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 of this paper is to examine whether the sentences handed down to young offenders can be considered fair. We wanted to take an in-depth look at the penalties to understand how they work. To clarify our purpose, we used the following questions: How does organizing sanctions work in practice? What support services are offered to the young? What can be done to ensure sentences are as favorable as possible for young people? The empirical material is based on qualitative semi-structured interviews with six social workers from two different municipalities. We also made use of previous research in the field as a reference tool.

Abstract______________________________________________________________________Title:A study about creating understanding for different kinds of empowermentLevel:Bachelors thesis in Business Administration, 15 creditsAuthor:Fredrik LegovicSupervisor:Tomas KällquistDate:2014 - JuneAim:The main purpose of this study is to increase the understanding for different kinds of empowerment and how it affects the staff in the public sector.Method:The choice of method was based on the research aim. The method used to meet the objective was qualitative. The qualitative study was conducted with a hermeneutic basis, where individuals were asked to describe their experience of empowerment and how they feel affected of it. This thesis has a deductive approach, where existing theories dealing empowerment formed the basis for the design of interview substrate, which is then paired with the empirical evidence, based on this the conclusions was drawn.Result & Conclusion:What separates the different kinds of empowerment and how it affect the staff depends most of all on how the management chooses to communicate and share information with their staff.Suggestions for future research:A study regarding managers that works with different kinds of empowerment, and how that affects them, could be regarded as an interesting future research.Contribution of thesis:It shows that different kinds of empowerment affect the staff in different ways, which I made clear to the readers.Keywords:empowerment, thinking skills, relations and organizational - structure and theory.

Among young adults and especially women, psychological issues are common phenomena in the society such as depression, anxiety and stress. Research has shown that physical activity can be a complement for anti-depressant medication. The aim of this review is to examine previous research to find out how physical activity can provide positive effects on overall mood state in particular young women's psychological health. The results of this review is that there are support in the literature of young women that physical activity may enhance mood in studies of depression and anxiety symptoms and small support for the effects on reducing stress. Physical activity with both high intensity and low intensity has shown to have positive effects on depression and anxiety, but the physical activity has to be regular for long-term effects.

An important task for project managers in multi-project environments is to effectively choose the right people to the project team. For organizations, it means being able to prioritize and plan human resources among the various projects running in parallel. The purpose of this paper is to describe how a project manager in multi-project environments looks at the allocation of people in their projects. We did our research through literature reviews and interviews with seven project managers.The research shows that the studied organizations highlight both the expertise and the personal factors in an election. They do not use any specific personality test to identify their staff.

The postindustrial market increasingly demands service infused products to add more value to the customer in order to be competitive. Much research regarding digitalized services indicates that companies have to be innovative in order to compete on the market. However, companies within different industries face different challenges with digital service development. This study has been conducted because there are little known about the opportunities and the challenges different industries faces with a globalized market. Our research question is what the challenges are and what opportunities does strategic digital service development entails for companies.

The background to this final thesis is that our mandator, A-hus, was interested to examine which roof system that would be most appropriate to their types of houses. To investigate this, we first conducted an evaluation of the most commonly used roof systems in Sweden today: decking, board, roof cloth and prefabricated roof cassettes.To gather information about the different systems we have conducted interviews with several professionals within the construction industry, done an extensive literature study, and gathered information from the Internet.Based on the evaluation of roof systems and the literature, we analyzed advantages and disadvantages of the roof systems from three main perspectives: system characteristics, economics and other characteristics. We found these perspectives to be the most relevant when selecting a roof system.The main perspectives comprise three categories which are graded. These grades are then added together for a score for each main perspective and a total score for the three main perspectives. Then we compared the systems and, based on the scores, suggested one roof system as the most suitable for A-hus.Our result suggests that the prefabricated roof cassettes probably is the best solution for A-hus, but only if it is possible to standardize the cassettes and still maintain the flexibility to match A-hus? house types.

