Bakgrund: Under 1900-talet skedde flera teknologiska framsteg och Relevance Lost-debatten förändrade synen på den traditionella ekonomistyrningen. De två målstyrningssystemen, det balanserade styrkortet och Hoshin Kanri, anses delvis besvara kritiken samt möjliggöra för företag att implementera sina strategier. Begreppet målkongruens beskrivs på olika sätt av olika författare, varför begreppet är intressant att undersöka samt hur målkongruens kan uppnås i företags planeringsprocesser.Syfte: Syftet med denna uppsats är att beskriva planeringsprocessen i målstyrningssystem samt att förklara hur målkongruens uppnås. Vidare är syftet att precisera begreppet målkongruens samt formulera en metod för att stärka målkongruens.Metod: För att uppnå uppsatsens syfte har två fallstudier gjorts med två företag som arbetat med att implementera och utveckla arbetet med ett balanserat styrkort och Hoshin Kanri. Tre intervjuer har genomförts på respektive företag med personer med god insyn i och erfarenhet av arbetet med målstyrningssystemen det balanserade styrkortet och Hoshin Kanri.Resultat: De båda målstyrningssystemen är mycket lika.

The aim of this Master´s thesis is to examine the debate in Swedish library press concerning outsourcing of public libraries. The two magazines studied are BBL (Biblioteksbladet) and bis (bibliotek i samhälle). The period of time covered by the selected articles is 2005 to 2011. Although there are still quite few cases of tendering arrangements in Sweden, the question has been raised in the last years by the decision of the Municipality of Nacka (Stockholm) to outsource their public libraries. Another important factor for bringing the question into focus has been the general elections of 2006, which brought an alliance of right-wing parties to power.     In this thesis the arguments of the participants are documented and analyzed.

The society of today is dependent of secure transports and deliveries of electrical power. Interruptions in different activities because of fallen trees cost a great deal of money in form of reparations and claimed damages for transport companies and electrical suppliers. Fallen trees along some railway sections are a severe problem. For instance, to repair the damages of the storm of week 5 year 2002, costed 2 800 000 SEK for the line region of Hässleholm. Today, the Banverket railroad company has no norms in general for how close to the railway the forest is allowed to grow.

The Essay starts with studying the time after the Second World War and its boom, the force behind many of the abandoned locations we see in our city today. Thereafter the idea of place is looked into, its importance for the individual and how the own individual experience affects the experience of place. It is about how we can create own places and through that recapture the city and give it meaning and contents again. The social aspects are being discussed as an important component of creating a feeling of reality. Further studies the abandoned rooms historical values since the past have an ability to raise the experience of a place. How decayed depends highly of economy and how we have gotten so used to changes that we accept capitalism as a driving force to decay is also being discussed. Thereafter the planers roll for the abandoned places in the city is being raised.

My thesis is a combination of theory and practice, where theory is meant to create a context and a background for my interpretation proposal. I wanted to ?access? the ideas that are always in the background of the reasoning which underlies both planning in a larger scale, and the design of a place. I wanted to make a ?work of ideas.? In the process of shaping the proposal, I wanted to be deleted from the site itself.

Förestående examensarbete syftar till att undersöka vad nycirkus kan tillföra skolämnet idrott och hälsa. Det är en studie i hur nycirkus där kan användas för att förankra intentionerna i läroplanen om att motverka traditionella könsmönster och stimulera elevers kreativitet. För att undersöka en grupp elevers erfarenheter av och uppfattningar om nycirkusundervisning har följande metoder använts: aktionsforskning, deltagande observationer och enkätundersökning samt fokusgruppsmöte. Följande frågeställningar undersöks: hur kan ett undervisningsförslag i nycirkus se ut och hur fungerar det i praktiken?, hur kan nycirkus användas för att utveckla elevers kreativitet, skapande och estetiska uttryck? och vad har flickor och pojkar för erfarenheter av och uppfattningar om genus utifrån deltagande i nycirkus som aktivitet i skolans undervisning i idrott och hälsa? Resultatet av den insamlade empirin analyseras och diskuteras utifrån teorier om genus, idrott och cirkusverksamhet.

A budget consists of figures showing how much a particular activity has access to during a given year. With a balanced scorecard, these figures and guidelines can be converted in to more easily understandable non-financial instructions for the employees. One of the most significant differences between the budget and the scorecard is that the budget focuses on short-term results while the scorecard focuses on long-term visions and goals. With a long-term thinking the leaders can  set more long-term goals and also make more well-planned investments which increases the possibility for the organization to evolve and become better in the long term. By combining the two instruments a good balance between short and long term perspectives can be achieved, which creates a more effective steeringIn the 1990s, many of the municipalities introduced needs budget, one of them was Gothenburgs municipality.

