Abstract Titel: Budget development ? a study of multinational industrial companies Date: 2011-05-27 Authors: Daniel Claesson & Tobias Kronvall Supervisor: Fredrik Karlsson Examiner: Lars-Göran Aidemark Purpose: The main purpose of this study is to follow up and to do a comparison                of a study of Arwidi & Samuelson (1991) where we describe and explain budget change, from the traditional budget to today´s modern business management, in some of the leading listed Swedish industrial companies. We will also examine which objectives of the budget are highlighted in the companies. Further, we examine the relationship between                         organization, strategies and budgeting and how it affects the company            management. Method: In this study we used a qualitative approach. We used a multiple case                  study to examine corporate approach to budgeting.

Purpose: The purpose of this paper is to research and analyze how the establishment in new markets of small and medium Swedish fashion companies can be made more efficient from a network perspective. Methodology: The researchers have decided to take a phenomenological standpoint and undertake an exploratory study in order to gain understanding of the phenomenon of market entry and the use of networks. The researchers have chosen to undertake a qualitative study and to adopt an abductive approach. Two ?case companies? have been chosen which are Filippa K and House of Dagmar.

Today many companies and municipalities requires that their suppliers should have an environmental management system to work by. This might be one of the reasons to the increasing number of companies that today are implementing environmental management systems. Care of Haus is one of the companies that thinks that the benefits are bigger than the disadvantages, when it comes to environmental management systems, therefore they have made the choice to work with ISO 14001.The ISO 14001 standard is deified on the PDCA- cycle. PDCA stands for Plan, do check and act. Care of Haus choose to work with the ISO 14001 standard since it is a well-known standard for the companies that?s Care of Haus collaborates with and it is also well-known within their clienteleWithin this report an environmental investigation has been made.

Title: Predictions and explanation models for bankruptcy in stock-companies ? A study of three failed Swedish companies Author: Tim Svanberg Supervisor: Emil Numminen Department: School of Management, Blekinge Institute of technology Course: Bachelor?s thesis in business administration, 10 credits Purpose: The purpose of the thesis is to find explanation for bankruptcy with the help of prediction models. The purpose is also to add explanation by using Behavioral analysis Method: Quantitative research of bankruptcies using financial prediction models and qualitative study of psychological pitfalls. The study is deductive. Results: I found that it is possible to explain the bankruptcies using the prediction models. The behavioural perspective adds further explanation.

Background to problem: Pensions play a big role in people's lives when life expectancy continues to increase. Companies can choose different ways of reporting their pension plans, and within the defined benefit pension plan poses the actuarial gains and losses that can be reported based on three different methods. Only one method will exist from 2013, how will the companies that use the other two handle the new situation?Purpose: Investigate why different companies have chosen to report its actuarial gains and losses along the corridor approach, directly against income or directly in equity. How will the companies that use the corridor method manage the situation when it will only be allowed to report in other comprehensive income as of 2013 and how will this affect them.Methodology: Data was collected through qualitative questionnaires sent to companies listed on Nasdaq OMX Nordic Stockholm, Large Cap and Mid Cap, and a qualitative interview.

The first of May 2005 changes were made in the Annual Accounts Act. The 2006 Annual Report of companies with more than ten employees or assets over 24 million SEK must include environmental information in the directors' report if it affects the company's development, result or position. A survey made by KPMG 2007 investigating the environmental information of companies listed on Large Cap Segment of the OMX Stockholm exchange showed that only a third of the companies, included in the survey, complied with the new law requirements. I have examined how the environmental information in the directors' report is formulated and why the information is formulated in that fashion. I have examined seven companies listed on the Large Cap Segment of the OMX Stockholm exchange. Four companies from the materials sector and three banks from the financials sector were included in the survey.

The aim of this thesis is to investigate the information need of the incubators that comes from Chalmers University of Technology and are situated at Chalmers Innovation. It is also of interest to investigate how Chalmers University Library covers this information need. The investigation was carried out using qualitative interviews with representatives of the incubators. They were asked questions about the perceived need of information and which type of contacts they had with the library. The result is that the incubators feel that there is a great need for business information that is hard to find.

