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.

Design Patterns introducerades på 1990-talet och användningen sades medföra en rad fördelar som skulle hjälpa systemutvecklare i deras arbete. Bland annat skulle Design Patterns underlätta för systemutvecklarna att kommunicera med varandra samt ge en bättre överblick över och förståelse för systemarkitektur genom en höjd abstraktionsnivå. Systemutvecklaren skulle även få en ökad förståelse för god design. Två kritiska artiklar fick oss att vilja beskriva hur systemutvecklare som aktivt arbetar med Design Patterns upplever att centrala fördelar uppfylls. Vi genomförde fyra fallstudier där vi intervjuade erfarna systemutvecklare och vår slutsats är att de upplever att fördelarna med Design Patterns uppfylls.

The purpose of this thesis is to examine and present the oportunities of solvingcontrol problems using Modelica. This is done by creating some demonstrationexamples with exercises. These examples should cover as many types of controlproblems as possible. The exercises are aimed for people with basic knowledgein modeling and automatic control engineering but with little or no knowledgein Modelica. There are different types of Modelica implementations and the onesused in this thesis are OpenModelica and MathModelica..

A current issue today is to try to implement creative design as a way to solve wicked problems in scientific contexts such as HCI. Since the problems are wicked, they have no given solution which makes the traditional methods inadequate. In these cases, creative design can be an alternative. Creative design is not used in scientific contexts because it is viewed as something unaccountable.In this essay we argue that creative design not necessarily have to be unaccounted. We discuss various views of creative design and translate theory to a practical context.

???This study has been made with the purpose of gaining an understanding of how a Swedish company may think and act concerning their internal control. An American body, COSO, have for some time published documents containing guidelines for how companies should go about this process, however, when conducting this study we were not aware of the extent to which companies in Europe and mainly Sweden used them. In order to learn about this, and also to gain an understanding of when these guidelines are appropriate, we conducted a case study with a large-sized, multinational Swedish company. We also conducted an interview with an expert in internal control monitoring, Anna-Clara af Ekenstam of Pricewaterhouse Coopers, in order to get the perspective of the evaluators in this process and to gain some insight as to whether our case is typical in Sweden or not. We found that our company disregards certain aspects of internal control condoned by COSO, while performing better on other dimensions.

To achieve an optimal combustion, an even air/fuel ratio in the combustion chamber is required. An optimal combustion leads to reduced amount of emissions due to a more complete combustion, which is an important matter because of the sharpened environmental laws. This can be attained, among other things, by applying entirely variable cam times. To optimize the engines efficiency and its emissions at all workloads and speeds, an active valve control can be applied. This means that the intake and exhaust-valves can be opened and closed at any time, independent of the crankshaft position.

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.

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.

Today there are many applications of digital terrain models (DTM) and the requirements of low uncertainty increases. Most of the DTM are produced with Global Navigation Satellite System (GNSS), terrestrial laser scanning (TLS), airborne laser scanning (ALS) and total stations. Guidelines for the preparation and verification of DTM are found in Swedish Standards Institute ? Technical Specifications (SIS-TS) 21144:2007 and SIS-TS 21145:2007. These were defined in collaboration between Swedish National Rail Administration, Banverket, and Swedish Road Administration, Vägverket, to satisfy the needs of requirement formulations in the production of DTM planning, design and construction. The purpose of this paper is to produce and control DTM over Åkermans kulle, located west of the University of Gävle, according to SIS TS 21144:2007 using GNSS with network-RTK, TLS and ALS.

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.

Background: Low back pain (LBP) is a common disorder in the western world. A majority of those afflicted by a first acute episode is at high risk of developing sub-acute or persistent symptoms. Persistent LBP can be caused by pathological changes in the discs and disturbed neuromuscular activation, which can cause hypotrophy of the extensors strong type-2 muscle fibres. Deadlift (DL) is an exercise that may correct all these pathological transformations. Aim: To investigate the effect of DL-training on patients with persistent LBP.

This thesis examines the relationship between the marginalization of ornamentation during functionalist modernism and the effect it had on female graphic design practice. By examining the historiography from a gender and feminist theory of history I present a different way of interpreting, not only the history of graphic design but also the concept of graphic design. This thesis does not reach a conclusive result, instead it sets the foundation for further research and illustrates the opportunities that we as graphic designers have to benefit contemporary graphic design by critically reviewing and redefining our history through a diverse historiography..