Abstract Titel: Budget development ? a study of multinational industrial companies Date: 2011-05-27 Authors: Daniel Claesson & Tobias Kronvall Supervisor: Fredrik Karlsson Examiner: Lars-Göran Aidemark Purpose: The main purpose of this study is to follow up and to do a comparison                of a study of Arwidi & Samuelson (1991) where we describe and explain budget change, from the traditional budget to today´s modern business management, in some of the leading listed Swedish industrial companies. We will also examine which objectives of the budget are highlighted in the companies. Further, we examine the relationship between                         organization, strategies and budgeting and how it affects the company            management. Method: In this study we used a qualitative approach. We used a multiple case                  study to examine corporate approach to budgeting.

Mergers and acquisitions are a phenomenon which can occur for a variety of reasons. It may for example be that the organizations want to gain larger market shares or to complement and learn from each other and thus become more competitive. After the completion of an acquisition or merger, a process is initiated to create an affiliation between the two companies' employees. The purpose of this paper is to examine whether there is something that management can do to make the integration process as efficient as possible. The empirical research in this paper consisted of interviews and surveys with respondents from two accounting firms that recently completed a merger.

With a changing climate, we can expect higher temperatures and more precipitation in Sweden.As the temperature increases, new weed species are expected to migrate in from more southerlylatitudes, resulting in requests for new techniques for weed control. In addition, we might see agreater number of weed species and higher biomass production due to increased concentrationof CO2 in the atmosphere.Increased understanding of the biology of specific weed species will become more importantin future weed control. This will help to control the weeds more efficiently. Higher prices onpesticides and a public demand for reduced use of pesticides make growers more inclined to usemechanical weed control on a larger scale and to a greater extent prevent weed establishmentbefore sowing. A well-planned crop rotation is the most important preventive measure, whichmight also include delayed sowing, and dark harrowing and sowing.Research takes place on many levels within the weed area and several alternative methodsare being developed.

Denna kandidatuppsats syftar till att undersöka hur hotellverksamheter praktiserar Revenue Management, genom att behandla interna och externa influenser..

The bean bruchid, Acanthoscelides obtectus is a major threat to bean production. In Ethiopia, where this study was performed, the damage by bruchids on stored beans has been reported to reach up to 38%. To use the isolates Beauveria bassiana and Metarhizium anisopliae in the management of A. obtectus can be an environmentally safe alternative for controlling the pest. In the present work the aim was to examine if the four chosen fungal isolates, B.

Den samhällsrelaterade redovisningen har utvecklats under de senaste åren och fått en allt större betydelse för företagen och dess intressenter. Att utvecklingen går mot mer kunskapsintensiva verksamheter borde öka betydelsen av personalredovisning, vilken är en del av den samhällsrelaterade redovisningen. Det bör ligga i företagens intresse att redovisa sin personalrelaterade information med tanke på att det är en allt viktigare tillgång. Med anledning av att det endast finns ett fåtal regler för hur personalen skall redovisas, väljer företagen det sätt som passar repektive företag bäst. Syftet med undersökningen är att klargöra för i vilken omfattning svenska börsnoterade företag redovisar sin personalrelaterade information, om det skiljer sig mellan företagen beroende av branschtillhörighet, storlek eller någon annan faktor.

Change is inevitable when software is built and deployed. It?s not particularly problematic to manage change if there is just one system. But in a large global IT organization, with several systems and people who develop, problems may arise. If organizations don?t control change, change will control the organization.

A cars powertrain consists of everything that is needed for its propulsion. The components in the driveline that transfer the power from the engine to the driven wheels are not absolutely stiff, hence they will wind up due to the torque and act as torsion springs. If you suddenly demand a bigger torque by stepping on the accelerator pedal, a so called tip in manoeuvre, and that torque is acquired from the engine as quickly as possible, the driveline will not be able to transfer that fast torque change due to its weakness and as a result it will start to oscillate. These oscillations will be transferred to the driven wheels and make the car to accelerate jerkily which will be experienced as uncomfortable by the passengers. Furthermore, there is a backlash in the driveline that will make the weakness in the driveline even more excited than it should have been if the backlash did not existed.To avoid too big problems with these oscillations there is a control system that controls the demanded torque.

This report treats two assignments that concerns the biofuel furnace at Billerud Skärblacka AB and how these assignments were solved. The assignments were: reducing the number of CO-spikes and tuning the overfire air control loop. To reduce the number of CO-spikes the possibility that skewness in mass distribution affects the number of CO-spikes were study. The skewnwss of mass distribution was controled and adjusted with two experiments. The conclusion that was made is that the skewness of mass distribution were not sufficient enough to affect the number of CO-spikes.

