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.

This examination work aims to describe how a supply chain around the biggest pellets factory in Sweden will be configured in a logistic perspective. The plant and associated infrastructure are in the building phase and will have production start on the 2 November 2009. The key question that is set in this examination work is to recognize the logistic processes which are essential for an effective flow of materials and information that link the source of supply with the ultimate customer. In order to get the answer, a flowcharting of these supply chain processes is required for understanding the pipeline activities such as input and storage of raw material, the production system and the output of pellets to the customers. The basis for this supply chain map is a model-based representation of these logistic processes and activities that are involved around the pellets factory.

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.

Computer Forensics investigations have become more and more common while investigating IT-related issues. From experience, hard disks, USB thumb, memory sticks contains information that might be useful. Computer Forensics is regulary conducted by Police, Customs, Tax investigators but also within private companies and organisations. However, there are areas within the storage device that are not part of the organisied structure that a file system gives. The reason for that might be that the information has been erased by intention, a virus destroyed the file system and so on.

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.

In the country of Jordan, egg production is very important economically, but several bacte-ria are involved in food borne diseases transmitted from eggs or other poultry products. The most important are Salmonella spp., Campylobacter jejuni and Escherichia coli. In Jordan two different housing systems are used for hens in large scale egg production; con-ventional cages and litter floor systems. Eggs from four different farms were analysed and compared to see if a difference could be found regarding the presence of pathogenic bacte-ria on the egg surfaces between these two systems. Total number of aerobic bacteria was analysed, the presence of Salmonella spp., C.

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.

Background: A large number of companies works as a link between manufacturers and final users. These companies buys and stores goods to be able to deliver when a need comes up later in the chain. The storage could have a negative effect on profitability and therefore places great demands on the management control systems. ABC as a method has been used with some success in manufacturing for over ten years. In wholesale companies the method is not frequently used.

The aim of this paper is to highlight issues and potential problems regarding conservation inan exhibition situation. The thesis presents a case study from the Röhsska museum, inGothenburg, where an interior of painted tapestries was currently being conserved andrestored. The study includes general history about the painted tapestries, conservation historyand information about the current treatments.The painted tapestries originates from a former manor [sv: säteri] in Gothenburg calledHökälla and were donated to the Röhsska museum in 1916. The tapestries were a part of themuseum?s permanent exhibition until 1996, when it was dismounted and put in storage.

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?.

Blåbär är en naturlig källa till antioxidanter, bland annat antocyanin. Antocyanin är ett pigment som bidrar till biomedicinska funktioner som förbättrad syn, förbättrat minne, skydd mot hjärt- och kärlsjukdomar samt andra hälsoeffekter. Idag finns en stor marknad för blåbärsextrakt, där bland annat antocyanin på piller säljs som hälsokostmedel. Försöket syftar till att undersöka om olika våglängdsområden kan öka ackumuleringen av antocyanin hos V. corymbosum av sorterna ´Duke` och ´Legacy`.

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.

To reduce emissions of carbon dioxide (CO2) Carbon Capture and Storage (CCS) technologieshave been developed. Chemical Looping Combustion (CLC) is a CO2 capture technologywith the CCS framework, and at Chalmers University of Technology in Gothenburg,Sweden, a 100 kW chemical looping combustor has been built.This project aimed to investigate to what degree air can replace helium as the uidizinggas for uid dynamical studies in a CLC cold ow model of the above mentioned 100 kWfacility. Experiments were performed using air and helium separately as uidizing gas andpressure data were obtained, which formed the basis for the comparison. The project alsoaimed to investigate uid dynamics in the uidized bed and study when the risk of sluggingoccuring was greatest. The results were presented in the form of figures and tables dividedinto pressure, concentration and standard deviation of the pressure.The results obtained showed that air as uidizing gas did not create the same uid dynamicsas helium over the entire fuel reactor.

The purpose of this study was to, by using thematic analysis, investigate how psychologists experience and are affected by treating sexually assaulted individuals, if and how they use different coping strategies to maintain their own wellbeing and how they are affected by the organization. Semi-structured interviews were conducted with eight psychologists working in a clinic dedicated for patients with history of sexual assault. The analysis identified one general theme and four themes. The general theme Consciousness and active choices minted the other themes. Participants' awareness of their own and colleagues? health supplied conditions for inner reflection, which along with concern for potential negative effects resulted in active choices for mental health and work environment.

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.