In this paper, a small business network with around 30 users is analyzed with respect to security, performance and usability. Based on this analysis, two suggestions on how to solve the problems listed are given. The first suggestion focus on keeping a low budget, while the other tries to deal with the problems more thoroughly. One advantage of the first suggestion is, in addition to not straining the company's budget more than nessecary, it does not involve too great changes in the way the network is used and administered. On the other hand, the smaller budget leads to certain compromises, and there is a risk that similar problems occur again if, for example, the company would grow.

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 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 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 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.

Bakgrund: I en konkurrenskraftig miljo? med fo?ra?nderliga villkor kra?vs en tilla?mpning av sofistikerade styrverktyg inom ett fo?retags ekonomistyrsystem. Verksamheten PostNord AB har i och med en bolagisering och avreglering genomga?tt en strukturomvandling men har fortfarande ett statligt uppdrag samtidigt som de konkurrerar med helt kommersiella fo?retag.Problemdiskussion: PostNord AB fa?r i dagsla?get inte o?nskad effekt pa? styrning i verksamheten da? det brister i fo?rha?llning till budgeten. Detta har utmynnat i en diskussion kring relationen mellan budget och prestationsma?tning och dess styreffekter i organisationen.Syfte: Studiens syfte a?r att kartla?gga PostNord ABs ekonomistyrsystem med sa?rskilt fokus pa? budget och prestationsma?tningar och dess styreffekter i organisationen.

Traditional financial management has lately been criticized, since it gives inadequate and unilateral information for decisions and strategy of the operation. The purpose of this essay is to investigate if a balanced scorecard is able to work together with a budget and become a stronger control system for the management. Essential theory underlies the gathering of data as well as the analysis, and the empirical investigation is based on personal interviews. The conclusions drawn from my analysis are that two parallel control systems could complement each other?s weaknesses.

The application of performance-based pay system among enterprises is becoming more frequent. Performance-based pay systems is used by organizations in hope of increasing productivity and have become more flexible. Employees may perceive the performance-based salary as a motivator or a threat depending on lifesituation and personality. At a perceived threat, the employee may become stressed. Work-related stress has become a serious social problem that can have consequences for both companies and individuals.

The purpose of this study is to examine whether personality traits, self-esteem, performance-based self-esteem and demographic data relate to, and can explain the variation in psychological ill-health among students at Lund University. A questionnaire was distributed to students attending the Psychology program, Bio-technology program, Theologian program and Law program. There were 247 respondents to the questionnaire, mainly attending their second or third semester. General Health Questionnaire (GHQ-12), Rosenberg's Self- Esteem scale, Hallstens scale measuring performance-based self-esteem, questions relating to demographic data and a short version of the personality inventory scale Big Five were included in the questionnaire. Positive correlations were found between psychological ill-health and the variables neuroticism and performance-based self-esteem.

The aim of this study was to examine if performance-based self-esteem, personality (Type A), perceived stress, age and gender predict the value of own or others life-stress (VLS). The aim was also to examine whether the variables were correlated significantly with each other. The investigation was conducted in a town in the mid-south of Sweden. The instrument consisted of two forms where the first measured Type A personality and the second tapped perform-ance-based self-esteem, perceived stress and the level of life-stress. The results showed that the level of life-stress could explain, on the basis of the predictors, performance-based self-esteem, personality (Type A), perceived stress, age and gender.

This thesis presents the theory behind prototyping and user interviews as parts of requirements analysis. It further discusses how these were used in the development of a budget planning application. The implemented Web-based solution uses a new component-based design rooted in a Model-View-Controller architecture. The application is used today with complete success at the Department of Computer and Information Science at Linköping University..

Purpose - To analyze the relationship between supply chain management maturity, supply chain performance and financial performance in small and medium-sized enterprises (SME:s).Design/methodology/approach - The data comprises 15 SME:s that participated in a local logistic study in Gävleborgs län. The levels of supply chain mature within these firms were based upon an interview study and the financial performance of the firms was then examined using financial reports-based data.Findings -The results of this study indicate that there is a strong relationship between SCM maturity and SC performance in SMEs, some relationships between SCM maturity and financial performance, as well as some relationships between SC performance and financial performance. This means that if firms use maturity indicators in the SCOR areas to improve their processes, they will most likely achieve a positive effect on supply chain performance and probably also on financial performance. The result implies that the supply chain maturities in these firms are higher than expected with no one at the adHoc level.While this study is based on a rather small number of participating firms, it would be valuable to further test the significance of the indicated correlations between SCM maturity and performance in a large-scale survey.Research limitations/Implications - The research is an attempt to understand supply chain maturity and it´s implication on financial performance. Developing supply chain maturity is an opportunity for a company to gain superior performance.

The aim of this master?s thesis is to examine how managers in some public libraries are using performance measurements and to what extent decision making is based on the results. The main questions posed are:??What performance measurements and indicators are used in the libraries examined???What is the attitude towards performance measurements among library managers???How and to what extent are performance measurements and indicators used in the process of decision making???What improvement would library managers wish regarding the development of performance measurements in public libraries?The theory is based on a model of evaluation of the public sector in addition to general steps of evaluation of quality and performance measurement results. The investigation is based on qualitative interviews with seven managers of public libraries in Sweden.

På senare tid har en kritisk diskussion växt fram kring användandet av budget som styrmedel. Budgeten anses vara tidskonsumerande, resurskrävande och den anses även inte tillhandahålla relevant information, vilket har medfört att det finns företag som avskaffat budgeten som styrmedel. Men hur styrs företag utan budget och är det möjligt att styra ett företag utan budget? Det finns forskare som anser att företag som styrs utan budget får problem med planering, samordning samt styrning av aktiviteter då de saknar ett ramverk. Ahlsell AB är företag som har styrt sin verksamhet utan budget i 17 år.

Vad gäller relationen mellan budget och Balanced Scorecard har fyra dimensioner utkristalliserats. Dessa är den sekventiella-, kompletterande-, dominerande- och strategiska dimensionen. I stort kontrasterar WM-data Utilities och Lunds Energi företaget Alfa Laval i förhållande till relationen. I alla tre företagen kan observeras att både budget och Balanced Scorecard fungerar vad gäller strategiimplementering. Budgetens roll vad gäller strategiimplementering försvagas då modellen i huvudsak endast berör medarbetare i centrala positioner inom företagen.