Weber and Linder (2005) have enlightened that the focus of the current debate on the budget?s to be or not be, has been on trying to find a general tool, which fits best in all situations. They argue that the budget may be more appropriate for organizations in certain circumstances, than for others. They claim that there is a gap in research concerning the situations in which the budget may be appropriate, or when Beyond budgeting is preferred. It is this gap we are trying to fill with our thesis.The purpose of the thesis is to explain which situational factors that affect the organization's use of budgets for the functions the budget can fulfill.

The public libraries were quick to adapt to the changes that the Internet brought on, and today library websites are an important part of the public library. To meet the needs of teens today, the library website could offer a range of contents to make it an attractive place on many levels; both the academic needs as well as social and recreational needs should be addressed.The aim of this thesis is to evaluate public library websites for teenagers in Sweden, and to examine how well the websites address the developmental tasks and needs that teenagers have. The method used is website evaluation, one quantitative and one qualitative. A total of 60 public library sites for teenagers were evaluated, using 11 criteria based on Havighursts developmental tasks. The quantitative evaluation measured how many functions each website had per criteria, and showed that the majority of the sites had one or two functions for most of the criteria.

The aim of my thesis was to do a Life Cycle Assessment (LCA) of an average thread tap that is manufactured by Dormer Tools AB, and to create a practical model that the company can use in order to study other thread taps from an environmental perspective.The method of LCA is used to investigate the environmental effects of a product during its life cycle. This is a gate-to-grave analysis with focus on steel and thread tap manufacturing, coating procedure, use, waste management and transports. Three common coating types were compared separately. Steel manufacturing answers for the highest energy and raw material consumption under the life cycle of the thread tap. Its emissions contribute to global warming, acidification and eutrophication above others.

This study is based on my work as a teacher of Swedish language and literature to upper secondary school students, and my interest in developing the teaching of literature by using both new criticism theories and theories of literary perception focusing on reader response. The purpose of the study is to examine the learning process in trying to develop literary competence and to find out how to describe the competence shown by the students. My starting-point is a discussion about literary competence and the theory and model of literary competence by Örjan Torell. In examining literary competence, by how students use their constitutional competence as well as performance and literary transfer competences, Torell´s model shows the possibility and the need for both knowledge of literature and personal reception by focusing on the dialogue between author and reader.The method is qualitative and the empirics are material collected in one senior high school class in the Social Science programme during their second and third year. The material contains written reading logs, written answers to tasks and transcribed recordings of discussions of literature.The analysis shows a variety among the literary competence shown and developed by the students and points to the complexity of understanding the concept of literary competence.

The aim of the present study was to examine students' text comprehension in grades 4 and 6. Participants were 61 students without documented or suspected reading and writing difficulties, in grades 4 and 6. The focus was on texts designed by Bishop and Adams (1992), containing two types of questions: literal and inference questions, and three different ways of presenting the text; listening, silent reading and silent reading with the text available when responding to the questions. The texts have been previously used in research and as a tool for clinical, qualitative estimate of reading comprehension in speech and language pathologists? assessments.

In our globalized society massconsumption is widespread. However there is a trend showingthat people are starting to re-use clothes instead of buying newly produced garments. Reasonsfor buying secondhand clothing are many. During the 1950s people strived to look likeeveryone else but in the 1960s this changed. Subcultures grew stronger.

This study is based on my work as a teacher of Swedish language and literature to upper secondary school students, and my interest in developing the teaching of literature by using both new criticism theories and theories of literary perception focusing on reader response. The purpose of the study is to examine the learning process in trying to develop literary competence and to find out how to describe the competence shown by the students. My starting-point is a discussion about literary competence and the theory and model of literary competence by Örjan Torell. In examining literary competence, by how students use their constitutional competence as well as performance and literary transfer competences, Torell´s model shows the possibility and the need for both knowledge of literature and personal reception by focusing on the dialogue between author and reader.The method is qualitative and the empirics are material collected in one senior high school class in the Social Science programme during their second and third year. The material contains written reading logs, written answers to tasks and transcribed recordings of discussions of literature.The analysis shows a variety among the literary competence shown and developed by the students and points to the complexity of understanding the concept of literary competence.

 This paper evaluates the effect of exchange rate risk on the sum of bilateral trade. To distinguish the effect between different types of countries, two groups are defined: advanced and developing economies. Economic theory on exchange rate risk and trade proposes ambiguous effects of increased volatility. However, the ex ante hypothesis is that developing economies are more sensitive to volatility. Contrarily to the hypothesis, the empirical results suggest that advanced economies would benefit up to twice as much from a removal of exchange rate risk.

