The purpose of this thesis is to analyse and propose improvements to the cost accounting system in use at an airline operating on the Swedish market. The choice of study object is based on the airline?s desire to have its cost accounting system evaluated. During the analysis we have identified a number of points where the current cost accounting system does not correspond to its intended purpose. These points include significant groups of costs not being considered in the current system, potential over capacity is not visible and logic connections between distribution keys and the use of resources are sometimes lacking.

This study looks into the possibility, and profitability, of expanding a pilot project that has been put into action at GGP Sweden AB in Tranås, a manufacturing company that produces front mowers. The pilot project is meant to give GGP Sweden AB a more precise control of the flow of goods from their suppliers, and its essence has proven to be quite similar to the Japanese Just-in-Time philosophy.The study has been divided into four separate areas; mapping, supplier selection, supplier evaluation and cost analysis. These areas represent a holistic perspective on the expansion of the pilot project and cover topics varying from methods of finding suitable JIT-suppliers, constructing Key Performance Indicators (KPI) to reviewing costs and assessing profitabilities.In this report, the reader will initially take part in the works of mapping GGP?s manufacturing unit, pilot project and supplier base, which results in a list containing the most suitable suppliers for a Just-in-Time based collaboration. Afterwards, the reader will be led into the area of supplier evaluation, where five KPI?s are created with the purpose of ensuring that GGP will be able to evaluate their suppliers and pilot project in an effective way.

There is limited research done in the area of management control in the relationship between companies. This study investigates management control in outsourcing relationships and the decision to change sourcing strategy and to insource functions. The empirical research was conducted at an international company, which in this study has been anonymized. The research is mainly based on interviews. To extend and verify the conclusions drawn, another company, AB Ph.

Suicide and attempted suicide frequently occur in society today and represent a major public health problem. In inpatient psychiatric care the nurse have a central role when caring for suicidal patients. Few systematic studies exists that address the nurse?s practical work with these patients. The purpose of this study was therefore to describe the nursing care of suicidal patients as it was perceived by registered clinical expert nurses.

Accounting is a well discussed topic, and an important tool that allows stakeholders and others to interact with the companies. To gain credible reports, the companies require maintenance, activities and monitoring. Wholesalers account for approximately 20% of Sweden's net and is increasing at a steady pace. Few studies on wholesalers are acquired and the internal control has shown to be important for the preparation of the financial statements.Therefore the study will be focusing on the smaller wholesaler?s internal control, all the way to the financial statements.

As collaboration between companies move beyond the single transaction into more long-term relationships the consequences of a company's control system become more complex. The aim of this paper is to provide an understanding of how intra- and inter-organizational control and work practices interact through examining how a company's intra-organizational control influences its customer relationships. The empirical research is performed through a qualitative case study where interviews have been conducted with management and sales staff within the case company as well as with one of the customers. The empirical findings have been analyzed using frameworks and theories regarding management control and customer relationships. The study reveals that the intra-organizational control of the case company affects its relationships with customers in a number of ways.

ABB Surge Arrestors in Ludvika have for a long time had a problem to keep the moisture at a steady state in the production of their ZnO-powder, that is used to produce varistors.Some black-box models of the spray drying process have been designed and evaluated to find a solution for the problem. After evaluating the collected data it has been found that variations in the supply voltage causes control difficulties for the operator. A cascade control system was designed, consisting of three PI control loops designed with lambda tuning. The disturbance in the supply voltagewas used as a feed forward in the control system.At the end of the project the control system was installed, and tests were made to verify the functionality of the regulator. It was shown that most of the variations in the moisture of the powder could be eliminated using small resources, through purchase of a process controller and four power meters.

Syftet var att undersöka om personers Locus of Control påverkar deras konflikthanteringsstrategier i kärleksrelationer. Hypoteserna var: H1: Det finns skillnader mellan personer med extern och intern Locus of Control när det gäller vilka typer av strategier de använder för att hantera kärleksrelationsproblem. H2: Personer med intern Locus of Control har större benägenhet att använda sig av relationskonflikthanteringsstrategin Kompromiss i sina kärleksrelationer. H3: Kvinnor påverkas mer än män av Locus of Control när det gäller vilka typer av strategier de använder för att hantera kärleksrelationsproblem. Deltagarna var 172 studenter.

