Management control systems are a popular area of research and a lot of new research has been done over the past years. This development has been looking into new situations and circumstances, and interdisciplinary studies are being made to further understand the connection between different fields of study. A new field of study that has grown significantly over the past few years is the connection between management control systems and entrepreneurship. Leading researchers have proposed a number of questions for further research and one of them is the board of directors? use of management control systems in entrepreneurial firms.The purpose of this study was to examine the differences and similarities in the board of directors? use of management control systems between entrepreneurial and non-entrepreneurial firms.The study was conducted as a deductive qualitative study through interviews with respondents from entrepreneurial and non-entrepreneurial firms.

Mergers and acquisitions are common phenomenon in today´s society in order to increase shareholder value. Two years ago a fusion of Sweden´s two largest companies in the industry of real estate took place and even though three out of four mergers and acquisitions financially fail this certain case turned out highly successful. The aim of this thesis is to examine how the organizational structure and the management control have been designed and characterized the organizational performance and furthermore what are the success factors of the integration. By studying an acquisition and its potential effects on organizational structure and management control parallel to a model that describes the best practice guidelines for managers to successfully deliver value from their acquisitions, it can be shown that an acquisition has direct effects both on the acquirer and the acquired company and thus the new organizational structure. The main results, thus, is that through active leadership, increased specialization, and more decentralized and thus efficient management control a new organization has emerged consisting of the best features of two separate worlds..

In order for a retention of title clause (ROT-clause) to be valid against third parties underSwedish law, the debtor must be prohibited to dispose of the object transferred. Forinstance, the debtor must not be allowed to resell the object without the creditor?spermission or before the object has been fully paid. If the creditor gives consent to thedebtor?s disposal, he loses his right of separation.

I vår produktion har vi tagit fram ett system för order- och lagerhantering, med vikt på realtidsuppdateringar, åt en extern mottagare där infrastrukturen inte hängt med i företagets utveckling. Vi valde detta projekt i syfte att bredda våra kunskaper inom både programmering och projekthantering. Denna slutreflektion tar upp den förundersökning vi gjorde för att kunna besluta om vilka verktyg vi använde i utvecklingen, den tar även upp vårt sätt att hantera och planera projektet. Under projektet har vi arbetat med en egenutformad arbetsprocess vilken även beskrivs här. --- Our production has been to design a system for ordering and supply management with emphasis on realtime updates to an external recipient, where the infrastructure has not kept pace with the development of the company.

The purpose of this thesis is to examine a new music downloading service called Musikwebben, which is now available in many Swedish libraries. It focuses on the differences and similarities between this service and illegal music sharing services. The question is raised, whether the appeal of Musikwebben is high enough for it to be able to ?recruit? users from similar, illegal services. To answer this question, a qualitative content analysis is used, to explore various views on what legal downloading services have to offer and how these differ to illegal alternatives.

In the year 2002 a commission wasappointed by the government and taskedto clear up possible flaws in the lawgoverning spatial planning (Plan ochbygglagen, PBL). The commission's reportlaid the foundations for a new law whichwas adopted by the Swedish parliament onthe 20th of June 2010 and is scheduledto come into effect on the 2nd of May2011.The purpose of this thesis has been toexamine the changes made in the new law,primarily from a civil-rights point ofview, focusing on the appeal process.This is a highly interesting subjectconsidering one reason behind the newlaw was to simplify and streamline theplanning process while keeping civilrights intact.Through a comprehensive literature studyand interviews with experts the currentplanning process was mapped out andrelevant changes in the new law wereexamined. After the study had beenconcluded we were able to distinguishseveral areas that underwent especiallyinteresting changes;The requirement of a plan program wasremoved and the exhibition process wasremoved and replaced by a writtenreview. Individuals were given thepossibility of requesting a plan notice.The different spatial plan documentswere merged into one single document andthe number of responsible authoritiesfor spatial plans is no longer limitedto one.The study has shown that the aspirationfor a more effective spatial planningprocess has mostly been conducted at theexpense of individual rights.The single biggest obstacle forachieving a democratic planning processis learning how the law works and howthe spatial planning process isimplemented, this is has been proven tobe a very hard and time consuming taskfor individuals to undertake..

Forest management plans have been sold to private forest owners by wood supplying companies for a long time. These plans are considered to be effi-cient tools to identify measures and wood volumes, and are simply a starting point for discussions between private forest owners and round wood pur-chasers. However, large variations are observed between different purchas-ers, in their usage of the plans. The purpose of this report is to identify to what extent a forest management plan can promote an increase in the amount of wood which a round wood purchaser can obtain and to find differences in the way of using the plans between different wood purchasers. Furthermore, the purpose is also to ana-lyse if varying owner structures can be underlie variations in the selling of forest management plans. Qualitative interviews with nine of Stora Enso?s round wood purchasers were performed.

