Bakgrund:    Ekonomistyrningen omfattar planering och uppföljning av ekonomiska mål och mått, samt påverkan på en verksamhet och dess personal genom beslut och handling. Styrmedel behövs för att fullgöra ekonomistyrningens funktioner och uppnå företagets uppsatta mål. Budget är ett av de vanligaste styrsystemen inom de formella styrmedlen. I dagsläget är debatten om budgetering intensiv och det råder oenigheter om budgeten i själva verket är ett bra verktyg eller ett onödig ont.   Syfte:     Syftet med denna studie är att undersöka vilken betydelse budgeten har som styrmedel i det valda fallföretaget. Vidare vill vi ta reda på om de driftsansvariga på Burger King upplever budgeten som ett stöd eller en belastning.   Metod:   En kvalitativ undersökningsmetodik och ett deduktivt angreppssätt har använts i  uppsatsen. Uppsatsens primärdata har samlats in via semistrukturerade   intervjuer  med det valda fallföretaget.     Resultat & Slutsats   Efter genomförd undersökning framkom det att syftet med budgeten skiljer sig  åt i de tre fallföretagen. I de större företagen utgjorde ansvarsstyrning det  främsta syftet med budgeten medan budget som planeringsverktyg ansågs vara  viktigare i den mindre organsationen. Samtliga respondenter upplever budgeten mer som ett stöd än en belastning och är överens om att det nästintill hade varit omöjligt att styra verksamheten lönsamt utan budgeten av den orsaken att  Burger King är en komplex organisation präglad av standardisering och små vinstmarginaler. / Background: Financial reporting includes planning and monitoring of financial goals and metrics and  it has an impact on a business and its staff by decisions and actions. Management control measures are required to fulfill the functions of financial reporting and to achieve company goals. Budget is one of the most common management control systems within the formal control means. Currently, the debate about budgeting is intense and there is a disagreement on whether the budget in reality is a useful tool or  an unnecessary evil. Purpose:   The purpose of this study is to investigate the impact that the budget has as a management control measure in the selected case company.  Furthermore we want to find out if the operation managers at Burger King experience the budget as a support or a burden.   Method:   A qualitative research methodology and a deductive approach were used in the essay. The primary data in the essay was collected through semi-structured interviews from the selected case company.       Result & Conclusion The completed research has shown that the purpose of the budget differ in the three  case companies. In the two larger companies the main purpose of the budget was  responsibility management while budget used as a planning tool was considered to be more important in the smaller company. All the respondents are experiencing budget  more as a support than a burden and agree that it would almost be impossible to manage the business profitably without the budget because Burger King is a complex organization characterized by standardization and low profit margins.

The aim of this thesis is to evaluate the possibility of applying the intercrop in the erosion control crop rotation and their effect on the system of the sustainable agriculture and assess the suitability of utalizition of the intercrop as an element of the erosion control for the environmentally friendly farming on the arable ground. Erosion phenomena will be evaluated in the selected location and in the cadastral Borovany. The outcome will be the evaluation of the washes of the conventional crop rotation and of the process which uses the intercrop using the USLE method.

The subject of the diploma thesis was the evaluation of erosion and drainage conditions in the cadastral area of Čejkovice in the Morava basin and the subsequent proposal of protective measures. The erosion analysis and the subsequent design of the protective measures were carried out in four variants depending on the increasing R factor. In conclusion, the scope of individual protective measures for each variant was evaluated.