The most important conclusion of this study is that the negotiations between the parties ends when conflicts arise from property owners, and with this the time will be extended and be more costly. During the study it has been shown that good communication is the key to an effective and successful negotiation between the parties.The purpose of this study is to investigate how the practical procedure under expropriation is in relation to the legal text, in other words, describe and analyze the procedure for expropriation under current rules but also to explain how it operated in practice. This is to get a picture of how the process works and what effects it receives.Three methods were used for the study. A literature review for understanding how expropriation relates according to the law. A case study from an ongoing expropriation in Sundsvall municipality, and an interview with seven affected interested parties from the expropriation.Reviewed literature describes how the application of the Expropriation Act must go to as well as other research on the topic.

Computer based information systems play an important role in modern military combat vehicles. The crew needs to be able to quickly get information about both the vehicle and its outer surroundings in order to quickly make the correct decisions. In this report, we describe the development of a prototype new information system for the BvS10 vehicle, manufactured by BAE System Hägglunds AB in Örnsköldsvik.An important aspect of the system is the time it takes from the point that the information is generated by the vehicle sensors until it is presented to the user. The system must be able to ensure that it never displays information that is out of date. Thus, it is important to create a layer and component based architecture for the solution, making it possible to control, in detail, the information?s age as it moves through the system.

Nowadays, the world around us is changing faster and faster, the globalization is increasing and harder competition puts extra pressure on companies to be more innovative than ever before. One of the fastest changing industries is the IT industry where the actors always have to be up to date to keep their competitive advantage. The authors want to find out what makes some companies in this industry more innovative than others by examining what internal elements that are necessary for innovation. Much research has already been carried out within the field of innovation and especially about innovation management, although less research exists about smaller, non high tech service companies. Therefore the authors also tries to find out how applicable today?s theories are on this special field and thereby fill a smaller gap in today?s research.

Today many companies are global and can exist all over the world. It is more common that projects are conducted in different locations, from various cities in a country to nations in different parts of the world. To manage projects both traditional practices such as the Waterfall method and new flexible methods known as agile methods are used. How is the process affected when a project is distributed, when the team is scattered in different places? This makes it difficult to create a good project, something we will discuss and try to find solutions for.

This thesis aims to examine and critically revise the language in two of Sweden ?s major newspapers Dagens Nyheter (DN) and Svenska Dagbladet (SvD), regarding the reporting of the police department of Skånes registration of the Swedish Romani minority. The research method used is qualitative text analysis based on Teun Van Dijks model for critical discourse analysis of news discourse. The material examined contains of four articles published the last week of September 2013. This thesis has a critical perspective based on the notion that the media influence the public?s opinion about certain themes, and strives to contribute to the field of research about how the Romani minority is being portrayed in the Swedish press.Previous research of the representation of ethnic minorities in the media has shown that ethnic minorities usually are represented in contexts of criminality or social problems.

It appears from today's debate about the quality of social work and addiction treatment that largely focuses on the impact of recent various interventions in the hope of being able to alter social work's role in society and also the organizational structure. The debate points to a part of the 1970s social welfare debate. Today's aspirations to establish an evidence-based practice can hardly be expected to solve the social services basic dilemmas is that it always have to do something, despite the many times you cannot get clear instructions on which funds should be used by law or science. Even if you follow the rules and practices based on scientific studies should the importance of various key initiatives to remedy deficiencies in social service work with addicts in large part depend on how, in these initiatives define the term "evidence-based practice" and what steps will be indicated for to develop practice. My starting point was to explore how evidence-based social work in connection with medication-assisted treatment for opiate addiction look, which evidence-based interventions Social Services currently uses in connection with medication-assisted treatment for opiate addiction, as well as how to work with it in the ordinary course of business. The study showed that social services have become better at using these methods in recent years and that today there are more tools available than before.

As organizations are generating more business intelligence in their systems, more employees need access those systems. As a result some sort of permission management needs to be implemented to ensure the information remain safe. Access Control Matrix (ACM) is one way of managing permissions and is widely used among organizations. The issues that comes with ACM is that the matrix itself gets difficult to manage and overview as its complexity increases with the number of permissions. The study utilizes Action Design Research to develop a tool for visualizing permissions.

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.