My curiosity concerning what pupils read and write during leisure time led me to gather information using a quantative method. The study's aim is to investigate which reading and writing habits they have during their time outside school. A comparison was done of pupils at school year level 3 and level 4 in two different schools with the intention of investigating the influence of social background on reading and writing habits. 137 pupils filled in survey forms and thereafter the MYSTAT statistic program was used to process the information. The results point towards that the pupils read story books both more often and for a longer time than any other type of literature and that they read them often or very seldom.

SAMMANFATTNING Titel: Konvergensen av externredovisningens och ekonomistyrningens tidsperioder ? med fokus på budget. Nivå: C-uppsats i ämnet företagsekonomi. Författare: Jessica Gustafsson och Gustav Sandkvist. Handledare: Stig Sörling och Tomas Källquist. Datum: 2014 - Juni Bakgrund: Sedan länge har en diskussion förts gällande relationen mellan externredovisningen och ekonomi- och verksamhetsstyrning. En del forskare menar att det råder en konvergens mellan dessa system. Studier som gjorts inom detta område har varit inriktade på olika fördjupningar. Det är bristen på forskning inom fördjupningen om de båda systemens tidsperioder som väckt vårt intresse att utforska detta närmare. Syfte: Syftet med studien är att skapa förståelse för hur externredovisningens tidsperiod kan påverka företags ekonomistyrning och interna styrmedel, med fokus på budgetering. Metod: Studien har genomförts via en kvalitativ design med en abduktiv ansats.

This report is the result of a thesis at the company Sanmina in O?rnsko?ldsvik. The thesis is the final work at the mechanical engineering program at Umea? University.Sanmina has in 2015 launched an initiative to ensure that all sites are using LEAN principles and tools to enhance their business. As part of the plan for the LEAN-work, an LSS (Lean Six Sigma)-project has started to study the company's receivehall and inspection.

The purpose with this paper is that trough a description of the management control at Jitech AB find out if traditional management control have been abandoned for benefit for modern management control and in which extent the transition have happened. Further is the second purpose with this paper to find out which decisions that lies behind the design of the management control and how these are in opposition to with the theory..

The purpose of this study was to examine work related stressors and related coping strategies among case managers at a domestic violence shelter in the United States. We further wanted to examine whether locus of control among the participants could be related to work related stress and coping strategies. Qualitative interviews were performed with eight case managers to gain knowledge about the stressors and coping strategies they used by examining their thoughts, feelings and experiences. The result showed that the case managers experience a number of stressors in their work environment such as system problems (e.g., lack of re¬sources and time pressure) and emotional stress. Coping responses among the case managers included efforts to alter the problem, so called problem focused coping, efforts to control emo¬tions, so called emotions focused coping and social support from colleagues.

SammanfattningTitel: Verksamhetsstyrning- Hur styr banker respektive revisions/redovisningsbyråer praktisktsin verksamhet?Problemformulering: Hur styr banker respektive revisions/redovisningsbyråer sinverksamhet?Syfte: Syftet med studien är att undersöka hur banker respektiverevisions/redovisningsbyråer praktiskt styr sin verksamhet ochvilka styrhjälpmedel de använder sig av. För att utveckla dettakommer vi att studera om det finns likheter och skillnader mellande olika branscherna samt studera hur verksamhetsstyrningeneventuellt anpassas till följd av omvärldsförändringar.Metod: Vi har genomfört en kvalitativ undersökning i form av sexintervjuer. I studien har vi sett på tillvaron utifrån den intervjuadesperspektiv och den kunskapssyn vi använt oss av är denhermeneutiska. Vår studie bygger på ett deduktivt angreppssätt dåvi fördjupat oss i redan befintliga teorier.

Landstingen är ansvariga för stora delar av den svenska hälso- och sjukvården i Sverige. De senaste åren har landstingen varit drabbade av en ytterst ansträngd ekonomi och endast fem av 20 landsting kunde under 2002 redovisa ett överskott. Den försämrade ekonomin kan till viss del förklaras av en hög arbetslöshet vilket innebär minskade skatteintäkter. Eftersom den offentliga sektorn, och däribland landstingen, får den största delen av sina intäkter via skatter drabbas de hårt av en vikande sysselsättning. Andra orsaker till den försämrade ekonomin är kostnadsökningar och stigande lönekostnader.

Kedjor som äger sina egna butiker har en mer centraliserad styrning är butiker som ägs av handlare men ändå tillhör en kedja. De väletablerade butikskedjorna ICA, Coop och Axfood har en något mer modern styrning än de nyetablerade lågprisbutikerna Netto och Lidl. Detta beror främst på att modern styrning utgår från att lyssna mer på kunden vilket inte lågpriskedjorna är intresserade av då de istället har som strategi att lära kunderna att handla lågpris..

The aim with this paper is to investigate how the Social Democratic Party (SAP) deals with the question of economic migrants, or more specifically how the problem is represented by the Social Democratic Party, and how this representation has developed over time. The SAP's theory became recently contested by a competing theory that was caused by the predicted future demographic development in Sweden, combined with the EU's eastern expansion. The first factor contributed to the re-write of the theory, to a theory that saw economic migrants as a solution instead of a problem, in direct contrast to SAP's theory. The second factor was a direct threat to SAP's labour immigration policy. This leads to my second question, how did SAP respond to this pressure?The answers to these questions are achieved by using discourse analysis by applying a problem oriented theory on empirical material, constituting propositions, articles in mass media and parliamentary debates.