Private prisons in South Africa are still premature but it will be increased because negotiations are on the track. The government should take a more serious look at private prisons as an alternative to public production of correctional service due to its efficiency. It is clear that the privatization of correctional facilities is a viable option for the future of correctional facilities. The expansion of privatization in this country will depend upon public and political confidence that private prisons will as effectively and accountable as public prisons. Private prisons have also demonstrated to have other advantages such as continuous audits on site. The aim of this study is to provide some insight into the privatization of prisons. / Penology / M.A. (Penology)

A importância da implantação do sistema APPCC/HACCP em moinhos de trigo foi avaliada em três moinhos na regiões sul e sudeste do Brasil, focando o estudo nos aspectos microbiológicos da etapa demolhagem do trigo do processo de fabricação de farinha. Nesses moinhos, as paredes das roscas molhadora e distribuidora dos grãos de trigo apresentavam crostas com elevada atividade de água - 0,98, favorável à multiplicação microbiana. A limpeza das roscas era apenas mensal e a água usada na etapa da molhagem dos grãos não era clorada. Os estudos de APPCC/HACCP realizados indicaram que a etapa de molhagem era para estes moinhos um Ponto Crítico de Controle (PCC), constatando-se que as contagens microbianas 24 horas após a limpeza atingiam valores muito elevados. As medidas de controle adotadas foram a remoção diária das crostas para cloração entre 1 a 2 ppm da água, ou remoção semanal das crostas com cloração de 100 ppm da água. Verificou-se que água clorada de 1 a 2 ppm não melhorava as contagens microbianas na crosta, enquanto a cloração a 100 ppm baixava as contagens em dois ciclos log. Com esse nível de cloração, a limpeza podia ser feita semanalmente. Análises de verificação feitas em farinha de trigo apontaram que essas medidas de controle reduziam o risco de rejeição do produto por empresas clientes fabricantes de prqdutos derivados de trigo que adotam critérios microbiológicos bastante restritivos, mais rigorosos que os estabelecidos pela legislação pertinente. / The importance of introduction of HACCP system in wheat flour mills was evaluated in three mills of the South and Southeast regions of Brasil, focusing on the microbiological aspects of the grains wetting step of the flour production process. In these mills, the walls of the wetting augers and auger conveyors presented crusts with high water activity - 0,98, conducive to microbial growth. The cleaning of these points had been carried out on a monthly basis, using non-chlorinated water. HACCP studies indicated that the grains wetting step was a Criticai Control Point (CCP) and 24 hours after cleaning the microbial counts were very high. The control measures were removal of crusts on a daily basis using chlorination of water at 1 to 2 ppm, or removal of crusts on a weekly basis using chlorination at 100 ppm. The reduction of counts when 1 to 2 ppm chlorinated water was used was insignificant, but 100 ppm achieved two logs reduction. Using this level of chlorination, the cleaning could be done on a weekly basis. Verification analysis, carried out on wheat flour, indicated that these measures reduced the risk of rejection of the product by pasta and bakery goods manufacturers with strict microbiological acceptance criteria.

