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.

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.

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..

This paper investigates and explains the existence of different governance structures in the Swedish film industry. Using a theoretical framework of transaction cost economics, it is shown that trust follows from frequent production projects, affecting the distributors? control of producers, cinemas, video retailers and television. Control becomes more flexible, informal and less time consuming. Furthermore, the control of the distributors? relationship with television and cinemas proves to be multidimensional and affected by transaction activities, as well as by demands from previous parties in the value chain.

???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.

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.

The different characteristics of many food products, such as aroma and texture, changes during storage time and become undesirable. The reason is instabilities within the product which become prominent as the product ages. These changes in characteristics are quality losses caused by changes in the product?s intrinsic and extrinsic environment. The stability in UHT-milk and beverages similar to it have been studied in the past decades and a certain focus have been on age gelation which is a common defect in these type of products.

There are three main purposes for this thesis; the first is to distinguish the possible violations that can occur in time of natural disasters. The second is to analyze if there is a correlation between political systems and how the effected country handles the aftermath of a natural disaster. The third purpose is to determine the role of the global community and what responsibility lies with them. The issue is often that the aid becomes the main object for discussion and analysis, but the focus rarely shifts to the effected State. Therefore the focus in this essay is the political system and how they cope with the human rights violations that can occur in a time of natural disaster.

This report describes the design and construction of a prototype that automatically aims a microwave link towards a target. The link, that is located on a mobile aerial mast, is used by Saab Training Systems as a part of an infrastructure network. The report also discusses the development of a GUI that communicates with the control unit by Bluetooth.The control unit, called Pan/Tilt-controller, controls the position of the link by stepping motors. One motor controls the azimuth angle and the other one controls the elevation angle.By a GUI the operator enters the coordinates on its own position and the targets position. Hereafter a bearing is calculated and it will be sent up to the control unit.The control unit will sense its own direction by a magnetic sensor that works as an electronic compass.

With an estimated 250 ethnic groups, Nigeria, no doubt, has been grappling with the problem of pluralism of ethnic nationalities. It is not news in Nigeria that extreme ethnic consciousness of its citizens has led to the victimization of one ethnic group by another. This victimization has come in the form of exclusions in the distribution of both wealth and power in the country.Amidst all the exclusions, the unity of the country has been ironically regarded as sacrosanct, and should not be negotiated. It is often said that fate brought all the ethnic nationalities in order to form one great country. I subscribe to this belief that fate brought us together for the above purpose, especially now that several countries around the world are merging in one way or the other to form a formidable force to reckon with both politically and economically.

This thesis studies the concept of balance in the management control systems (MCS) of a small Swedish company within the IT-sector. The aim is to evaluate the importance of balance and dynamics in MCS and investigate which factors affect them. The frameworks used are Simons (1994) four levers of control, and the five-factor model for balance and dynamics by Mundy (2010). The small IT company - the object of the case study - has grown extensively in the last years and needs to develop more formal MCS without losing efficiency and creativity in their fast-moving industry. The case study reveals that balancing MCS is important also in smaller companies with less formal MCS.

Today, equine breeding is based on performance and conformation, resulting in a vast variation in fertility among different horses, with noticeable economic losses as a consequence. The horse breeding industry is therefore in need of methods that diagnose the spermatozoa concerning their quality and provide the best sperm for AI. The commonly used selection methods for sperm today are: centrifugation, where extender is added, the sample is centrifuged and then resuspended; swim-up self-migration; adherence separation; and density gradient centrifugation. However, none of these methods are in used routinely in practice before inseminating mares with fresh or cooled semen. The aim of this study was to evaluate a new selection method, Single Layer Centrifugation (SLC), and its effect on sperm viability. The viability was analyzed with regard to membrane integrity and membrane stability of ejaculated spermatozoa.

Studiens syfte var att undersöka om det fanns skillnader i personlighet och val av konfliktstil beroende av vilken placering respondenterna hade i syskonskaran samt om Locus of control skiljde sig mellan olika åldersgrupper. Samband mellan chefers konfliktstil och personlighet undersöktes också. De 103 respondenterna som var mellan 25-75 år, 63% män och 37% kvinnor, besvarade en enkät som bestod av demografiska frågoroch arbetsrelaterade frågor om chefskap. Tre test användes; ett personlighetstest, RottersLocus of Control och Thomas-Kihlman?s konfliktstiltest.