The connection between management control systems for controlling sustainability and a firm's motivation for engaging in sustainability is not completely understood (Arjaliès & Mundy, 2013). The aim of this thesis is to develop a more profound understanding for management control in achieving sustainable companies. To do this, we raise the question: How and to what extent do companies use management control systems to achieve sustainability compliance Simons's Levers of Control (1995) are applied to this question in order to get a consistent and thorough insight of management control systems. Hence, a case study of ABB:s work to achieve material compliance in accordance with EU-regulation was conducted. The findings of the case study reveal that ABB uses the regulations as explicit goals and implement them in sustainability procedures.

I?ve tried to find the most effective and cost effective way to harvest straw for energy recovery.You can choose between round bales and big square bales. Square bales are the cheapest way to produce straw for fuel recovery because you can optimize the length of the bales so they fit the transportation equipment.In the Malmö area the average days of harvesting hay is 55. The effectively of transportation depends mostly of the speed, the distance and density of the bales. To increase the capacity of bale transportation larger loads and higher density of the bales is necessary.

This Master?s Thesis aims to illustrate in what ways the two Swedish environmental assessment tools, the Environmental Load Profile and EcoEffect differ and if performed valuations gives different results and environmental goals.The built urban environment causes about half the environmental loading in Sweden. The society?s ambition towards sustainable development has resulted in demands reducing the environmental load. One way to accomplish this change is with the assistance of tools for environmental assessment of the built environment.

Milk ejection in dairy cows can be inhibited if oxytocin is not released from the pituitary gland. The problem with inhibition of the milk let down is not new, but has recently regained interest. It is observed during different types of emotional stress, for example when cows are moved to an unfamiliar environment, during oestrus, changing from suckling to machine milking or when being milked for the first time. The aim of the study was to examine the extent of cows with disturbed milk ejection in Sweden. A survey was sent out to 1000 dairy farmers in order to collect data about herd size, housing systems and routines at calving and milking.

The purpose of this master thesis is to, with the strategies of the organization and the preferences of the co-workers in mind, explore how reward systems can be designed in heterogeneous organizations. This is done by interviewing store managers and sales personnel in a heterogeneous organization. The frame of reference deals with theoretical approaches on reward systems and is divided in the following sections, individual or group based, differentiated or not differentiated rewards systems and goals, measurements and rewards. These sections are highlighted from the following aspects, equity, implementation possibilities and finally environment. The theoretical discussion ends in the conclusion that heterogeneous organizations should have several different reward systems, but not if a restructuring process is in progress or the system becomes too costly.

The purpose of this study is to evaluate the qualitative aspects of IASB?s Exposure Draft of Proposed Amendments to IAS 37 and to evaluate what quantitative effects an implementation would have on the capital structure of listed companies in Sweden. The major changes of the proposed amendments compared to the current IAS 37 are that the terms ?provision? and ?contingent liability? are eliminated and instead a new term called ?non-financial liability? is introduced. Furthermore, the valuation in current IAS 37 based on a best estimate is replaced by a fair value valuation.

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.

Arbetet bygger på att de informationssystem som används idag men som blir allt äldre och därigenom inte klarar de krav som ställs på dem. Detta medför att informationssystemen måste migreras till modernare plattformar, då företagen dels inte klarar sig utan dess nuvarande funktionalitet och dels måste vidareutveckla systemen.Detta arbete tar upp olika sätt som detta kan genomföras på och vilka problem som kan komma att uppstå när detta sker. För att kunna undersöka detta så genomfördes ett antal migrationer. Språken som migrationen kommer att ske mellan är Visual Basic 6 och Visual Basic .net. Migrationerna kommer att ske med hjälp av ett migrationsverktyg, samt ett ramverk som i arbetet skräddarsys för just arbetets typ av migrationer.Det arbetet kommer fram till är att det sker problem vid användande av ett verktyg och även att det inte ger tillräckligt med respons på vad som gått snett under migrationerna..

If you have access to wood, a wood burning boiler is a cheap way to heat your home, but it is certainly not the most convenient option. Wood requires many operations and management, which takes time. One way to reduce this workload is to have a modern boiler with automatic ignition. Enertech/CTC has a desire to create an accessory with automatic ignition to a modern wood burning boiler. Today there is no boiler on the market that can ignite firewood automatically without the introduction of paper and sticks.

This is a thesis performed at GEMS PET Systems AB in Uppsala. GEMS PET Systems AB is a company within GE Healthcare. GEMS PET Systems develops and manufactures equipment for manufacturing of radioactive isotopes for PET which is a scanner used in medical applications. The systems includes an accelerator of cyclotron type and other support equipment. One system is shipped in two or three containers depending on order configuration.

Man's life has changed in many ways since technology made it?s entry for public at large. In response to this change the science of human-machine interaction was invented. It has in turn evolved into human-computer interaction. With this science the focus is on the customization of the system for the actual person who will use it.The thesis has been implemented in a telecom company's development department.

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.

Swedish healthcare systems have endured harsh criticism from healthcare professionals because of their inability to understand healthcare processes. These systems have been identified as significant time consumers, and Swedish healthcare is therefore facing a major challenge to assure patient safety. The following paper is based on a workplace study, which aims to examine healthcare systems? impact on physicians? practices. Our findings show that physicians spend substantial amounts of time chasing information, rather than managing information and pursuing healthcare.

Real options analysis is a method for assigning value to flexibility in decisions, coming from uncertainty in future outcomes. This thesis ascertains to what degree this method is superior to traditional net present value analysis, with regards to ease of implementation in relation to the benefits from being able to measure the total value. Real options analysis is evaluated with a case study of the Swedish online gambling market, and conducted with the binomial framework of Copeland and Antikarov (2003). The authors find the sensible use of real options dependant on the specific situation to which it is applied, i.e. a certain degree of future uncertainty and managerial flexibility is necessary for justification of the increased workload.

The Work has been performed to, and in cooperation with Vetlanda Energi och teknik AB.District heating for commercial purpose started in the USA in 1877. Today the network has grown into big and complex systems, which demand maintenance and service to keep up the security of the delivery. When a district heating network expand, it becomes difficult to perform reliable calculations. For this purposes there are a few suppliers who design and deliver systems for documentation and calculation of district heating networks.Vetlanda Energi och Teknik AB is in the position where they must get a system for documentation and calculation for district heating, and therefore they need a basis to get a system. The target is to write a requirement specification that will follow the basis.The Swedish market has been inventoried, and suitable systems have been selected.