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.

Sustainability work is something that is emphasized more and more. Corporate Social Responsibility, CSR, is discussed and the question of how much responsibility companies should really take is frequently in the news. Companies tend to ask themselves how much responsibility they should take. CSR is a common concept of companies environmental and social work and a concept we tend to see here and there in our modern society. CSR includes companies? social responsibilities, both in terms of carbon footprint, working conditions, social responsibility and more.

International regulations target a global reduction of carbon dioxide (CO2) emissions through the allocation of national reduction targets and the definition of mechanisms to achieve these targets. One of these mechanisms is international emissions trading, these trading programs have been the targets of widespread criticism since they were introduced into the policy-making arena. The point of departure in this study has been that the trading raises questions about morality, since it implies signals, which legitimates pollution. The main purpose with this study has been to find out if emissions trading systems can be morally justified with the method of wide reflective equilibrium. From the study it was found that the moral intuition; it is wrong to pollute the environment, and perform activities, which legitimates pollution, finds support from the different theories within environmental ethics and Kantian ethics.

Abstract This master thesis is a result of the work thas was done for my entry in the international architectural competition Urban spaces and urban life in Ørestad South, that was announced by Ørestadselskabet on the 31st of October 2006. The project work lasted from early November until the deadline on 14th of February. In addition to the proposal that was handed in, the master thesis consists of a number of reflections about the work that was done and design work in general. The proposal is an answer to a not that evident task. One would expect that the assigment was clearly defined in the brief of the competition like this. And so it seems to do but to define the real assignment and join your own aims to it from such an extensive brief can be quite time consuming. Why do architects participate and what is an architectural competition? How does the brief affect the choices and statements made by the entrants? What is a square? What is the strategy that leads to a convincing concept? The role and use of a concept in the design process.

In order to make take-off and landing procedures possible at an airport, an organized allo- cation of slots is necessary. How these slots shall be distributed among airlines is, at pre- sent, governed by the European Parliament and Council Regulation (EEC) No 95/93 of 18 Janu- ary 1993 on common rules for the allocation of slots at Community airports. It is important for the air- lines to be allocated a beneficial slot. Hence it is of great interest for the airlines to ex- change and transfer the allocated times among themselves, a form of secondary market. Whether such practices are allowed or not is not regulated by specific detail in the regula- tion, which leads to legal uncertainty.

The purpose of this essay has been to examine how the city of Helsingborg´s prevention of alcohol and drug use among youths is laid out. It has been of special interest to examine the youth centers (after school programs) preventive work with youths and its effects on frequency of alcohol and narcotics use among youths.The people we have interviewed are all involved in the three organizations: the youth centers, schools, and social services. The results showed that the youth center staff does not think that they work actively preventive against alcohol and narcotics. On the other hand, the staff at the youth centers points out that just keeping the youths in the neighbourhood and making them involved in the activities at the youth center, is preventary work. The staff at the social services points out that it is not the facilities that is part of the preventive work but the activities and the skill of the staff that is improtant for the youths..

How do special educators work to include children with special needs in preschool? That was the question that our thesis proceeded from, and the purpose was to get an insight in the methods used by the special educators to achieve inclusion. Our questions were: ? Is Swedish preschool a place for inclusion? ? How are special educators work organized and focused? ? Which experiences do special educators have working with children with special needs in preschool, and what role do they mean that inclusion plays in this work? Our procedure in this enquiry was to perform semi-structured interviews with 5 different special educators in two different cities. Interpretation and analyis proceeded from three different theories: Urie Bronfenbrenner?s ecological systems theory, John Bowlby?s theory of attachment and Karsten Hundeide?s sociocultural theory. The result showed support for the idea of the Swedish preeschool as a place with many opportunities for inclusion. We have also seen how both money and political decisions has an impact on which possibilities the preschools receive to work with inclusion. In addition it became apparent that the methods used by special educators differed depending on both cities and districts.