This bachelor thesis deal with the Soviet submarine U-137 and it's grounding inthe Swedish archipelago outside the city of Karlskrona and one of Sweden?slargest naval-bases. The actions that took place in October 1981 were specialbecause of the clear violation of Swedish territory. When the Swedish authoritieslater suspect nuclear armament onboard the crisis gets worse. In the thesis wehave examined the Swedish politicians and military and their behaviour duringthe crisis.

This paper investigates a number of components that influence the relationship between consultant and client in a procurement process of ERP. The paper deals with Trust, Commitment, Cooperation and Satisfaction. The problem lies within the fact that consultants do not know how and to what extent the components affect relationship quality. Based on the theories in the areas of procurement, relationship marketing and relationship quality, information has been gathered about how the various authors believe a procurement process works, how they view relationship marketing and how relationship quality is created. The components discussed are trust, commitment, cooperation and satisfaction.

The aim of this paper is to clarify the up till now somewhat shady definition of legitimacy, and to investigate what happens to this concept when it is transferred from the boundaries of the nation state to the realms of the international arena. By creating a model of legitimacy from which an institution can be evaluated, the purpose of this paper is to investigate what legitimacy is and how important it is for the actors within the international society. The next step involves evaluating what makes the UN a legitimate institution and how its foundation is affected by the blatant disregard of its authority by one of its? most influential members.The theoretical framework consists of a summary of what contemporary analysts? views of legitimacy are, which I have incorporated into my own institutional model of legitimacy. The role of institutions is central to all aspects of this study.

Authors: Kosovare Islami and Selma SumicDate: 2014-06-02Title: How social is the social economy? ? social businesses and their regional innovation system.Level: Bachelor thesis in Business AdministrationSupervisor: Bengt JohannissonExaminer: Frederic BillKey words: Social entrepreneurship, regional innovation system, business - to - businessThe purpose of this paper is to create a model of regional cooperation network for social enterprises as the base of an innovation. This model will be created through the empirical basis. The model proceeds from the three pillars that have been developed and include social entrepreneurship, business - to - business and regional innovation.Entrepreneurship has multiple definitions which treats such as innovative thinking, targeted and creative individuals. Social enterprise has attracted more widespread interest, while it is considered one potential solution for the development of a sustainable society.

SCA is the largest private owned forest owner in Sweden, with an ownership of 2 million hectares of productive forestland. To manage the planning of such large areas and to fit the traditional organization structure of a Swedish forest company, the planning approach is subdivided into three stages; strategic, tactical and operational. The strategic part, based on a statistic sample of stands, returns a harvest level estimate which should then be implemented at actual sites in the tactical part. This procedure can lead to incompatible solutions as the strategic solution is not necessarily possible to translate into actual sites in the tactical plan. The geographic aspect is important in tactical planning due to the large costs for moving equipment and maintenance of a large number of forest roads.

Business Intelligence (BI) is a competitive concept for enterprises to consider. The concept is based on the idea of using business data in order to effectively analyze activities within an enterprise in order to enhance decision processes in the organization.The purpose with this study is to help Akademibokhandeln AB to analyze what BI-requirements they may have, and to create a recommendation on what sort of BI-tool that would fit the enterprise's needs.The requirements analysis was conducted with the help of internal personnel. Four different tools on the BI-market have been examined, analyzed and compared: IBM Cognos 8 (IBM Cognos), Microstrategy 9 (MCST), Qlikview 9 (Qlikview), and SAP Business Objects BI (SAP BO). These tools have been compared with the help of two models (BRI and BCI) that is based on the BI-requirements analysis, with the cost aspect taken into consideration in the BCI-model.Using the BRI-model, the comparison results in a technical evaluation. Here, IBM Cognos gets the highest result just ahead of MCST and SAP BO.

The competitive nature of the automotive industry has always implied a necessity to improve product development concerning time-to-market, cost and product quality. As capacity of computer-aided engineering (CAE) tools has evolved, so has the strive for simulation-driven design. Virtual durability testing using full vehicle models is one of many challenges posed in front of vehicle manufacturers when computer simulations are given a key role in product development.This thesis has been initiated as a preliminary step towards implementing dynamic virtual durability testing in the development of buses and coaches at Scania. The objective has been to assess the predictability of a full vehicle coach model and to what level of precision structural loads can be predicted. Previously performed proving ground testing of a Scania Touring coach has been the basis for the modelling and simulations in this thesis.A virtual model of the Scania Touring coach has been created in multi-body simulation software package MSC.Adams.