The aim of the study is to research if the Sweden Democrats portray themselves in a way that can be described as populistic and xenophobic and also if this portrayal has changed over time.In order to do so, the terms of populism and xenophobia has been defined by research and put together into two separate ideal types. Through the eyes of the two ideal types and their traits, four of the party programs of the Sweden Democrats have been researched to look at how they express themselves in the programs and if it can be connected to some of the traits within the two ideal types.The conclusion is that some of the traits are to be found in the programs, and that this also varies over time. From showing signs of both populism and xenophobia, the populistic traits become less over time, while the xenophobic ones instead increases..

Bakgrund och problem: Under 1980-talet riktades hård kritik mot  konomistyrningen i den såkallade ?Relevance Lost? - debatten. Kritiken styrdes senare mer specifikt mot budgeten, där kritiker som Jan Wallander (1995) samt Hope & Fraser (2003) menade att budgeteringen tillförde lite värde i modern affärsverksamhet och att den borde avskaffas helt. Trots kritiken visar nyare studier av Ekholm & Wallin (2000) samt Libby & Lindsay (2009) att majoriteten av företag fortfarande använder sig av budget som en viktig del av sin ekonomistyrning trots att företagen är medvetna om budgetens nackdelar. Detta fenomen kallar vi för ?budgetparadoxen? och kan sammanfattas i studiens huvudfråga ?Varför lever budgeten och budgetsliknande processer vidare trots all kritik som riktats mot den?? Syfte: Studiens syfte är att beskriva och förklara hur två företag valt att hantera kritiken riktad mot den traditionella budgeteringn samt att konstruera en förklarande modell som visar hur budgeten kan ersättas eller utvecklas.

The present essay aims to understand the work of art as place on the basis of Martin Heidegger?s conception of work in Der Ursprung des Kunstwerkes from 1935. That is, a place that cannot be understood in accordance with the physical-technological space, but which cannot either be thought of as mere temporal spacing. This is accomplished by reading Der Ursprung des Kunstwerkes through the shorter essay Die Kunst und der Raum from 1969. Despite the time difference, Die Kunst und der Raum opens up Der Ursprung des Kunstwerkes in such a way that the work cannot be understood as if it were only a temporal event ? as the cause initiating a temporal process or succession of truth.

The purpose of this report is to investigate and compare the difference between stand-thinning machines and strip-road thinning machines, and how they affect the stand on behalf of future growth, theoretical economic result, wind impact, snow pressure and density of stand. The investigation is regarding the first commercial thinning of pine stands, after pre-commercial thinning that was well conducted. The investigation area was located near Katrineholm, Sweden. The measurements that were measured were strength of thinning and amounts of wind throws, snow-breaks and hauling damages. The results that emerged, was that thinning with strip-road machines had a significantly higher strength of thinning over all, as compared with the stand- thinning machines (45 percent versus 30 percent). Comparisons between wind-throws, snow-breaks and hauling damages of the stand could not establish any significant differences between the two methods that were investigated. Conclusions, over all, were that if forest owners want to have more timber volume left for second thinning and final cut of the stand, the forest owners should choose the method with stand-thinning machines. From the point of view of gentle treatment of the stand and ground damages the choice should be the same. However, the method with strip-road thinning machines is the most common and accessible method in Sweden. Most likely it is the most economical way to manage the stand for forest owners in present time. If the method with stand-thinning machines is becoming more common in Sweden, it is suggested for forest owners to consider the stand-thinning method as a candidate for treatment due to economic aspects..

SUMMARY This pilot study tried to answer the question however the present animal welfare regulations for horses regarding lying hall area requirements are adequate for horses older than 24 months. The study was carried out at one of the largest stud farms for standard bred horses in Sweden. Mares in late pregnancy with an initial mean age of 10 years was used in a behaviour study. The influence of varying space per animal in a loose-housing system on behaviours like the horses' lying hall use, standing, resting, moving behaviour and threats was studied. The behaviour at three different horse densities ? 18 mares, 13 mares and 8 mares (7.4 m2, 10.3 m2 and 16.7 m2 per mare, respectively) ? was recorded by use of video.

Syftet med denna systematiska litteraturstudie var att ta reda på vilka mätinstrument som används för att identifiera patienter med risk att utveckla trycksår samt beskriva vilka omvårdnadsåtgärder som har betydelse för trycksårsprevention och sårläkning. De vetenskapliga artiklarna (n=16) som ingick i denna studie söktes i databasen Elin@dalarna. Sökorden som användes var pressure ulcer i olika kombinationer med nutrition, activity, skin, Norton, treatment och hydrocolloid. Inklusionskriterierna var att artiklarna skulle vara publicerade mellan åren 1999-2006 och vara i fulltext samt svensk och/eller engelskspråkig. Resultatet visade att patienter borde riskbedömas för trycksår så snart som möjligt efter att de anlänt till vårdinrättningen.