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.

Unhealthiness is not just a damaged back or asbestos. The fact that mental ill-health seems to increase in our society is well known. Statistics from Arbetsmiljöverket proves a fourfold increase of work-related disorders since 1997. These are primarily caused by organizational and social factors, 60% are considered caused by stress and a heavy workload. Sick leave due work related fatigue and depressions are scarily common today.

District heating covers around 80 % of the heating demand in apartment buildings and 10 % in single-family homes in Sweden. In the year 2010 the total input of energy to the Swedish district heating grids was about 70 TWh, which corresponds to 11 % of the total energy input to the whole energy system in the country. Through the combined production of heat and power the CHP-plants often reaches an efficiency of 90 % from energy in the fuel to produced heat and power. In order to keep the efficiency high it is important for the owners of the plant to have good knowledge about the plants performance at different operation points. Strängnäs Energi AB initiated this diploma work together with FVB Sverige ab in order to come up with a program for short term planning of the production of heat and power at the company´s CHP-plant.The work consists of three main parts.

IASB is currently working with the replacement of IAS 39 Financial Instruments: Recognition and Measurement. The new standard IFRS 9 Financial Instruments is said to be based on principles as opposed to the more rules-based IAS 39. This thesis examines the third phase of the project regarding micro hedge accounting. The expressed goal from IASB is to provide more useful hedge accounting information by reducing complexity of the standard. To examine the potential effects of the transition from the rules based IAS 39 to the more principles based IFRS 9, we have performed a case study on a major Swedish bank.

Testosterone is a steroid and anabolic hormone found in all mammals. Previous research indicates that testosterone levels correlates with physical capacities related to physical performance. However, these studies refers only to men and boys. The aim of present study was therefore to investigate the potential relationship between body composition, strength, power and endurance capabilities in relation to blood levels of testosterone and DHEAS in young female football players. Seventeen female elite football (age: 15,4 ± 0,6, body mass: 57,2 ± 7,4kg, height 1,65 ±0,04m) players volunteered for the study.

The high level of energy consumption that the industrialised countries have reached and thepollution that this brings has long been a cause for analysis and debate, development and usageof so called renewable energy sources is therefore more important than ever. The energy in theelectromagnetic radiation from the sun is an interesting alternative. One way of harvesting thisenergy is by using solar cells, devices that generate DC current when exposed to electromagneticradiation.The goal of this master?s thesis was to design a solar powered power supply to Syntronic AB?sMidrange platform. The envisioned application is a stand-alone distributed embedded system,for example a node-based temperature monitoring system.

This report evaluates whether an interpreted high-level garbage collected language has enough information about its memory behaviour to make better cache decisions than modern general CPU hardware.With a generational garbage collector, depending on promotion algorithm and generation size, around 90% of all objects never leave the first generation. This report is based on the hypothesis that, because of the low promotion rate, accesses to higher generations are sufficiently rare not to benefit from caching.To test this hypothesis, we built an operating system with a Scheme interpreter in kernel mode, where the interpreter controls the cache. Generic x86 PC hardware was used, since it allows fine-grained control of cache decisions.Measurements of execution time in this interpreter show that disabling the cache for generations higher than the first does not give any performance gain, but rather a performance loss of up to 50%.We conclude that this interpreter design is not an improvement, but cannot conclude that the hypothesis is false in general. We suggest building a better CPU simulator to gather more data from which to make better caching decisions, moving internal interpreter data structures into the garbage collected heap and modifying the hardware to allow control in the currently rigid dimension of where data is cached---for example separate control of instruction and data caches and separate data caches for different areas of memory..

The residential and service sector in Sweden accounts for approximately 38% of the total energy usage and Sweden has an aim to reduce the total energy use by 20% by 2020 compared to 2008, which means residential sector will have to improve energy efficiency. As part of that a law was instituted by the Swedish parliament that all properties must have an Energy Performance Certificate (EPC) to thereby give the property owners a greater insight into energy use in their buildings and propose recommendations for energy-efficiency measures. On the EPC, a value on the building's energy performance in terms of energy use in kWh / m2 per year is declared, of which electricity is a share of it. Instructions on what to include in the amount facility electricity for running the facilities is regulated by the authority for building, Boverket while SVEBY has made an interpretation of the regulations in their report "Brukarindata bostäder" where they have a table on what should be included in the amount and what not to include.This report is a study of two similar apartment buildings, where one of the buildings recently underwent renovation, to see if the declared amount of energy for electricity, in the EPC, is consistent with the measured value, and whether there has been any reduction in facility electricity in the renovated building after the renovation.The result shows that the measured value of the building electricity was 2.6 kWh / m2 per year, 28,8 %, lower than the declared value in the building that have not undergone a renovation. Calculation of values from previous years (2011) by the same percentage of facility electricity as in the results of the measurements, 56.7%, it becomes clear that the declared value for facility electricity in the EPC of the renovated building do not correspond with reality and that there has been an increase in use of facility electricity after the renovation..

