Syftet är att beskriva och analysera förutsättning och konsekvenser av prognoser som alternativ eller komplement till den traditionella budgeten. Uppsatsen består av tre delstudier. Första delstudien är en litteraturstudie som beskriver och analyserar budget och prognostisering, dels i ett större ekonomistyrningssammanhang, dels var för sig. Den andra studien är en referensstudie med fem olika fallföretag. Studien hade till syfte att analysera hur prognoser används i ekonomistyrningen och vad det har för effekter på budgeten och ekonomistyrningen i stort.

The increasing complexity in the development of a configurable real-time system has emerged new principles of software techniques, such as aspect-oriented software development and component-based software development. These techniques allow encapsulation of the system's crosscutting concerns and increase the modularity of the software. The properties of a component that influences the systems performance or semantics are specified separately in entities called aspects, while basic functionality of the property still remains in the component. When building a real-time system, different sets of configurations of aspects and components can be combined, resulting in different configurations of the system. The temporal behavior of the system changes and a way to ensure the predictability of the system is needed.

The Swedish population is today exposed to more ads than ever. The number of advertising channels is growing, as well as the number of companies and their advertising expenses. As the products are becoming more alike, the harder it gets for the companies to convince the consumers their product is better than their competitors?. In order to succeed they need to understand what they communicate to the consumers through their different marketing activities, and how that affects the consumers? view of the brand and the product.

Syftet med examensarbetet är att hjälpa ett företag med att införa standardlittera för deras prefabricerade betongelement som ingår i deras Konceptet. Införandet av standardlittera ska resultera till att återfinna och gruppera deras betongelement i CAD-systemen. We did our thesis project at one of the most prestigious Swedish construction companies. We have examined the possibilities of doing sandwich elements to standard elements which would increase the degree of industrialization. The company has developed a concept that is based on a more refined process of industrialization.

Scientists and educational psychologists research have seen on self-regulated learning as learningconstruction. Every scientists have developed their own terms and concepts in the events of explaining how self-regulation affects students learning-process. Keyprocesses in previous studies is the importance of the active choice, to be goal-oriented,and awareness is what students need to self-regulate their own learning. The purpose of this study is to examine how students use different educational learning strategies based on the principles for self-regulated learning (SRL). From the process of the previous research, different concepts and terms have been divided into three key concepts titled:Active choices and actions, Goal-orientation and goal setting, as well as consciousness and self-awareness.

We investigate if the size of goodwill compared to total assets has any effect on the shareholders return on companies listed on the Swedish Stock market. We put up two different hypotheses with a foundation from previous research and later dismiss one of them. Our evidence does not show any indicators that the size of goodwill have an effect on the shareholders return, which brings us to believe that there, from a share holders point of view, isn?t any need for concern regarding the standards about accounting for goodwill as stated by IFRS. .

Analysis of the piece Pygmalion in set at the Gothenburg City Theatrefrom a gender perspective with the purpose to investigate which genders that arepresented and how the piece relates to the heterosexual norm. The method consists inthe analysis and discussion of how the pieces portrays females and males (with focuson feminine and masculine coded expression and presentation of desire) and whatconsequences it brings. This based on various method books of norm-breaking designwork for Aesthetic staff, and a theory based on Judith Butler's research. Primarymaterial consists in a piece analysis of Pygmalion, from a spectator's perspective.Main Results: The designing is consciously working with a set of norm-breakinggender expression, particularly female genders. The set translates socially criticalviews against patriarchal hierarchies.

Bakgrund: Under 90-talet har stark kritik riktats mot budgeten som styrinstrument. Kritiken gäller bland annat att budgeten inte kan hantera en föränderlig omvärld och det finns de som anser att den därför bör avskaffas helt. Kritiken står dock inte oemotsagd då vissa anser att det inte är budgeten som sådan som är problemet utan istället sättet som den används på. Syfte: Vårt syfte med denna undersökning är att beskriva och förklara budgetens utbredning och dess roll i ekonomistyrningen samt beskriva hur budgetprocessen går till. Vi har även för avsikt att beskriva hur styrning sker i företag som ej använder budget.

Problem: What are the characteristics of Polykemi?s management control system and how is it affected by growth? Purpose: To describe and analyse the management control system of a medium-sized family-owned company from the perspective of Simons? Levers of control. Research design: An abductive, interview-based case study of Polykemi AB. Conclusion: Polykemi?s management control system is primarily a traditional one which is rather strong in terms of Levers of control.

