Studien har undersökt Findus och dess samband mellan koncernstrategin, organisationen och ekonomistyrningen. Detta resulterade i att författarna fann att det finns starka samband mellan delarna och att dessa är starkt integrerade. Tre starka samband påvisades: toppstyrd budget är det starkaste styrmedlet, finansiellt fokus präglar företaget och produktfokus i termer av utveckling och lönsamhet..

Under tidigt 1900-tal började företag och organisationer att använda sig av budget. I Sverige kom genombrottet först på 1950-talet och är idag vanligt förekommande i offentliga samt privata organisationer. Budgeten kan ses som en plan för framtiden som berör i stort sett alla medarbetare om än i olika stor utsträckning. Då organisa-tioner engagerar medarbetarna och låter dessa delta i budgetprocessen, kan det leda till en ökad motivation att hålla den budget som organisationen utarbetat samt öka prestationsförmågan.Budgeten betraktas många gånger som kronor och ören sammanställda i ett doku-ment där verkligheten inte avspeglas. Budgeten kan ses som ett viktigt dokument, då den kan ha en betydande roll i organisationernas planering.

Företag som växer är ofta svåra att styra. För dem kan budget vara ett lämpligt styrverktyg. Syftet med denna studie var att undersöka i vilken omfattning hög- respektive lågtillväxtföretag budgeterar, vilken roll budgeten har i dessa företags styrmix samt beskriva hur budgetanvändningen påverkar dessa företags prestationer. Studien bygger på teorier kring budget, styrning och tillväxt. Den empiriska undersökningen genomfördes med hjälp av en kvantitativ studie i form av en enkätundersökning riktad till ett antal hög- respektive lågtillväxtföretag.

During my practical training I have seen what after-school offers children. Large groups of children and little staff, often results in that the children had to play freely until they go home. Few activities are offered to the children and the staff is busy looking after the children and ensures that they are not fighting.The purpose of this study is to find out how children feel about their leisure activities and if they think they are being offered a meaningful leisure. The main research questions were:How do children experience their leisure-time?Do after-school offers children a meaningful leisure and is it the children's interests and needs that govern the activities and the environment?How do the number of children in the leisure group affect the leisure time?The methods to collect data in the study are observations and interviews.

This study is intended to study how the social worker in financial assistance relates to the social workers exercise of its authority, regarding the Social Services Act and the Administrative Procedures Act. In concerning how the social worker treats and handles the cases of their clients, but also what significancethe organization's policies and goals have on the social worker?s role and the formation of their professional identity. To answer these questions the study chose a qualitative approach. Because the purpose of this study is to investigate the social worker?s personal beliefs about their way of conducting social work.

In recent years, more of high stakes (National exam- NP) have been introduced in Sweden and now (2015) the government has decided that the NP in social sciences- and natural science in 6th grade is optional in order to reduce teachers' administrative burden. Based on these reforms, to have more tests in more grades and also on the decision to remove the test, the purpose of this study is to examine how teachers perceive the work of the (NP).A quantitative research was done in the form of questionnaires. The study was based on questionnaires regarding the time for working with the NP and of the intention that the NP should be a support for teachers.The result of the study is linked to school development and the constructivist theory of learning. The results show that teachers perceive work with NP takes a lot of time, where as the time for administration seems to take slightly lesser time than the time for assessing the exams. The results also indicate that teachers perceive NP as supportive, mainly in relation to the curriculum.

The purpose of this Masters thesis is to investigate the reasons for public libraries to have story-time today and also the reasons for story-time at the public library historically in Sweden. Why is the phenomenon of story-time still existing at public libraries today? The study is based on a questionnaire that was sent to childrens librarians in the Västra Götaland region. The material collected in this questionnaire was put together and resulted in six different categories showing the libraries purposes and thoughts of their story-time activities. The categories were: cultural heritage/tradition, joy of reading, language and imagination, library visits, storytelling and mutual experience.

