Background: From the beginning of the 60´s until the beginning of the 80´s the swedish local government has expand enourmously. The expansion didn´t lead to any discussions about how the local government should be controlled or organized. The local government should instead be organized and controlled as administrations. Lately it has became more usual to have these discussions about how local government should be controlled and organized. Nowadys it´s not unusual that local governments imitate private companies.

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.

After the tsunami disaster in December 2004 many arguments were heared that one oft the major reasons behind the poor Swedish effort connected to the evacuation and health care of the Swedish citizens in Thailand right after the incident is the Swedish model with independent government authorities. By comparing the constitution, the political decision making tradition by the ministers and the handling of the catastrophe in the tree Scandinavian countries Denmark, Norway and Finland, plus analysing the behaviour of the Swedish foreign and prime minister from a rational choose inspired individual decision making theory the research shows that there is no proof that a constitutional change in Sweden into the traditional model with government authorities controlled by the ministers alone would led to a more effective crisis handling by the government due to crises concerning Swedish citizens out states. Although the research shows that the constitution and the tradition of decision making in the government provides the basic condition of the ministers individual rational decision making.

Background: Acquisitions are a well-known method for increasing company size and strength on the market. But to reach the targets set, more than just a positive economic calculation is required. An atmosphere that supports the company's integration is needed, for which it is of great importance for management to understand the underlying sets of values that exist in the organisation, and to take into consideration the way they might become an obstacle or a tool for a successful integration. Purpose: The purpose of this thesis is to explain and understand how cultural change occurs and how it affects the employee, as a smaller company is bought and integrated into a larger organisation. Procedure: The analysis is based on theories on organisational culture and organisational change.

Purpose: The purpose of the study is to gain a deeper understanding of influencing behaviours concerning individualized viewing in relation to VoD-services (Video on Demand), and how this reflects the perceived viewing behaviour in terms of habits, content and social actions.Theory: The theory that primarily underpins this study is Jacob Bjur?s thesis Transforming Audiences. Bjur?s thesis provides an analytical model of individualized viewing behaviour that has been used in this study case. The model is founded on three central tenet areas of individualization, Habitualness that ensures habits, Socialness that refers to the social space and Referential space that ensures content/selection and viewership as a referential act.Method/Material: The study is based on a qualitative research method underpinned by focus groups interviews.Results: The research demonstrates strong tendencies towards an individualised viewing behaviour in the use of VoD-services.

The purpose of the thesis is to compare Sweden's and Great Britain's total costs for their systems regulating producer responsibility for waste packages. Producer resonsibility is a strategy implying that producers are responsible for their waste also after its use. Sweden and Great Britain introduced different systems systems after an EU directive was adopted in 1994 (94/62/EC), and they have resulted in entirely different recycling levels in the two countries. In the Swedish system, responsibility has been delegated to the industry who are responsible for reaching the determined goals. The economic instrument used is a fee, set and managed by the industry. The British system is more centrilised, and the economic instrument used to finance recycling of waste is a system based on transferable permits. The thesis compares the four different alternatives: delegated and centralised methods, and fees and transferable permits analytically.

BackgroundToday a common approach to solve a complicated problem is to assemble a temporary workforce in order to solve the problem by working together within a project. One of the difficulties with working in projects is to maintain the planned budget. Working hours and costs are often exceeded. Many companies presume that any certain project will succeed, a presumption that leads companies not to anticipate risks involved in a project. In companies today there is seldom time for evaluation or moderation of a project, in order to have time for evaluation there is a great need for an adequate planning of the project.IntentThe intention with this study is to create a model for planning, budgeting and evaluation of projects within consultancy companies.MethodWith the help of interviews and discussions within the group Hamnar och Byggkonstruktioner at Sweco has evidence to present a proposal on planning, budgeting and monitoring been developed.ResultsA model has been developed to ease for consultancy companies to plan, budget, monitor and evaluate projects.

Title: Process description of round timber transports ? a case study at Tra?frakt Go?taland ABAuthors: Karl ? Johan Tern, Christian Johansson and Andreas IvarssonTutor: Anders JerrelingExaminer: Fredrik KarlssonBackground: Today the profitability of forest haulers is unsatisfactory. Negotiations on prices are more about the relative strength of the negotiation parties rather than a discussion about actual costs. Adding extensive changes in the forest haulers cost structure has led to insufficient knowledge of whether the negotiated prices really correspond to their costs.Methodology: We decided to carry out a case study at Tra?frakt Go?taland AB, a special interest organisation whose members represent the majority of forest haulers in Go?taland.Purpose: To describe the processes and underlying activities of round timber transports.

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.

Two ecological models of nitrogen processes in treatment wetlands have been evaluated and compared. These models have been implemented, simulated, and visualized in the Modelica language. The differences and similarities between the Modelica modeling environment used in this thesis and other environments or tools for ecological modeling have been evaluated. The modeling tools evaluated are PowerSim, Simile, Stella, the MathModelica Model Editor, and WEST. The evaluation and the analysis have been performed using McCall?s factors for software quality (McCall et al, 1977), a correlation analysis and the Constant Comparative Method (Glaser&Strauss, 1999).

Begreppet ekosystemtjänster kan användas för att tydliggöra värdet av landskapets funktioner och därmed underlätta kommunikation mellan markanvändare då olika intressen konkurrerar. Emellertid finns det få studier som inkluderar en kvantitativ eller kvalitativ värdering av ekosystemtjänster på landskapsnivå. I detta arbete har markanvändning och ekosystemtjänster studerats i ett landskapsperspektiv, med Vilhelmina Model Forest (VMF) som studieområde. Den övergripande frågan i VMF är hur rennäring kan kombineras med andra markanvändningsintressen, huvudsakligen skogsbruk. Syftet med studien var att göra en kvantitativ värdering av markanvändningsintressen och ekosystemtjänster.

This report is about how to decide which method is the most suitable as floor covering at projectKlammerdamm in the centre of Halmstad. The covering has to be fire resistant and soundproof inorder to protect the wood structure and stop noise from traveling between apartments. There aretwo possibilities either traditional gypsum board or gypsum-based self leveling underlayment.The roads around the construction site are narrow. A regular twenty-five meter long truck has nopossibility to reach the site. The construction site is small and the storage area is limited.

The aim with this thesis is to examine how childrens librarians apprehend and use the nationally initiated reading project Bokjuryn as an instrument in their work. The main question is as follows: How does Bokjuryn work related to the way public libraries pass on literature? Two questions are asked: How does the childrens librarians use Bokjuryn as an instrument and how do they motivate their work with it? and How do the childrens librarians view the reading project Bokjuryn as a method of passing on literature? The study is based on qualitative interviews with five childrens librarians. As a theoretical starting-point Jofrid Karner Smidt´s work about mediation of literature has been used. A model has been created and used based on Louise Limbergs analyses of the differences between school libraries and public libraries to analyse the result of the interviews together with other literature.

The essay initially intends to find adequate models to describe and forecast monthly data for the Swedish Consumer Price Index sub group Clothes and Shoes 1986-2005. The time series observations during 2006 are considered ?out of sample period? which is used to evaluate the forecasts. The purpose is to perform time series decomposition and to investigate and analyzethe seasonal pattern. The Box-Jenkins approach is used to find adequate ARIMA models.

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.