Today the Internet is used more and more as a transportation for information. Much of the information is confidential and should not be read by those not privileged. To protect the information from unauthorized access cryptography can be applied. The cryptography algorithms in use today all have their pros and cons. They are therefore suited for different applications.

The arm?s length principle has existed in Swedish law since 1928 but has previously been given little attention. In 2007, documentation requirements were introduced, and the government began to do tax audits regarding transfer pricing. This thesis examines how the documentation requirements and tax audits affect the application of the arm's length principle. The research consists of nine interviews with a total of ten people at the tax authority (Skatteverket) and audit- and consulting agencies. The results of the interviews are analyzed using the agency theory. Many companies are risk averse and prefer having correct transfer pricing instead of taking on challenging strategies that can be risky in case of an investigation by Skatteverket.

The purpose of this thesis is to find means of control that secure cost efficiency regarding the accommodation for the employees on missions abroad of the Swedish Ministry for Foreign Affairs. Today the ministry?s cost for the employees? rented housing is 100 million SEK and there is a need of improvement in the control of these costs. A work method for organizational development will be used in order to reach the findings presented in the thesis. First we study the strengths and weaknesses in today?s control system.

The purpose of this study was to examine if there was a relation between birth order, gender and locus of control. There where 162 participants in the study, 44 men, 115 women. Birth order was coded into three levels. There where no significant differences between birth order and locus of control. The result showed that female participants where more external when it came to locus of control.

I denna studie har undersökts personlighet och Health Locus of Control hos 56 kvinnor och män i åldrarna 18 till 65 år, där 30 var svenskar och 26 var tyskar. Undersökningens frågeställning var: Är en eller fler personlighetsdimensioner i Fem-Faktor-modellen relaterade till i vilken utsträckning en individ har Internality, Powerful others eller Chance Health Locus of Control. En NEO-PI enkät och ett Multi dimensionella Health Locus of Control-skalan-formulär administrerades. Resultatet från undersökningen kunde påvisa en signifikant korrelation mellan Openess to Experience och Powerful Others Health Locus of Control samt Conscientiousness och Powerful Others Health Locus of Control. En signifikant skillnad mellan svenskar och tyskar beträffande Powerful Others kunde också påvisas.

The measuring of logs is important in the sawmills process to the sawn products. The technology of automatic wood measurement is continuance developing. This study has the purpose to see how the different techniques and the routines works of measure frames for determining of wood value and sorting in sawmills. The study is performed as a literature study and a survey. The survey includes some of the Swedish sawmills that produce more than 10 000 cubic meters sawed products per year.

The arm?s length principle has existed in Swedish law since 1928 but has previously been given little attention. In 2007, documentation requirements were introduced, and the government began to do tax audits regarding transfer pricing. This thesis examines how the documentation requirements and tax audits affect the application of the arm's length principle. The research consists of nine interviews with a total of ten people at the tax authority (Skatteverket) and audit- and consulting agencies. The results of the interviews are analyzed using the agency theory. Many companies are risk averse and prefer having correct transfer pricing instead of taking on challenging strategies that can be risky in case of an investigation by Skatteverket.

The task in this thesis is the steering of one of Saab Bofors Dynamics robots using Sliding Mode Control, a method they never used before. The robot constitutes a system which in addition to perturbations and uncertainties due to modeling imprecision, hold the difficulty of being highly time variant. In order to be able to keep required performance with uncertainties and modeling imprecision present, the use of robust control methods like Sliding Mode Control is necessary. SMC is based on the states of the system being forced to stay on or in the direct vicinity of a hyper plane in the state space which is chosen in a way that gives the system dynamics desired properties. Other advantages with sliding mode are reduced order dynamics on the switching surface and total insensitivity to some uncertainties and perturbations.

The use of temporary workers gives companies the opportunity to be flexible, by avoiding hiring and dismissing workers because of economic conditions and trends in demand. The management control in use at the company has the purpose of influencing employees? behaviour to act in the company?s best interest and towards its goals. The management control should also influence the behaviour of the temporary worker. The companies have to create motivation and commitment among the temporary workers although they are employed by a staffing agency.

Children?s utterances have been studied in different languages; however, only a few studies refer to Swedish. The aim of the present study is to describe utterance types, subordinate clauses and utterance length for a group of three and four year old Swedish children without known functional impairments.The study included 29 children, 17 girls and 12 boys, in a larger city in the south-east of Sweden. The children, all native Swedish speakers, were aged 3;0 to 4;11. Sound recordings were made during a playing session with one of the authors in the children?s day care centers.The utterances were divided into the categories elliptical responses, incomplete and partly unintelligible utterances, imitative utterances and independent utterances.

The aim of this study is to investigate which management control mechanisms evolve in companies that receive funding from Venture Capital companies and why the management control systems evolve in the way that they do. A case study was performed on three Swedish high technology companies, that all received funding from Venture Capital companies for the first time in 2006. Merchant?s framework, defining all management control mechanisms as either, results control, action control or personnel control, was used to structure the study. Results show that the companies that received Venture Capital all increased the use of management control mechanisms within results control, action control and personnel control.

The purpose with this paper is that trough a description of the management control at Jitech AB find out if traditional management control have been abandoned for benefit for modern management control and in which extent the transition have happened. Further is the second purpose with this paper to find out which decisions that lies behind the design of the management control and how these are in opposition to with the theory..

There are many aspects which must be taken into consideration when studying individuals? need of exercise. The study investigates if impulsivity and Health Locus of Control affect the continuity of physical practise. The main presumption was that individuals with high impulsivity, high Powerful Others and high Chance Health Locus of Control, would have a significantly harder time to maintain a continuous physical activity. The survey used two standardized tests to measure impulsivity and Health Locus of Control and in order to be able to measure the insensitivity and the periodicity of physical exercise, a test was developed by the authors.

This thesis concerns the control of outsourced interorganizational buyer-supplier relationships in the low-price fashion industry. A qualitative case study has been performed on two supplier relationships of a low-price fashion company. By identifying specificities of the industry and relating them to control problems and their implications on control solutions, the thesis has established a relation between industry specific characteristics and the way companies in the industry control their supplier relationships. The analysis is based on a theoretical framework created by Dekker (2004). Amongst other factors, the difficulty to define, quantify and measure the design variables of a fashion good, the high heterogeneity between individual products and the difficulty to predict the trend based demand, create high coordination requirements as well as appropriation concerns solved through extensive formal control.

This study is about how changed light conditions induce dormancy in plants. It is divided in two parts. First a literature study where quantification of light, the concept dormancy, photoperiod and light quality are discussed. Second an experimental part, where the importance of light for sprouting capacity in root buds of perennial sow thistle (Sonchus arvensis L.) is investigated.In the science in how flowering in plants are induced the concepts short day/long day plants and light dominant/dark dominant are well-established. These concepts can also be applied to how light induce dormancy in plants.