In past decades information technology has changed the conditions of organizations, not at least within the industry. Advanced IT systems have become a fact in order to cope with rapid changes in the market and to effectively manage an organization?s knowledge. When organizations became more flexible and customized expectations from customers and stakeholders also become higher. These expectations and guidelines are documented in a company?s management system, which can be designed differently depending on what standards the company chooses to implement.

The increasing administration in IT-systems is the target of much debate today. It is viewed as taking time from what is considered to be managers? real tasks as well as resulting in an ineffective and stressful work environment. This view of IT-systems as problematic and time consuming can also been found among unit managers in a municipality in the north of Sweden. To be able to understand why IT-systems are perceived in this way this study?s aim has been to find what leads to this view.

In the country of Jordan, egg production is very important economically, but several bacte-ria are involved in food borne diseases transmitted from eggs or other poultry products. The most important are Salmonella spp., Campylobacter jejuni and Escherichia coli. In Jordan two different housing systems are used for hens in large scale egg production; con-ventional cages and litter floor systems. Eggs from four different farms were analysed and compared to see if a difference could be found regarding the presence of pathogenic bacte-ria on the egg surfaces between these two systems. Total number of aerobic bacteria was analysed, the presence of Salmonella spp., C.

The purpose of this report is to collect, compile and complement the scientific and experience based knowledge concerning high pressure fire fighting today. The goal is to produce a decision data for the Rescue Service concerning the use of high pressure systems for fire fighting. Focus is on hose reel high pressure systems but other systems are discussed too. The report begins by describing the technical properties of the different systems. Then the fire fighting properties are evaluated, including manoeuvrability and safety for users.

A growing problem in Swedish herbicide free agriculture, the Canadian thistle has been the object of several new trials, seeking methods for non-chemical weed control. The new trials have mainly confirmed earlier experiences; that the most successful methods of control are springtime ploughing, repeated cutting and competition from a stout crop. Row hoeing has also been proven effective. As opposed to earlier recommendations, half season fallow has shown to be a risky and often ineffective method of control. Trials regarding biological methods have shown that above others thistle rust (Puccinia punctiformis) may have the potential of controlling Canadian thistle the future. .

The aim of this study was to evaluate the effects on a simulated wastewater plant regarding GHG emissions and use of energy and resources when implementing source separated wastewater systems. The effects were studied for different restrictions of effluent quality and for different temperatures on the influent. The simulation model BSM2G calibrated for Käppala wastewater treatment plant was used. The task was executed by simulating nine different scenarios with an increase in influent load from new connections equivalent to 3, 10 and 30 % of the present connections. These new connections were served by conventional, urine separated or black water separated systems.

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.

Syfte: Syftet med denna uppsats är att genomföra en deskriptiv studie och skapa djupare förståelse för hur svenska, nyligen börsnoterade medicinteknikföretag arbetar med Investor relations och hur detta arbete återspeglas i en effektiv aktiemarknad. Samt att undersöka hur de utvärderar effekterna av sin IR-verksamhet.Metod: Genom en kvalitativ studie söker denna uppsats svar i intervjuer med börsnoterade medicintekniska företag, samt i teorier som behandlat möjligheten för rationella investeringar och utformningen av en effektiv marknad.Resultat: Den kapitalkrävande bransch som medicinsk teknik utgör har troligen påverkan på hur kommunikationen och informationsspridningen är utformad då alla respondenterna använder Investor Relations på liknande sätt. Företagen själva anser att det företag som lyckas övertyga investerare om att deras produkter har störst samhällsnytta även kommer att vinna kampen om kapitalet. Trots hård konkurrens om kapital och förståelsen över vikten av Investor Relations görs inga omfattande utvärderingar av arbetet. Anledningen är främst att det tar för mycket tid och att tillvägagångssätten är diffusa.

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.

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.

The government appointed in 2004 a special investigator with the objective to investigate the possibility of introducing a new law concerning implementation of obligatory cash registers with certain certification. This resulted in SOU 2005:35 ?Krav på kassaregister - Effektivare utredning av skattebrott? (Proposition 2006/07: 105). Following advice received from the respondents, the government has drafted a bill submitted to parliament in March 2007. Government bill 2006/07: 105 proposals for new law on cash registers, and submitted to parliament 2007th Act (2007:592) on the cash register was adopted by parliament in March that year and came into force on 1 January 2010.

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.

Media has power and impact. It is therefore important for managers to be able to handle media storms when they arise. If not, the brand can be affected negatively. It is managers who should learn to handle media storms because the managers constitute an important part of the external face of the company. Because it is managers who should learn to handle media storms it is interesting to study how media storms should be handled from a theoretical management-perspective.

The aim of this study was to compare the Query-by-Humming systems Midomi, Musicline and Tunebot regarding their retrieval effectiveness. The aim was to see if there were differences between the systems but also between the user groups common users, musicians and singers. Query-by-Humming system means that the user sings a tune that the system then use to find the right melody.To compare the systems and their users, queries where collected from the different user groups and replayed for the systems. Mean Reciprocal Rank and Friedman test was used to do the comparison.The results showed that the system did not achieve equivalent and that there were no difference between the user groups. The Mean Reciprocal Rank showed that the systems had very different retrieval effectiveness, where Midomi was the system with best result and Musicline with the lowest result..

Investor Relations is a function used by companies to compete for capital by creating relations with investors. It is a young function, earlier practiced by the same people who had responsible for exercising the Public Relations.Investor Relations has evolved a great deal lately but there are still no concrete theories behind the function. The aim though is clear and there are literature explaining how to practice the different parts. The most research within Investor Relations uses the theory of Relationship Marketing. Lately the two authors Hägg and Preiholt have started to examine what they call Financial Marketing since Investor Relations is about relations between actors on financial markets primarily.In this paper, we examine the aspect of information in Investor Relations.