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.

This thesis explores some issues regarding estimations of the cost of capital on the Stockholm Stock Exchange through reverse engineering of the Residual Income Valuation model and through usage of the Capital Asset Pricing Model. Previous studies are in conflict of whether the risk premium changes considerably over time or not. Furthermore, the risk premium estimated by CAPM tends to be fairly stable. In this study, reverse engineering of the cost of capital implied by analysts? forecasts shows a significant difference in the risk premium over time.

In Sweden the real estate sector accounts for 33 % of energy consumption and just below 10 % of the emission of carbon dioxide. As a consequence of the external pressure from climate change it?s in everybody?s interest to reduce the energy consumption and thus reduce the emission of carbon dioxide. An additional incentive to reduce the energy consumption is the substantial increase of the energy price since the deregulation of the electricity market in 1996.In this study the techniques that exist to build multi-storey residential buildings with high energy performance will be investigated. Further the study intends to investigate the optimal energy performance from a real estate economic perspective.In order to investigate the optimal energy performance a model has been created with the parameters investment cost, rental revenues, operation and maintenance cost, discount rate and investment horizon.The result shows a relationship between a high investment cost and a high energy performance for newly constructed multi-storey residential buildings.

During the cultivation season there are a several cropping activities to carry out. At what time these activities are carried out is affecting the result and also on the economy of the crop production. As the production costs are high in potato production, it is important to keep an eye on the economy. Profitability is the most important factor in most crop production systems. If the costs are not covered, it is difficult to justify the production.

During the cultivation season there are a several cropping activities to carry out. At what time these activities are carried out is affecting the result and also on the economy of the crop production. As the production costs are high in potato production, it is important to keep an eye on the economy. Profitability is the most important factor in most crop production systems. If the costs are not covered, it is difficult to justify the production.

During the last couple of years many sectors and markets have had an increase in the competitive situation, this has meant that being cost effective have become more essential if organizations want to stay in business and be competitive. Thus, one crucial issue has become how to utilize the resources already available within the organization. Organizations can thoroughly plan and control personnel resources in order to become more efficient. But to become more cost effective also means taking into consideration several key figures, productivity being one of the more important figures.Onninen, a wholesaler which has one of its two central warehouses in Örebro has experienced this issue, i.e. an increase in competitive situation in their market.

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.

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.

Since the 1980s, companies have taken a larger interest in quality and it´s economic impact within the company. Having the knowledge that it´s not quality that costs money, but it´s rather the lack of quality. The work immerses itself in the field of cost of poor quality and the development of key performance indicators.The thesis is performed at Bufab Holding in Värnamo. Bufab Holding is a trading company which mainly buys and sells C-parts. C-parts include fasteners, other small metal-, rubber- or plastic parts such as wires, springs and electronic fasteners.The aim of this thesis was to make a survey of the cost of poor quality and to find key performance indicators (KPI) for cost of poor quality that can be continuously monitored.

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 aim of this study has been to examine the role of control mechanisms when it comes to building relationships in a small business network. In order to reach this goal, we have performed a case study of a Swedish supplier of machines to the engineering industry, which acts as the exclusive representative of a foreign manufacturer on the Swedish market. Main results: A number of control mechanisms, both formal and informal, could be identified in the network. Their specific use, as well as relative importance differ between different actors in the network. In general, the importance of formal control mechanisms decreases as the relationship evolves over time and the importance of informal ones, mainly trust, increases in a corresponding manner..

Purpose ? The purpose of this thesis is to develop a total cost model for container transports and create a tool that calculates a suitable transport quantity from an economic view, which fulfills the demands on delivery service. To achieve this purpose the following questions will be answered:Which costs are affected by the decision between the two transport alternatives LCL and FCL?   How does the decision of sending product LCL or FCL influence the delivery service?  How can a tool be constructed to simplify the decision-making process regarding the choice of sending products LCL or FCL?  Method ? A total cost model was developed. This model is supported from existing literature.

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.

The so called ?ByggaF-method? is a relatively new Swedish method to stop moisture from being built into a building. The method should prevent damages on buildings as a result of mould growth and moisture. The purpose of the method is to include moisture control in the entire constructionprocess, from the projecting phase and all the way to the management phase. Up until now, there is no proof if the method is profitable or not and no studies have been made on the topic.