Traditional financial management has lately been criticized, since it gives inadequate and unilateral information for decisions and strategy of the operation. The purpose of this essay is to investigate if a balanced scorecard is able to work together with a budget and become a stronger control system for the management. Essential theory underlies the gathering of data as well as the analysis, and the empirical investigation is based on personal interviews. The conclusions drawn from my analysis are that two parallel control systems could complement each other?s weaknesses.

Many of us have grown up hearing or using words meant as insults or negative adjectives that were in fact names for social groups. Most of them have gone unquestioned in the mainstream consciousness, but the term Gay in the generally negative meaning has in the past years been given attention as offensive and homophobic, with debates emerging in response over whether or not this is true, particularly on the internet. It is the articles and forum threads from these debates that make out the empirical material for a qualitative study as I ask what these people?s thoughts are about this term and how it is perceived.After a qualitative coding and analysis of these texts, and interpretation of the results based on Erving Goffman?s theory of Phantom acceptance and stigma terms, Judith Butler?s theory of performativity, Ferdinand de Sassure?s theory of signifier and signified and how it connects to the community and Baudrillards theory of simulacra, this is the principal conclusion that I have drawn:For some of the people in this debate, the term Gay and its use is about homophobia and heterosexism, though mostly it?s not overt but a subconscious part of the continued dehumanization and stigmatization of homo- and bisexual people. This is a position I callThe socially focused skepticism.

One of the most distinguishing features for companies today is that they must have a close collaboration and keep up a good relationship with their suppliers. This is important for the companies chance of survival and for them to compete in their markets. This essay will discuss the subject of Scania?s long-term collaboration with their suppliers. The purpose of the essay in this case study is to analyze if a long-term cooperation with a supplier is of essence upon renegotiations of continued collaboration.

The purpose of this study is to examine in what way a strong corporate culture can have an effect on the ways that individuals perceive their own identity based on different social aspects, thereby meaning the influence of personalities in relation to the environment. In this essay I have used the theory of employer branding in an analysis of the corporate culture at Ikea Barkarby, with the purpose to answer the following questions: How does the relation between the employee and the corporate culture appear from an identity perspective, i.e can an individual?s identity be affected by the influence of a strong corporate culture? If the corporate culture has an influence on the individual?s identity, what rhetorical tools are part of this? How can the surrounding corporate cultures possibly influence the employee?s process of becoming a part of the corporate culture? The method of research that was used in this study is a framing analysis and a semistructured interview method. In the discussion of the influence of social environment on identity I have used the rhetorical term doxa. The material that was examined was an advertisement for employment from the Ikea Barkarby website as well as the response from my interviews of some of the employees.The result of the analysis shows that it is possible for an individual to negotiate with himself about his identity in relation to the actual situation and environment, meaning a possible transformation of the individual?s behavior in different social contexts, in this example the corporate culture at work.

The aim of this paper is to research and discuss the role the cultural politics play for the Swedish employment office (Arbetsförmedlingen) and the meaning culture politics have within the labour market policy. A research has shown that Arbetsförmedlingen evaluates unemployed cultural workers differently than regular registered jobseekers. From an instrumental perspective on political implementation this can be considered as an anomali. Arbetsförmedlingen?s mandate derives from the government and its authority is a tool for carrying out state policy.

This master?s thesis discusses the term physical theatre from a discourse point of view. It also focuses on aspects of power from a field theory perspective. The main theory used is Pierre Bourdieu?s field theory, and I try to apply this onto critical discourse analysis, mainly taken from Michel Foucault.

Rapid population growth and the fact that phosphorous is a limited resource implies that the question regarding an efficient use of phosphorus is of great importance, and consequently,that the phosphorous use efficiency should be as high as possible. The view on phosphorous use efficiency, and how this is calculated, has varied over time. This has had great implications on what type of research that has been conducted, which have resulted in an inconsistency between the academic?s view on the subject and recommendations received by farmers. The purpose of this paper is to calculate the phosphorus use efficiency in the Swedish long term fertility experiments.