The connection between management control systems for controlling sustainability and a firm's motivation for engaging in sustainability is not completely understood (Arjaliès & Mundy, 2013). The aim of this thesis is to develop a more profound understanding for management control in achieving sustainable companies. To do this, we raise the question: How and to what extent do companies use management control systems to achieve sustainability compliance Simons's Levers of Control (1995) are applied to this question in order to get a consistent and thorough insight of management control systems. Hence, a case study of ABB:s work to achieve material compliance in accordance with EU-regulation was conducted. The findings of the case study reveal that ABB uses the regulations as explicit goals and implement them in sustainability procedures.

In the electronic industrials, power control of AC motors is commonly used. For example power control of a washing machine motor, a vacuum cleaner motor or a coffee machine motor. The company Rejlers Ingenjörer AB has many projects where power control of AC motors is included. A prototype card for this task can save time and money for the company in the future and this is the reason for this thesis.The motors are power controlled by a TRIAC and control of the trigging pulses to the TRIAC. This card is modularly built and can easily be adapted for future projects where the power control of AC motors are included.The prototype card can be used as a subsystem in a larger electronics projects or as it is in lab environment for testing and evaluating new motors..

The purpose of this thesis is to examine and analyse which effects a service strategy has on the control system of an organisation. The thesis takes a service perspective, and it is assumed that a service strategy gains competitive advantage and that the goal of the service strategy is to increase the customers? satisfaction level. A qualitative in-depth case study was performed on a Swedish beauty company. The organisation?s vertical structure was examined, from central to local level.

To be allowed to sell Z-suspended vehicles with dipped beam Xenon or LED lighting, Scania have to develop automatic headlight level control. This master?s thesis aims to be the foundation to that development.The thesis consists of several parts; a market analysis of how competitors to Scania and the general vehicle industry solve this problem; several available principles for detecting the amount of control needed; the construction of a test station for sensors, a control unit and components connected controlled by the control unit; a further theoretical and practical development of one principle ? one rotational sensor connected between the chassis and the back drive axis; a state flow model programmed in Simulink that produces the control signal for the headlight leveling from the sensor input.Lastly the thesis gives some recommendations to the further development and implementation of automatic headlight level control on Scania vehicles..

Föreliggande studies syfte var att undersöka validitet och intern konsistens för den svenska översättningen av Impaired control scale (ICS), en självskattningsskala som mäter grad av kontroll av alkoholkonsumtion. ICS består av subskalorna; Attempt control (AC), Failed control (FC) samt Predicted control (PC). Svar på ICS sammanställdes från respondenter (n = 203) som behandlats för alkoholproblem vid mottagningar i Västra Götaland. Faktoranalysen visade en bakomliggande faktor för AC, och två faktorer för FC respektive PC. Den interna konsistensen var god.

AbstractThis report is about the creation of a test system for development of a control system for a off the shelf RC-helicopter, which can be bought for about two thousand SEK. The test system consists of both electronics for controlling the helicopter and mechanical constrainer. The constrainer is used for mounting the helicopter so that it won´t crash.A circuit board including processor and sensors was manufactured. This was used for doing test of the different control algorithms. In this way were we able to analyze the quality of the sensors chosen, and what other sensors that could contribute to the control of the system.Basic helicopter control have been studied and presented in the report.

The efficacy of screening for breast cancer with mammography has been a subject of controversy during the last decades. However, the general opinion is now that screening reduces mortality in breast cancer (Zackrisson, 2006). It is nevertheless important to weigh the efficacy against the harm and costs associated with screening. Cost-utility and cost-effectiveness analysis of screening have generally failed to incorporate side effects such as anxiety and discomfort related to screening tests and the following diagnostic tests (Gyrd-Hansen, 2000). This study seeks to include such side effects in a cost-utility analysis.