform. The report describes the basic and fundamental theories required to get the platform flying. It touches on subjects such as A/D-conversion. PWM-control and PID-control. The sensors used in the platform are a gyro and an accelerometer.

The purpose of this essay is to investigate how four companies in Värmland, Sweden, are working strategically with their brands. This is a qualitative method in which we have used a combination of interviews and literature review in order to investigate the link between brands and the Karlstad region.Even though there is a huge interest in brands, there are only a few companies who can describe clearly what their own brand represents. This probably due to the fact that the brand is still regarded as a tactical tool, rather than as a strategic one. Because of this we find it very interesting to investigate how organizations in Värmland think about this issue. Are brands regarded as a strategic resource, and how strong is the link between their brands and the region?The result indicate that organizations are working strategically with their brands, but they can still get better.

Our purpose with this research has been to obtain a deeper insight and understanding for the phenomenon and term ?weekday-luxury.?Through our research, we have found a link between value, service, brands and consumer behaviour into a relationship that we termed ?weekday-luxury.? This link of values is particularly interesting to us and we are curious about the underlying motivation to ?weekday-luxury? and the driving forces underlying the phenomenon. We have noticed in society that people need something extra in their daily lives and we attempt to speculate where their perceived value lies through the concept of ?weekday-luxury." Our goal is to determine a deeper understanding and insight into this phenomenon and how it meets our needs through an identifiable pattern. We also analyze the nature of ?weekday-luxury? and its meaning.

Bakgrund och problem: Tidigare studier visar att budgeten fortfarande i hög grad är aktuellsom styrverktyg i svenska företag. De allra flesta företagen i Sverige arbetar med budget somett integrerat verktyg i sin verksamhet. Detta gör det intressant att närmare kartlägga hur verksamheternaanvänder sig av budgeten då få studier har belyst själva budgetprocessen eller hurföretagen arbetar fram sin budget. Vidare är det intressant att titta på hur budgetanvändandetser ut, hur uppställandet av budget går till, hur processen ser ut och hur integreras den färdigabudgeten i styrningen av företaget. Det kan även vara intressant att titta på hur och om företaglyssnat på kritiken och vad dem i så fall gjort för att förbättra och förändra den egna budgetprocessen.Syfte: Huvudsyftet är att kartlägga hur små/medelstora företag i Sverige arbetar med budgetprocessen.Bisyftet är att undersöka respondenternas uppfattning om budgeten.Metod: En enkätundersökning riktad till 20 ekonomichefer/controllers på små/medelstoraföretag i Sverige har genomförts.

Background: Swedish football clubs have lost their competitiveness both economically andgamely. The last time a Swedish team was represented in Champions League was 1999 and last season there were only 2 clubs with positive financial results in Allsvenskan. One factor that has not worked is budgeting where many clubs have budgeted too optimistic and thus not able to make positive results.Purpose: The purpose of this report is to review and analyze how the Swedish football clubs are working with their budgeting. The goal was to identify problems in their budgeting and to find solutions which can be used practically.Methodology: This report is a qualitative study consisting of a cross-sectional study of how Swedish football clubs are working on budgeting in 2014. Data collection has primarily consisted of interviews of budgetmakers in the clubs.

Uppsatsen utgår från resultatet av Holmen AB:s medarbetarenkät Holmen Inblick 2011 i vilken 55 till 65 procent av cheferna uppgav att de känner sig delaktiga i mål, budget respektive verksamhetsplan. Enkätens resultat avviker från ledningens önskade utfall, vilket i uppsatsen omnämns som ett styrglapp.Studiens syfte är att analysera vad som orsakar ett styrglapp genom att klarlägga varför och till vilken grad chefer i Holmen är medvetna om, och kan påverka, mål, budget och verksamhetsplan. Genom att förstå detta kan de åtgärder som krävs för att reducera styrglappet identifieras av koncernledningen. Studien avgränsas till att analysera hur organisationens struktur, kontroll och kommunikation påverkar styrglappet.I studien används en kvalitativ intervjumetod där 17 chefer på två bruk i Holmens koncern har intervjuats individuellt. Därtill intervjuades platschefen för respektive bruk samt Holmens HR-direktör.

With the fast development of Internet and the e-commerce during the last decades, retailers are now introducing online stores. This has been adopted as a common strategy within the industry and the phenomenon seems likely to increase over time. Theory based on brand extension is used in this study to explain the effects on brand attitude and the link with willingness to pay when a traditional retailer introduces an online store. We execute an experimental study in order to investigate the effects where we use the offline- and online channel as well as two brands with different strengths as independent variables. Results show that brand attitude and its link to willingness to pay transfers to the online channel.

This study presents an alternate viewpoint to the strive to overcome the gap between research and practitioners within paper prototyping in interaction design. Earlier research identifies three aspects of this gap, which is:Practitioners being unaware of interaction design methods and theoriesPractitioners being aware, but choosing not to apply these methods and theories, due to time, budget and constraints of labourPractitioners and research having different perspective on similar design issuesOur study was done by carrying out qualitative interviews with interaction designers based on two digital design bureaus. One of the bureaus has an expressed link to research: the other has not. Our hypothesis is that the gap would manifest as a difference in work practice between the two bureaus.Our study shows that the two bureaus have similarities in work practice and that this work practice is based on scientific methods and theories, but is adapted to fit the client and/or the project. We conclude that the overcoming of the gap might not be necessary.

Syftet är att beskriva och analysera styrning med budget och finansiella nyckeltal i ett energiföretag samt hur denna styrning kompletteras med icke-finansiella nyckeltal. Vår uppsats är en fallstudie på ett företag, Sydkraft Gas AB. Vi har använt en kvalitativ ansats. Vi har dragit slutsatserna, utifrån vår genomförda fallstudie, att strategin ligger till grund för budgeten och de icke-finansiella nyckeltalen. Den decentraliserade organisationen har bidragit till att budgeten har kommit att bli det huvudsakliga styrmedlet.

Syftet med denna studie är att ge en förklaring för hur en koncern använder budget för styrning och uppföljning samt varför arbetet sker på detta sätt och vilka motiv som finns för detta arbete. Studien ska ge förståelse för hur detta sker på olika nivåer inom en koncern. Studien har utgått från två forskningsfrågor:Hur använder en koncern budget för styrning och uppföljning utifrån de tre nivåerna: koncernledningsnivå, dotterbolagsnivå och avdelningsnivå?Hur skiljer sig budgetarbetet mellan de olika nivåerna? Varför finns dessa skillnader? Studien har en hermeneutisk utgångspunkt. Till en början har studien ett deduktivt synsätt för att sedan använda ett induktivt synsätt när teoriavsnittet kompletteras efter empiriinsamling. Studien har använt en kvalitativ metod i form av semistrukturerade intervjuer för insamling av empiri. Resultatet i studien visar att syftet med budget är samma på alla nivåer inom koncernen.

I have always been interested in sports, so when it was time to write the paper I chose to write about sports and economic.It has led to this problem: How is the function of management control and planning problems in sports?   Sports clubs are non-profit association and non-profit organizations aim to support members? moral and economic interests. A financial manager will lead the accounting department and have the final responsibility. The finance manager has to work to produce financial results, reports and custom operations (Högfeldt, 2011). A sports club use economic tools, usually budget.