This paper investigates the relationship between the two modernist writers Katherine Mansfield and Virginia Woolf. The two authors had a frail and complicated friendship that influenced their fiction and fictional characters more than the general public knows. My paper investigates how Woolf can have found her fictional story ideas direct from their friendship. With a comparative theory I?m finding and giving examples of how their friendship is reflected in their fictional stories, and I?m backing up my examples with citations from their own diaries, letters and notebooks.

This work is an exploration of a method and how to find balance between it and its contents. One part consists of a technical study on how to use UV light to yellow distinct surfaces on paper and the other is about how to find use of the method. The common denominator is determined as the consequence of the relationship between light and time. The result is three images that shows various traces of time with time as a graphic expression..

The aim of this thesis is to explore possible differences between public and private companies? way to manage projects. In order to analyze the managerial aspects, we have studied the project of a new payment system implemented at the public-transport organization Upplands Lokaltrafik (UL). The project enables mobile payment by text message (SMS). Most theory concerning the management of projects is developed for private companies.

The global spread of the Internet has enabled busniesses and consumers in all industries to be better informed. Consequently, the buying process has appeared to become different from what tratditional models implies. As the buying behaviour among customers is evolving, selling companies are responding to this change. This thesis evolves around the consequences that the developing relationship between buyer and seller in business-to-business companies has led to. The topic in focus is the buzzword and phenomena "content marketing" with its marketing and selling strategy.

This degree project was intendet to construct and design packaging for beauty care. At the requestof AssiDomän Frövi the project group were instructed to innovate creative packagesmade of their cardboard Frövi Bright.Three different packages have been developed. Two of them are for child care products and onepackage is for several bath products. These results show that there are possibilities to create creativeand different packages of the cardboard Frövi Bright.The report also enters deeply into the special qualities of Frövi Bright and studies of packagingdesign..

The Main problem: How small-sized manufacturing companies can create and sustain a stable position in the industry, which leads to profitability.Purpose: The purpose with this essay is to compare two small-sized manufacturing companies, Datek Industrielektronik AB and AB Micatrone to study which strategical resources each company possesses. At the same time analyse if the strategical resources are to be consider as sustainable competitive advantage.Method: A case study has been implemented in two small-sized manufacturing companies. The collected primary data derives from semi-structured interviews.Theoretical framework: The theoretical framework is based on The Resource-based view where the independent variables are the VRIO-model, resource tree and external resources. The dependable variable is sustainable competitive advantage.Empirical foundation: The empirical foundation is based on the compilation of the few conducted interviews with Datek and Micatrone.Results & Conclusion: Datek and Micatrone show both similarities and differences in what creates their sustainable competitive advantage. The management of both companies creates according to the VRIO-model sustainable competitive advantage.

This paper discusses some concerns about Japanese gender identity as a construct and the subversive means to overthrow it. In my paper I claim that the eastern influences on Japan has created a gap between old and new gender- traditions and norms. This interspace is what the philosopher Judith Butler claims as the site for a possible gender transformation. As Butler claims gender identity to be a construct, I use her methods of understanding and subsequently queertheory, to investigate the construct of Japanese gender identity and also the norms that constitute a national identity. As I elaborate on this theory I use specific artworks from Morimura Yasumasa, Yoshiko Shimada and Bubu de la Madeleine and also the all-male theatre kabuki vs.

This essay examines the relationships between the different elements in Lisa Jonasson?s collage Existentiell Progg #6 and her very detailed technique. The essay has as its aims to understand and analyze both the details and the wholeness of the artwork and to try to put the collage in an art historical context. The thesis finds that Existentiell Progg #6 has a connection to the imagery of Africa and other collage artist such as Hannah Höch and Nancy Spero, which also gives the paper a perspective of feminism in the arts. The paper continues to create an understanding for the collage work by putting it in to Theodor Adorno?s theories about nature, the human being and the animal kingdom.