Datum: 2010-06-03 Nivå: Magisteruppsats i företagsekonomi, 15 hp Författare: Sanne Jotorp, Emelie Strandh och Katrin Wilhelmsson Handledare: Esbjörn Segelod Titel: Budgetlös styrning - Har Wallanders budgetlösa styrning stått sig oförändrad inärmare 40 år och har den varit ett vinnande koncept till framgång? Syfte: Syftet med uppsatsen är att undersöka huruvida Handelsbankens budgetlösa styrning utvecklats sedan införandet för nästan 40 år sedan samt att studera om bankens framgång grundar sig på den budgetlösa styrningen. Metod: Undersökningen har formen av en fallstudie med en kvalitativ undersökningsmetodik har använts. Den teoretiska referensramen bygger på en litteraturstudie och empirin grundar sig på semistrukturerade intervjuer med två utvalda respondenter. Slutsats: Handelsbanken har sedan Wallanders tid varit den mest lönsamma banken i Sverige och varje år haft en högre räntabilitet än genomsnittet för konkurrenterna. Denna framgång har sin grund i en kombination av en decentraliserad organisationsstruktur och den flexibilitet, frihet och anpassningsförmåga som den budgetlösa styrningen innebär. Decentraliseringen har inneburit att beslutsfattandet flyttats nedåt iorganisationen, vilket medför snabbare beslut och bättre kundkännedom. Decentraliseringen medför även en känsla av frihet och ett engagemang hos de anställda och det leder till kostnadsmedvetenhet. Styrningen skapar en miljö av frihet där innovativa strategier kan växa fram. Den budgetlösa styrningens flexibilitet har resulterat i att banken kunnat anpassa sig snabbare än konkurrenterna och därför kunnat återhämta sig fortare under år av kris och förändring. Decentralisering och budgetlös styrning är beroende av varandra för att vara så effektivt som möjligt. Decentralisering är en förutsättning för den budgetlösa styrningen och utan den radikala decentralisering som Wallander genomförde hade troligtvis den budgetlösa styrningen aldrig blivit lyckad. Likväl hade en decentralisering inte fått samma effekt om den traditionella budgetstyrningen vidhållits. / Date: 2010-06-03 Level: Master thesis in Business Administration, 15 credits Authors: Sanne Jotorp, Emelie Strandh and Katrin Wilhelmsson Tutor: Esbjörn Segelod Title: Beyond budgeting – Has Wallander’s beyond budgeting control not changed incloser to 40 years and has it been a winning concept for success? Background: In the beginning of the 1970’s Handelsbankens new CEO Jan Wallander removed the budgeting control of Handelsbanken. He decentralized the organization and implemented the beyond budgeting control. Purpose: The purpose of the essay is to examine whether Handelsbankens beyond budgeting control has developed since the phase out of budgetary control and study if the banks success is based on the beyond budgeting control. Method: The essay has the form of a case study and a qualitative study method has been used. The theoretical reference frame is established on a scholarly literature study and the empirical material is based on semi structured interviews with two respondents. Conclusion: Handelsbanken has since the time of Wallander been the most profitable bank in Sweden and has presented a higher return on equity than the average of its rivals each year. The success is a combination of a decentralized organization and the flexibility, freedom and adaptability that a beyond budgeting control means. The decentralization has meant that the decision making has moved downwards in the organization, which has lead to faster decisions and a better knowledge of the customer. The decentralization also brings out a feeling offreedom and a commitment in the employees and that leads to cost-awareness. The beyond budgeting control creates an environment of freedom where innovative strategies can develop. The flexibility in the beyond budgeting control has resulted in that the bank can adapt faster than the other banks and thereby come back faster from crisis and change. Decentralization and beyond budgeting control is dependent of each other to be as effective as possible. This comes of the fact that decentralization is a presumption for the beyond budgeting control to work and without de radical decentralization that Wallander implemented the beyond budgeting control never had been successful. However had the decentralization never given the same effect if the traditional budgeting control had been kept.