Sammanfattning Skyddet för arbetstagarens personliga integritet är ett aktuellt ämne där teknikutvecklingen ger arbetsgivaren ökade möjligheter att kontrollera arbetstagaren. Därmed äventyras skyddet för arbetstagarens personliga integritet. Det finns i dagsläget inte någon direkt specialanpassad lagstiftning till skydd för den personliga integriteten i arbetslivet och svensk lagstiftning saknar en enhetlig definition på begreppet personlig integritet. Det är oklart vilka möjligheter arbetsgivaren har att vidta kontrollåtgärder av arbetstagarens Internet- och epostanvändning samt vilket skydd arbetstagaren har för sin personliga integritet. Syftet med uppsatsen är att reda ut vilket rättsligt skydd arbetstagaren på den svenska arbetsmarknaden har för sin personliga integritet, vilka möjligheter arbetsgivaren har att vidta kontrollåtgärder av arbetstagarens Internet- och e-postanvändning, samt vad begreppet god sed på arbetsmarknaden i detta fall innebär. För att uppnå syftet används en rättsdogmatisk metod, som innebär att aktuella rättskällor det vill säga lagtext, förarbeten, praxis från Arbetsdomstolen och doktrin kommer att studeras. Arbetsgivaren ges möjlighet att vidta integritetskänsliga åtgärder såsom kontroll av arbetstagarens Internet- och e-postanvändning med stöd av den allmänna arbetsledningsrätten, avtal, kollektivavtal eller lagstiftning. Dock begränsas möjligheterna till att åtgärden inte får stå i strid med god sed på arbetsmarknaden. För att avgöra vad nämnda begränsning innebär gör Arbetsdomstolen en intresseavvägning. Arbetstagarens intresse av skydd för sin personliga integritet jämförs med arbetsgivarens intresse av kontroll av arbetstagarens Internet- och e-postanvändning. Dessutom måste det finnas en rimlig proportion mellan mål och medel för kontrollåtgärden, alltså måste intrånget i arbetstagarens privatliv som åtgärden vållar stå i rimlig proportion till arbetsgivarens syfte med kontrollen. Avslutningsvis kan sägas att vilka kontrollåtgärder arbetsgivaren får vidta och vilket skydd arbetstagaren har för sin personliga integritet är en fråga som får avgöras efter bedömning av det enskilda fallet. / Abstract The protection for the employee’s personal integrity is a current subject where the technology development gives the employer increased possibilities to check upon the employee. Thereby the protection for the employee’s personal integrity is jeopardized. At present there is no special legislation of protection for the personal working life integrity and the Swedish legislation lacks a uniform definition of the concept personal integrity. It is unclear which possibilities the employer has to take control measures of the employee’s Internet- and e-mail use and which protection the employee has for its personal integrity. The purpose with the essay is to find out which legal protections the employee on the Swedish labour market has for its personal integrity, which possibilities the employer has to take control measures of the employee’s Internet- and e-mail use, and what the concept of good labour market practice means. In order to achieve the purpose a law dogmatic method is used, which means that current sources of law i.e. law text, preparation of law text, good practice from labour court and doctrine will be studied. The employer is given the possibility to take integrity sensitive actions, like control of the employee’s Internet- and e-mail use by virtue of the right to direct work, agreement, collective agreement or legislation. However, the possibilities are limited as the action must not go against good labour market practice. In order to decide what stands against good labour market practice the labour court does a weighing of interest. The employee’s interests of protection for its personal integrity are compared with the employer’s interests of control of the employee’s Internet- and e-mail use. Moreover, there must be a reasonable proportion between the objective and means for the control measure, therefore the trespass in the employee’s private life that the measure causes must stand in reasonable proportion to the employer’s aim with the control. In conclusion can be said that which control measures the employer can take and which protection the employee has for its personal integrity is a question that must be decided after assessment of every individual case.

