Background and problem: Higher and other demands are made on management control systems in organizations which have a superior non-financial objective. Systembolaget, a state-owned company with monopoly to sell alcoholic beverages in Sweden, combines two main objectives which can be considered as conflicting, one financial target and one superior non-financial public welfare target. The research questions are focused on the translation of information through the organization?s levels and if the management control system makes it possible to run the organization according to both of the two main conflicting objectives.Purpose and Delimitations: To describe, analyze and evaluate how management control can be used in an organization, which is not profit maximizing and has both non-financial and financial objectives. The essay does not try to describe or draw generalized conclusions regarding general perspectives on Systembolaget?s assignment and objectives.Method: A qualitative and evaluative case study based on interviews with five employees at different levels in Systembolaget has been carried through.

The aim of this dissertation is to examine why smaller municipalities[1] in Sweden experience difficulties when implementing the 16 environmental objectives that are designed to solve Sweden's environmental problems.The theoretical framework used for this dissertation is implementation theory which provides three conditions that need to be met in order to have a successful implementation.  These three conditions have shaped the research questions that examine if Torsby municipality has the "understanding," "ability" and "will" needed to implement the decision correctly.  The dissertation employs a case study method to examine why Torsby municipality has experienced difficulties implementating the target: programmes and strategies for planning, which is an interim target to environmental objective number 15: A good built environment.  Qualitative text analysis and interviews with politicians and civil servants from Torsby municipality and the county administration board of Värmland have been conducted in order to answer the research questions.   The material used for this dissertation is mostly from the government bills that are the foundation of the Swedish environmental policy and the documents and reports about the environmental objectives that the National Board of Housing, Building and Planning (Boverket), the Swedish Environmental protection agency (Naturvårdsverket), and the Environmental objectives council (Miljörådet) have released.The result of this dissertation supports previous research which has shown that smaller municipalities have problems implementating the environmental objectives due to a lack of financial resources. This dissertation also shows that the problems can be due to a lack of understanding the purpose of the objectives.  This leads to a lack of political will to implement the objectives.  Since the municipalities do not have the political will to implement the objectives the appropriate resources needed for a successful implementation are not appointed and therefore the municipalities are not able to fully implement the environmental objectives. [1] Municipalities with less than 20 000 inhabitants..

A company reconstruction is an alternative procedure, for companies in payment difficulty, to receivership. Those in any kind of relationship with the ailing company ends up in a dif- ficult situation at a company reconstruction, as in any case when someone is in financial difficulties. Not only is there a risk for the providers not to get paid, the costumers are also at risk if the reconstruction company does not fulfil their agreement. These kinds of rela- tionships are controlled by a contractual relationship. Therefore the regulation has to con- tain how to deal with these contracts when the ailing company no longer can fulfil its obli- gations of the contract.

The objective of this essay is, from the golf perspective including the golf courses' physical attributes, golf club management, members of the golf club and golf course designers, to explore possibilities for making existing golf courses more multifunctional. The purpose of this is to increase the understanding for golf courses' role as part of the landscape and comprehension regarding possible opportunities around them to exploit and develop.The increased pressure of population in peri-urban areas has resulted in a greater need for accessible recreation, particularly in the isolated farmland. As a result, land is sometimes used against landowners' will, which is a deficiency that is the basis for many conflicts between farmers and landowners.In the current situation, there is a negative trend in golf with reduced interest and fewer golfers than in the past. As a result, many of Sweden's golf courses have financial problems and are therefore trying to find new ways to avoid bankruptcy. Sweden's existing golf courses occupy about 30 000 hectares of land, of which a very large percentage are located in peri-urban areas.

Background: In the eighties the debate concerning the declining relevance of the traditional calculation started. The reason was that the method of calculating not had been changed despite that the costs and manufacturing had changed in many companies. This led to the development of activity-based costing. Management by means of activity information is called activity-based management, but there is no general accepted definition of what the term com- prises. Neither are there any studies which describe within which areas activity information is used as a base for decisions.

ABSTRACTTitle: Strategic Anarchy ? a study on WeActivists' communicative function inside WeSC.Number of pages: 69Authors: Frida Leijonborg, Nils Lindstro?mTutor: Jessica GustafssonCourse: Media and communication studies CPeriod: Second term 2013University: Division of Media and Communication, department of information science, Uppsala UniversityPurpose: Our aim with this paper is to examine the communicative role WeActivists play in WeSC's external communication, and also to investigate what it means to be part of the activist concept as individuals. This will be done by presenting WeSC's key values and investigate whether these are portrayed by the representation of the activists in market campaigns and personal interviews.Material/Method: We have conducted a qualititave study where we interviewed three WeActivists of various age and profession. Furthermore we did a semiotic analysis of 10 images from 7 advertising campaigns.Main results: Our results indicate that WeActivists play a significant role in WeSC?s external communication, and thus signifying that they play a major part in creating WeSC's brand identity.