Problem:      Majoriteten av alla företag budgeterar. Frågan är om budgeten är ett nödvändigt ont eller bara en gammal vana. Syfte:            Syftet med denna studie är att undersöka småföretagares uppfattning om budget- och budgetlös styrning. Detta för att ta reda på om det är dags att lämna den traditionella budgeten bakom sig? Metod:          Insamlingen av empirisk data har skett genom direkt intervjuer med fyra företag i Eskilstuna. Dessa företag har mellan 20-49 anställda. En litteratursökning har även gjorts för att få fram en referensram på området. Genom sökningen har relevant information hittats inom ämnet. Slutsats:        Vi har kommit fram till att det inte är dags att lämna den traditionella budgeten bakom sig. Budgeten är en gammal vana och en trygghet i de flesta företag. Efter denna studie har vi också kommit fram till att små företag är i behov av kunskap om budgetlös styrning, detta för att företagen ska kunna reflektera över sin styrning och inte bara ha en budget för att andra företag har det eller för att det anses vara rätt att ha en. / Problem:      The majority of companies are budgeting. The question is, if the budget is something necessary or an outdated fashion. Purpose:       The purpose of this study is to investigate how small companies understands budget and beyond budgeting in order to answer the question if it is time to leave the traditional budget behind us?    Method:       Empirical data was collected through interviews in four companies in the City of Eskilstuna. All four companies have 20-49 employees. A literature review has been used to create a theoretic base for the interviews.       Conclusion:  Our conclusion is that it is not time to leave the traditional budget behind us. We think that the budget is an old habit and that it creates stability for the most of the companies we have studied. We can also conclude that small companies also are in need of more knowledge about beyond budgeting. We believe that more companies should reflect over their choice of budgeting and consider go beyond budgeting as an alternative option.

Next-to-minimal super-symmetric extensions of the Standard Model (SM) predict the existence of several non-SM like Higgs bosons. The process pp→a1h±→4b+W involves the production and the decay of a spin-0 charged Higgs boson and a CP-odd Higgs boson a1 which can have a sizable cross section in the NMSSM. The invariant masses of these intermediate bosons can be reconstructed from the four momenta of the final state particles using mass minimization algorithms. This thesis presents a cut-based analysis of two mass scenarios and specialized algorithms that are capable of recovering the signal in a large background arising from Standard Model processes such as ttbar. The analysis is tested with a realistic ATLAS detector simulation investigating trigger efficiencies and probing several jet reconstruction algorithms.

Thesis (D. Miss.)--Concordia Theological Seminary, Ft. Wayne, 1997. / Abstract and vita. Includes bibliographical references (leaves 333-346) and indexes.

There are many semiconductors with nominally superior electronic properties compared to silicon. However, silicon became the material of choice for MOSFETs due to its robust native oxide. With Moore's observation as a guiding principle, the semiconductor industry has come a long way in scaling the silicon MOSFETs to smaller dimensions every generation with engineering ingenuity and technological innovation. As per the 2012 International Technology Roadmap for Semiconductors (ITRS), the MOSFET is expected to be scaled to near 6 nm gate length by 2025. However, materials, design and fabrication capabilities aside, basic physical considerations such as source to drain quantum mechanical tunneling, channel to gate tunneling, and thermionic emission over the channel barrier suggest an end to the roadmap for CMOS is on the horizon. The semiconductor industry is already aggressively looking for the next switch which can replace the silicon FET in the long term. My Ph.D. research is part of the quest for the next switch. The promises of process compatibility with existing CMOS technologies, fast carriers with high mobilities, and symmetric conduction and valence bands have led to graphene being considered as a possible alternative to silicon. This work looks at three devices based on graphene using first principles atomistic transport simulations and compact models capturing essential physics: the large-area graphene RF FET, the Bilayer pseudoSpin FET, and the double electron layer resonant tunneling transistor. The characteristics and performance of each device is explored with a combination of SPICE simulations and atomistic quasi static transport simulations. The BiSFET device was found to be a promising alternative to CMOS due to extremely low power dissipation. Finally, I have presented formalism for efficient simulation of time dependent transport in graphene for beyond quasi static performance analysis of the graphene based devices explored in this work. / text

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Background The debate about the budgets being and not being has been going on for 40 years. On one hand advocates for abolishing the budget have been criticising the budget, arguing for example that it is a waste of resources that only provides an illusion of control. Whereas on the other hand, business students are still taught to use the budget and previous studies show that companies are still holding on to it. Hence, there seems to exist a budget paradox.   Purpose The purpose of this thesis is to examine the use and perception of fixed budgets within larger companies of today and to clarify the reality behind the debate about the usefulness of budgets. Further, to get an understanding of what purposes are deemed as important when using different control measures, and how well these are fulfilled.    Method This study is predominantly quantitative with a deductive approach, as it via a self-administrative web survey has collected data from 58 publicly traded companies in Sweden. The questionnaire has consisted of open- and close-ended questions, to provide a deeper understanding of the role the fixed budget.   Conclusion The overall percentage of companies that have abolished the budget has increased when compared to previous studies, but the majority of 81% still use the fixed budget in one way or another. Out of the participating companies, 67% stated that they supplement the fixed budget with other control measures, and as the percentage of those considering abolishing the budget have decreased, the overall perception of the fixed budget has improved.

