Weber and Linder (2005) have enlightened that the focus of the current debate on the budget?s to be or not be, has been on trying to find a general tool, which fits best in all situations. They argue that the budget may be more appropriate for organizations in certain circumstances, than for others. They claim that there is a gap in research concerning the situations in which the budget may be appropriate, or when Beyond budgeting is preferred. It is this gap we are trying to fill with our thesis.The purpose of the thesis is to explain which situational factors that affect the organization's use of budgets for the functions the budget can fulfill.

Background: Røvik claim that both public and private sector, large and small firms, are working with the same administrative standards, recipes, as these are currently considered to be ?right?. He argues that this is partly due to the globalization of the information society, which is making it possible for recipes to spread rapidly. An area affected of this is purchasing, where many new strategic and organizational concepts have been developed. Nowadays, people argue that ?every penny saved in the procurement function, is an extra penny in profit? and that purchasing decisions affect the entire company and its performance.

When visiting Scaniaparken in Malmö you have the possibility of listening to music streaming out of grass-covered hills. In Helsingborg children can compose their own music and play for their friends on the playground. On a square in Nacka Strand you can hear birds singing in the quiet intervals of traf?c. What the places have in common are that they all contain sound installations.

In today?s technological society, there are increasingly less physical demands on the locomotor system. However, despite that notion strength and function in the hand?s complex biomechanical system are in fact both needed to cope with daily life. The grip function is a main function in the hand and is used in many examples of scientific research, for instance when assessing physical health and predicting the probabilities of premature mortality.

Background: Due to outsourcing, the material flows in the telecom equipment industry have undergone major changes, which in turn has imposed new challenges for packaging supplier Nefab who delivers to the industry. In order to achieve market intelligence, Nefab wants to map the material flows, and investigate possibilities of further reusable logistical packaging systems.Purpose: The purpose of this thesis is to describe the typical features of the logistical material flows in a technically based, rapidly growing industry, and analyze the driving forces and obstacles, which influence the selection of logistical packaging system. Procedure: After developing a theoretical framework consisting of general logistical theories and theories related to logistical packaging, we have interviewed companies in the logistics channel of Ericsson Radio Systems.Results: We have found the main characteristics of material flows in our investigated industry to be Variations in Demand, Focus on Time-to-Customer, and Globalization of Logistics Channels. Regarding driving forces and obstacles in the selection of logistical packaging systems, we have identified Transportation Characteristics, Customer Demands, Quality, Handling & Administration, and Current Packaging System as important factors..

This Master's thesis aims to investigate librarians' identity construction through the study of their narratives about themselves and their lives. We want to understand in what way the education in Library- and Information science contributes to shape the students professional identity and how these identities then continue to be transformed when they enter their professional lives. We assert that this construction of identity takes place through socialisation. We start with the reference work because we think this is a central part of librarians' tasks. Our theoretical starting point is constructionism, we mean that professional identity is a social construction that continuously is formed and transformed.We interviewed six former students at Library- and Information science at Lund University.

The aim of this study is to examine the fiction promoting role of public librarians through their fiction displays. The study covers three problems: What reasons do public librarians give for their selection of displayed fiction? How do public librarians view fiction displays in relation to other promotion strategies? How do public librarians think that promotion through fiction displays will evolve in the future?The results of the study have been analyzed using Jofrid Karner Smidt?s theory of how public librarians view their promotion of fiction. The concepts used are promotion due to public demand, actively recommending and informative promotion, and through dialogue. To account for the problems investigated in the study, eight librarians have been questioned through semi-structured interviews.

Denna kandidatuppsats har analyserat interna parametrar som påverkarlönsamhetsmåttet RevPAR (Revenue Per Available Room/intäkt per tillgängligt rum)för hotellföretag i staden Göteborg. Syftet är att få en djupare förståelse för vilkainterna parametrar som påverkar lönsamhet, samt hur och i vilken utsträckning.Studien baserades på en teoretisk referensram bestående av ?Resource-based view?och flertal tidigare studier inom ämnet. Det senare ledde till ett val av tio internaparametrar, med tillhörande hypoteser för undersökningen. Empirin framställdes avinsamlade värden från ett urval på 34 hotellföretag.

Since Brand Management and Marketing in theory mainly been focusing on the consumer market, our main purpose of this essay is to analyze how a brand also can be appealing to the labour market, to attract and engage employees. Keywords attached to our essay are, brands, recruitment, Human Resource management, theories of motivation, corporate identity, employer branding and internal marketing. The study is based on a qualitative research. Our main reason for choosing this research was to get a closer insight for the phenomen and to establish a major understanding for the subject. To get a better knowledge and to answer and fulfil our purpose we have chosen to complete eight interviews, of whom six respondents representing Service firms.

Uppsatsen ska skapa förståelse i hur HR-ansvariga strategiskt arbetar med rekrytering för att rekrytera rätt medarbetare. Målsättningen är också att analysera hur företag förenar affärsidé och personalidé samt hur företag influeras av Human Resource Management-teorin..

Public libraries have an important roll of making information accessible to all people. This democratic right supports the cultural development in our society. When public libraries build websites offering information and services it can sometimes cause obstacles for impaired users. It is therefore our purpose to evaluate a selection of websites and library plans to examine how the libraries work with accessibility for these users. This thesis is based on theories of cognitive and human computer interaction, and information architecture.

Our employer Camatec Industriteknik AB gave us the assignments to increase theirs range of versions on Camcoil that is their own patent product. Camcoil is a capstan system that is used when steel band fabricated. Exist for example in production lines their steel band should be annealed. Our goal with this work is to come up with a completed production basis on a Camcoil for heavy industry. The basis should contain calculations, 3D-constructions, drawings and cost proposal on manufacturing and detail purchase.Demands on this project:1.

In today's Sweden there are approximately 23 000 combination companies, and most of them have a connection with the agricultural sector. The most common type of additional operation is some form of contracting.The aim for this degree project is to answer the following question: which problems and key factors exists within combination operations? The main topic will be within coordination and management questions within agricultural companies with an additional operation.Litterateur written earlier within this subject will be used in this thesis. Mainly litterateur which contains information about combination companies and diversification of some sort. There are also other theories used in this thesis such as; resource based theory and decision making theory in order to understand the problems and key factors within combination companies.In order to investigate the aim of this thesis we have chosen to perform two qualitative interviews with the managers of two different combination companies.

AbstractReading books to children is often an integral part in preschool activities. The purpose of thisstudy is to investigate how educators think about the educational function of literature inpreschool activities. I have in my study used qualitative interviews with active educators andobservations to answer my questions about why the educator reads to the children, how theeducator thinks about the choice of literature and if the literature can contribute to thechildrens development and if so, how. The knowledge- and research background presentsliterature and previous research done on the subject. The results of my study shows that theeducators have many thoughts about the importance of literature in preschool.

This study examines the cultural place and status of video and computer games in the Swedish public library. Using works on popular culture and the theories of Pierre Bourdieu, this study employs quantitative methods, as well as textual analysis, to analyze the results of an online questionnaire with 19 questions focusing on selection criteria, shelf placement, perceived competence, as well as reasoning for having or not having these games in the library. 286 out of the 440 libraries contacted is participating in the study, and the libraries consist exclusively of public libraries in Sweden that are found in the database of the Royal Library.The results of this study show that a larger number of libraries than previously indicated have started to provide electronic games to their patrons. At the same time, patterns in the data and comments suggests that these games in many cases still do not enjoy the same level of cultural recognition as other media. Indicative of this is the way most libraries seem to focus on the medium being exclusively for their young patrons, with seem-ingly very little in the way of investment for adults.