Work, especially that in complex, dynamic workplaces, often requires subtle, local judgment with regard to timing of subtasks, relevance, importance, prioritization and so forth. Still, people in Nuclear Industry seem to think safety results from people just following procedures. In the wake of failure it can be tempting to introduce new procedures and an even stricter "rule following culture". None, or at least very little, attention is given to tacit knowledge and individual skills. I am aiming to highlight the inadequacy of putting too much trust in formalization and that reporting and trending of events will contribute to increased learning, an increased nuclear safety and an efficient operational experience.

Arvika Fastighets AB is a municipal subsidiary tasked with managing all green areas in the municipality, with a strong focus on the City Park and plant beds in the city centre. These areas generate large amounts of green waste, which is currently transported to the municipality's composting area at Lycke. Currently, the material is piled up and turned once a year without using the resulting soil for flowerbeds, lawns, and shrub/tree plantings. The purpose of the study is to determine if Arvika can compost the green waste in a more efficient manner and produce weed-free soil ready to be mixed into various substrates for different purposes. Interviews with the Swedish Church and several municipalities in Sweden have been conducted to learn from their experiences and knowledge of how they make their composting work.

pcSKOG-gård is a computerised manager plan for private forest owners, developed by the pcSKOG AB. The program is based on forest stand data, joined with a map of the forest and GIS-applications. The purpose is to offer a program for private forest owners managing the forest and with the possibility of updating the actual status of the forest. The company pcSKOG AB is the leading producer of programs for forest management and has developed the program since 1997. The program is currently the most common program used by private forest owners in Sweden. The aim of this thesis, leading to MSc in forestry, is to investigate the purpose of the private forest owners when purchasing the pcSKOG-gård. The thesis also studies how private forest owners use the program, what they use it for and how the private forest owners state that the program has achieved to fulfil their expectations. The thesis is also a market research concerning the knowledge and attitudes the private forest owners have about the program and associated services. The study material has been collected during two phases.

The aim of my examination work was to compare and research how russian respective swedish teachers make use of educational aesthetic methods such as drawing, drama, music and dance in the teaching of core school subjects ? mathematics and swedish respective russian languages. The aim of this work was to find out which of these methods are used by pedagogues in the process of education and on what level are they integrated into the theoretical pedagogic work. The point was to also analyse the regulation documents used as pedagogical base in schools i've been doing my survey in. This was done to partly find out what arts perspective is given in the curriculum and partly to see what pieces of it are reflected in the process of education.

The shape and arrangement of the outdoor environment at a preschool has a critical impact on the possibilities to practice different pedagogic activities (Grahn et al.1997). At the preschool at Edwin Ahlqvists road, the employees are inspired by Reggio Emilia in their way of thinking, and they consider their outdoor environment is not suitable for the pedagogic activities they use. Reggio Emilia is a city in the north of Italy (Wallin 2001). The preschools there are famous for their pedagogy, their creativity and their democratic way of working (Dahlbech & Johansson 1986). The Reggio Emilia pedagogy is constantly renewed and developed, but with the children?s needs in focus and simultaneously with the quick changes of the modern society.

Miljöbron is a non-profit organization; their main purpose is to merge companies and students into different environmental projects. The projects can be an assignment, practical vocational training or degree thesis. Miljöbron is expanding and the demand from students and companies is rapidly growing. Because of the expansion, a large amount of information needs to be stored and managed in a structured database. Also the need of a interface that is structured and easy to use when managing information and Miljöbron?s statistics, for Miljöbron?s staff.

Investor Relations is a function used by companies to compete for capital by creating relations with investors. It is a young function, earlier practiced by the same people who had responsible for exercising the Public Relations.Investor Relations has evolved a great deal lately but there are still no concrete theories behind the function. The aim though is clear and there are literature explaining how to practice the different parts. The most research within Investor Relations uses the theory of Relationship Marketing. Lately the two authors Hägg and Preiholt have started to examine what they call Financial Marketing since Investor Relations is about relations between actors on financial markets primarily.In this paper, we examine the aspect of information in Investor Relations.

For a long time, economic activity has decreased and shows a downward trend in the food sector. To break this requires efforts to strengthen corporate position with the ability to meet market challenges. In the small producers is a great potential for them to be able to increase its profitability thanks to its ability to offer added value in the product. But to achieve this requires not only a willingness and creativity out of the ordinary but also factors that lead us into this report, current issues. The issues are related to marketing, brand building and the importance of developing a stable network. The study aims to investigate how small businesses operate in rural areas are experiencing the possibilities of support from various networks and organizations and that, from a business perspective, and also see which areas that they need more support in to achieve a growing business. The work has been followed by an inductive method, when we initially could not say anything about the empirical results.