During the last years, producers and consumers have become increasingly aware of food safety. Foodborne illness and foodborne injury are in best case unpleasant but they can also be fatal. HACCP (Hazard Analysis Critical Control Point) is a preventative food safety system which is aimed to guarantee production of safe food free from pathogens, foreign materials and substances with potential to cause adverse health effect. In order to succeed in developing, installing, monitoring and verifying a HACCP system, there is a mix of hurdles for the company to overcome. While larger food companies meet a difficult challenge, small and medium size enterprises often feel that the hurdles are almost impossible to manage.

The aim of this paper is to examine how gender and religion is described and portrayed in relation to one another in Swedish textbooks. The research questions used in order to reach the aim of the study is what interpretation of gender and feminism is represented in the textbooks and is the gender perspective consistent regarding all religions described in the textbooks, or does it vary depending on which religion that is described?This study is based on four Swedish textbooks used when teaching religion in Swedish upper secondary school. The books chosen are published after the most recent curriculum for the upper secondary school, published in 2011. The curriculum gave new directions stating that questions of gender in relation to religion should be a part of the education.

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.

Stump treatment today requires large quantities of clean water mixed with the protective product Rotstop, to fully cover the stump surface. In order to reduce the water consumption without reducing the coverage of the stump surface, the pressure in the stump treatment device can be increased. Therefore, the Phlebiopsis gigantea (Fr.) Jül. suspension used as a Biological control agent to prevent Heterobasidion annosum (Fr.) Bref. infection was pressure-tested.

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.

This master thesis in energy optimization was made during the autumn of 2006 at Käppala wastewater treatment plant in Lidingö, Stockholm. A preceding thesis, where all electricity consumption was mapped, showed that the aeration in the biological treatment is the single largest consumer in the plant, and it is therefore of interest to reduce this cost. The oxygen control strategy used at Käppala WWTP is working well from a nutrient removal point of view, but not from an economic one. The last aerobic zones have a very low oxygen consumption during low loading periods which give rise to enhanced dissolved oxygen concentrations with excessive costs and reduced denitrification as a result. But also during periods of normal loading unnecessary high oxygen concentration are sometimes given.By modifying the aeration control strategy three full-scale experiments have been made, with the intention to reduce the air consumption.

This study focuses on a reconstruction proposal of a small part of a rural churchyard that has lost a big part of its history, in form of its conformation and plant material. The chosen part of the cemetery was established in 1938, and this proposal is an interpretation of the architect?s original plan, the workers wishes and my own observations and experiences of the place. In this proposal I have tried to balance the plants composition to create an environment that can benefit the biological diversity, that fits the locations habitat and today?s maintenance.

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.

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..

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.

To curb greenhouse gases and mitigate climate change is one of the biggest challenges human society face today. Carbon dioxide (CO2) has accumulated rapidly in the atmosphere as a consequence of burning of fossil fuels and deforestation. The aim of this study is to explore two methods to store carbon dioxide in geological formations and biological sinks. The aim is also to discuss the two mitigation options from a sustainable perspective and whether it can lead to a better environment and benefits for local and global societies. The research questions are: Which method to store carbon dioxide, geological or biological, is the most effective? Which method to store carbon dioxide, geological or biological, has the greatest potential to promote sustainable development for local communities?The method used is a comparative case study and presents four case studies that explore the potential for CO2 storage offshore in Norway and Brazil; and in tropical forests in Mexico and Brazil.

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.