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 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.

Uppsats för avläggande av filosofie kandidatexamen iKulturvård, Konservatorprogrammet15 hpInstitutionen för kulturvårdGöteborgs universitet2012:19.

Uppsats för avläggande av filosofie kandidatexamen iKulturvård, Bebyggelseantikvariskt program15 hpInstitutionen för kulturvårdGöteborgs universitet2013:24.

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.

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.

Abstract   This degree project comprises 30 credits, i.e. 20 weeks of work. The work mainly deals with the energy balance for a multi-family house in Västerås and the requirements for energy conservation in the Swedish building code, BBR. Calculations of the energy balance are supplemented by a number of interviews. Energy conservation in general has become more important in recent years and the subject is in line with increased public awareness. This importance and attention is explained by environmental problems in general and global warming in particular, but also by rising energy prices.

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.

In the end of 1998 the company Holmen Skog AB was certified accordint to the FSC system with an area of 1 036 000 hectare. After that Holmen Skog AB has been working actively with the nature conservation in the forestry. In order to control the quality of the company?s nature conservation in final fellings they started a yearly inventory which is called BAKRUS (Judgement of ecological and culture care in relations to policies for a persevering silviculture). After 1999 the control was expended to include all actions in the forest.

Uppsats för avläggande av filosofie kandidatexamen iKulturvård, Konservatorprogrammet15 hpInstitutionen för kulturvårdGöteborgs universitet2014:03.

Uppsats för avläggande av filosofie kandidatexamen iKulturvård, Konservatorprogrammet15 hpInstitutionen för kulturvårdGöteborgs universitet2013:10.