The function of budgetary controls is to control the resource allocation within companies. It can also be an instrument for measure and control subordinates and/or business units? performance (Van der Stede 2001). This paper concerns the latter; when the budgetary control function is used to measure and control subordinates performance based on budget. Previous research in this area has not yet accomplished to explain the effects of tight budgetary control which Hartman (2000) considers as the main issue to be concerned about in management accounting research.Previous research has presented contradictory findings regarding tight budgetary control explained by positive effects as well as negative effects during the last decades.

The work organization variable control and the individual characteristic psychological flexibility are two concepts that affect employees? well-being at work.This cross-­sectional study examined the extent to which these variables correlated with burnout, mental health and job satisfaction among homecare workers in Sweden (N=68). As hypothesized, results showed that both control and psychological flexibility were associated with burnout and job satisfaction. Findings also showed that psychological flexibility was associated with mental health. Moreover, the results indicated that there is an interaction effect between control and psychological flexibility in relation to these variables.

For research purposes Saab has developed a generic mathematical model denoted VEGAS of an aircraft with a configuration similar to JAS 39 Gripen. Today parts of Gripen backup control system are used also for VEGAS making the system subject to both corporate and defense secrecy. The main objective of this master thesis is to design, verify and implement public pitch axis flight control system for VEGAS. Furthermore, simplifications regarding the design process is to be examined. Design of pitch axis flight control system for the entire flight envelope has been carried out.

The purpose of this thesis is to examine and analyze the characteristics of the management control system private equity firms use to manage their portfolio companies. The thesis takes a share holder value perspective, and it is assumed that the goal of the management control system is to increase the shareholder value in the portfolio company. In a qualitative study two private equity firms and two portfolio companies, one for each private equity firm, were studied in detail. In total, nine in debt interviews were completed. The results from this study suggest that the characteristics of the control system are dependent on the surrounding context; the focus on shareholder value and the specific characteristics of the private equity industry shape the characteristics of the management control system.

An ethnographic study loosely informed by the theoretical framework of distributed cognition was carried out in order to describe how mariners have adopted the Automatic Identification System (AIS) in their work practice, or"made the technology their own". AIS is a transponder-based identification and communication system that allows ships to automatically identify and track each other. In addition to facilitating the identification and tracking of ships, objectives behind the introduction of AIS are to"simplify informational exchange", and"provide additional information to assist situation awareness". Participant observation and interviews were made at four different ships, as well as at two shore stations. A focus group was also held at a maritime conference.

The aim of this paper is to examine how the design of management control in a retail trade company affects motivation among its employees. Our purpose is to identify what actions create motivation and how management can benefit by developing and promoting such activity from its high-performing employees. Motivated personnel have become increasingly important in companies today, and companies are increasingly reliant on individual employees? capabilities. The study covers all parts of the management control system, to see how these align to create goal congruence in an organizational context.

Swedish sawmills of today suffer from unsatisfying economy with high costs and low benefits. The economical result depends on how well the sawmill can use their raw material. Iggesund Timber AB, a sawmill in the Holmen group, produces a large amount is enduse orientated products for the woodworking industry. Therefore the aim of this student thesis was to investigate the possibility of automatic enduse orientated quality grading of Scots Pine (Pinus sylvestris) saw logs by using a gamma-ray log scanner. Iggesund Timber AB has the possibility to grade logs automatically with TINA, a two way gamma-ray log scanner. Grading and classification of Scots Pine logs in Sweden today are mainly manual but can in some rare cases be automatic.

Karriärcoaching är en tjänst som ökat kraftigt på den svenska marknaden. Tidigare studier inom området har visat att en stark självkänsla stärker en persons hälsa och underlättar för denne att hantera problem. Syftet med studien var att undersöka om karriärcoaching har någon påverkan på prestationsbaserad självkänsla, känslan av kontroll (Locus of Control) samt självbemästring av tankar och känslor (Self-Efficacy). Genom en enkätundersökning har en grupp som genomfört karriärcoaching jämförts med en kontrollgrupp som ej genomfört karriärcoaching. Ett oberoende t-test gav en signifikant skillnad i Locus of Control (p<.05).

The purpose of this study is to perform an in-depth analysis of what effects a privatization of a service organization has on the management control system within the organization. The paper studies a service organization which provides service for the county council in Östergötland, Sweden. The result is based on interviews with several people, both within the acquiring private company and also within the county council in Östergötland, and analyzed using Samuelson?s (2005) framework from his study ?Organizational, Governance and Control ?. The major finding in the thesis is that the factors that have had the largest impact on the changes in management control are the new owner demands and the degree of operationalization of the overall goal..

The purpose of this essay was to sort out parents attitudes concerning children and their use of smartphones, primarily in regards to the integrity-aspect. I have studied if parents believe that their children should have smartphones, if they want to control their use, how they want to control their use and what implications this might have. I've chosen two methods for my research, one quantitative, online questionnaires, and one qualitative, semi-structured interviews. My base has been previous research in the area, to the extent it existed. My findings suggest that parents, on the whole, are positive to letting their children use smartphones but that they?d like some sort of control over their use.

The purpose of this research is to examine the implications of the provisions in the Swedish Code of Corporate Governance (the Code) concerning auditor attestation of the internal control report. We will focus on how the auditors? augmented responsibilities will affect the efficiency in the audit process.Our research indicates that the main benefit from reviewing the internal control report is achieving more reliable internal controls, which results in greater prevention of misstatements in the financial statements. This will affect the efficiency in the audit process since the auditor can place more reliance on internal controls when performing audit procedures. This implies that the benefits of preventing misstatements could outweigh the efforts and resources spent on reviewing the internal control report..

The present research examined both automatic and controlled processes in newpapers ability of priming racial stereotypes via the portrayals of people of foreign extraction. The automatic process were examined through articles which; a) involved an illegal act or b) the act was not illegal but morally questionable. Swedish-born subject?s explicit opinions against foreign people were also measured through ?The Modern Racial Prejudice Scale?. In the experiment participants read four different articles which included; Swedish person/noncrime, foreign person/noncrime, Swedish person/crime and foreign person/crime.

Background: Despite the time and money invested in relationships with other companies, it is a fact that many of them fail. Considering this, remarkably little research has been done regarding how inter-organisational relationships are controlled, given that control can function as a solution to the problems involved with collaboration, which arise since such a relation exists in the interface between organisational boundaries, where the companies? often conflicting interests and points of view meet. If one part is stronger than the other in a relationship, the weaker however tends to give way for the stronger?s will.

The purpose of this essay is to examine which factors that influence the design of internal control in municipal context and how well it works. We choose seven municipals, where we interviewed the administrative managers, the chairmen of the committees and two persons of the staff in each activity unit. The interviews were performed by telephone, due to the keeping of the essay?s timeframe.The theory in our essay comprises eight hypotheses. These hypotheses were operationalised into different variables aiming to make statistical tests possible.

This paper investigates and explains the existence of different governance structures in the Swedish film industry. Using a theoretical framework of transaction cost economics, it is shown that trust follows from frequent production projects, affecting the distributors? control of producers, cinemas, video retailers and television. Control becomes more flexible, informal and less time consuming. Furthermore, the control of the distributors? relationship with television and cinemas proves to be multidimensional and affected by transaction activities, as well as by demands from previous parties in the value chain.