Since 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS). The purposes of these standards are to accomplish international harmonization of accounting rules to make financial reports more comparable. However, recent research has shown that some firms tend to use goodwill strategically in a business combination by manipulating the acquired assets and consciously allocate the intangible assets to goodwill to reduce the depreciation in the income and decrease costs. This phenomenon may reduce the comparability between financial reports and thus has an opposite effect on the purpose of IFRS and IAS.The aim of this study is to show how the companies involved in this study allocate goodwill strategically. Furthermore, the introduction of the new standards has contributed to that goodwill now is a subject for impairment test, therefore we want to show whether this affected the comparability of the companies in this study.An empirical study was conducted, based on interviews with four Swedish managers.

In the European Convention and the EU charter the principle ne bis in idem is provided, which implies that a person can not be tried or punished twice for the same offense. Since the European Convention was incorporated into Swedish law in 1995 the principles application has been discussed in tax law. Several cases have been examined by the European Court and the Supreme Court (HD) in order to determine whether dual punishment has occurred in the national rules concerning tax surcharge, tax crime and accounting fraud. The judicial trials have brought different assessments concerning the matter, which have resulted in a lack of clarity on the application of the principle in Swedish law.The thesis purpose is to clarify whether the principle ne bis in idem is applicable on the relationship between tax surcharge and tax crime, and the relationship between tax surcharge and accounting fraud.The authors' conclusion is that the principle ne bis in idem is applicable on the relationship between tax surcharge and tax crime because both sanctions are considered criminal in nature and concern the same crime, since they are based on substantially the same circumstances. Furthermore, the principle ne bis in idem is considered applicable on the relationship tax surcharge and accounting fraud, because both sanctions are criminal in nature and their circumstances have a connection, therefore they are considered as the same crime..

A growing problem in Swedish herbicide free agriculture, the Canadian thistle has been the object of several new trials, seeking methods for non-chemical weed control. The new trials have mainly confirmed earlier experiences; that the most successful methods of control are springtime ploughing, repeated cutting and competition from a stout crop. Row hoeing has also been proven effective. As opposed to earlier recommendations, half season fallow has shown to be a risky and often ineffective method of control. Trials regarding biological methods have shown that above others thistle rust (Puccinia punctiformis) may have the potential of controlling Canadian thistle the future. .

This report evaluates whether an interpreted high-level garbage collected language has enough information about its memory behaviour to make better cache decisions than modern general CPU hardware.With a generational garbage collector, depending on promotion algorithm and generation size, around 90% of all objects never leave the first generation. This report is based on the hypothesis that, because of the low promotion rate, accesses to higher generations are sufficiently rare not to benefit from caching.To test this hypothesis, we built an operating system with a Scheme interpreter in kernel mode, where the interpreter controls the cache. Generic x86 PC hardware was used, since it allows fine-grained control of cache decisions.Measurements of execution time in this interpreter show that disabling the cache for generations higher than the first does not give any performance gain, but rather a performance loss of up to 50%.We conclude that this interpreter design is not an improvement, but cannot conclude that the hypothesis is false in general. We suggest building a better CPU simulator to gather more data from which to make better caching decisions, moving internal interpreter data structures into the garbage collected heap and modifying the hardware to allow control in the currently rigid dimension of where data is cached---for example separate control of instruction and data caches and separate data caches for different areas of memory..

Aim and questionsThe aim of our study was to increase knowledge about successful school managers' views on teachers' mental health and their own work regarding this subject.In what ways do the school manager work preventive with measures on teachers' mental health? How does leadership affects teachers' mental health? What factors create mental health among teachers? MethodIn order to answer the questions, we have chosen to use semi-structured interviews. To get in touch with schools that have been successful with their work with the teacher's mental health, we have made a targeted step wise sample where we contacted the primary managers of six randomly selected municipalities in Stockholms län. In total six school managers have been interviewed. The empiric data were thematized and analyzed based on the demand-control-support model. ResultsAll the interviewed school managers agreed to that the concept of mental health is about feeling good, about balance in life and to feel safe.

Since 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS). The purposes of these standards are to accomplish international harmonization of accounting rules to make financial reports more comparable. However, recent research has shown that some firms tend to use goodwill strategically in a business combination by manipulating the acquired assets and consciously allocate the intangible assets to goodwill to reduce the depreciation in the income and decrease costs. This phenomenon may reduce the comparability between financial reports and thus has an opposite effect on the purpose of IFRS and IAS.The aim of this study is to show how the companies involved in this study allocate goodwill strategically. Furthermore, the introduction of the new standards has contributed to that goodwill now is a subject for impairment test, therefore we want to show whether this affected the comparability of the companies in this study.An empirical study was conducted, based on interviews with four Swedish managers.