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 executives of a firm possess considerable influence over a company's financial reports. The numbers can be adjusted in a favorable direction by engaging in Earnings Management, which harms the reliability of the financial reporting. Previous research suggests that Earnings Management can differ between genders. In recent years the debate about a woman's role in the business world has received generous attention in media. Moreover, the presence of women in leading positions has become a relevant issue for firms.

AbstractAll headmasters want to lead teachers so that the students will achieve their own goals as well as the goals of the education. The salutogenic leadership is a way to lead in the right direction. This type of leadership depends on Antonovski?s (2005) theory of Sense of coherence. The theory of Sense of coherence is built on the concepts of comprehensibility, manageability and meaningfulness.

The question of euthanasia has kept pre-occupying and agitating the minds of thinkers, sweeping the globe, pummelling pedagogy, assailing assumptions, and bludgeoning biases. Both the moralist, ethicist, theologian, psychologist, educationist, anthropologist, politician, physician, patient as well as the common man in the street are interested in it. This pervading interest simply arises out of the fact that euthanasia involves the question of life, and life is something that is a common denominator to all men.The controversy hinges on the fact that, there are divergent views on the moral question of euthanasia. While some would unflinchingly opt for euthanasia others would prefer to oppose it to the best of their strength, yet others will remain agnostic about it. But the issue here remains: is euthanasia in any way morally justified? Has human life an intrinsic value? Or is human life valuable only when it is healthy? Are we the ones who decide when to die? Has the physician any right to either assist or terminate the life of the patient simply on account of suffering? Has the patient any right to end his/her life? Are there some conditions in which euthanasia could be allowed? Is suffering meaningless?The topic of my project is: THE MORALITY OF EUTHANASIA IN THE LIGHT OF THE CATHOLIC CHURCH?S TEACHING.

Automatic query expansion has long been studied in information retrieval research as a technique that deals with the fundamental issue of word mismatch between query and document. The purpose of this thesis is to compare the retrieval effectiveness of different strategies for automatic query expansion. The strategies are based on local analysis of the corpus and use statistical information from the local document set to extract terms that suppose to adapt themselves to each individual search and therefore appear to be searchonyms to the index terms. The strategies compared are: association clusters, metric cluster and scalar cluster. Baseline queries of 24 topics are expanded using terms from the different clusters and searches are made.

Abstract During object-oriented system development, programming should be preceded by analysis and design to assure that the system fulfils the demands of the customer and simplify during the development phase and documentation. When modeling the analysis and design phases, several different notations may be used. One of these is the UML (Unified Modeling Language) which this thesis will cover. The aim is to compare the use of the UML i practice versus what is said in the literature. The investigation is built upon interviews at different companies to receive their reflections about the UML.

Sweden is described as one of the most forward-thinking countries in the world when it comes to equal opportunities, yet still management is being dominated by men. Looking at entrepreneurship and gender, the author has written four herstories about female entrepreneurs working, through enterprise, to bring about change to the male domination of top level management. The primary purpose of this master's thesis has been to look at theories on entrepreneurship/ management and gender to analyse how the entrepreneurs relate to their roles as [i] entrepreneurs, [ii] agents of change, and [iii] women. The findings show that they attach particular emphasis to their roles as entrepreneurs. As regards the work for change, being female is described as both advantageous and irrelevant, or insufficient.

During recent years, the trend of Swedish students? negative performance and results in mathematics has been discussed. It is agreed that a change in teaching methods is necessary in order to solve this issue. Thus we found it interesting to take a closer look at an alternative way of teaching. The purpose of this study was to find out what teachers and students associate concrete mathematics with and make a comparison between them.

Climate change and the sea level rise that it contributes to is an ever more pressing issue for costal municipalities around the world. Today there is a great deal of scientific reports and projections on what these changes could entail. However, resent studies on south Swedish costal municipalities have shown great discrepancies when it comes to how these scientific projections are implemented in the municipal planning and adaptation strategies. In an effort to understand the underlying reasons for this lack of concurrence, this paper has applied Rolf Lidskogs theory of the hetrogenity of science. The theory gives an explanation to the complications in the science-policy interface, by describing complicating factors in the communication between these actors.

Social work has gone from being a primarily philanthropic issue to becoming an academic discipline at university level. To ensure its legitimacy social work must be founded on, and developed through scientific research and documented experience. The purpose of this essay is to review the various arguments on social work in order to evaluate their impact on education, which in turn affects students. In addition, it will demonstrate how different forms of knowledge are valued depending on the contexts. As a means of reaching this objective, the following questions are addressed: ?What are the requirements and recommendations on how the education of social work should be structured, and why are these requirements and recommendations important??, ?How has the education of social work been influenced by the perception of valuable knowledge?? and ?How does the education of social work affect students?? The collected material consists of various arguments concerning the development of social work and the education of social work's formation.

The aim of this master thesis is to discuss the access to literature and reading by mentally retarded persons, and how this is affected by library and care taking staffs awareness of mentally retarded persons needs of literature and reading. The reason why we decided to choose this essay topic, is that there is a lack of research about mentally retarded persons relationship with libraries, literature and reading in the field of library- and information science. This groups needs must be brought to sight, so that they can take part in the literature just as anyone else, on their own conditions. Our study involves interviews with four librarians, three reading representatives and a co-ordinator at the Easy-to-Read Foundation. We can establish that all of our informants prove to have significant knowledge about mentally retarded persons and their needs of literature and reading.

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 purpose of this thesis is to examine whether institutional ownership has an influence on CEO compensation in companies where the institutions have invested. In order to fulfil the purpose of the thesis a quantitative study was carried out within the Swedish corporate context where we have studied Swedish institutional investors and companies quoted on the Stockholm Stock Exchange. Our period of study was the financial year of 2007.The empirical questions at issue is; Was there a connection between Swedish institutional ownership and the size of the CEO compensation, and, does Swedish institutional ownership lead to a certain type of CEO compensation in terms of structure?Our results did not suggest that an increased institutional ownership neither leads to a certain type of salary level nor a certain kind of salary structure. These results contradict earlier American research, which has been done within this area and has previously shown a secured connection.The reasons for our results may be many and it is difficult to state any concrete conclusions to why we received differing results.

The aim of this study was to describe the importance of diet and physical activity related to Diabetes Mellitus (diabetes). Method used was a descriptive literature study based on empirical studies. The study shows that diet, physical activity and lifestyle-changes are very important factors when it comes to preventing and treating of diabetes. By the right diet and physical activity the treatment with medications in some cases can be superfluous and people with the disease could live longer and be healthier during their lifetime. Nurses have the responsibility to educate, inform and make sure that the diabetic patient gets the best care as possible specially suited for this individual patient.

While this summary is written in English, the paper published is written in Swedish.The paper concerns itself with the legal status of electronic transport records in a Swedish context. The main question asked is whether rules for bills of lading should be applied to electronic transport records, or if they should be treated according to general rules. A secondary question is asked; partially to help put the main question into context and partially to see whether the different legal regimes will lead to different solutions to an issue. This second question is if electronic transport records can effect the transfer of property (sv. sakrätt).