Management control systems are a popular area of research and a lot of new research has been done over the past years. This development has been looking into new situations and circumstances, and interdisciplinary studies are being made to further understand the connection between different fields of study. A new field of study that has grown significantly over the past few years is the connection between management control systems and entrepreneurship. Leading researchers have proposed a number of questions for further research and one of them is the board of directors? use of management control systems in entrepreneurial firms.The purpose of this study was to examine the differences and similarities in the board of directors? use of management control systems between entrepreneurial and non-entrepreneurial firms.The study was conducted as a deductive qualitative study through interviews with respondents from entrepreneurial and non-entrepreneurial firms.

Sweden's population holds today one of the highest life expectancies in the world and an increasing number of Swedes believe that they have good health. However, the problem still remains that there exists significant differences in health between different population groups and neighborhoods. Two neighborhoods that demonstrate high inequality in health status are Rinkeby and Danderyd in Stockholm County.    The purpose of this study was to examine why health differs between different neighborhoods and how residents experience the area and their health. To answer this purpose a combination of statistical data and qualitative interviews with residents in Danderyd and Rinkeby has been used with an additional literature review.      The study showed that the causes of health inequalities between these neighborhoods was primarily concerned with the factors of education, economic conditions, ethnicity, conditions of comfort and companionship and the surrounding residential environment. The population in Danderyd, made up largely of people with high education, good economic conditions and few foreign-born, while the majority of Rinkeby?s population consists of individuals with low education, poor economic conditions and a high proportion of inhabitants of foreign origin, which are determining factors leading to poorer health status among the population.

Title: The way to successLevel: Final assignment for a Master?s Degree in Business AdministrationAuthors: Larisa Glazkova and Veronika LarssonSupervisor: Jonas KågströmDate: 2011 ? JanuaryAim: Many companies are started each year, but only some of them are successful and generate worthwhile profits. Many new companies do not survive the first few years. The purpose of this thesis is to identify factors that can lead to success for small and medium-sized enterprises in Gästrikland.Method: We analysed 559 interview surveys that were collected during the years 2004-2010 and success factors were defined. Additionally, financial reports from the database Retriever were analysed.

The value of game for hunting from a social economic viewpoint is an interesting topic that is currently being investigated in a Swedish research program. The amount of damages that the game stocks cause to the forestry is, and has been in focus for a longer period of time. Something that I saw as missing was an investigation of how much an active game keeping measure might cost in lost incomes for forestry in terms of reduced acreage for forest production. This question was the foundation for this investigation, which purpose is to give interested persons with decent knowledge of forestry an example of how cost estimation for forestry resembling the example that is studied can look like. The measures that has been taken is a felling of forest in different ages on both sides of a forest dirt road to create increased asset of forage for the game, and at the same time give hunters that have their post along the dirt road a better chance of seeing passing animals early and increasing the possibility to shoot good shots. The area, which is a part of The Swedish Association for Hunting and Wildlife Management estate Öster Malma, is also used as an example for guests who wish to learn more about managing ungulates. These guests have now got the opportunity to get information on how big the costs are for the measures that have been taken. The main conclusions of this work is that changed timber prices and foremost a change of interest rate makes big differences on the result of the calculations.

171 miljoner människor i hela världen har diabetes enligt World Health Organisations (WHO) senaste undersökning år 2000. Den kroniska sjukdomen påverkar individens hälsa och syftet med magisteruppsatsen är att undersöka om diabetiker har fler sjukskrivningstillfällen och sjukskrivningsdagar än icke-diabetiker? Uppsatsen empirisk data kommer från HILDA (Health and Individuals Longitudinal Data and Analysis) och teorin baseras på Grossmans ekonomiska teori om individens hälsoinvesteringsbeteende (2000) samt Kristian Bolin et als (2002) utökning av Grossman teori. Ekvationerna i uppsatsen bygger på teorin men det är nya hälsomått på efterfrågan på och investeringen i hälsa; sjukskrivningsdagar ? respektive sjukskrivningstillfällen.

Mergers and acquisitions are common phenomenon in today´s society in order to increase shareholder value. Two years ago a fusion of Sweden´s two largest companies in the industry of real estate took place and even though three out of four mergers and acquisitions financially fail this certain case turned out highly successful. The aim of this thesis is to examine how the organizational structure and the management control have been designed and characterized the organizational performance and furthermore what are the success factors of the integration. By studying an acquisition and its potential effects on organizational structure and management control parallel to a model that describes the best practice guidelines for managers to successfully deliver value from their acquisitions, it can be shown that an acquisition has direct effects both on the acquirer and the acquired company and thus the new organizational structure. The main results, thus, is that through active leadership, increased specialization, and more decentralized and thus efficient management control a new organization has emerged consisting of the best features of two separate worlds..

