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.

There are numerous questions to be asked when your task is to plan a small community?s future development. Is it possible to suggest something new and modern? What considerations should be taken concerning the existing situation? What is an appropriate size for the new development? Where is it possible to build and what is the most appropriate method to use?In this master´s thesis I have tried to develop and describe a working-process where I execute a complete landscape character analysis for the whole community in question to get the answers to where and how it would be most appropriate to develop a village like Flädie without destroying its current character.Flädie is a typical small village in the countryside of Skåne, Sweden. It is strongly effected by the expansive and urban region it?s located in but is still rural in character.

Companies and projects often face the challenge of creating something new to increase their competitiveness. In this process of creating something new creativity is an important factor. By using a creative approach and utilizing creative processes new innovations emerges. An industry that has grown in recent years is the computer games industry. Competition is fierce and for the companies to succeed, the product need that extra something to make it stand out among all the produced games.The project manager's role in the creative process and the ability to be creative within a distance based company is not something highlighted by previous research.

The project of this thesis is to illuminate the teacher perspective on study visits by examining how six religion teachers relate to the study visit method in high school religious education. The research object of the thesis is to investigate whether teachers believe there are viable didactic possibilities and challenges associated with the study visit concept in education, and to define them if present. The results show that the main didactic advantage, as perceived by the teachers participating in this study, lies in the meeting the study visit enables. A meeting may lead to increased insight and understanding of other people?s way of thinking, conceiving and believing.

Swedish sawmills of today suffer from unsatisfying economy with high costs and low benefits. The economical result depends on how well the sawmill can use their raw material. Iggesund Timber AB, a sawmill in the Holmen group, produces a large amount is enduse orientated products for the woodworking industry. Therefore the aim of this student thesis was to investigate the possibility of automatic enduse orientated quality grading of Scots Pine (Pinus sylvestris) saw logs by using a gamma-ray log scanner. Iggesund Timber AB has the possibility to grade logs automatically with TINA, a two way gamma-ray log scanner. Grading and classification of Scots Pine logs in Sweden today are mainly manual but can in some rare cases be automatic.

This thesis in Educational Sciences consists of a narrative ideology-analysis of the Swedish school's fundamental values with perspectives from the philosophy of Nietzsche and Kant, which also analyzed the same way, with the aim to trace and problematize the ideological foundations of "our society's shared values" that teachers should convey to the students. Based on a theory that a humanism crisis occurs when important values are perceived as threatened, does the introduction of the basic values of the curriculum appear as a response tosocietal changes. Nietzsche and Kant represent completely different idea currents that both have been reflected in the curriculum in which basic values have different meanings. Nietzsche has inspired social criticism, postcolonial and postmodern thinkers to a critical constructivist approach that is an asset in the multicultural classroom to deconstruct stereotypes and prejudices. That culture, ethnicity, morality and religion do not have an objective essence, but seen as social constructions, using a critical approach is a way of thinking which was developed with inspiration from Nietzsche.

Abstract.The question in this analysis is which gender moai, the big statues on Rapa Nui, represent. My hypothesis is that they have developed from visual symbols to metaphores in mythologies from an polynesian context. That these statues were symbols for human origin and creation of ancestors ideological power, and gods in consideration male gender. In the long isolation, in both time and space, the mytologies in Rapa Nui was changed, and the pictures got a new meaning. These changes depended on clearing of wood and big trees and the following difficult situation in farming.

The purpose of this thesis project was to study how different companies are working with LastTime Buy and through that study propose improved ways of working with this for Scania CVAB. The project aimed at studying the work processes from three different perspectives:decision models, quality aspects and liability aspects between companies.To study this, qualitative interviews with one or several representatives from differentcompanies that are affected by or involved in Last Time Buy were used. Representatives wereselected partly from Original Equipment Manufacturers, suppliers, component manufacturersand companies offering third part solutions for Last Time Buy. The companies also reflecteddifferent industries. The interviews aimed to create an understanding for the methods used atthe different companies but also the ways of thinking and the knowledge behind the choice ofthese working methods.The analysis shows that the Original Equipment Manufacturers used very similar decisionmodels for Last Time Buy, but that external factors or the company strategy made them reachdifferent results.