The purpose has been to investigate leisure-time centers actual work on children with attention deficit disorder. In addition, the study strives to make leisure-time centers way of working, in relation to their assignments, visible. The study has also compared how the leisure-time centers work and what the research says. The survey was conducted with the help of three exploratory interviews with pedagogues and three-piece observations at the leisure-time centers. It was carried out at three different schools in two counties in Sweden.The results of the survey show that the schools are trying to create clear procedures, though the centers succeed with this in varied degrees.

The goal with this project, was to explore the producing of a musicvideo with a synergistic focus in a practical way. Beside the practical work with the recording and editing of music and video, I wanted to explore the sound engineers role in such a project? To my help I had the video producer Hannes Knutsson from the small film- collective Lefvande Bilder and the singer, guitarist and songwriter Conny Flink. The result of my work is a musicvideo published on the internet website YouTube and the report of the making of it along with my work around the question above is published in this report. The name of the recorded and filmed song, written and performed by Conny Flink is ?My Way?. .

As IT service departments in organisations are becoming more complex and customised, the indirect costs are increasing in relation to the total costs. The difficulty of fully estimating and identifying the spread of the cost in the IT service department is increasing. As a result, firms tend to budget the business unit as a total cost rather than as a spread of defined costs. In order to deal with this challenge an ABC calculation will be applied. The Time Driven ABC model will be conducted in OMX´s Servicedesk unit within the IT services.

Earlier studies have shown that musculoskeletal disorders among animal keepers are more frequent than in other occupations. Most of the farms have expanded and the farmers who used to work alone have suddenly become a work manager with several employers. There are only a few studies made on the work environment in dairy farms. Our study is based on a questionnaire and is a part of a project called large dairy herds. The study is based on data from the persons who milk most of the time. The questions they had to answer were about the work environment, musculoskeletal disorders and the psychosocial environment. The results of the survey are presented in diagrams and figures. It was common that the dairy producer themselves answered the questionnaire.

Equality is a central aspect within development work. All development work is expected to be influenced by a gender equalty thinking, and these directions are distributed by the Department of Foreign Affairs, through Sida to Forum Syd and down to the very grasroot level, through Forum Syds local cooperation organisations. The essays question of research is a reflection over empowerment, with other words how international organisations influence other societies understanding of the society dynamics. This aspect triggered my interest for the subject, aswell as the link between aid, equality and men, and how these factors are in need of eachother. My study is mainly build on theoretical starting points, and not on earlier studies.

This thesis work has been carried out at the consultant company Pöyry Sweden AB in Norrköping, whom performs the task for E.ON heating Sweden AB, Händelöverket in Norrköping. The report shows methods to manufacture slurry consisting of fly ash and water. The slurry shall be pumped into several former oil storage rock shelters that E.ON has put into operation for the specific purpose. The ash mixture also develops hydrogen gas in contact with water.The work has aimed to produce different suggestions of methods and equipment that can be used for the objective. Mixing method and security issues were in centre while working with the suggestions.

Scania CV is one of the world's largest truck manufacturer. It is not only the directproduction of vehicles and methods that are important for Scania but also the servicemarket handling spare parts, repairs and workshops. The department Vehicle ServiceInformation construct standard times through work measurement for particularworks in the workshops. The software application STAM is used in the servicemarket to create and store standard times which then are exported to theworkshops' own systems.The purpose of this master thesis is to analyse and evaluate the internal workmeasurement system that includes standard times and the software STAM. Also,based on external analysis and benchmarking of other systems suggest appropriatefuture development within the area for Scania Vehicle Service Information.In order to perform the investigation, interviews and studies have been doneinternally at the departments that are involved in work measurement as well asexternally at Scania workshops.

I want to, but how? My work is a research of the creative process. I have asked myself how ideas take form and how materials can become bearers of ideas. The work has been treated as an action rather than an object. The result shows my research and my interpretation: the process and result are the same..