I vår produktion har vi tagit fram ett system för order- och lagerhantering, med vikt på realtidsuppdateringar, åt en extern mottagare där infrastrukturen inte hängt med i företagets utveckling. Vi valde detta projekt i syfte att bredda våra kunskaper inom både programmering och projekthantering. Denna slutreflektion tar upp den förundersökning vi gjorde för att kunna besluta om vilka verktyg vi använde i utvecklingen, den tar även upp vårt sätt att hantera och planera projektet. Under projektet har vi arbetat med en egenutformad arbetsprocess vilken även beskrivs här. --- Our production has been to design a system for ordering and supply management with emphasis on realtime updates to an external recipient, where the infrastructure has not kept pace with the development of the company.

The globalization of political and economic processes is a growing moral concern for theologians and political philosophers alike. My thesis aims to outline, analyze, and compare church studies of globalization with global theories of justice.To do this, I draw upon recent studies of globalization made by the World Council of Churches (WCC) and the Lutheran World Federation (LWF). The WCC and LWF are two global reaching church organizations. They have a common aim of uniting churches for ecumenical dialogue and are involved in social, economic, political, and ecological questions. The WCC and LWF analyze globalization by applying biblical and theological principles from the Christian tradition.

Forest management plans have been sold to private forest owners by wood supplying companies for a long time. These plans are considered to be effi-cient tools to identify measures and wood volumes, and are simply a starting point for discussions between private forest owners and round wood pur-chasers. However, large variations are observed between different purchas-ers, in their usage of the plans. The purpose of this report is to identify to what extent a forest management plan can promote an increase in the amount of wood which a round wood purchaser can obtain and to find differences in the way of using the plans between different wood purchasers. Furthermore, the purpose is also to ana-lyse if varying owner structures can be underlie variations in the selling of forest management plans. Qualitative interviews with nine of Stora Enso?s round wood purchasers were performed.

Background and problem: Higher and other demands are made on management control systems in organizations which have a superior non-financial objective. Systembolaget, a state-owned company with monopoly to sell alcoholic beverages in Sweden, combines two main objectives which can be considered as conflicting, one financial target and one superior non-financial public welfare target. The research questions are focused on the translation of information through the organization?s levels and if the management control system makes it possible to run the organization according to both of the two main conflicting objectives.Purpose and Delimitations: To describe, analyze and evaluate how management control can be used in an organization, which is not profit maximizing and has both non-financial and financial objectives. The essay does not try to describe or draw generalized conclusions regarding general perspectives on Systembolaget?s assignment and objectives.Method: A qualitative and evaluative case study based on interviews with five employees at different levels in Systembolaget has been carried through.

Samhällets resurser är begränsade och en prioritering av olika verksamheter nödvändig. Cost-utility-analysen är en typ av ekonomisk utvärdering som syftar till att utgöra en del av beslutsunderlaget vid prioriteringsbeslut. Uppsatsen gör en cost-utitlity-analys av den ickefarmokologiska hypertonibehandling som genomförts vid Vindelns hälsocenter på individer där traditionell behandling inte haft önskvärd effekt på blodtrycket. Det sänkta blodtryck deltagarna på internatet erhöll minskar riskerna att drabbas av hjärtinfarkt eller stroke. Cost-utitlity-analysen inkluderar både till behandlingen relaterade kostnader och inbesparingar samt framtida till behandlingen orelaterade kostnader, som en följd av att individiden lever längre när riskerna minskar.

Vi har undersökt mindre leverantörers konkurrenssituation på den svenska dagligvarumarknaden samt att analysera hur den påverkar deras val av strategier. Vi har använt oss av relationsteorier samt teorier som speglar konkurrensstrategier och konkurrenssituationen på marknaden..

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.

SammanfattningDenna uppsats utreder sambandet mellan privatiseringsreform av vattendistribution och det teoretiska begreppet ojämlikhetsfällan. En ojämlikhetsfälla är ett tillstånd av relativ brist på tillgångar och möjligheter, skapat och bevarat av en snedvriden institutionell miljö. Vår frågeställning är huruvida ojämlikhetsfällan som fenomen består efter en genomgripande privatiseringsreform. Det fall som vi undersöker är Buenos Aires, som 1993 genomförde världens hittills största vattenkoncession. Koncessionen annullerades 2006, sjutton år i förtid.

Forecasting stock market returns is an interesting topic since more and more Swedes enter and invest in this market. Theory implies, however, that such exercises should be impossible. The aim of this thesis is to investigate the possibility to forecast future stock returns by looking at macroeconomic variables? history. The study is limited to the Swedish market as it is based on the OMXS30-index which represents the 30 most exchanged stocks on Stockholms¬börsen, the Swedish stock exchange.