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.

This master thesis covers the seasonal planning of a small scale hydropower system. The system in this study is owned and operated by Mälarenergi Vattenkraft AB. The total system consists of 4 different main rivers with 24 hydropower stations and several dams. The total installed power in the system is 43.75 MW. Most of the hydropower stations are regarded as small scale hydropower stations and thus entitled to green certificates.In this report the issue of planning is formulated as an optimization problem.

Syftet med arbetet är att undersöka hur trafiken idag påverkar och styr vårt sätt att planera städer. I detta arbete görs en fallstudie av Söderstaden, som är ett nybyggt bostadsområde i Kungsbacka kommun, där trafikens påverkan undersöks. Historiskt sett har våra dominerande transportmedel haft stor påverkan på våra samhällens uppkomster. Handeln har varit beroende av den tidens effektivaste transporter, då sjöfarten, nu motorfordonstrafiken. Hur våra städer lokaliserades och utformades vid de olika tidsepokerna skiljer sig avsevärt.

Background: Do our elder starve? A good nutrition state gives a good health and comfort. The research displays that is it exists shortages in energy and nutrition needs for the older. Aim: The aim with this study was to elucidate the mealorder and the mealsituation for the elder and how the nurse handles this. Method: This litterateur review was based on teri research studies.

The last couple of years the use of Internet has changed in the way that the web pages can be affected of the person that uses them. Because of this dynamic Internet technology has emerged that makes it possible for a web page to receive information from a web browser. This information can then be used to affect the appearance of the page. PHP and ASP are two dynamic Internet technologies. They are integrated in HTML and are executed on the web server.

This study investigates whether creative online product exposure within the clothing industry has a positive effect on the behaviour and attitude of today's consumers. Product exposure is the most important stimulus in the online marketing universe, yet few studies exist on this topic. Thus, this study pioneers in this specific research field. Through empirical analysis this study reveals that product exposure has a significant and direct effect on the perceived corporate ability and consumer involvement. Moreover creative product exposure indirectly increases the perceived product quality, intention to buy and the overall attitude towards the brand.

Generally in Macedonia keeping farm records and farm business planning is not often practiced like an ordinary activity in farming. Therefore one of the crucial things to do it is to comprise and continuously practice record keeping of farm data. The efficient and justified farm business planning should be based on farm records about the previous work of the farm, which will bring a structured approach for planning all the activities, as well as provide a good basis for attracting investors and creditors for the additional expansion of the business.Given that sheep breeding holds an important part of the livestock production in Macedonia, there is a need for adding analytical sheep enterprise budgets to support the farm business planning process at sheep farms.The aim of this research was to develop sheep enterprise budgets created on the best production practice for Macedonian conditions of breeding and test their applicability into the farm business plan model Agriwise Macedonia. The sheep budgets were composed with a process of data collecting consisted of direct farm data (for the cases), expert's consultation and relevant desk research, as well as a literature study. The aim of doing it was to attain more accurate calculations of the enterprise budgets, which will result in a more precise outcome in the farm business plan model Agriwise Macedonia.

Detta kandidatarbete syftar till att studera glappet mellan samhällets aktörers mål och de yttre förutsättningar och attityder som individens färdmedelsval påverkas av. Fokus ligger på hur glappet mellan samhällets aktörer och individens färdmedelsval avseende cykling kan förminskas genom förändringar av ett befintligt hyrcykelsystem. Problematiken studeras utifrån en fallstudie av hyrcykelsystem Styr & Ställ, som Göteborgs Stad inrättat för att individen ska välja cykel i sitt färdmedelsval. Genom förbättringar på hyrcykelsystemet, med fokus på de yttre förutsättningar och attityder som individen har, kan andelen individer som väljer hyrcykel i deras färdmedelval öka och glappet mellan samhällets aktörers mål och individens färdmedelsval minska. En metodkombination av litteraturstudie, dokumentstudie och intervjuer har genomförts för att besvara examensarbetets frågeställningar och på så sätt belysa arbetets syfte. Utifrån studien kan flera utvecklingsmöjligheter av Styr & Ställ utläsas för att förminska glappet mellan samhällets aktörers mål och individens färdmedelsval.

