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.

So?kmotoroptimering eller SEO (Search Engine Optimization), har blivit enmycket viktig del na?r det ga?ller att profilera sig online. Det som avses medso?kmotoroptimering a?r att go?ra fo?ra?ndringar pa? en webbsida sa? att denplaceras ho?gre upp bland resultaten hos so?kmotorerna, och pa? ett sa?dant sa?ttfa?r en sto?rre exponering. Na?r man fo?rso?ker go?ra fo?ra?ndringar pa? en sida sa?kan man dela in fo?ra?ndringar i ?pa?? och ?utanfo?r? webbsidan, on och off-site.Fo?ra?ndringar ?on-site? betyder dels att man go?r fo?ra?ndringar i html koden ochdels att man fo?rso?ker go?ra sidan sa? anva?ndarva?nlig som mo?jligt.

Movies can be a source to enjoyment, cultural enrichment and relaxation. But movies are also filled with messages and subtext, that effects the one who watches the movie. One of the effects are the reproducing of stereotypes and racism. This essay concentrates on the five best grossing science fiction movies in Sweden between the years 2009 ? 2014.

Digital depth-to-water maps can be produced from a digital elevation model (DEM). Then GIS- based algorithms are used to calculate water flows and the depth-to-water index classes dry, fresh, moist and wet. The purpose of this study was to investigate the possibility to use depth- to-water maps for site adapted planting.The results showed that use of depth-to-water maps for site adapted planting, roughly halved the proportion of improperly planted surfaces from an average of 9 % to 4 %. The variation in the values of proper surface decreased and the result became more even.. In addition, more pine than spruce was incorrectly planted.

The purpose of this essay has been to examine how the city of Helsingborg´s prevention of alcohol and drug use among youths is laid out. It has been of special interest to examine the youth centers (after school programs) preventive work with youths and its effects on frequency of alcohol and narcotics use among youths.The people we have interviewed are all involved in the three organizations: the youth centers, schools, and social services. The results showed that the youth center staff does not think that they work actively preventive against alcohol and narcotics. On the other hand, the staff at the youth centers points out that just keeping the youths in the neighbourhood and making them involved in the activities at the youth center, is preventary work. The staff at the social services points out that it is not the facilities that is part of the preventive work but the activities and the skill of the staff that is improtant for the youths..

Today, nine out of ten municipalities are active on social media and it has become increasingly popular among municipalities that make use of placemarketing to promote their particular region. A problem that is raised in this study is that the population of the municipalities in northern Sweden often is in decline. The purpose of this study is to investigate how a democratic-controlled organization such as Luleå Municipality uses the social media Facebook in its placemarketing, to highlight a place of scale and to attract new residents and stakeholders to move to or visit the city. In order to answer the purpose I have with the help of a critical discourse analysis examined how Luleå Municipality using social media Facebook in their marketing of Luleå as a place. The results were then analyzed using theories of placemarketing, Norrland and the market-oriented municipality.

Safety in the construction industry has become a question of top priority in recent years. Despite a massive investment of time, money and knowledge, the occur-rence of fatal accidents in Sweden alone is around one a month.The purpose of this study is therefore to improve the safety on the construction site. By an examination of the role of the safety agents and their cooperation with the construction workers and supervisors as well as examine how safety agents can improve safety on the construction site, which is the goal of the study.Four questions were formulated based on the purpose and the goal of the study.The methods used to answer the questions were a questionnaire survey, multiple interviews, a literature review and a document analysis.The report describes the safety agent?s role as a complex one with many different tasks. The role of the safety agents is regulated in the health and safety law, but it can sometimes be difficult to interpret and the agents can therefore interpret their role differently.

The wide distribution range of our boreal pine (Pinus sylvestris L.) provides a great variation in growing conditions and climate/weather factors that influence the wood development of the trees. A great number of extensive studies have been conducted over the years in order to clarify growth trends of this and other species over more or less wide-ranging areas. In this thesis effects of weather factors were instead compared between different forest stands from the about same geographical location. The effects of precipitation, temperature and frost on the year ring characteristics of pine were studied in the research forest of Svartberget Vindeln, in northern Sweden. The stands differed in site index and silvicultural treatment; fertile ? high stem density, fertile ? low stem density, poor ? high stem density and poor ? low stem density.

