SAMMANDRAG: Akademiker och praktiker framhåller en gemensam kritik kring den traditionella budgeteringens tillkortakommanden. Ett stort urval av akademisk litteratur och artiklar går att finna kring denna kritik. Vad som saknas är dock ett konkret förtydligande av hur företag i praktiken lyckats avskaffa budget och arbeta med budgetlös styrning. Denna uppsats syftar att utifrån Handelsbankens långa tradition utan budget fylla det tom- rum som upplevs finnas kring budgetlös styrning och beskriva hur denna styrning fungerar i praktiken. Utifrån ett ?practice-based perspective? är utgångspunkten att undersöka hur Handelsbankens vardagliga arbete sker, vilka budgetproblem denna budgetlösa styrning lö- ser och att identifiera möjliga nya problem den medför.

Urbanization has for a long time been a threat to our biodiversity. Epiphytic organisms such as lichens have been negative affected by traffic pollution and the new urban environment surrounding their old habitat (van Her 2001). Another epiphytic organism is the green algae Desmococcus olivaceus. Unlike lichens the green algae is favoured by polluted areas. The aim of this study was to investigate if time in urban environments affected the cover of the green algae on old oaks.

This essay describes social workers view on the action contact person. The study was qualitative and six social workers were interviewed on the topic. The effort contact person were chosen as the object for this study since it is the most common action given to young people, despite the lack of research about this subject. The result was analyzed out of conduct action theory and the theory of street level bureaucrats as well as scientific research in this area. The result of this study shows that most of the social workers consider the action as positive.

Today we keep our horses in a way that is easy for us humans but may not always be the most optimal way for the horse. Often the housing of the horse prevents the horse from performing behaviours that they have natural needs to perform. It is not unusual that animals that can not adapt to their environment develop abnormal behaviours. Many of our stabled horses therefore develop some kind of stereotypic behaviour. This study was made in purpose of comparing the behaviour of a weaving horse to two non-weaving horses under similar conditions, where one of the horses was stabled next to the weaving horse and the other horse was stabled further away in the same stable. Seven weaving horses were included in the study.

This report is the result of a case study at Peltor AB during the spring semester of 2007. The task Peltor gave us was to improve the delivery accuracy and to lower the high finical value of delayed orders (backorder), and to divide the products into logical groups. The logical group will be a useful tool to remain a high level of service. If the level of service increases the company will be more competitive.The electronic department at Peltor has problems with delayed orders. According to Peltor, the problem is based on delivery lead time which is presumed.To increase the delivery accuracy, a lead time analysis is made to find the accumulated delivery lead times for each product.

Denna rapport har som syfte att ta reda på vilka de viktigaste faktorerna till att mångaprojekt inte klararbudget och tidplan är och vad man bör lägga vikt på i planeringsfasenför att undvika detta. Ämnet valdes för att många projekt drar över budget och tidplanoch det verkade därför intressant att få lite mer kunskap om varför det är så. Enlitteratursökning gjordes för att få en teoretisk grund i ämnet. För att sedan se vadföretag upplever gjordes två empiriska studier på två olika företag. Rapporten kommerfram till att det är väldigt svårt att hitta alla faktorer utan man bör istället fokusera på deviktigaste och att kunna anpassa sig när det uppkommer hinder.

The aim of this study was to examine how some Swedish school counsellor?s describe their school social work and how they look at its content. Further more the aim is to look at what restraining and promoting factors the school counsellor?s experience in their working situation. The approach of the study is qualitative and interviews have been made with five school counsellors.

AbstractThis study focuses on three generations of Kurdish women's view on honor. The study is a qualitative research based on three individual interviews. The aim of this study is to examine how three generations of immigrant women from a culture of honor is influenced over time by the majority culture and its values together with how these women affect each other mutually both consciously and unconsciously within the family. The study is based on two questions: What does"honor" mean to the three generations of women who are Muslim and Kurdish? Did these three generations of women?s idea of honor change over time as they have lived in Sweden? Results of this study have shown that the concept of honor has its focus on the woman's body, sexuality and chastity.

AbstractThis study focuses on three generations of Kurdish women's view on honor. The study is a qualitative research based on three individual interviews. The aim of this study is to examine how three generations of immigrant women from a culture of honor is influenced over time by the majority culture and its values together with how these women affect each other mutually both consciously and unconsciously within the family. The study is based on two questions: What does"honor" mean to the three generations of women who are Muslim and Kurdish? Did these three generations of women?s idea of honor change over time as they have lived in Sweden? Results of this study have shown that the concept of honor has its focus on the woman's body, sexuality and chastity.

AbstractThis study focuses on three generations of Kurdish women's view on honor. The study is a qualitative research based on three individual interviews. The aim of this study is to examine how three generations of immigrant women from a culture of honor is influenced over time by the majority culture and its values together with how these women affect each other mutually both consciously and unconsciously within the family. The study is based on two questions: What does"honor" mean to the three generations of women who are Muslim and Kurdish? Did these three generations of women?s idea of honor change over time as they have lived in Sweden? Results of this study have shown that the concept of honor has its focus on the woman's body, sexuality and chastity.

The fork lifter chipper truck is a concept which has been developed for harvest and transport of bio fuel. The system consists of one fork lifter chipper truck and 1, 2 or 3 transport lorries, usually two, which serves the fork lifter chipper truck. The system is driven by the fork lifter chipper truck that produces chipped material into a container on the truck. When the container has been filled the truck drives to the landing site where it?s offloaded.

The function of budgetary controls is to control the resource allocation within companies. It can also be an instrument for measure and control subordinates and/or business units? performance (Van der Stede 2001). This paper concerns the latter; when the budgetary control function is used to measure and control subordinates performance based on budget. Previous research in this area has not yet accomplished to explain the effects of tight budgetary control which Hartman (2000) considers as the main issue to be concerned about in management accounting research.Previous research has presented contradictory findings regarding tight budgetary control explained by positive effects as well as negative effects during the last decades.

AbstractThis study focuses on three generations of Kurdish women's view on honor. The study is a qualitative research based on three individual interviews. The aim of this study is to examine how three generations of immigrant women from a culture of honor is influenced over time by the majority culture and its values together with how these women affect each other mutually both consciously and unconsciously within the family. The study is based on two questions: What does"honor" mean to the three generations of women who are Muslim and Kurdish? Did these three generations of women?s idea of honor change over time as they have lived in Sweden? Results of this study have shown that the concept of honor has its focus on the woman's body, sexuality and chastity.

AbstractThe European union experience sometimes difficulties in advancing its work due to the member states? different ambitions and interests. The budget is one common tool that the member states can use in order to implement different policies according to their preferences. A large share of the budget is presently tied up in the CAP, the common agricultural policy. This share could be spent in another area and by doing so the EU could take a slightly different direction.

The function of budgetary controls is to control the resource allocation within companies. It can also be an instrument for measure and control subordinates and/or business units? performance (Van der Stede 2001). This paper concerns the latter; when the budgetary control function is used to measure and control subordinates performance based on budget. Previous research in this area has not yet accomplished to explain the effects of tight budgetary control which Hartman (2000) considers as the main issue to be concerned about in management accounting research.Previous research has presented contradictory findings regarding tight budgetary control explained by positive effects as well as negative effects during the last decades.