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.

Value at Risk (VaR) är en finansiell metod för att skatta risker och som används i stor utsträckning av banker och företag. VaR beräknar att en eventuell förlust inte skall överstiga ett visst belopp med 95/99 procents konfidens. Denna uppsats syfte är att undersöka om VaR kan appliceras på en svensk aktie när Riskmetrics-modellen (IGARCH) skattar volatiliteten på aktien trots oro på den finansiella marknaden. Undersökningen genomfördes på Volvos B-aktie med data från perioden 2003-01-01 till 201 2-12-31. Vi genererade enstegsprognoser över den potentiella förlusten (VaR) givet en fiktiv investering av 10 000 000 SEK.

Stormwater is surface runoff water that originates from precipitation or snowmelt and that on hardened surfaces prevents to infiltrate the ground. In city areas stormwater can consists of major amounts pollutants and when reaching a lake or watercourse it can cause damages on vegetation and animals. Therefore it is important to treat polluted stormwater before it reaches the recipient. The municipality of Örebro have since the 90ies an extensive work with treatment of stormwater in sedimentation ponds. A new stormwater treatment project is planned in an industrial estate in Skebäck, Örebro.

The EU Council adopted in 2007, environmental and energy goals with the aim of them must be met by 2050. This, in combination with those of the Swedish government 15 enacted environmental goals is supposed to lead the way for the Swedish environmental work.This report has examined measures in properties in the Swedish Cooperative Housing Society (SKB) stocks.The report discusses a range of measures that might be appropriate to apply on the properties to make them more energy efficient.One of the measures discussed, the vent whose primary purpose is to create a good indoor environment for the residents but is also where the most energy is lost.Another measure discussed is insulation of the building envelope on the estate to make it more energy efficient. To put extra insulation on the building envelope is important because of the large amount of energy that is lost through the walls, ceilings and floors.Future actions that may be implemented is individual billing of heating and hot water. This system has been used in European countries since the 70's and today the EU wants to increase the own individuals control over their electricity costs. This has led to a discussion whether to implement the system in Sweden or not.However, there are a number of equitable measures to be sorted out before the system can be used in any great scale.Finally, it is important to remember that environmental measures should be the primary and the pursuit of cost reductions the secondary otherwise you risk the environmental work to be counterproductive..

Our companion animals can, with or without symptoms, carry infectious agents which have a potential to induce diseases in man, so called zoonoses. An immune compromised person has an increased risk of becoming infected by various agents, and thus also has an increased risk to become infected by one?s own companion animals. A study was carried out within the veterinary program at SLU, Sweden, based on a questionnaire answered by 31 physicians, 31 veterinarians and interviews of 30 immune compromised persons in Sweden. The study investigated the following questions: Which zoonoses do physicians and veterinarians consider to be the most important to inform immunecompromised persons about? How are immunecompromised persons being informed by their physicians about the risk of catching zoonoses from their companion animals? How are the owners of zoonosis-infected animals being informed by their veterinarians about zoonoses? Does veterinary medicine and human medicine communicate about zoonoses, in order to take the best care of immunecompromised persons in contact with animals? The results of our study imply that: - Physicians and veterinarians differ about which zoonoses immunecompromised persons should be informed about. - Only oral information is passed to immunecompromised persons and animal owners.

The purpose with this report was to compare three commonly occurring methods for measuring plant available nitrogen in soils. The methods extraction, incubation and Plant root simulator (PRS) probe - an ion exchange membrane (Western Ag Innovations, Inc., Saskatoon, Canada) method were used and comparison between these methods were conducted. A full factorial experiment were set up in northern Finland with the treatments excluding herbivores, warming and fertilization to see how the inorganic nitrogen content in the soil was effected by the treatments. Soil cores were taken and from them a subsample was incubated for 18 days and thereafter analyzed for inorganic N in laboratory. PRS- probes were in the ground for 1 month.

The purpose of this thesis is to investigate the ways in which emotion regulation and mood affects risk taking when it comes to decision making competence. Emotion regulation is an essential part of the attachment process, the development of an autonomous self and functional stress coping systems. Research indicates that there is a relation between a distorted emotion regulation and some psychological disorders like depression, PTSD, anxiety disorders and borderline (or instable emotional personality disorder). There is a definite need to analyze the relation between emotion regulation and decision making competence since it is relatively unexplored. A digital questionnaire was distributed amongst the participants.

Goods that children come in contact with on a daily basis for example toys, electronics, textiles, household items, have attracted an increased attention in recent years because of a common occurrence of residues of potentially hazardous chemical substances. Some municipalities in Stockholm have developed plans for managing chemical risks and work systematically to phase out products containing hazardous substances. This thesis aims to contribute to an improved knowledge base for any future work with non-toxic nursery schools in Haninge. The study's focus is on the challenges encountered by conditions and problems of preschool personnel to manage chemical risks in early childhood environments. Primary data was collected through a qualitative approach based on semi-structured interviews with both the preschool staff and practitioners working in the central organization of the municipality.

