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.

The aim of this paper is to investigate the implementation of genres, pertaining to non-fiction, in four different universal classification schemes BC2, UDC, DDC, SAB. It is not the aim of this paper to answer the question why certain genres are more implemented than others, or vice versa. Instead it is intended to be an investigation into the concept of non-fiction genres with the aim of attracting attention to the many interesting aspects of this concept for library- and information science research. An analysis of the schemes general auxiliary tables is performed by comparison with a specific genre-system devised by Ottar Grepstad. This genre-system is organised by dividing different genres into groups according to linguistic criteria.

The concept of domestic violence pertains to different definitions of violence, one of which is the concept of honour related violence and oppression. This paper looks at honour related violence and oppression, as defined in policy documents at a central political level, and how various discourses stand in relation to social categories and power relations. Consequently, the theoretical and methodological premise of the paper has been based on discourse analysis and an intersectional perspective has been applied to gain further depth and breadth in the analysis of the material. The intersectional perspective houses various approaches to the understanding of specific phenomena based on factors of gender, ethnicity, sexuality and class. The analysis concludes that the concept of honour related violence and oppression is a concept without a single scientific definition. There is, however, a general consensus in the political context that honour related violence and oppression is a collective force that can be directed at both sexes.

AIM The aim of this paper was to clarify some of the factors that motivates pet owners to follow advice and instructions from veterinary nurses, so called compliance. METHOD An empirical study with an inductive approach was conducted, and a qualitative content analysis was performed. Content analysis is a scientific method of achieving qualitative results. The analysis is based on interviews with five pet owners, completed in February 2012. The interviews were transcribed and the results are made up of abstracted quotations. RESULTS The result in the study indicate that pet owners are motivated by information, respect, trustworthiness and treatment in meeting.

The purpose of this paper was to discuss stigma and stigmatisation in relation to social policy and social work. By discussing welfare systems in social policy I wanted to see if there could be any connection between social policy and stigma. I used case studies of hearing impaired adults to give examples of how the stigma processes work. By connecting the stigma and the social policy theories with the case studies I wanted to see how the social policy could affect the stigma processes or vice versa.In the paper the concept of stigma has been described and discussed, foremost using the theories of Erving Goffman. I have also discussed the welfare system and the connection between residual systems and stigma.

The purpose of this essay is to explore the actor network of a high technology company in the textile industry called F.O.V. Fabrics. The background for doing this is a recent project, which we choose to call the Salt & Paper Battery Group, aiming to commercialize a newly discovered technology ? a battery based on cellulose from an alga. We start by examining a range of network theories in order to eventually shape a framework of our own.

This paper researches how the palimpsest concept is used in relation to landscape, and how it can function as a tool within landscape architecture. Palimpsest originally refers to old parchment handwritings, where new text has been applied on top of effaced, but still discernable, earlier writing. Superimposition of information is the core of the palimpsest concept, used within a range of scientific as well as cultural fields. The purpose of this paper is to find how a landscape palimpsest can be distinguished among the many different layers of landscape, such as historical or cultural, and to examine the potential use of the concept in theory and practice of the landscape architecture field. The study is conducted as a literature survey, examining the use of the palimpsest concept within academic works related to landscape.

Many media buyers annually spend money on advertising which will not be of benefit to their own brand; the fact that consumers confuse from which brand they have heard or seen commercials, comes as news to nobody. The phenomenon of media confusion has however earned much less attention. As a greater part of the total marketing budget is being spent on the media investments, on behalf of the actual advertising production, the more interesting it turns out to maximize the effects of the media expenses. The search for optimization is somewhat practised today by brand managers who are daringly adding a few more media channels to support their TV-campaigns. Buying ad space in TV is nevertheless much more expensive than the radio equivalent.

In recent years, customer profitability has become a focal point of academic discussions on business performance. However, researchers remain divided as to how evaluation of customers ought to be conducted, resulting in uncertainty of how accounting systems should be adapted to prevailing conditions. This paper aims to investigate the application of customer accounting techniques and the role they play in the organisational and commercial context in which they take place. In a case study of Billerud, a Swedish company providing materials and services for packaging solutions, the interplay between customer accounting techniques and customer relationship characteristics has been examined through the application of a theoretical framework developed by Lind and Strömsten. Particular emphasis has been put on deviations from the prescribed pattern of the framework.

Technology based self-service (TBSS) used in supermarket self-scanning checkouts is a relatively new phenomenon in Sweden. Studies on TBSS as a self- checkout device have been formerly carried out but with focus on the customer perspective. The authors therefore saw a challenge in covering the self-scan checkout concept, from a company perspective. The purpose of this research paper is to investigate, through a management perspective, the changes brought about by implementing an innovative TBSS system in Swedish supermarkets, and its effect on the competitiveness of the company. This is done by presenting and linking the theoretical framework and empirical study in the research.

The purpose of this paper is to try to understand which negative effects grading and judging in art class can have on the students. The emphasise lies on how the media specific parts of the subject is affected. The goal is to get knowledge how students experience getting judged and graded and how this affects them, hence understanding which factors affects them in a positive or negative way in this process. The literature study starts with a historical survey of the swedish grading system and the art subject in Swedish schools. It countinues to explain the current curriculum with an emphasise on art.

Examensarbetet har genomförts på ABB Components i Ludvika. ABB Components är en affärsenhet inom ABB-koncernen som tillverkar nyckelkomponenter till transformatorer, bland annat genomföringar som kan ses som en isolerande hylsa vars uppgift är att föra högspänd ström genom jordade plan.Examensarbetets syfte är att utföra en förstudie som sedan ska fungera som underlag för ABB Components utvecklingsarbete vad gäller genomföringar av typen RIP (Resin Impregnated Paper). Bakgrunden till förstudien är ökade miljökrav världen över vilket innebär en marknad där miljöfrågor får allt större inverkan. Följden av marknadens utveckling är att ABB Components har insett att de har ett glapp i produktportföljen vad gäller genomföringar av typen RIP.För att skapa det underlag som är nödvändigt för att nå målet med förstudien har metoder som intervjuer, observationer och sökningar i databaser tillämpats. Målet med förstudien har sedan uppnåtts genom att generera lösningskoncept i form av CAD-modeller.

Due to traditional beliefs about biological differences between the sexes, the sex ratio is abnormally uneven in northern parts of India. There is a combination of old methods like female infanticide and new technologies, which make selective abortion possible. The strong practices of dowry transform daughters to economical burdens to their parents. They face mortal danger before, at and after birth. With rapid economical progress and advanced technology, India is a country in progress.

The idea for this project was initiated together with one of the leaders in the forest, paper and packaging industry. To get through an A/R CDM process the company is exposed to the risk of failing the process or that the overall costs will exceed the benefits of the project. This would delete the incentives to invest in GHG removals compared to purchasing emission allowances on the carbon market. The questions that have been raised and needs clarification in the thesis are the following:? From a company perspective, what are the incentives for implementing Forest Clean Development Mechanism (CDM) projects?? What is a likely financial outcome of a reforestation CDM project on degraded land in the Guangxi province of the Peoples Republic of China?? When does an investment like this break even with the cost of buying market based carbon emission allowances? The objective of this master thesis is to carry out a research about the incentives for forest, paper and packaging companies to invest in reforestation through the clean development mechanism.

When visiting Scaniaparken in Malmö you have the possibility of listening to music streaming out of grass-covered hills. In Helsingborg children can compose their own music and play for their friends on the playground. On a square in Nacka Strand you can hear birds singing in the quiet intervals of traf?c. What the places have in common are that they all contain sound installations.