In Sweden there is an integration policy and a policy for national minorities. The integration policy aims to integrate newly arrived immigrants (nyanlända invandrare), whereas the minority policy aims to maintain and strengthen the rights of the national minorities. The national minorities are though, at times, included into the integration policy, even though they hold a minority status in Sweden. This paper aims to, through discourse analysis, investigate the research question: ?how is the content of integration referred to, when it is related to immigrants, contra when it is related to national minorities?.

In 2011 the International Accounting Standards Board issued amendments to IAS 19 Employee Benefits. The new standard is effective from January 1st 2013 and one of the largest changes in the standard is the elimination of the corridor method. Through the corridor method companies had the possibility to defer actuarial gains and losses resulting from their defined benefit obligations (pension obligations) and leave them unrecognized off the balance sheet. According to the new standard companies reporting under International Financial Reporting Standards will have to recognize all actuarial gains and losses immediately in other comprehensive income. The aim of this thesis is to examine how the financial key ratios of Swedish listed companies will be affected by the elimination of the corridor method.

The level of cadmium (Cd) in Swedish arable land has increased during the last century and the average concentration of Cd in the plough layer is today 0.23 mg/kg. The increase is mainly due to anthropogenic activities such as phosphorus fertilizing, liming, import of feed, and atmospheric deposition from industrial emissions. Cadmium in the soil will be taken up by crops and is thereby transferred to humans via food. Carrot is one of the crops of concern, both because it may contain quite high Cd concentrations and due to the large consumption in Sweden. In the body, Cd is stored mainly in the liver and the kidneys and may cause several diseases already at low concentrations.

Title: The key to the positive spiral - A study of musicians views of their practicing. The purpose with this paper is to make clear how continuous practicing on one element affects not just the specific part but also other things. Is it possible to find a positive spiral where everything can be better if you focus your practicing on one thing? Can this element if it is done daily in a qualitative way transform to a key which will help you to unlock the door to the positive spiral? Are there more keys to find? I am going to reflect my ideas in this paper through a philosophical, psychological and the brain sciences perspective. Quality in action is going to be compared with the quality that you need to set a successful goal, and to reach the state of mind called flow you will need both these qualities.

This paper presents empirical evidence on the determinants of interest rate swap spreads in Sweden during the period 1999-2003. The results suggest that the spread between STIBOR and the general collateral repo rate is positively related to shorter maturity swap spreads. The risk premium associated with commercial bonds is positively related to swap spreads of all maturities. A negative relationship is observed between the term structure of interest rates and swap spreads. The short-term interest rate is positively related to spreads with shorter maturities.

Since the beginning of the new millennium, China has opened itself to the outside world and in an enormous pace increased its contacts and relationships with other countries. The trigger to these dramatic changes of economic and foreign policies is the insight that China can no longer sustain its rapid economic growth, largely based on industrial production, on energy and raw materials from China alone.Good relations with African countries have been of highest priority in China?s strategy of ?Going global?. The new African policy is based on the two principles of mutual benefit and non-interference in internal affairs ? as opposite to the West?s strategy of structural adjustment programmes (SAP), which include massive interference in internal affairs.

Companies learn through their employees. In this paper I make research into how knowledge transfer and learning occur at Metso Paper Karlstad AB, which is a partly project based organization.The result is that there are many factors that affect the knowledge transfer in a company. Knowledge transfer occurs mainly between individuals within the company, but also between departments and other actors outside the company. In the gaps between these actors, there is a risk that knowledge is not transferred, which is an obstacle to learning. A great deal of the knowledge transfer and the learning is carried out through individual?s own drive and motivation.

Purpose: The purpose is to research different co-operations between venue owners and WISPs, when WLAN is deployed in a public space. The aim is to establish viable business models for the interaction between the two vital actors in the public WLAN industry. In this work, the advantages and disadvantages of revenue and cost sharing will be defined, along with technical and commercial issues that need to be resolved. Methodology: A number of case studies of the current situation have been conducted in the most attractive venues for WLAN, airports. As the public WLAN market had most widespread adoption and is most mature in the USA, case airports were chosen both there and in Scandinavia.