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.

This thesis researches the value creation process in Internet based subscription services in accordance with service dominant logic. The aim of the paper is to identify the characteristics of these services and to envisage the future of Internet based subscription services. The authors have utilized a qualitative method in their research which consists of personal interviews as well as a focus group. The main theoretical subjects that are discussed are value creation, customer participation and service dominant logic. The paper analyses the empirical findings by matching them with the theoretical framework.

The aim of this essay is to study the decision making process and implementation of the principle of political participation and influence for Roma minority in Sweden. The results regarding the decision making process is structured through a discourse influenced policy analyses. Problem picture and recommended measures in the political documents representing the decision making process are analysed through theories of minority rights and equality. The implementation is seen through, by the author given minority discourse and the work in the roma council and analysed by the same theories already mentioned.The results show that regarding the decision process the aim of art.15 in the framework convention is based on the idea of equality while the Swedish documents relates more to an idea of the right to speak for the group. Regarding recommended measures, the framework convention gives several recommendations on specific measures for political participation while the Swedish documents focuses on the general politics of the state.

Dementia is a concept that describes different conditions when memory and cognitive abilities degenerate. Approximately 140 000 persons in Sweden suffers from some kind of dementia. Many are stricken with behavioral and psychological symptoms of dementia, BPSD. The aim of this study was to illuminate nursing staff?s experiences of caring for persons suffering from dementia and BPSD within municipal and institutional care.

Participation, public art and participatory public art as phenomenons and subjects have been studied and discussed. With interviews and observations as a base, we have studied projects and discussed participation, effect and quality in relation to these. Furthermore we have looked at how the participatory art processes work in Sweden and England. This essay seeks to discuss the process of participatory public art and to emphasize the elements contributing to the quality of this process. It is up to us as planners to recognize the possibilities for a qualitative place. To mediate between different interests, for example between politicians and stakeholders, between economics and quality, between the place and its users, between individuals and the community, and in our case between artists, users and the municipality. Public art has gone from being about the product, an art piece, to becoming more of a process, from non interactive to interactive. Participation ranges from receiving information to play an active part in the process. Four cases have been studied, taken both from Sweden and England, showing the diversity of processes connected to Participatory Public Art. From interviews conducted in Sweden and England information and thoughts have been received and they show a higher degree of use of participatory public art in England, and also a higher consciousness.

Detta är en kvalitativ studie med syfte att få en djupare förståelse av klienters delaktighet i samverkansmöten. Fyra klienter från Socialtjänsten har intervjuats i en semistrukturerad intervju. Det har sedan gjorts en innehållsanalys på empirin.Studien visar att ett samverkansmöte är uppbyggt av sociala processer som antingen kan skapa delaktighet för klienten eller försvåra för densamma. Studien påvisar även att det finns maktskillnader i samverkansmöten och att dessa måste synliggöras kontinuerligt för att kunna skapa en mer jämlik diskussion. Det har också framkommit att det finns faktorer på individ- grupp- och strukturellnivå som försvårar eller främjar klientdelaktighet..

A?ldres delaktighet och inflytande i a?ldreomsorgen beskriver Socialdepartementet sombristfa?llig. Fo?r att o?ka a?ldres delaktighet tillsattes ett verktyg, genomfo?randeplaner. I den ha?r uppsatsen sta?ller vi oss fra?gorna: Hur upplever personal a?ldres delaktighet pa? a?ldreboenden samt vad fyller genomfo?randeplaner fo?r funktion fo?r a?ldres delaktighet? Utifra?n sex intervjuer med personal pa? a?ldreboenden visar resultatet att personalen upplever a?ldres delaktighet som frama?tskridande och betydelsefull inom a?ldreomsorgen.

The purpose of this research is to identify how E-NGO and forest stakeholders, in the study referred to as non-state actors, have influenced the EU timber regulation; through participation and lobbyism towards the decision- makers (policy makers) at EU and national level, to achieve adjustments in the legislative text. The study also examines the relationships between the forest stakeholders, the E-NGOs and the EU-institutions, regarding communication, cooperation, informal and formal consultation where interviews were accomplished with decision-makers from the EU-institutions, forest stakeholders, E-NGOS and representatives from Swedish authorities that participated under the development of the EUTR during the period of 2008-2013. The participation and lobbying from non-state actors have most likely affected the outcome of the regulation, through alterations in the legislative text and through influencing the EU-institutions. Several factors that have affected the efficiency and timing of the influence have been identified through interviews as well as various approaches to influence the decision makers. The findings of the study may be useful for forest related interest groups that are involved in decision-making procedures at EU-level and as substance and material for further research in the subject of forest policy making at supranational level..

Abstract This Concept Analysis according to Walker & Avant (1995) studies the concept of uncertainty in the nursing context. It consists of four parts where uncertainty in general have been encircled in a semantic analysis (part one) and a qualitative content analysis consisting of an questionnaire, distributed to the staff members at one nursing and medicine institution, with an open question about the meaning of uncertainty (part two). The third part is a literature study of the nursing context to find out how uncertainty is described (part three). Part four is the actual concept analysis based on the three first parts. Uncertainty in the nursing context is an individual conscious experience witch is changeable and impressionable. It is chained together with its antecendents and consequences.

The topic for this essay is tutoring for nurses. The study is about nurses who work in a nursing home for the elderly and who want to get tutoring and more education. Qualitative method was used and twelve nurses who worked in a nursing home were interviewed. The interviews were taped and written down. Then relevant quotes were picked out of the text and placed into eight different themes.

The purpose of this study is to increase understanding of how nursing home staff at dementia care facilities interpret, treat and manages sexual behavior of patients. Four group interviews were made with a total of thirteen participants from three different dementia care facilities. The collected material was processed and thematized in pursuance of the research questions of the study. The results were analysed using three concepts from queer theory; heteronormativity, the heterosexual matrix and power, as well as an article about how nursing home staff constructs actions of patients. The results showed that staff member?s assessments about the patient?s sexual behaviours depended on their posture towards the norm of what is considered to be acceptable.

ABSTRACT Background: Aging and losing cognitive and physical functions is difficult. To also be affected by dementia means that you lose some part of your identity and the ability to take care of yourself. It is important to find alternative, non-pharmacological ways to increase health for the elderly and those who are affected by dementia. When dogs are used for therapeutic purposes in health care it is roughly divided into two different forms; AAA (Animal Assisted Activity) and AAT (Animal Assisted Therapy). AAI (Animal Assisted Intervention) is also used as a term, in which AAT is included.

Bakgrund Oväntad död är en traumatisk upplevelse förnärstående, kris och sorg i någon form är ofrånkomligt isamband med död och saknad. Vårdpersonal står inför en svårutmaning i omvårdnaden för att ge ett kompetentomhändertagande. Det korta mötet mellan vårdpersonal ochnärstående har visat sig vara av betydelse. Syfte Syftet medlitteraturstudien var att belysa närståendes behov ochvårdpersonals uppfattningar om närståendes behov i sambandmed en oväntad död. Metod Metoden var en litteraturstudie därdet ingick både kvalitativa och kvantitativa artiklar.

Language of text: SwedishNumber of pages: 90.

User participation in the planning process of renewing the yards of existing residential areas was introduced in Sweden in the 1970s. It arose as a solution to many of the problems which became common in the residential areas built within the Swedish million program. The aim with the million program was to build one million homes within ten years. The same year as the million program was completed, in 1975, government subsidies to improve the residential yards were introduced. One of the conditions to get the subsidies was that the residents had to be involved in the planning process.