Syftet med denna uppsats är att undersöka hur ett starkt varumärke byggs upp. För att få svar på denna fråga har författarna valt att undersöka H&M, då de har byggt upp ett så starkt och känt varumärke. Vilka egenskaper är de främsta? Vidare vill författarna även granska vilken bild som H&M förmedlar till omvärlden och se om den överensstämmer med kundernas uppfattningar.Uppsatsen är baserad på en enkätundersökning av 120 personer i varierande ålder, från ca 20-40 års ålder. Respondenterna är av olika kön dock är majoriteten kvinnor.

The purpose of this thesis has been to increase the availability the exhibition text at Eskilstuna Art Museum to make it easier for the target group to read and understand them. To get answers to my questions, I have studied relevant theories and methods, including textual analysis of the current exhibition texts. In my work, I have used the principles of the concept ?easy to read? but also considered the problems with this tool when I made my prototype. After my studies, I noted that both the content and design needed to be changed to fulfill better legibility, readability and reading value..

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.

Purpose/Aim: The purpose of this study was to investigate future marketing channels from the perspective of professional marketers.Material/Method: The study is based upon interviews with six professional marketers.Main results: Traditional marketing is not being put aside but needs to be combined with new methods. There are several new and exciting ways to gain attention from the audience, all depending on the purpose of the campaign. Mobile technology is considered upcoming and target group defining is a key issue..

This is a project with the main purpose to create a visual identity and platform for the release of the new started record label Human vs Environment, by finding a form and logotype for the homepage and packaging of the first vinyl ep record by the artist Mr Kaizen. This has also been an exploratory work with the target to get a broader competence in the field of visual communication and increase my understanding of the designs communicative aspects of running a design project with an external partner from concept to finished product..

Social media provides a new position of power to the single individual within PR and marketing campaigns. When a company uses social media as a communication tool in their PR and marketing practice, they have to adapt themselves after the customers' needs and the new communication structure within social media. Communication in social medi is different from traditional media, which is more one-way communicative and visual in its interaction, rather than the digital media that are more two-way communicative av viral through dialogue. If a company creates PR and marketing campaigns within social media without adjusting to the new rules of communication through dialogue, and instead try to apply traditional one-way communication to their social campaigns, they put themselves and their brands in risk of public humiliation and loss of customers; the speed of the viral dialogue over social media can spread bad news fast, and with the newfound power of the single individual, the impliacations can thus be devastating for a company and its brand. If an organization does not respond and take part of the criticism that may be directed at them through the customers' comments, the negative dialogue among clients and the public within social media can quickly create a hazard enviorment for a company and its brand to be seen in. The public within these social media platforms are more independent and continuously conversing with each other on a local an global scale.

In a time where information overload is a fact, well formulated messages is required and communication is a big contributing element for building strong brands. In the north of Sweden, Norrmejerier is one of the big actors with dominance on the dairy factor market. Through making milk products that lands in the consumers refridgerators, they are not only working for economical interest but also for improving the nature of the north of Sweden. Through visual communication, Norrmejerier shows the consumers a beneficial view of the north of Sweden which corresponds to the populations own impression of their part of the country. This contributes to a feeling of belonging that makes strong and loyal consuments. The feeling of belonging is also reflected in Norrmejeriers commercial movies, that uses the consumers conscience to make costumers. By two group interviews and a semiotic analysis of Norrmejeriers commercial movies, this study aims to examine how Norrmejerier uses qualities of the north of Sweden when building their brand.

This report aims to examine how Brunneby Musteri is to update the brand attention for Brunneby Musteri at retail stores. Brunneby wish to assure their brand will catch the customers? eye in the store and therefore get assistance to discover what to improve. The family business Brunneby Musteri (Brunneby) was founded in 1941 and is located nearby Göta Kanal in the county of Östergötland. Brunneby produce products such as lemonade, jam, jelly, marmelade, cider and vinegar.

Purpose: The purpose of this study is to do a brand survey of Metro in Karlstad. The study will originate from the terms ?brand identity? and ?brand associations?, where the brand identity is the organization?s desired view of the brand, and the brand associations define the associations held by the consumers.Issues: What is Metro?s brand identity? What are the brand associsations of Metro in Karlstad? How well do the brand identity and the brand associations correspond?Theoretical framework: The study is done from the perspective of media and communication studies, where the theoretical terms are defined from literature regarding brands.Method: The study is carried out using a qualitative document analysis, interviews, and a quantitative survey. The document analysis was made on Metro?s own documents regarding values and target audience.