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.

Budgetens roll i företaget har länge varit ett omdiskuterat ämne och mycket kritik har riktats mot den. Utgångspunkten i vår fallstudie var Handelsbankens arbetssätt som vi har börjat med att studerat närmare. Utifrån detta har vi sedan granskat de tre storbankerna Swedbank, Nordea och SEB. Syftet med vår undersökning var således att ta reda på vilka ekonomiska verktyg bankerna använder sig av för att styra verksamheten och mäta resultat.I vår fallstudie använde vi oss av en kvalitativ metod i form av djupintervjuer. För att få bakgrundsinformation har vi tagit del av tidigare forskning som visat att budgeten haft en stor roll i företagen, men samtidigt har det funnits nackdelar med den vilket har lett till att budgeten fått mycket kritk genom åren.

Med utgångspunkt i begreppet ?Art Worlds? diskuterar den här uppsatsen fanart och deltagandekultur som fenomen, och ser hur denna konstinriktning går att foga samman med andra konstvärldar..

AbstractTitle: The game of playing: A media ethnographic study of children playing videogames on a Swedish after school recreation centre. Spelet om spelandet: En medieetnografisk studie av barns dataspelande på en fritidsklubb.Number of pages: 46Author: Peter BrandbergTutor: Amelie HössjerPeriod: Spring term 2008Course: Media and Communication studies DUniversity: Division of Media and Communication, Department of Information Science, Uppsala UniversityPurpose/Aim: The aim with this study is to describe how children play video games in an everyday context. In this study this context consists of a Swedish after school recreation centre. By combining three different aspects on the activity this study tries to understand how both the video game and the social and cultural context in which the activity takes place in influences it. This by taking one analyse of the specific game that the children played at the time of the study and how the overall environment is structured into account.

Titel: Investeringsuppföljningar ? En fallstudie på Volvo Construction Equipment i BraåsSeminariedatum: 2011-06-01Ämne/kurs: 2FE13E:3Författare: Aleksandar Stamenkovic och Donald BergströmHandledare: Anders JerrelingExaminator: Fredrik KarlssonNyckelord: Post-audits, Capital Budgeting, Investments, Performance Evaluations, ROI, RI, AARRSyfte: Syftet med detta ämnesfördjupande arbete är att förklara de problem som uppstår när avsaknad av investeringsuppföljning föreligger, samt att förklara för hur rutiner av uppföljningar kan organiseras.Metod: Valet föll på att göra en kvalitativ fallstudie gällande Volvo Construction Equipment i Braås. Kvalitativa semistrukturerade intervjuer har utförts med fyra stycken respondenter på anläggningen. Detta ämnesfördjupande arbete har utförts enligt en deduktiv metod och en diskussion förs angående arbetets validitet och reliabilitet.Teori: Den teoretiska referensramen behandlar relevant teori gällande investeringar och uppföljning, vidare behandlas även kortfattat de metoder som används för att bedöma investeringars lönsamhet på Volvo Construction Equipment i Braås.Empiri: Det empiriska avsnittet redovisar data från de semistrukturerade intervjuerna som fördes med personal på anläggningen i Braås. Dessa bestod av ekonomichefen, controllern samt två projektledare.Slutsats: Resultaten som presenteras behandlar komplexiteten med att följa upp investeringar enligt dess faktiska kassaflöden och förkastar därmed en sådan uppföljning för Volvo Construction Equipment i Bråas.

Bachelor thesis, Controller, Program of Master of Science in Business and Economics, School of Business and Economics at Linneaus University in Växjö, Sweden, Course Code: 2FE13E:3, Spring 2012 Authors: Jacob Cedergren, Adam Pettersson, Hampus SkelterwijkSupervisor: Anders JerrelingTitle: The ERP-systems impact of the management control - a case study of VIDA AB Original Title: Affärssystemens påverkan på ekonomistyrningen - en fallstudie på VIDA ABBackground: New technology has given businesses new opportunities to use and store information and the current information systems has changed the way of working in more or less all sectors and operations. ERP-systems have been one of the most important IT innovations in the past decade. The potential of a properly implemented ERP-system is great because it has got the ability to link the company?s different areas together. Despite its many advantages, there are several examples of cases where the acquisition and implementation has been a total failure.

By studying a place or a phenomena research contributes to the creation of the image of the thing that he or she studies. Also, planning is seen as a democratic tool, a way to ?make? democracy. In order to see what democratic ideals that is being express it becomes important to study the research about democracy in Botkyrka. It is from this thinking this study about democracy and research has been formed.

The theory of deliberative democracy believes in collective decision-making to achieve an expanded legitimacy and rationality in the political process. It is argued that those good public dialogues best take places in public spheres between citizens, where the common interest is carefully thought about. This thesis was done with the assumption that theatre can strengthen the idea of the public sphere and create a meeting place in the civil society, where a good public dialogue can appear. To create a good public dialogue you need citizens that are corresponding and participatory. Citizens who participate in the political process develop an increased knowledge about the society and the more knowledge about the society the larger reason to participate.

