The purpose of this essay was to examine whether small businesses can avoid ac-counting crimes with a well-conducted internal control system. The questions we asked ourselves was, whether and if so, companies can prevent this from happening by using a internal control.In this essay we used a qualitative approach. Essential information was given to us from four different interviewees. We also worked from an inductive approach which means that we interviewed people without any earlier research to build on. The method also had a hermeneutical approach, which means that we made different interpretations based on the reference framework and the empirics.After the study had been carried out, we concluded that all evidence from this essay suggested that even small businesses need an internal control to protect their business.

We would like to gain a more in depth knowledge of whether the modern orientations both within corporate governance and control philosophy lay the foundation for enterprises? more sustainable success. These both modern orientations are increasingly focusing on the importance of enterprises? setting of goals and visions on the basis of stake holders? interests and the employees? more active engagement in and motivation for the goal achievement. Despite these common inherent characteristics, it is not evident from current scientific debate how such integration actually emerges in the control philosophies of the enterprises.

Tidigare forskning har påvisat vilken positiv verkan olika sorters samarbeten har på innovationer. Interorganisatoriska samarbeten är ett samlingsnamn för olika typer av samarbeten mellan organisationer och dessa kan exempelvis vara nätverk, allianser och forsknings- och utvecklingssamarbeten där det sistnämnda behandlas i vår studie. Organisationer som är involverade kompletterar varandra istället för att konkurrera med varandra. Interorganisatoriska samarbeten uppstår när organisationer söker effektivitet och konkurrensfördelar. Genom att ingå i ett interorganisatoriskt samarbete uppstår en samarbetsfördel som uppnås genom att organisationerna kan tillverka och bistå med olika faktorer som andra organisationer inte kan eller har möjlighet till.

We have performed a case study on Acne Jeans, a creative Swedish fashion company, which initiated a cooperation with the Swedish venture capital firm Öresund. The aim of our paper was to examine what motivates a venture capital firm to transform the management control system of a creative company, into a more formal system of control. Main results: Öresund did not have an excessive impact on the management control system of Acne Jeans, due to three main reasons. First of all, Acne Jeans had a satisfactory management control system prior to the cooperation. Furthermore, the relationship between the two parties was characterized by mutual trust.

Humans and dogs are both mammals. One of the differences between the two species is that man walk on two legs and dogs on four legs. There are also differences in the nerve system between the two species. The human nerve system is supposed to provide opportunity for fine motor tasks- while the nerve system of the dog is more focused on the ability to perform locomotor tasks. Humans need to increase their motor control and postural control when affected by various conditions and diseases.

We would like to gain a more in depth knowledge of whether the modern orientations both within corporate governance and control philosophy lay the foundation for enterprises? more sustainable success. These both modern orientations are increasingly focusing on the importance of enterprises? setting of goals and visions on the basis of stake holders? interests and the employees? more active engagement in and motivation for the goal achievement. Despite these common inherent characteristics, it is not evident from current scientific debate how such integration actually emerges in the control philosophies of the enterprises.

Milk fever, or parturient paresis, is the second most common disease in Swedish dairy cows. The disorder is associated with the onset of lactation when some cows are unable to meet the metabolic demands of calcium to support milk production and therefore develop a state of hypocalcaemia. Clinical hypocalcaemia (milk fever) may lead to coma and death in severe cases but subclinical hypocalcaemia has also been shown to have negative effects on e.g. feed intake and production and to increase the susceptibility of the cow to develop secondary diseases. The nutritional strategy applied precalving is of great importance in preventing milk fever and e.g.

Our purpose with this qualitative study is to investigate how teachers experience their work situation, using Karasek and Theorell?s demand-, control- and support model. The study is based upon ten semi-structured interviews with gymnasium teachers. The interviews were transcribed and coded with three different themes; demand, control and support. We analyzed the results with Karasek and Theorell?s mentioned model.

Is accountability possible in global environmental governance? The purpose ofthis thesis is to examine if accountability is possible in global environmental governance. From an accountability perspective the thesis tries to illuminate global environmental governance. An investigation about the conceptaccountability is made and the thesis also illuminates the possible problems that exist in global environmental governance which exist of such a large amounts of different and often private actors. By investigating and examine the concept of accountability from different aspects and by using Global Compact as a example of global environmental governance the thesis try to answer if accountability actually exist in global environmental governance and in what way it is possible to demand accountability.

Corporate responsibility is a popular phenomenon of today. The interest for the subject is extensive and means for implementing corporate responsibility strategies within organizations are demanded. There are studies showing how management control systems can be used in order to implement general strategies into organizations. Still, management control systems designed for the implementation of corporate responsibility strategies, in particular, are not provided by the current academia. The aim of this paper is to contribute to studies within management control systems by studying the management control system specifically designed to implement corporate responsibility strategies.

This master thesis reviews advances in detection and diagnosis of static friction (stiction) in control valves. Control valves suffering from stiction results in oscillating control loops which in turn decreases both the process stability and reliability. Perstorp AB sees a necessity to automatically detect stiction in valves before the effects of the malfunctioning valves have become too severe. This thesis presents an introduction to maintenance, control loops and how stiction in valves can affect performance of control loops.A selection of methods presented in the literature are introduced and examined using normal operating data from the site in Perstorp. Common for all selected methods is their intuitive ideas and that they are based on normal operating data and minimum amount of process knowledge.

There is consensus in research, policy, business and many other areas around the benefits of creativity. Previous research shows that creativity is only spurred under certain conditions. Usually creativity is not associated with concepts such as control, deadline or cost effectiveness. Companies, by contrast, have the need for control and management of their operations, which implies that the two processes can be difficult to reconcile. A company that wants a high creativity while maintaining control and management is forced into a series of organizational compromises.

In today's globalized world it is essential to achieve goal congruence within a multinational corporation despite the distances between the headquarters and subsidiaries. A case study has been performed to examine how control of sales units within a Swedish multinational corporation is achieved. Otley's framework has been used in the study to provide an overall picture of the control system where the analysis is based on five areas: key objectives and goal evaluation, strategies and plans, target setting process, incentives and motivation as well as information flows. To complement this framework, theories of convergence and divergence by Busco et al. have been used as well as theories of hierarchical control and self-control by Holmström.

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.

Electromyography (EMG) is a technique that measures muscle activity, whichmeans detecting the electrical signals that travel through the muscle in connectionwith muscle contraction. This project deals with how EMG can be used tocontrol a computer game.The project is centered around the game 'EMG Track Game' which has beenconstructed as part of this work. 'EMG Track Game' is controlled by twoelectrodes fastened on the player. These are attached to two selected musclesand control the motion in one direction each, one up and the other one down.The game is constructed in the purpose of being used in several elds of application.Among these are as entertainment, training equipment and a tool inresearch related to EMG and muscles.To highlight a possible application a study concerning muscle control has beenconducted. It answers the question of whether players score better with theirdominant arm in comparison with their non-dominant one.