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.

Organic food is produced in a way that strives towards maintaining and improving natural resources. The welfare of both producers and consumers is central, also taking both animals and the environment into account. The Swedish government finds this important and in 2006 they made a resolution that the consumption of organic food should be stimulated. The goal was that 25 % of the municipalities? consumption of food should be organic in 2010.The municipality of Ludvika reached the government's target in 2011 and is currently increasing their proportion of organic food by one new product every year.  Ludvika is a member of The National Association of Swedish Eco-municipalities and the town of Ludvika is also a Fairtrade city.

The current financial crisis has left its mark. It has even hit the major Swedish banks who have shown large losses. The media has not been slow to take note of this, and the constant political debate about the bonus culture has been reinvigorated. Our aim is to find out how the major Swedish banks relate to the publicity and describe how and why senior executives are rewarded, and what strategies banks are using in the design of their reward system to maintain a legitimate behavior, and thus the confidence of its stakeholders.As a starting point to answer our purpose we have used the agency theory that describes our view of how various problems occurs and how incentives can be established in order to get senior executives to act for their owners' interests. Modern theories of reward systems are taken from a variety of authors, these theories give us an insight into how reward systems can be designed in banks.

Problem formulation? Are there any factors affecting the choice of marketing strategy?? What is it that determines the degree for the company to use a standardized or a adapt marketing strategy?? How profitable is Scania's marketing strategy in each country?Objective: The overall aim of this study is based on local adaptation and global standardization to compare the degree to which the company Scania chooses to adapt or standardize its marketing to the South American and Asian markets.We also aim to compare and describe any factors that affect the countries' differences in marketing strategies and to evaluate and measure the profitability of marketing strategies in each market.Methodology: The study is limited to Scania's marketing in the truck market in Argentina, Brazil, Malaysia and Singapore from 2006 to 2010. In order to answer the study's problem formulation and purpose we have chosen to combine a qualitative and quantitative approach. Four interviews were conducted with marketing executives from Argentina, Brazil, Malaysia / Singapore and Sweden. We have also chosen to examine Scania's annual report and include figures on the market shares of Scania in the respective countries and the number of sold Scania truck which is then compared against the number of registered vehicles by country.

The world around us is shrinking and globalization and capitalism are processes affecting the world. Global trends, like outsourcing and relocation of firms to low-cost countries, have become more common. This creates a huge vulnerability in the municipalities that today are concentrated around a single large company. One of these is Olofström which today is one of the most vulnerable municipalities in Sweden and whose survival today lies in the hand of the company ?Volvo Cars Corporation?.

In recent years e-commerce has experienced a big increase in usage. Internet however, cannot offer the same level of personal contact as traditional shops can.E-commerce is characterized by impersonal and standardized web shops that do not stimulate any emotional connection between the customer and the company. Without this personal contact with the customer the possibilities for the company to stimulate loyalty decreases. Loyalty however, is as important in e-commerce as it is in traditional commerce. The authors of this paper chose the following problem for the study:What marketing strategies are fortunate for e-commerce companies to use to create loyal customers?To research this subject the authors saw it fit to combine qualitative and quantitative research methods.

The main objective of this thesis was to develop appropriate strategies and find factors that affect the usability of parameterized designs. This was accomplished by investigate the user-interface and how it is designed to meet the user's information needs. The thesis also embraces the basic theories in terms of investigation, cognitive design principles and human behavior patterns in the interaction with the machine. The approach has led to an explorative investigation in this subject area.The thesis also had the purpose to achieve more efficient ways for development of motor chainsaws at Husqvarna AB's department Global Cutting Equipment. That can be achieved through reduce costs of development per sold unit.

In the prison of Kumla, Sweden`s highest security classified institution, spiritual retreats are pursued since 2001. The aim is to offer the inmates a possibility to enter deeply into spiritual contemplation. This spiritual contemplation is made possible through the fact that the prisoners carry out a retreat designed after guidelines written by Ignatius of Loyola in his Spiritual Exercises. The purpose of this examination is to study how ordinary institutional life in comparison to monastic life defines and creates different attitudes and roles amongst the inmates. A secondary aim is to describe the consequences of the retreat on individual basis.

The eyewitnessed reportage has a pronounced character of narrating. The imaginative power of the text helps the reader to empathise with the characters. That makes constructing empathy a necessary skill of reporters. But how can this be done?Despite a tradition of story telling among reporters, narratologists virtually have neglected the reportage genre.

The eyewitnessed reportage has a pronounced character of narrating. The imaginative power of the text helps the reader to empathise with the characters. That makes constructing empathy a necessary skill of reporters. But how can this be done?Despite a tradition of story telling among reporters, narratologists virtually have neglected the reportage genre.

Studies show that some pupils with ASD (autism spectrum disorder) can have difficulties in understanding written texts. The present study seeks to examine whether pupils with ASD differ in their reading comprehension of a factual text and a literary text. Another aim of the study is to obtain a picture of the reading habits of high school pupils with ASD, what reading strategies they use, and how they work with texts in Swedish lessons in school.The study uses texts from PISA surveys from 2009 and 2000. The factual text Varmluftsballongen (The Hot-air Balloon) was taken from the try-out for the 2009 survey and the literary text Gåvan (The Gift) was taken from the 2000 PISA survey. To gain some idea of the pupils? reading comprehension of the texts, the present study used the tasks accompanying the texts, with certain changes in the questions about the text on the hot-air balloon.

Africa is one of the regions most affected by climate change. However its forests are important carbon sinks for the whole world, and if recognised as a global public good, could be conserved and contribute to green house gas emission reductions. A global mechanism, Reduced Emissions from Deforestation and forest Degradation(REDD+) aims to help developing countries in reducing emissions from deforestation and forest degradation, and enhancement of carbon stocks. REDD+ strategies may, however exclude local forest dependent communities from forests in order to conserve and maximise carbon stocks, thus having a severe impact on local livelihoods. Therefore, how local communities can participate and share benefits from REDD+ is a key concern.This study investigates how three forest dependent communities in the Nazinon forest, in Southwest Burkina Faso could financially benefit from a REDD+ project.

AbstractIn this master´s thesis I primarily investigate librarians´ and teachers´ conceptions of collaboration between libraries and schools and their conceptions of childrens´reading. Secondary I investigate the contents of laws concerning libraries and schools and also the school curriculums concerning the subject field of the Swedish language. My theoretical point of departure is that of social constructionism. I use two models in my analysis. One is a model of collaboration created by Patricia Montiel-Overall, called TLC (Teacher Librarian Collaboration), which grades collaboration from the lowest level (A) to the highest (D).

Abraham is the original patriarch. How does his leadership compare with a modern day popular culture patriarch with his roots in advertising, the shopkeeper Stig, star of the ICA advertising? The essay compares the leadership and masculinity of two male leaders from different backgrounds and settings, and discusses similiarities and differences.

AbstractOutsourcing is a business strategy that has developed over the last 40 years. Outsourcing means to let another company do some activity within the company, for example production.The thesis for this paper is: How is outsourcing used in a manufacturing company today and how is the resource efficiency affected by it? The research is divided into two parts, a theoretical part and an empirical part. The theoretical part consists of a study of literature. The works in this study is books, text books, bachelor thesis paper and scientific articles.