Föreliggande examensarbete består av en praktiskt och en teoretisk del. Den teoretiska delen är en jämförande studie mellan två essäer; Rem Koolhaas ?Den generella staden? samt Kenneth Framptons ?Mot en kristisk regionalism- sex punkter för ett motståndets arkitektur?. Dessa ställs mot varandra då de står för två diametralt olika synsätt på stadsbyggande och planering. Frampton betonar identiteten och platsens betydelse medan Koolhaas, som är mer pragmatisk i sin teoribildning, menar att stadsbyggnad idag inte främst handlar om bevarande utan om att i första om att gestalta framtiden och bejaka en samhällsutveckling. Den praktiska delen innehåller två projekt för delar av centrala Tullinge.

A large part of research about libraries and library buildings in Sweden has been focused on how the building looks not how it functions with the library. The aim with this master?s thesis is to study how a library building is functioning and how its users are experiencing it. This is studied in three libraries, Kungliga tekniska högskolans bibliotek, Sambiblioteket in Härnösand and Vitterhetsakademiens bibliotek. With the questions of how they were planed, what did the libraries want from the new building and which of these demands were realized.

This report is a result of a diplomawork in construction engineering.The goal of this thesis is to highlighthow the work with planning andperformance management is done in theprojects at the Swedish buildingcontractor Skanska Väg & anläggning,region Stockholm/Mälardalen, districtMark Stockholm North, compared toSkanska?s policies.The comparison was made with focus onfive tools for productivity. The toolsare as follow: broken-down schedule,work sets, visual control, performancemanagement/progress monitoring and bestpractice.The study showed that the usage of thedifferent tools varied both within andbetween the different projects.Practically none of the projects whereusing the tools progress monitoring andbest practice, mostly due to fewoperations being applicable. The worksets are now mostly documented, but theyare rarely followed up. Performancemanagement is somewhat inconsequentialfor the moment, but during 2011 targetsheets will be introduced, withtemplates for setting up targets.Scheduling is one of the most importantworks regarding planning.

Orsa Besparingsskog has an aim to take nature considerations in relation to the harvested volume and area of the annual felling. Around 15 percent of the acreage and 10 percent of the volume should be set aside. It is important to keep close to those figures to avoid future negative effects on the long-term harvesting planning. The purpose of this study was to use laser scanning data to estimate those proportions. The result showed that the proportion of conservation considerations in the ten selected objects in the study was significantly higher than the target of 15 percent of the acreage and 10 percent of the volume. The result showed a setting aside of 19 percent of the acreage and 17 percent of the volume.

?Re:Regional? is a diploma work by Sanna Alm and Ylva Hedin, for the Master?s Programme in Spatial Planning presented at the Blekinge Institute of Technology, Karlskrona, Sweden. ?Greater Helsinki Vision 2050 ? International Ideas Competition? was the starting point of this study. The competition was launched the 15th of December 2006 and the closing date was the 31st of May.

 This study aims to deepen the understanding of which opinions and perceptions the teachers in the study have about the national goals, as well as local, when they plan their lessons in science studies for the younger ages. We wish to illustrate which goals these teachers find most important, their opinions on how they use these and how the different goals affect their design of teaching. The study also aims to examine which syllabuses, national or local, the teachers believe have an effect on their planning. Data were collected by interviews with four teachers, combined with questionnaires sent to 25 teachers teaching in science studies in forms 1-6. To analyse the data, key terms from Vygotsky and a sociocultural theory was used, such as situated learning, artifacts, the zone of proximal development, thinking in group and mediation. The data was also interpreted and examined by recent studies regarding this subject. The results show that the teachers find their own knowledge, the national syllabus and their colleagues as most important for their planning.

Rapporten tar upp och behandlar ämnet betalväxlar utifrån en utvecklares perspektiv. Två företag som varit i eller nära inpå processen att utveckla en webbshop har intervjuats och jämförts med utbudet hos ett antal olika betalväxlar. Intervjuerna har visat ett resultat som är mycket troligt att man som ny utvecklare kommer i kontakt med i början. Positionen kan då vara både som utvecklare eller som ägare till webbshoppen. Det gick även att konstatera att det fanns ett antal betalväxlar lämpade för olika kunskapsnivåer.