Trycksår orsakar lidande för patienter och höga kostnader för sjukvården. För att förhindra uppkomst av trycksår är det viktigt att identifiera patienter med ökad risk för trycksår samt att aktivt arbeta med preventiva omvårdnadsåtgärder. Ett strukturerat arbetssätt kan göras utifrån kvalitetsregistret Senior Alerts rekommendationer. Senior Alert är inriktat på förebyggande vård av äldre över 65 år och i registret registreras bland annat risk för trycksår, planerade åtgärder samt sjuksköterskans utvärdering av de insatta åtgärderna. Syftet med studien var att kartlägga täckningsgrad, utförda riskbedömningar och planerade åtgärder avseende risk för trycksår i kvalitetsregistret Senior Alert.

Bakgrund: Hand i hand med dagens ökad fokus på risk har intresset ökat för ettriskhanteringskoncept som kallas Enterprise Risk Management (ERM). Tanken medmodellen är att hantera risk övergripande istället för isolerat på separata områden iföretaget. De största fördelarna med modellen sägs vara bättre beslutsfattande inomorganisationen, att riskmedvetenheten ökar och att intressenter får bättre förtroendeför företaget.Syfte: Syftet med denna uppsats är att jämföra den teoribildning om ERM som växerfram med praktisk erfarenhet från icke-finansiella företag som implementeratmodellen. Målet är också att skapa förståelse för både för- och nackdelar medmodellen.Avgränsning: Undersökningen har inriktats på icke-finansiella företag eftersom färrestudier har gjorts inom området.Metod: En kvalitativ fallstudie av två icke-finansiella företag har genomförts med enabduktiv ansats och en blandning av explorativ och deskriptiv design.Resultat: Undersökningen visar att ERM skapar vissa positiva effekter för företagenmen också att en del problemområden har identifierats. De begränsningar i modellensom uppstår anses vara nära relaterat till svårigheten med att hantera mjuka risker ochproblemet med att ERM kan bidra med för stor passivitet i verksamheten dåminimering av risk blir mer omfattande.

In Sweden, a big part of the energy use is used in the housing sector. Political goals and targets are set up which the housing sector needs to work towards. Apartment buildings are a major part of the housing sector in Sweden and therefore reduction of energy use in these kinds of buildings are key to lower the energy use in Sweden. But there are not only political incentives to reduce the energy use. Some energy?saving measures are directly profitable and should thus be performed.

This study analyzes 66 Swedish actively managed mutual funds investing in the Swedish stock market during the period 2005-2014. The purpose is through pooled data regressions analyze the relationship between both the mutual fund?s annual fee and risk-adjusted return to the fund?s characteristics. The characteristics of the study are the size of the fund's assets, age, if the fund is bank managed or not, Tracking Error, and standard deviation of return.By using the performance measures of CAPM, Fama and French 3-factor model, and Carhart?s 4-factor model monthly risk-adjusted returns are created for all funds over the period.

This examination work on studies and research in articles is mostly from other countries. The purpose of the examination work have been to find out if there are any means you can work with to find out when its time to start irrigation, how they works and if they are credible. In Sweden there is not many means for decide when it?s time to irrigate and how much water you should appear. Swedish farmers think they have so much experience that they don?t need techniques like this.

Bakgrund: Studier visar att ungefär var fjärde patient som vårdas på sjukhus har riskför att utveckla undernäring. Komplikationer av undernäring orsakar lidande förindividen samt förlänger vårdtiden vilket leder till ökade kostnader för vården.Problematiken med undernäring väntas öka då antalet äldre i samhället ökar. Äldre är enutsatt grupp där risk för undernäring, ätproblem och sömnlöshet är vanligtförekommande. Frågan är om risk för undernäring och ätproblem är vanligare hos äldresom lider av sömnbrist. Syftet: Var att undersöka om det finns ett samband mellansömnlöshet och risk för undernäring samt mellan sömnlöshet och ätproblem hos äldrepatienter.

The aim of this inquiry was to investigate the most appropriate measures to reduce noise impacts from road traffic on the Nydala recreational area in Umeå municipality due to the planned re-routing of the E4 motorway to an existing road along this area. The sound environment is an important part in the experience when we are visiting recreational areas. Noise is not only disturbing; the liberty from unwanted sounds also allows us to perceive natural sounds that are a benefit for the cultural experience. Therefore it is important to take actions to protect this well used area from traffic noise. The reasonable options to avoid noise impact in this case are to lower the speed limit, using a noise reducing coating or use noise protection screens and walls.