By using industrialized building, pre-installed modules can be delivered to the construction site where they are easily mounted. This method has many advantages compared to on-site manufacturing, for example, the precision during the production process should be much higher than building each wall and floor on site. Furthermore, the quick erection procedure when using prefabricated elements and the possibility to use weather protection has the advantage of not being dependent on weather conditions, and many other factors.Masonite Beams AB is a Swedish company (a member of the Norwegian company, Byggma ASA) with a relatively new technology using light weight beams as bearing elements in the walls and a certain stiff board lamella slap which is mounted on the top of the floor structure creating an integrated stiff beam / board floor structure. The elements are flat which make it much easier to transport the elements from the factory to the building site where the building parts are easily mounted with special mounting stud.One of the main drawbacks of lightweight structure is the sound transmission. The main topic is low frequency annoyance, however the complex structural elements and their mutual sensitive connections other acoustical problems might appear.

There are an increasing number of people suffering from depression and depressed mood. Concurrently important benefits have been noticed from the effects of massage, effects that can be assumed to restore individual?s health with depression and depressed mood. The aim of the study was to examine the importance of gentle massage in connection with depression and depressed mood. The research was based on scientific studies that were applied through the databases Cinahl, elin@Kristianstad, PsycARTICLES, PsycINFO, PubMed and the journal Vård i Norden as well as by manual searches.

This paper aims to examine how, and if, music is being used integrated in other subjects thanmusic in school. The study is based on qualitative interviews and I haveinterviewed fourteachers, regardless of whether they use music a lot or not.The questions the study is basedon are if there might be a connection between theteachers' own feelings for music andwhether they use music inschool or not, how music is being used and does the use of musicgive any effects?The result of this study shows that there can be a connection between the teachers ownsfeelings for music and the fact if they use music when they teach or not. One of the teachersI?ve interviewed had bad music experiences and didnot use music in her teaching.

Heartwood has always been a desirable part of the tree, due to it?s superior decay qualities com-pared to the sapwood. How the formation of heartwood works has been known for a long time, but which factors that initiates and stimulates the production are poorly understood. This case study presents the results of a study in which silvicultural treatments and site properties had a key position as factors to the formation of heartwood. According to the hypothesis the amount of sapwood is directly controlled by the size of the crown.

Many perceive a boom in nostalgia and what is retro, especially within the marketing discipline. This thesis studies how nostalgia functions in the advertising context and aims to shed light on which effects there are from nostalgia evoking communication, what connections there are with other important factors as well as aspires to develop the understanding of the underlying psychological aspects and the emotional bonds to events (as nostalgia evoking stimuli in the thesis), which pave the ground for nostalgic emotions. Point of origin has been classical measures of communication effects and models of connections and causality and to these important factors have been added. Results show clear connections and correlations between nostalgia and positive communication effects, even with control for other factors that may interfere. However, the results show that some factors have moderating effects that should be important to take into consideration, namely how well the brand and the event in the ad are perceived to fit the advertising context.

Many perceive a boom in nostalgia and what is retro, especially within the marketing discipline. This thesis studies how nostalgia functions in the advertising context and aims to shed light on which effects there are from nostalgia evoking communication, what connections there are with other important factors as well as aspires to develop the understanding of the underlying psychological aspects and the emotional bonds to events (as nostalgia evoking stimuli in the thesis), which pave the ground for nostalgic emotions. Point of origin has been classical measures of communication effects and models of connections and causality and to these important factors have been added. Results show clear connections and correlations between nostalgia and positive communication effects, even with control for other factors that may interfere. However, the results show that some factors have moderating effects that should be important to take into consideration, namely how well the brand and the event in the ad are perceived to fit the advertising context.

This thesis was conducted to assess how the privatization of Iran Air process managed in last efforts and how should it be in right way. It increases the knowledge about privatization in Iran and the need for it. Iran air as our case study is a flag-carrier airline company that is protected by government regulations and subsidies. We try to find the reasons for failure of privatization in Iran Air and their attempt on privatization.The method used to collect data was a qualitative methodology, consisting of semi-structured interviews with relevant managers, and knowledgeable professors and the official sites and press. In conclusion, we find that privatization is an important need for Iran Air Company and the main problems that are against Iran Air can be categorized to political, financial, and social.