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.

The purpose of this literature review is to gain knowledge of how a nurse can relieve a patient´s suffering and promote a patient´s health on his/her own without pharmacologic aid. The method is a literature review based on 10 scientific articles. The study is influenced by Antonovskys view of health. The result showed four clear themes: (1) reduced anxiety / worry and physiological effects, (2) well-being and quality of life, (3) steps towards self-care and (4) relations. Relaxation and massage proved to have calming and pain-relieving effects.

The work with this report has been focused on developing a methodology model for control at purchase. The methodology model covers parts classification, dispatching systems, batch shaping and more. The aim with the methodology model is that it will be used as an aid for a cost effective material planning to increase the value for customer.The work covers also a description of the present situation and the purchase process at Company X. Six parts have been applied, two from each class (A, B and C), in the methodology/model. The parts that have been applied are included in the flow between Company X and their supplier Company Y.Data have been collected trough literature studies, interviews and the company?s business system.

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.

Franchise theorists have to a large extent failed to keep up with the actual development in global franchise chains. The recent emergence of fast growing multi-unit-franchisees has fundamentally been ignored, and it has been claimed that the new phenomenon can be regarded as a mere replication of the franchisors? structure and control system into sub hierarchies. This study however, suggests that the reality is more complex. Through conducting case studies of two Nordic multi-unit-franchisees, new theories are built explaining how and why control systems are designed the way they are.

Wavecraft AB develops medical equipment for heating of organic synthesises. The heating is done with microwaves, which improves the process in both speed and accuracy compared to the more traditional methods where heating elements are used. This report discusses the developement of an automatic lid mechanism for one of Wavecraft's product prototypes. The company assumes that the final product will be integrated by customers into fully automated systems, and the upgrade from a manually to an automatically controlled lid is therefore an important step in the product's developement process.The first stage och the project was an idea generation process. The ideas generated here were organized into five different concepts of which the best one was selected through the use of a concept matrix.

BackgroundThere are different organizational structures and control and it has been proved difficult to find a combination between these that leads to goal congruence and improved efficiency. An organization can be structured according to hierarchical levels and the decision making can be either centralized or decentralized. Organizational control can be classified according to the amount of rules and balanced scorecard can be used to weld together the structure with the control.PurposeThe purpose is to create an understanding of how two types of structures and control in an organization appears and also to investigate how these differ from one another concerning the balanced scorecard as a control system. We will also investigate how the variables goal congruence and efficiency are affected by the implementation of the balanced scorecard.MethodTo answer the purpose of this thesis we have mainly used the qualitative method since we have studied two organizations thoroughly through interviews on different levels of the organization. The study also has some quantitative elements since we wanted to get a more truthful picture of the organizations.

An inflammatory reaction is induced after release of proinflammatory mediators such asinterleukin 1 and 6 and tumour necrosis factor ?. These mediators stimulate the liver tosuppress the syntheses of albumin and endure the syntheses of acute phase protein forinstance C-reactive protein. The aim of this paper was to perform a method validation on animmune turbidimetric assay to quantify C-reactive protein in canine serum at the laboratory atSkara Animals Hospital, Skara, Sweden. The validation involved evaluation of the assaylinearity, precision, stability and recovery.The method was proved to be linear for both TruLab control and Medinor control.

This report describes the design and construction of a prototype that automatically aims a microwave link towards a target. The link, that is located on a mobile aerial mast, is used by Saab Training Systems as a part of an infrastructure network. The report also discusses the development of a GUI that communicates with the control unit by Bluetooth.The control unit, called Pan/Tilt-controller, controls the position of the link by stepping motors. One motor controls the azimuth angle and the other one controls the elevation angle.By a GUI the operator enters the coordinates on its own position and the targets position. Hereafter a bearing is calculated and it will be sent up to the control unit.The control unit will sense its own direction by a magnetic sensor that works as an electronic compass.

The purpose with the study was to find a pattern in the behaviour of dairy cows which could be related to their social rank. A behavioural study was conducted at the University Cattle Research Centre (Kungsängen) in Uppsala, Sweden. The study included 12 lactating dairy cows, 6 high ranked and 6 low ranked. The cows were housed in a loose housing barn with an automatic milking system (AMS) to which they had access 24 hours a day. During the experiment the total number of cows in the barn was 46.

This thesis studies the concept of balance in the management control systems (MCS) of a small Swedish company within the IT-sector. The aim is to evaluate the importance of balance and dynamics in MCS and investigate which factors affect them. The frameworks used are Simons (1994) four levers of control, and the five-factor model for balance and dynamics by Mundy (2010). The small IT company - the object of the case study - has grown extensively in the last years and needs to develop more formal MCS without losing efficiency and creativity in their fast-moving industry. The case study reveals that balancing MCS is important also in smaller companies with less formal MCS.

Studiens syfte var att undersöka om det fanns skillnader i personlighet och val av konfliktstil beroende av vilken placering respondenterna hade i syskonskaran samt om Locus of control skiljde sig mellan olika åldersgrupper. Samband mellan chefers konfliktstil och personlighet undersöktes också. De 103 respondenterna som var mellan 25-75 år, 63% män och 37% kvinnor, besvarade en enkät som bestod av demografiska frågoroch arbetsrelaterade frågor om chefskap. Tre test användes; ett personlighetstest, RottersLocus of Control och Thomas-Kihlman?s konfliktstiltest.