AbstractAs a developer of database-driven applications you will be faced with difficult choices, when it comes to choosing database, server and programming language. For the result to be satisfactory it requires the different techniques to interact well with each other and also fulfill performance expectations. This is even more important when the application is deployed to the cloud and the response time plays a major role.This paper evaluates different databases and their performance. To test the databases there was an application made in the server script language PHP or Hypertext Preprocessor and it was deployed to Windows Azure cloud platform. The test applications task is to call and load databases by controlled requests which creates, reads, updates and deletes data in an relatively large extent.The results shows that locale databases or databases in the same data center as the server generates the fastest response.

Today  Real  estate  companies  face  the  challenge  where  extensive  renovations  on  existinghousing built before 1980 must be performed. Conditions have changed and the housing need performance-­?enhancing measures that meet today's quality. With a current renovation rate,  it  would  take  30  years  to  meet  the  renovation  needs.  The  renovation  rate  must therefore rise dramatically, which requires the real estate companies to act consistently in accordance with commercial principles and in an economically, socially and environmentally responsible way.The  paper  discusses  renovation  strategies  in  four  municipal  housing  companies  in  the Stockholm  suburbs.  The  report  includes  surveys  of  four  ongoing  renovation  projects; Fastighets AB Förvaltaren in Sundbyberg project Hundloken 3, Stiftelsen Signalisten in Solna project Ritorp, Sollentunahem in Sollentuna project Svalgången och Väsbyhem in Upplands Väsby project Dragonvägen. The main purpose of this study was to analyze the practices of redevelopment projects.

Till min uppsats valde jag att koncentrera mig på två verk, Post Office och Factotum, av författaren Charles Bukowski (1920-1994). Huvudpersonen i båda romanerna kallas Henry Chinaski och är en mycket komplicerad karaktär. För att kunna analysera dennes självdestruktivitet samt syn på kvinnor och arbete anlade jag ett mansforskningsperspektiv, något som jag också utförligt beskriver..

The aim of this study was to understand the everyday mobility of families who are involuntarily carless and the practical consequences that arise when the private car is not an available alternative. Previous research shows that the involuntarily carless, as opposed to the voluntarily carfree, generally have lower income and fewer mobility options. This, in turn, affects the available strategies for organising everyday life. Using qualitative interviews, guided by thematic analysis, this study explores how carless families organise their daily lives and what strategies they use to make everyday life work.The results show that these carless families use a variety of transport modes, though the degree to which they use different transport options is highly situational, depending upon the length and distance of the trip, along with material and monetary means. Multiple interviewees recount that they lack the financial resources necessary to use carpooling options, to pay for public transport, or to buy bicycles for the family.

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.

The study aims to describe how art teachers conduct their teaching towards the new curriculum requirements, hence, to the must-haves of society towards the art education. As a future art teacher, I have an interest in finding out how the art teachers tackles the new requirements despite substance plight. The study has revealed that resources for the art education, both financial and time varies from school to school. Which says something about a very unfair situation for the teachers..

Clustered Columnstore Indexes (CCI) and In-Memory Online Transaction Processing (OLTP) are two new techniques that were introduced with Microsoft?s new database management system SQL Server 2014.The thesis analyzes these two techniques, describes the theory behind them and also the background information that needs to be known to understand more of the new techniques. Performance tests of the new techniques have been performed to see how much faster response time we can get and less storage we need to use where the result is represented by performance diagrams and a compression diagram. This thesis is a cooperative work with a company called Trimma and the result is used as support to decide if these new techniques could be of advantage for the company.The test consists of five test queries with different purposes. The result is illustrated by diagrams that show the result and another diagram that shows how much the data gets compressed with the different techniques.