The aim of this thesis is to examine how salesperson control can be exercised in a retail store environment. A case study has been performed on a Swedish fashion company emphasizing the relationship between the company?s upper level management and their retail store operations in order to describe, analyze and classify the prevailing management control mechanisms. The paper presents an agency theoretical approach to the relationship applying behavior- and outcome based control theory, performance measurement theory and incentives theory in order to give a comprehensive image of the control system. The main finding is that the company?s management control system as applied to the sales force in its retail stores can be categorized as mainly behavior-based despite several explicit outcome-based features..

Prior studies have shown that earnings management can be used either to inform or to mislead investors about the future performance of a company. However, few studies have examined the impact of earnings management on forecasting return on equity (ROE). The aim of this thesis is to investigate whether the ability to forecast next year's ROE is improved when taking earnings management, measured as discretionary accruals, into account. This is examined by comparing a forecast model that takes the magnitude of discretionary accruals into consideration with a model that does not. The study is based on companies that were listed on the Stockholm Stock Exchange during 2002-2012.

Sport horses are widely used for performance in jumping, dressage, endurance etc. To enable comparisons of horses, training facilities, programs or physical status, an exercise test can be used. Exercise tests are also important to increase knowledge about exercise physiology of the horse considering different ways of training to compare training methods or individual qualities, development of an individual or other investigations of equine exercise physiology. Since several investigations are done on standard- and thoroughbred horses but less on sport horses, it is of great importance to get an overview of the investigations done. Most common is to investigate heart rate and lactate concentration.

Background and problem: Since the new law took place in 1999, it has been illegal towash a car with substances that can damage the environment on a paved street or on a driveway through a garage. This has conveyed to a new industry where more and more self-service car wash facility have opened around the country. Vetlanda Vägkrog AB has since 2012 been planning to install manual self-service car wash facility at the back of their restaurant business. The authors mission was to make an analysis in order to examine whether an investment of carwashes are lucrative enough for Vetlanda Vägkrog AB.Aim: The study's main objective was to analyze the profitability of an investment in a self-service car wash facility at Vetlanda Vägkrog AB, based on given data. The authors sub-aim was to clarify which factors in general that had played the greatest part in the establishment of a self-service car wash facility.Method: The authors have used an abductive approach in order to fulfill the aim of the study.

The aim is that on the basis of interviews with personnel and clients examine whichexperiences they have of the drug abuse programme and its implementation. To be able toanswer the aim following question has been formulated: (1) What do the personnel and clientthink about the drug abuse program arrangement? (2) In which extend is the programimplemented as thought? (3) How do the personnel assesses the client?s participation? (4)How does the client?s think about their own participation in the program? (5) Do the client?sthink that the program have been helpful in their personal development? A qualitativemethod was chosen and has used a semi structured interview. Total has ten interviews beenimplemented on Rällsögården, five with clients and five with personnel. The study'sinterpretation framework builds on research around drug abuse treatment and theories andmethods that lie to shallow for the drug abuse programme.

This thesis discusses model based tracking of radar echoes in tanks with liquid content. The errors in the measurements are not always random in these cases, and the interference that occurs when nearby echoes moves in relation to each other makes tracking difficult. The tracking problem can be broken down to four parts; track initiation, track destruction, association of the measured echoes to the tracks and to update the tracks with the associated echoes. The radar measurement is primarily made on the surface. However, additional echoes from the tank floor or other structures and double bounces are normally present.

Purpose: The study examines the risk a rising from the acquisition of shares, and its relation to the expected return. We would like to see how a high-risk portfolio is related to a low-risk portfolio. Although studying the portfolios annual performance.Theory: The theories that have been used in the study are, Capital asset pricing model, CAPM and portfolio theory.Method: The study is based on a quantitative method, the time interval is from 2008 to 2010.The annual reports, historical stock prices for companies and the index are used to perform calculations based on the essay theories.Conclusion: The beta value has positive liner correlation with the expected return. When there are bad times in the world, the companies are negatively affected regardless of industry. The Portfolios developed in the same direction during the time period..

Previous studies have shown that there is a relationship between voluntary disclosure and analysts' forecast accuracy. However, there has been no research conducted specifically on bridges. Bridges contain information on how components such as price, volume, foreign exchange rates and acquisitions have impacted the financial performance between two periods. The main purpose of this thesis is to investigate the usage of bridges in quarterly financial information of companies listed on Nasdaq Stockholm. We provide a descriptive mapping of bridges and find that 30 out of 268 companies are presenting bridges as a part of their voluntary disclosures, with large firms being the most frequent users.