<p>Sammanfattning</p><p>Skyddet för arbetstagarens personliga integritet är ett aktuellt ämne där teknikutvecklingen</p><p>ger arbetsgivaren ökade möjligheter att kontrollera arbetstagaren. Därmed äventyras skyddet</p><p>för arbetstagarens personliga integritet. Det finns i dagsläget inte någon direkt</p><p>specialanpassad lagstiftning till skydd för den personliga integriteten i arbetslivet och svensk</p><p>lagstiftning saknar en enhetlig definition på begreppet personlig integritet. Det är oklart vilka</p><p>möjligheter arbetsgivaren har att vidta kontrollåtgärder av arbetstagarens Internet- och epostanvändning</p><p>samt vilket skydd arbetstagaren har för sin personliga integritet.</p><p>Syftet med uppsatsen är att reda ut vilket rättsligt skydd arbetstagaren på den svenska</p><p>arbetsmarknaden har för sin personliga integritet, vilka möjligheter arbetsgivaren har att vidta</p><p>kontrollåtgärder av arbetstagarens Internet- och e-postanvändning, samt vad begreppet god</p><p>sed på arbetsmarknaden i detta fall innebär. För att uppnå syftet används en rättsdogmatisk</p><p>metod, som innebär att aktuella rättskällor det vill säga lagtext, förarbeten, praxis från</p><p>Arbetsdomstolen och doktrin kommer att studeras.</p><p>Arbetsgivaren ges möjlighet att vidta integritetskänsliga åtgärder såsom kontroll av</p><p>arbetstagarens Internet- och e-postanvändning med stöd av den allmänna arbetsledningsrätten,</p><p>avtal, kollektivavtal eller lagstiftning. Dock begränsas möjligheterna till att åtgärden inte får</p><p>stå i strid med god sed på arbetsmarknaden. För att avgöra vad nämnda begränsning innebär</p><p>gör Arbetsdomstolen en intresseavvägning. Arbetstagarens intresse av skydd för sin</p><p>personliga integritet jämförs med arbetsgivarens intresse av kontroll av arbetstagarens</p><p>Internet- och e-postanvändning. Dessutom måste det finnas en rimlig proportion mellan mål</p><p>och medel för kontrollåtgärden, alltså måste intrånget i arbetstagarens privatliv som åtgärden</p><p>vållar stå i rimlig proportion till arbetsgivarens syfte med kontrollen.</p><p>Avslutningsvis kan sägas att vilka kontrollåtgärder arbetsgivaren får vidta och vilket skydd</p><p>arbetstagaren har för sin personliga integritet är en fråga som får avgöras efter bedömning av</p><p>det enskilda fallet.</p> / <p>Abstract</p><p>The protection for the employee’s personal integrity is a current subject where the technology</p><p>development gives the employer increased possibilities to check upon the employee. Thereby</p><p>the protection for the employee’s personal integrity is jeopardized. At present there is no</p><p>special legislation of protection for the personal working life integrity and the Swedish</p><p>legislation lacks a uniform definition of the concept personal integrity. It is unclear which</p><p>possibilities the employer has to take control measures of the employee’s Internet- and e-mail</p><p>use and which protection the employee has for its personal integrity.</p><p>The purpose with the essay is to find out which legal protections the employee on the Swedish</p><p>labour market has for its personal integrity, which possibilities the employer has to take</p><p>control measures of the employee’s Internet- and e-mail use, and what the concept of good</p><p>labour market practice means.</p><p>In order to achieve the purpose a law dogmatic method is used, which means that current</p><p>sources of law i.e. law text, preparation of law text, good practice from labour court and</p><p>doctrine will be studied.</p><p>The employer is given the possibility to take integrity sensitive actions, like control of the</p><p>employee’s Internet- and e-mail use by virtue of the right to direct work, agreement,</p><p>collective agreement or legislation. However, the possibilities are limited as the action must</p><p>not go against good labour market practice. In order to decide what stands against good labour</p><p>market practice the labour court does a weighing of interest. The employee’s interests of</p><p>protection for its personal integrity are compared with the employer’s interests of control of</p><p>the employee’s Internet- and e-mail use. Moreover, there must be a reasonable proportion</p><p>between the objective and means for the control measure, therefore the trespass in the</p><p>employee’s private life that the measure causes must stand in reasonable proportion to the</p><p>employer’s aim with the control.</p><p>In conclusion can be said that which control measures the employer can take and which</p><p>protection the employee has for its personal integrity is a question that must be decided after</p><p>assessment of every individual case.</p>