The objective of this study was to investigate the attitude towards African swine fever (ASF) primarily among smallholder pig farmers but also among other actors along the pork value chain in Gulu district, Uganda. More specifically, the study aimed to investigate the specific challenges facing both farmers and other members of the pork value chain using participatory epidemiology (PE). ASF is a feared viral disease of pigs associated with high mortality, which is endemic in many parts of Africa. The recent history of Gulu district in Northern Uganda can be described as turbulent and the human population has suffered during decades of war and civil unrest. Pig keeping is considered a potential opportunity for business as well as a way of providing more animal protein in the diet. However, this is threatened by ASF as farmers can lose entire herds due to the disease. This study can confirm some previously known factors and risk activities such as the free range system of pigs and movement of pigs and pork during ongoing outbreaks, which make disease control difficult.

Idag är det många företag som misslyckas med sina implementeringsprojekt av affärssystem och många forskare anser att det beror på bristande användarinvolvering. Implementeringsprojekt av affärssystem blir allt vanligare i små företag, men effekten blir dock stor om ett mindre företag misslyckas med sitt projekt. Små företags misslyckanden är oftast relaterade till finansiella och humanitära kritiska framgångsfaktorer. Ett affärssystem kan ge ett företag en rad olika fördelar och möjligheter. Men för att ett företag ska uppnå dem krävs ett lyckat implementeringsprojekt samt att användarna omgående efter driftstart kan använda affärssystemet. Därför måste företagsledare under projektet se till en rad olika kritiska framgångsfaktorer som är relaterade till användarinvolvering.

AbstractTitle: Interactivity and participation - a qualitative study about the making of machinima withWorld of Warcraft (Interaktivitet och och deltagande ? en kvalitativ studie kring skapandet avmachinima med World of Warcraft)Number of pages: 68 total, 50 without appendixAuthor: Peter BrandbergTutor: Else NygrenPeriod: Autumn 2006Course: Media and Communication Studies CUniversity: Division of Media and Communication, Department of Information Science, Uppsala UniversityPurpose/Aim: The aim of this study is to take a closer look at the phenomenon machinima by analysing a number of specific movies from the site worldcraftmovies.com. This analyse is focusing on how the content of these movies relate to the wider game culture of the MMORPG World of Warcraft, what specific elements in the movies is referring to and if there is differences or similarities between different genres (or categories).Material/Method: The method used in analysing the movies is a combined method inspired by hermeneutic, semiotics and discourse analysis.Main results: Instead of answers this study raises many questions about the diverse content of the movies. A general division can be seen between movies focusing on the games rules and movies that are trying to present a fictive world. But the study also shows how there are many movies moving between these two points.

A budget consists of figures showing how much a particular activity has access to during a given year. With a balanced scorecard, these figures and guidelines can be converted in to more easily understandable non-financial instructions for the employees. One of the most significant differences between the budget and the scorecard is that the budget focuses on short-term results while the scorecard focuses on long-term visions and goals. With a long-term thinking the leaders can  set more long-term goals and also make more well-planned investments which increases the possibility for the organization to evolve and become better in the long term. By combining the two instruments a good balance between short and long term perspectives can be achieved, which creates a more effective steeringIn the 1990s, many of the municipalities introduced needs budget, one of them was Gothenburgs municipality.

Risk management har historiskt sett associerats med riskminimering och undvikande. Men framför allt inom project portfolio management har ett skifte inletts mot ett proaktivt tillvägagångssätt för att hantera risk, snarare än reaktivt. På så sätt uppnås en holistisk analys av risk som tar hänsyn till både positiva och negativa avvikelser på mål. Syftet med detta arbete är att undersöka hur användbara optimeringsmodeller är i läkemedelsindustrin ur ett risk management-perspektiv. Modellerna som undersöks är capital budgeting problem, goal programming och contingent portfolio programming.

Title: Journalism 2.0: About the journalist's perspective on citizen participation and its influenceon the news content.Purpose: The aim with this study was to examine whether, and if so how, professional journalists experience that the production of news has changed as the media development has progressed and the citizens opportunities for active participation in this process has potentially expanded.Research questions:Does professional journalists experience that the opportunities for citizen participation in the news making-process has changed with the spread and accessibility of new media- if so, in what ways?Wheatear professional journalists experience that the relationship between themselves and their news sources has changes with the spread and accessibility of new media?What consequences can an empowerment from citizens have on the production of news and on the professional role of the journalist?Theory: This essay is based on theories about convergence, gatekeeping, agenda building, participatory journalism, news sources and the journalistic profession.Method: The survey is based on ten qualitative interviews with ten professional journalists, eight reporters and two web editors from the newspapers NWT and VF.Results: The results of this survey shows that the citizens? opportunities in influencing the production of news has partly changed. The journalists do not experience that citizen participation affects their professional role. Citizens have always had an impact on the production of news but new technology offers citizens and journalists new channels that facilitate the communication and interaction. The gatekeeping process is protecting the decision-making role of the journalist, which restrains citizen participation.

Metso Paper offers a front-running range of solutions and services for the pulp and paper industry. At the baling unit, design solutions are developed for manufacturing and handling of pulp bales. The machines are continuously developed to satisfy customer needs. One big step in the development of the baling line was to remove hydraulics from the machines and replace it with electrical motors and pneumatics. This was not done on the folding machine which is still driven by mainly hydraulics.