Roughly 130 000 dwellings have been officially registered since Norway as of summer 2009 passed their bill ?Energimerkeforskriften? on energy performance certificates in buildings. The main objective is to decrease the total amount of national energy consumption by producing a methodology of calculation of the integrated energy performance of buildings as well as proposing cost effective measures to lower each building?s energy consumption. As the measures should not contravene nor be incompatible with the intended quality and character of the building, the ?Energimerkeforskriften? exempts buildings that due to their historical and cultural values are protected cultural heritage legislation. The current system offers a couple of professional certification alternatives, but when two online semi-automatic methods developed specifically for non-professionals are by far the most used, and since the methods of calculation primarily have focused on modern building materials and construction, the rest of the historical building stock stands literally unprotected by incorrect performance certificates and high-risk energy efficient measures. The objective of this thesis is to identify if the current Norwegian energy certificate system poses a threat to older buildings.

Is there a specific tradition of songs within the swedish environmental movement? What kinds of music has been performed in different situations and what does it mean to the movement and its inner life? The essay deals with a town meeting and action against plans of establishing passenger flights at a former military airport in Uppsala, looking at the action as a performance and as a ritual. The second part of the essay is built on interviews of three veterans of the movement's organisations one of which is as a singer-songwriter originally active in the peace movement of the 60's. The paper is about the songs and the situations in which they were sung, concluding that there is, the limited material considered, little evidence of considerable transfer of songs within the movement, though some coherence exists. The connection to between environmental movement and the swedish radical music movement of the 70's is also slightly mentioned.

Syftet med uppsatsen är att beskriva och analysera hur ekonomistyrningen är utformad inom revisionsföretag. Uppsatsen är en kvalitativ fallstudie av tre revisionsföretag och vi har använt oss av en abduktiv metod. Empirin består av material inhämtat från företagens hemsidor och intervjuer med respektive företag. Teorin är hämtad ur facklitteratur och artiklar som behandlar ekonomistyrning på ett sätt som vi anser är relevant för vår undersökning. I vår undersökning har vi kommit fram till att våra fallföretag har börjat arbeta i riktning mot en modern verksamhetsstyrning, men att traditionella idéer fortfarande har stort inflytande på företagens ekonomistyrning.

Problematiken för vår undersökning grundar sig i den nya skollagen som trädde i kraft i juli 2011. Där står det reglerat att kommunen är ansvarig för alla elever i en kommun. Då det nu råder fritt skolval enligt den nya skollagen, kan elever och dess vårdnadshavare själva välja vilken grundskola de vill gå på. Eleverna kan antingen välja en kommunal grundskola eller en friskola och därmed blir planeringen och budgeteringen av elevantalet osäker för kommunerna då de inte vet hur många elever som kommer att gå i de olika skolorna.Vårt syfte med denna undersökning är att skapa förståelse för och en fördjupad kunskap om hur skolförvaltningen inom kommunen går tillväga för att planera och budgetera osäkerhet och om budgetarbetet har påverkats av det fria skolvalet och friskolorna. Undersökningen baseras på en kvalitativ metod med tre intervjuer av ekonomer på skolförvaltningen i tre kommuner; Helsingborgs stad, Lunds kommun och Kristianstads kommun.Utifrån det empiriska materialet har det framkommit att ledorden i budgetarbetet är; planering, kommunikation och kontroll.

This study aims to examine the effect the evaluation system used by the Stockholm County Council, has on how the healthcare providers themselves conduct the evaluation regarding their own operations. This is done through a qualitative case study of the evaluation systems of the Stockholm County Council and of four primary healthcare producers concerning one primary healthcare contract. The evaluation systems were analysed using Merchant and Ver der Stede's (2007) framework for different types of control. In order to give a more detailed picture this framework was complemented with different types of performance measurement. The evaluation that the Stockholm County Council conducts was found to have little influence on the providers own evaluation with the exception of the quality indicators that are rewarded with a monetary bonus..

This essay concerns sponsorship of libraries within Sweden. It takes its starting-point in the libraries economical situation where resources are decreasing. The main purpose of the essay is to investigate how sponsorship is used in public libraries. The main questions are:o Why are sponsorships appealing to libraries? o What does the processes of sponsoring look like? o What are the possible risks concerning sponsor-ships ? could it endanger libraries democratic role? o How does library staff reflect on the role of libraries in contemporary society? In our study we chose to investigate the sponsorship issue from the sponsored libraries perspective.