In this thesis, using a general model independent form of the effective Hamiltonian, the CP-violating asymmetries in the b -&gt / d l l transition, when one of the leptons is polarized, is investigated. The sensitivity of the CP-violating asymmetries on the new Wilson coefficients are analyzed. Next, in the frame work of the same formalism, the polarized lepton pair forward&amp / #8211 / backward asymmetries in B-&gt / K l l decay are studied. We present the general expression for the nine double&amp / #8211 / polarization forward&amp / #8211 / backward asymmetries. It is obtained that, the zero point position of the forward&amp / #8211 / backward asymmetries of the doubly&amp / #8211 / polarized lepton pair does not depend on long distance effects but depends on short distance dynamics. Furthermore, it is shown that the zero position of AFB is very sensitive to the sign of the new Wilson coefficients. When sign of the Wilson coefficients is positive (negative) the zero position of the forward&amp / #8211 / backward asymmetries shifts to the left(right) compared to the SM. Moreover, the dependencies of the nine double&amp / #8211 / polarization forward&amp / #8211 / backward asymmetries on new Wilson coefficients, and the correlation of the averaged nine double&amp / #8211 / polarization forward&amp / #8211 / backward asymmetries with branching ratio, have been studied. It is observed that, the study of the nine double&amp / #8211 / polarization forward&amp / #8211 / backward asymmetries can serve as a good test in establishing new physics beyond the Standard Model. Finally, we observed that there are exist such regions of new Wilson coefficients for which the nine double&amp / #8211 / polarization forward&amp / #8211 / backward asymmetries considerably depart from the SM result, while the branching ratio coincides with that of the SM prediction. In other words, new physics effects can be established by analyzing polarized forwardbackward asymmetry in this region of the new Wilson coefficients.

In this thesis I address the topic Islam and democracy. I argue that rather than asking whether Islam and democracy are compatible, Western theorists should be seeking out how Muslims practice democracy. The ultimate aim of this thesis is to present a groundwork for meaningful and inclusive cross-cultural democratic dialogue to use as a basis for a global discourse on democracy. My main argument is that the Islam and the West paradigm has occluded dialogue by miring the topic Islam and democracy in debate over whether the two are compatible. Accordingly, the contents of this work are dedicated to (1) deconstructing the Islam and the West paradigm and demonstrating its inadequacy as a viable approach to the topic Islam and democracy, and (2) presenting arguments for, and exploring sites of, Muslim democracy and post-Islamism as starting points for cross-cultural dialogue between Muslim and Western societies and theorists.

My concern in Dead Drunk is not simply the subject matter of death, it is rather with the representation of drunks in the form of fictional phantoms in The Glass Canoe and Bliss as rendering the death drive visible. Close scrutiny of the representation of the drunk in Australian fiction, as discussed in relation to The Glass Canoe, and Bliss reveals a ‘constant recurrence of the same thing’ rendered uncannily visible. On inspection, what becomes visible is recurring deaths and subsequent resurrections. For the ghostly Australian drunk there is always the possibility of resurrection, but that resurrection is usually in the form of another drink. A drink promises resurrection, but instead delivers a return or recurrence of the drunken, ghostly state. / The presence of drinking and drunks in Australian fiction can be described as a haunting, the ghostly drunks as repetition of an anachronistic past. It is the repetition of the representations of drunks as ghostly presences in Australian fiction that is telling. Utilising Sigmund Freud’s theories developed in ‘The Uncanny’ (1919) and Beyond the Pleasure Principle (1920), I propose that if the uncanny is an encounter with one’s origins and the death drive is a backward looking return to origins; the drunks are a past that is repeatedly encountered in an uncanny moment. Utilising the modalities of the uncanny in regards to The Glass Canoe reveals the guises of the drunken ghosts. Making reference to an Australian colonial past, founded on intoxicant use and abuse the dissertation suggests alcoholism as a white man’s dreaming. A discussion of Bliss links the uncanny ghosts to a registration or surfacing of the death drive. In conclusion I suggest the psychoanalytic concept of sublimation as both an explanation for and a release from the symptomatic repetition. / Floundering, the creative work, is an extract from a novel in progress. The section presented is the opening to the novel. The narrative unfolds during one day, New Year’s Eve, and involves the interactions between the two brothers Jordy and Tom, and Old Fat. Loretta, the boys’ absent mother, haunts the novel and drives the narrative. Although the creative work does not explicitly depict dead drunks as discussed in the dissertation, the theory has by necessity permeated the creative, and the creative permeated the theory, forming a chiasma – a crossing over between strands of thought.