The Swedish energy companies have several different systems for data collection of the energy consumption of their clients. Often computerized remote meter readers are put in practice in order to register the energy consumption of large companies. The majority of household clients, however, are read off by the assistance of manual methods. Household power consumption is read off once a year. As a result, these clients are not debited for their actual consumption; their invoices during the year are the result of estimations.

I denna undersökning har jag undersökt idrottares och brassmusikers förberedelser inför prestationstillfällen, d.v.s. konsert, provspelning respektive träning eller match.Min hypotes inför undersökningen var att brassmusiker skulle ha mycket att lära av idrottare som eventuellt har ett mer utvecklat metodiskt tänkande kring hur man förbereder sig fysiskt och mentalt för att kunna prestera med självförtroende på en hög och stabil nivå. Till viss del visade sig detta stämma men i vissa avseenden blev jag förvånad så väl över brassmusikernas medvetenhet som idrottarnas omedvetenhet.Min undersökning består i två enkäter varav den ena riktade sig till brassmusiker och den andra riktade sig till idrottare (utan någon specifikation när det gällde idrottsgren).Dessa enkäter var utformade så lika varandra som möjligt för att möjliggöra så korrekta jämförelser det gick trots de båda gruppernas uppenbara olikheter..

Jämtkraft AB has recently modernized its hydropower station at Hissmofors by replacing four older worn out units with two new units. The generators uses a concept with sliding stator feet to deal with the thermal movements that occur in the stator during operation when the unit is operating intermittently. At other sites, this method revealed shortcomings in the reliability. This has made Jämtkraft AB feel uncertainty about its function and therefore want to investigate it during an early stage. The generators have a built-in monitoring system for the sliding stator feet and by using data from there the function of the sliding stator feet has been investigated. The study focused on how the different stator feet move relative to each other and how the eccentricity and deviation from roundness changed during operation. The results show that there are several indications that the function of the sliding stator feet is not satisfactory.

Användandet av etiska standarder som inbegriper sociala, miljömässiga och ekonomiska värden har blivit allt mer vanligt under de senaste åren. Detta på grund av en större efterfrågan från konsumenter. En av de branscher där intressenter efterfrågan ett större samhällsansvar (CSR) är inom livsmedelsbranschen. Ett företag som idag erbjuder certifieringar i Sverige inom livsmedelsbranschen är Kiwa Sverige. Företaget har känt av en ökad efterfrågan av CSR-standarder från sina kunder.

Volvo Penta has been producing boat engines since 1907 and are world leading in this seg­ment. They have today an extended range and also sell industrial power stations. Quality, safe­ty and environmental care are three core values for Volvo and together they strive to give their customers the right product with the right quality.Volvo has developed a production system named Volvo Production System, VPS, and one of the pillars is continuous improvements. Within this pillar you can find value stream map­ping, which is used to analyze the value stream through the process. This tool gives a wide perspective and helps to keep focus on the entire process instead of just parts of it.Volvo Penta in Vara has earlier done value stream mapping but without good results since they didn?t take set-up times and imbalances in account.

ABSTRACTThis project thesis has been written at the request of Mälardalens University, Västerås.The aeronautical engineering students at Mälardalens University and the pupils of Hässlö upper secondary school, all gets the opportunity to perform a computation lab with a real turbojet engine during their study. The goal of the lab from the University is that it should give the students applied experience from the theory part of which has been tought in the course ?Aircraft Engine Technology?.                      The pupils of the Hässlö upper secondary school are performing simpler calculations from the measured values of the equipment. This turbojet engine is located at Hässlö airport in the premises of Hässlö upper seconday school.Since the installation 1989, the engine has lost both thrust and reliability. This makes the theoretical computations made by the students inaccurate.

Background: Mutual funds have become an important part of the Swedish deposit market. Savings in mutual funds add up to almost 20 percent of the households'assets. When the pension reform is carried out all employees are going to have savings both in mutual and bond funds. But only if the fund overperforms the market it is worth investing. Purpose: The purpose of this study is to explore if Swedish mutual funds have generated higher returns than market portfolio in the late nineties.