I april 2018 realiserade den svenska regeringen förslaget om skatt på flygresor. Den empiriska undersökningen som samlat material från andra länder inom EU med liknande flygskatter visar på varierande effekter på miljön. Syftet med studien är att undersöka vilket styrmedel mellan en flygskatt och en kvotplikt som medför störst klimatreducering för den svenska flygmarknadens koldioxidutsläpp. Studien tillämpar efterfrågeelasticiteter, korspriselasticiteter och sekundärdata från internationella och nationella institutioner för att estimera flygskattens samt en kvotplikts miljöeffekter på det svenska flyget. Resultatet visar på att en kvotplikt reducerar koldioxidutsläppen till en högre grad än dagens flygskatt. Flygskattens komparerade miljöeffekt härleds till resenärernas förutsättningar gällande substitut, geografiskt läge och överflyttningseffekt på den internationella flygmarknaden. / In april 2018, the Swedish government realize the proposal for tax on air passenger travel in Sweden. The aggregate empirical investigation from other EU countries with similar flight tax application, the investigation concludes inconclusive effects on the environment. The purpose of this thesis is to investigate which control measure of an aviation tax and a quota that result in the greatest climate reduction for the Swedish airline carbon dioxide emission. The thesis applies demand elasticities, cross-price elasticities, and secondary data from international and national institutions to estimate the environmental impact of the airline tax and a quota obligation on the Swedish airline. The result shows that a quota obligation reduces carbon dioxide emissions to a greater extent than today's air tax. The comparative environmental impact of the aviation tax is derived from travelers' conditions regarding substitutes, geographical location and transfer effect on the international airline market.

Private prisons in South Africa are still premature but it will be increased because negotiations are on the track. The government should take a more serious look at private prisons as an alternative to public production of correctional service due to its efficiency. It is clear that the privatization of correctional facilities is a viable option for the future of correctional facilities. The expansion of privatization in this country will depend upon public and political confidence that private prisons will as effectively and accountable as public prisons. Private prisons have also demonstrated to have other advantages such as continuous audits on site. The aim of this study is to provide some insight into the privatization of prisons. / Penology / M.A. (Penology)

A importância da implantação do sistema APPCC/HACCP em moinhos de trigo foi avaliada em três moinhos na regiões sul e sudeste do Brasil, focando o estudo nos aspectos microbiológicos da etapa demolhagem do trigo do processo de fabricação de farinha. Nesses moinhos, as paredes das roscas molhadora e distribuidora dos grãos de trigo apresentavam crostas com elevada atividade de água - 0,98, favorável à multiplicação microbiana. A limpeza das roscas era apenas mensal e a água usada na etapa da molhagem dos grãos não era clorada. Os estudos de APPCC/HACCP realizados indicaram que a etapa de molhagem era para estes moinhos um Ponto Crítico de Controle (PCC), constatando-se que as contagens microbianas 24 horas após a limpeza atingiam valores muito elevados. As medidas de controle adotadas foram a remoção diária das crostas para cloração entre 1 a 2 ppm da água, ou remoção semanal das crostas com cloração de 100 ppm da água. Verificou-se que água clorada de 1 a 2 ppm não melhorava as contagens microbianas na crosta, enquanto a cloração a 100 ppm baixava as contagens em dois ciclos log. Com esse nível de cloração, a limpeza podia ser feita semanalmente. Análises de verificação feitas em farinha de trigo apontaram que essas medidas de controle reduziam o risco de rejeição do produto por empresas clientes fabricantes de prqdutos derivados de trigo que adotam critérios microbiológicos bastante restritivos, mais rigorosos que os estabelecidos pela legislação pertinente. / The importance of introduction of HACCP system in wheat flour mills was evaluated in three mills of the South and Southeast regions of Brasil, focusing on the microbiological aspects of the grains wetting step of the flour production process. In these mills, the walls of the wetting augers and auger conveyors presented crusts with high water activity - 0,98, conducive to microbial growth. The cleaning of these points had been carried out on a monthly basis, using non-chlorinated water. HACCP studies indicated that the grains wetting step was a Criticai Control Point (CCP) and 24 hours after cleaning the microbial counts were very high. The control measures were removal of crusts on a daily basis using chlorination of water at 1 to 2 ppm, or removal of crusts on a weekly basis using chlorination at 100 ppm. The reduction of counts when 1 to 2 ppm chlorinated water was used was insignificant, but 100 ppm achieved two logs reduction. Using this level of chlorination, the cleaning could be done on a weekly basis. Verification analysis, carried out on wheat flour, indicated that these measures reduced the risk of rejection of the product by pasta and bakery goods manufacturers with strict microbiological acceptance criteria.