AbstractTitle:                           What is the interaction between information providers and decision makers like? A case study on management accounting in Swedbank.Course:                              Master?s thesis in Business economics, 15 ECTS.Date:                                                        2009-06-01Authors:                            Daoud Ghorbandi and George TekmenSupervisor:                        Paula LiukkonenLanguage:                         SwedishPurpose:        The purpose of the paper is to study the relationship between information providers and decision makers regarding the quality of information for economic decision-making in companies.Method:                     The authors use the qualitative method approach. The essay's primary data consists of data collected through interviews, while the literature that the authors have made use of for the interpretation and analysis of the paper form the essay?s secondary data.Theory:                      It includes a main theory and four other theories supporting the paper. The main theory is the agent theory, while theories on information quality, the theory of outsourcing of management accounting, theories of calculation methods and regulations on management accounting is to support the analysis and conclusions made in the paper.Empirical base:          Interview Responses forming the essay?s primary data is presented in its entirety in this chapter.Conclusions:              The authors conclude that there are no major problems or obstacles in terms of internal management accounting in Swedbank, at least not in the departments such as the HR and the GF.

Syfte: Syftet med denna studie är att undersöka:Lean filosofins påverkan på Banken X administrativa processer. Samt huruvida Lean Kan vara ett verktyg/process för att förbättra de administrativa Processerna.   Dessutom är våra frågeställningar dessa:Hur påverkar Lean de administrativa processerna i Banken X?Kan administration bli Lean?Hur kan Banken X arbeta för att implementera Lean på det mest effektiva sättet? Metod: Denna studie har den kvalitativa metoden som ansats. Teorin för denna studie har hämtats från relevanta vetenskapliga teorier inom aktuellt ämne. Vidare genomfördes denna insamling av information i syfte för att underlätta förståelsen samt skapa en insikt i ämnet.

The purpose of this paper is to analyze the reasons a religious minority leader has to convert to a larger religious group and how the leader chooses to communicate this event in certain daily press. In March 2014 the leader and founder of the Christian and charismatic movement ?Livets Ord? (Words of Life), Ulf Ekman, announced his decision converting to the Roman Catholic Church after a 10 year long process of thinking. The communications of Ekman?s linguistic language in the articles are discussed through two discourse analyzing perspective, Laclau & Mouffe?s and Fairclough?s.

Companies constantly strive for the perfect order which enables them to satisfy and retain their customers. This is a difficult process that can be facilitated by using different picking technologies. In this study, a research of the picking technologies Pick-to-Light and Pick-to-Voice have been made to investigate when each technology is suited.In order to collect relevant information and data to be able to answer the question formulation, a qualitative study with interviews have been made. The purpose of this essay was to investigate Pick-to-Light and Pick-to-Voice to see when each technology is best suited and to see what the differences between the technologies are. With our essay we wanted to help manufacturing companies to make the right decisions when implementing a picking technology.The results showed that those picking technologies give companies a higher picking quality and an increased work efficiency since the order picking is faster to perform, and that picking errors are reduced.

The aim of this study is to make clear the conception ?Sustainable Urban Development? through an investigation dealing with how the sustainable goals are attained in today?s Swedish urban planning. And also try to clarify where and why sustainable development is failing or lacking. Besides that I have investigated how actors take position towards urban sustainability. The essay is based on a literature study about sustainable urban development and it?s changes through the time and place.

There are differences today amongst psychoanalysts regarding if psychoanalysis should limit itself to being exclusively a hermeneutic discipline or if psychoanalysis should find points of contact with neurobiology. The purpose of this essay is to touch upon the larger issue that creates the different points of view: Can psychoanalysis become enriched by finding points of contact with neurobiology, and should psychoanalysis be regarded as belonging to a broader scientific field than being exclusively a human science? The question at issue is: Can modern neurobiology contribute to a development of the psychoanalytic concepts; compulsion to repeat, transference/countertransference and talking cure? The method used is a literature study. The result shows that: Freud?s theories regarding traumatic compulsion to repeat can be linked with LeDoux?s theory of "emotional memory".

BackgroundPolitics in some ways has always been about communication and marketing. In Sweden some people believe that communication and meaningful relations with the voters are of no value, instead it is the political content that is of importance. Media evolution has changed the conditions of political marketing; this has meant that the choices of the right communication channels in political marketing have become more important today than ever. Political competition in Sweden has become more even in recent years, this has called for political communication and marketing to be more planed and well thought out. Political parties have therefore begun to spend millions on marketing themselves.