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.

In the Western world the interest in science in schools is steadily declining. Focusing on interest is important to encourage students to lifelong learning which is a written purpose of the Swedish curriculum. This literature study examines if biology education outside in nature could be a part of the solution for this problem and the question of issue is how can education outdoor enhance students? interest for biology and what other aspects does this effect simultaneously? The method of block search was selected for addressing this question, utilizing the ERIC and ERC databases. The results show that situational interest increased with outside education due to aspects such as: novelty, hands-on, knowledge acquisition and social interaction.

AbstractThis study examines how knowledge transfer works within the student nations of Uppsala. The purpose is to describe and analyze how the knowledge is transferred when the officials are being exchanged within the student nation. Furthermore the purpose is to explore if the student nations work active to preserve the knowledge and how it is done in such case. Eight out of Uppsalas thirteen nations are part of the study and the survey was conducted by qualitative interview. The study mainly assumes from Argotes theories on the organizational memory, Davenport and Prusaks theories on knowledge transfer and Nonaka and Konnos SECI-model. The study reveals that the student nations work in different ways and more and less active with knowledge transfer.

The phenomenology of Gaston Bachelard holds that readers, or viewers, relate to spatial imagery through the use of age-old archetypes. These archetypes form a collective image-memory that is employed when reading space. One such image is the house. The house for Bachelard is, however, never solely an image, but constitutes a familiar space that becomes inscribed in our bodies through the repeated physical contact with this domestic space. The house teaches us to interact with space, and comes to inform the way that human beings understand images of space.

Personer med kognitiva nedsättningar tillhör en av de största grupperna av funktionsnedsatta personer. Premium Comai är ett hjälpmedel för att hjälpa personer med kognitiva nedsättningar att bli mer självständiga i deras vardag. Denna målgrupp har framförallt svårigheter med de exekutiva funktionerna så till exempel att minnas saker de ska genomföra eller att uppfatta hur lång tid aktiviteter tar. Denna studie undersöker hur användandet av en digital kalender som hjälpmedel för personer med kognitiva nedsättningar ser ut och hur användare av upplever hjälpmedlet, om de upplever att det hjälper dem planera sin tid och att komma ihåg. För att undersöka detta intervjuades användare av Premium Comai, där intervjutekniken var semistrukturerade intervjuer.

Arcoma is a company that develops and manufactures X-ray equipment for hospitals. One of the most crucial components is the digital detector. Due to the high cost it is made removable so it could be transferred and used in other X-ray apparatus. The detector is placed in a so called detector holder. The current detector has a rectangular shape which sometimes requires a 90 degree rotation to match the shape of the patient.

Studien undersöker huruvida människor minns tidigare stressrelaterade händelser utifrån vilken affektiv personlighetsgrupp de tillhör. Även den möjliga inverkan av kön och ålder studeras. Studien bygger på en dagbokstudie (MacDonald, et.al, 2009) innehållande 72 deltagare som under 28 dagar fyllt i en enkät innehållande frågor om upplevelsen av stress och därefter skattat minnet av den upplevda stressen under perioden. Hypotesen är att det kommer finnas skillnader mellan de affektiva grupperna, det kommer inte finnas några skillnader mellan könen, och ålder kommer inte att påverka. Resultatet visar på att det inte finns några signifikanta skillnader mellan de affektiva grupperna, könen, eller ålder.

Denna forskning handlar ett system som jag och min kollega Pierre Brockmanns skapade för att kunna visa för eleven hur han/hon ligget till i sina kurser som praktiseras ute i arbetslivet. Efter en inspektion från Skolverket uppdagades det att tydligheten på det gamla systemet inte var tillfredsställande. I studien har jag använt mig av kvalitativ studie för att få veta vad elever, handledare och yrkeslärare upplever att det fungerar.Tack vare djupintervjuerna fram kom förbättrings förslag vilket har lätt till att APU/APL- uppföljningssystemet har kunnat vidareutvecklas, och bli ännu tydligare. Även dokumentationen inne på skolan har utvecklats, för att tydliggöra för eleven ?vart den är på väg?.För handledarna har systemet betytt mer förståelse för att det är skola som eleven gör ute på sin praktik, och att medvetenhet om vad som skall läras på praktiken har gjorts tydligare.Yrkeslärarna känner sig mer professionella och att de har ett meningsfullt uppdrag när de är på APU/APL besök.

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.

International regulations target a global reduction of carbon dioxide (CO2) emissions through the allocation of national reduction targets and the definition of mechanisms to achieve these targets. One of these mechanisms is international emissions trading, these trading programs have been the targets of widespread criticism since they were introduced into the policy-making arena. The point of departure in this study has been that the trading raises questions about morality, since it implies signals, which legitimates pollution. The main purpose with this study has been to find out if emissions trading systems can be morally justified with the method of wide reflective equilibrium. From the study it was found that the moral intuition; it is wrong to pollute the environment, and perform activities, which legitimates pollution, finds support from the different theories within environmental ethics and Kantian ethics.

In order to make take-off and landing procedures possible at an airport, an organized allo- cation of slots is necessary. How these slots shall be distributed among airlines is, at pre- sent, governed by the European Parliament and Council Regulation (EEC) No 95/93 of 18 Janu- ary 1993 on common rules for the allocation of slots at Community airports. It is important for the air- lines to be allocated a beneficial slot. Hence it is of great interest for the airlines to ex- change and transfer the allocated times among themselves, a form of secondary market. Whether such practices are allowed or not is not regulated by specific detail in the regula- tion, which leads to legal uncertainty.

As IT service departments in organisations are becoming more complex and customised, the indirect costs are increasing in relation to the total costs. The difficulty of fully estimating and identifying the spread of the cost in the IT service department is increasing. As a result, firms tend to budget the business unit as a total cost rather than as a spread of defined costs. In order to deal with this challenge an ABC calculation will be applied. The Time Driven ABC model will be conducted in OMX´s Servicedesk unit within the IT services.

The aim of this Master?s thesis is to examine how six fantasynovels reflects or breaks the heteronormativity in society bylooking at how gender roles and sexuality are described.The theoretical framework is based on Judith Butler's theoryabout the heterosexual matrix which requires two separategenders and a compulsory heterosexuality and YvonneHirdman's two principles about dichotomy and hierarchy.The method used was idea analysis where dimensions basedon the theoretical framework were constructed. Thesedimensions were: behaviour, tasks, relationships and roles.The result shows that all of the books both breaks andreflects the society's values on gender and sexuality. Thereare some stereotypes present, for example that intuition isassociated with femininity and physical strength withmasculinity. However, the books also offer characters ofboth sexes that break the gender stereotypes, such asstrong women and emotional men.

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.

Med naturen och Learning study modellen som inspirationskällor har jag arbetat med tema träd under två veckor på en förskola med barn i åldrarna 3 ? 6 år. För att tydligt kunna synliggöra barnets lärande har för- och eftertester varit en del av metodarbetet. Testerna genomfördes med hjälp av intervjuer. Barnen fick även rita teckningar av ett träd både vid förtestet och eftertestet.