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.

Many companies are currently working to optimize and streamline their processes and production lines to achieve higher profitability. In increasingly competitive markets, companies are working to find solutions to increase the value of their production with such a small use of resources as possible. A tool used to accomplish this is the Lean management system. Lean comes from the production system that Toyota has been developing since the early 1900's, The Toyota Production System (TPS). The Lean philosophy helps companies, by working towards continuous improvement in its operations, to achieve higher customer satisfaction, more efficient production and ultimately higher profitability. Many companies are working to implement Lean in their organization. But there are many who fail to implement a complete change towards Lean.

To increase the understanding of how individuals total life situation affects their stress level and health has lately more frequently been discussed in different contexts. Furthermore, it is important to have knowledge of power structures that exist under given circumstances in a society to get an increased understanding of how to structure the health promoting work to get the highest possible benefits. People?s work life is essential to their health, since we spend a lot of time at work. The aim of this study was to find out which factors that relate to nursing staff?s health and stress level from a general perspective.

Sweden is a member of the European Union since 1995. The European Union issues directives that cover different areas. Member states must implement these directives into their national legislation. The European council issued in 1993 a directive that took action on the organization of working time, also known as the working time directive. The full name is: Council directive 93/104/EC of 23 November 1993 concerning certain aspects of the organization of working time.

I Sverige finns det idag många lagar som förbjuder diskriminering i arbetslivet på grund av bland annat kön, etnisk tillhörighet och sexuell läggning. Det finns dock ännu ingen lag som förbjuder diskriminering på grund av ålder. I början av 2000-talet tillsatte Sverige en diskrimineringskommitté till följd av ett EG-direktiv, det så kallade arbetslivsdirektivet. Diskrimineringskommittén fick i uppgift att utreda hur den svenska lagstiftningen ska se ut när det gäller förbud mot diskriminering på grund av bland annat ålder. Vi kommer i uppsatsen att studera hur arbetet med ett förbud mot åldersdiskriminering ser ut både inom EU och i Sverige.

The potential of information technology as a means to invigorate democratic practise is constantly under discussion. Regardless of the differing opinions as to the most suitable way to utilise IT, there are certain democratic core values that have to be considered. One of these is freedom of information, defined by us as the right of every citizen to seek, obtain and express information. The aim of this study is to explore whether the use of IT as a means to enhance democracy can strengthen the citizens right to freedom of information. As an instrument for analysis we use an article by Jan van Dijk, professor of communication science.

Studien utforskade de närståendes livsvärld när partnern drabbats av Alzheimers sjukdom. Deras livsvärld och existentiella villkor var i fokus. Studien utgick från ett existentiellt fenomenologiskt tolkande perspektiv. Den teoretiska grunden bestod av ett tänkande kring de närståendes livsvärld utifrån fyra existentialer: det levda rummet, den levda tiden, den levda kroppen och den levda relationen. Datainsamling skedde utifrån Max van Manens utforskande intervjuer med tio närstående, fem kvinnor och fem män i yrkesverksam ålder 40 till 64 år, de levde alla tillsammans med en partner som fått sin diagnos för ett år sedan eller längre.

In this examination project I look into what ways upper secondary school students conceive themselves as politically influenced before they voted for the general election of 2010. The purpose is to examine which influences the upper secondary school surroundings and the classes of civic education are contributing with to students before they voted. As a method, I have used personal, semi-structural interviews on eight upper secondary school students who all voted for a party represented in the parliament. I have asked questions about how they believe their parents, the surroundings of their school and the classes of civic education have influenced them. To separate which influences primarily the upper secondary school and the classes of civic educations have had on the students, I have selected two comparison groups of four students in each.

Throughout the years more and more charitable organisations have appeared and the competition between them has increased. This has forced the charities to use more marketing strategies in their work in order to strengthen their competitiveness. Research in philanthropy in terms of economy and marketing has been neglected in Sweden and the research that is done today is mainly focused on why individuals donate to charity. A donation, according to the writers of this thesis, has been seen as an economical activity and can therefore be explained and understood through economical models and theories. This thesis aims to see how a contributor to charity makes the decision to donate money, consequently see how the donation decision process actually works from a theoretical model of a buying decision process from marketing literature. The purpose of this thesis is therefore to from a buying decision process concerning products describe the donation decision process for contributors to charity. By achieving this purpose the writers aim to compare if a donation decision process go through certain steps similar to a buying decision process.

Copyright is a part of the intellectual property rights. This ancient occurrence became during 19th century observed by the legislation. Great economical interests and values made it necessary to create rules concerning how the exploitation would take place. Several important conventions were created during this century. For example, the Parisconvention (1883) and the Bernconvention (1886).

Studies have shown that politicians are significantly more likely to become victims of violent crime than other citizens in Sweden. In fact increasing political rank and engagement are directly proportionate to increased risk for violence. Threat towards politicians is not only dangerous to the individuals involved but also to the democratic system as a whole.Political scientists the world over have done a lot of research on democracy, but I have been unable to find a single method or theory that examines how violence, threat and harassment affect political leaders and democratic systems.The aim of this study is to expand the existing model made by Tommy Möller, professor in political science. In his model he presents 11 factors that affect political leaders ability to act. My aim is to develop his model by adding a 12 th factor ?violence, threat and harassment?.

Smakbas ? Gourmet Grön är en webbplats som ska kommunicera den gröna maten och marknadsföra Gourmet Gröns smakbaser. Webbplatsen innehåller information och bakgrund om smakbaserna, samt hur man jobbar med dem. Det finns även en lite annorlunda receptbank där besökaren kan titta på recept.

För att få nöjda gäster eller kunder är det för företag och verksamheter viktigt att arbeta med upplevelser. Speciellt gäller det för verksamheter med tjänstebaserade produkter. I denna explorativa studie undersöks om måltidsmiljön, i ett tjänstebaserat företag, kan påverka helhetssynen av företaget. I undersökningen genomfördes en förändring på måltidmiljön, mellan två olika grupper. Undersökningen tillämpades på konferensanläggningen Krinova Science Park, Kristianstad.

This paper aims to describe the geographical changes of Swedish international aid politics since 2007, which was the year the new aid reform of decreasing collaborating countries, came up. To decrease the number of aid receiving countries due to efficiency is not a new idea within Swedish aid politics, but Sweden received criticism from the (DAC) Development Assistance Committee, saying Sweden was active in too many countries, and the government established a policy to decrease the amount of countries given aid. Despite the government?s recent work, science has shown on a failed country focusing. This is followed up in the paper trough examination of statistics to measure the extent of the reduction.

The globalization of political and economic processes is a growing moral concern for theologians and political philosophers alike. My thesis aims to outline, analyze, and compare church studies of globalization with global theories of justice.To do this, I draw upon recent studies of globalization made by the World Council of Churches (WCC) and the Lutheran World Federation (LWF). The WCC and LWF are two global reaching church organizations. They have a common aim of uniting churches for ecumenical dialogue and are involved in social, economic, political, and ecological questions. The WCC and LWF analyze globalization by applying biblical and theological principles from the Christian tradition.