This study focuses on the Nordic model of Extended Collective Licenses (ECL) and how this model can be used in the process of digitalising and publishing archival material such as photos, letters, maps or films. The question that this study aims to deal with is what advantages, and disadvantages, there are for archives and copyright holders when an ECL is being used. To help answering this question the ?theory of the knowledge commons? has been applied. The research question has been answered through a text analysis based on legal texts including Swedish law.

Background and problem: Higher and other demands are made on management control systems in organizations which have a superior non-financial objective. Systembolaget, a state-owned company with monopoly to sell alcoholic beverages in Sweden, combines two main objectives which can be considered as conflicting, one financial target and one superior non-financial public welfare target. The research questions are focused on the translation of information through the organization?s levels and if the management control system makes it possible to run the organization according to both of the two main conflicting objectives.Purpose and Delimitations: To describe, analyze and evaluate how management control can be used in an organization, which is not profit maximizing and has both non-financial and financial objectives. The essay does not try to describe or draw generalized conclusions regarding general perspectives on Systembolaget?s assignment and objectives.Method: A qualitative and evaluative case study based on interviews with five employees at different levels in Systembolaget has been carried through.

Föreliggande uppsats behandlar lönesättning på den svenska arbetsmarknaden. Lönesättningen i Sverige är inte i vidare utsträckning reglerad i lag. Grunden för lönesättningen är att det råder avtalsfrihet och att det är upp till arbetsmarknadens parter att genom kollektivavtal reglera området. Kollektivavtalen innehåller olika typer av reglering avseende arbetsgivarens lönesättning, exempelvis anges ofta minimilöner samt utrymme för lönehöjningar vid lönerevision. Avtalen innehåller dessutom oftast lönesättningsprinciper för hur löneutrymmet ska fördelas mellan enskilda arbetstagare.

The study explores collective action in Sweden between 1980 to 1995 using time-series data from the European Protest and Coercion Database. In spite of severe hardship during the crisis of the early 1990s, Swedish strike-rates declined. However, contention merely shifted from workplaces into the streets; there was indeed a protest movement against austerity, as shown by a series of large demonstrations, and some riots, between 1989 and 1993. Further analysis indicates this movement faded as it was increasingly chanelled into the electoral campaign of the labor pary; having won the 1994 election, the organised labor movement no longer had an interest in sustaining the protest movement against austerity..

Vi har undersökt mindre leverantörers konkurrenssituation på den svenska dagligvarumarknaden samt att analysera hur den påverkar deras val av strategier. Vi har använt oss av relationsteorier samt teorier som speglar konkurrensstrategier och konkurrenssituationen på marknaden..

Title: Management control of facility efficiency in municipalities - A case study of Halmstad municipalityLevel: BachelorSeminar date: 2012-05-31Authors: Markus Nilsson & Sara MattssonAdvisor: Sven-Ola CarlssonKey words: Control management in municipality, facility efficiency, management by objectives, internal rents and incentivesBackground: The public sector owns and manages a large property portfolio and in the municipalities, the properties are always a big cost item. Because of the outside world changes and the public interest, the properties should be used as efficiently as possible.Purpose: The purpose of this paper is to describe how control management of facilities looks like a municipality. The paper also seeks to explain how employees work to make the facilities more efficient in a municipality.Methodology: The authors use a qualitative method with open interviews.Theoretical perspectives: The choice of theory was made with the field of management control and facility efficiency in mind. The theory therefore includes management by objectives, internal rents and reward systems, motivation and communication within organizations.Empirical foundation: The organization has undergone a reorganization 2010/2011. There are no clear incentives to reduce facility costs.

Syftet med denna uppsats är att undersöka i vilken utsträckning och hur egna varumärken favoriseras av de svenska dataljisterna i dagligvaruhandeln, genom ett fördelaktigt hyllplaceringsbeslut. Vi har använt oss av ett kvalitativt tillvägagångssätt med en beskrivande karaktär. Vidare har vi gjort 20 stycken personliga intervjuer med butikschefer på Coop Konsum, ICA Supermarket och Hemköp. Vi har även utfört kompletterande butiksmätningar för att verifiera eller falisifiera informationen. Resultatet som vi kommer fram till ska ses som en utvidgning av befintlig space managementforskning..

The Intellectual Capital Statement facilitates the mapping of interdependent and simultaneously impacting intellectual capital factors in a unique way. The process-orientation of the German approach differentiates it from its predecessors and gives an advantage over alternative procedures. By combining these aspects with the possibility to communicate the company?s efforts and progress in the field of intellectual capital, the German Intellectual Capital Statement (Wissensbilanz) provides an effective management tool..