During my practical training I have seen what after-school offers children. Large groups of children and little staff, often results in that the children had to play freely until they go home. Few activities are offered to the children and the staff is busy looking after the children and ensures that they are not fighting.The purpose of this study is to find out how children feel about their leisure activities and if they think they are being offered a meaningful leisure. The main research questions were:How do children experience their leisure-time?Do after-school offers children a meaningful leisure and is it the children's interests and needs that govern the activities and the environment?How do the number of children in the leisure group affect the leisure time?The methods to collect data in the study are observations and interviews.

During my practical training I have seen what after-school offers children. Large groups of children and little staff, often results in that the children had to play freely until they go home. Few activities are offered to the children and the staff is busy looking after the children and ensures that they are not fighting.The purpose of this study is to find out how children feel about their leisure activities and if they think they are being offered a meaningful leisure. The main research questions were:How do children experience their leisure-time?Do after-school offers children a meaningful leisure and is it the children's interests and needs that govern the activities and the environment?How do the number of children in the leisure group affect the leisure time?The methods to collect data in the study are observations and interviews.

This examination work on studies and research in articles is mostly from other countries. The purpose of the examination work have been to find out if there are any means you can work with to find out when its time to start irrigation, how they works and if they are credible. In Sweden there is not many means for decide when it?s time to irrigate and how much water you should appear. Swedish farmers think they have so much experience that they don?t need techniques like this.

För att nå en önskad vision så behöver en organisation, så även kommuner, styra med strategier mot mål. För att styrningen ska fungera och nå alla medlemmar i organisationen krävs kommunikation av vision, strategi, mål, och budget. I vår uppsats definierar vi kommunikation som dubbelriktad kommunikation där sändaren av ett meddelande får någon sorts respons av mottagaren att meddelandet kommit fram och hur det uppfattats. Vi har i denna uppsats analyserat om balanserat styrkort förändrat kommunikationen av innebörden med vision, strategi, mål, och budget i offentlig verksamhet. Vårt valda undersökningsobjekt, Luleå kommun, är intressant därför att de har en tydlig, politiskt vald vision, vision 2010.

The essential thing about breaks has been in relation to time, body, movement, force and room during my examination. Through conversations high-school students from two schools have taken part in this study. The examination is based on conversations with the students and has focused on students? experiences of breaks, and is also carried through by the method of phenomenology. The results of my studie show that students - during their breaks - experience a feeling of allways heading for something and also that time seem to exist in three levels: filled time, non-filled time and flow regarding of time.

A large number of system development projects are allowed to proceed for too long, and leads to undesirable project outcomes. Research shows that more than half of the authorities involved reported that at least one of their projects have exceeded their budget, and that a third of all the projects had exceeded the budget. This problem led to the following research question: ?Which factors can explain projects continued escalation within public authorities?? To answer the question, a qualitative case study of the Swedish police?s implementation of PUST, a sort of case management system was conducted. The project received considerable media attention and a large amount of criticism was directed towards the project, partly because the project exceeded the timeframe and budget set at the start.

I den offentliga verksamheten utgör budget främst ett medel för att fördela ekonomiska resurser i verksamheten. På senare tid har de offentliga organisationerna försökt att avbilda budgeten från den privata sektorn om hur budget bör användas effektivare i verksamheten. Traditionellt sett har budget enbart varit ekonomisk information. En modern budget sätter mer fokus på det mänskliga beteendet och deltagandet från budgetuppställandet till budgetuppföljningen. Det har skett en utveckling inom den offentliga sektorn där man har upptäckt vikten av hur viktigt det är med inre effektivitet inom verksamheten för att också lyckas med att få en god yttre effektivitet.

Swedish clubfootball of today involves more money than ever before. This developmentdepends on the higher interest for football in Sweden which generates more revenues fromaudience and TV-contracts, which leads to more money from sponsors and an increasingmarket for selling souvenirs. Despite the fact that the increasing interest has generated morerevenues, we can still see reports in the media about economic problems in some clubs. Whatis the reason for this? Do the clubs have the ability and knowledge about economic controlthat it takes to run such a business as the clubfootball in Sweden has become?Purpose: The purpose of this study is to examine the economic control in a number of clubsplaying in the two Premier Divisons of the Swedish Football League.