The research within the management control systems-field and more specifically performance management has been rather shallow and not much has happened the last decades besides the balanced scorecard. The researchers see a lack of studies focusing on the effects of an integrated performance management system and also how it affects the different hierarchical levels and the tasks to perform.We decided to perform an essay with case study-characteristics by looking at both the strategic and tactical level at Volvo Group, or more specifically Group Trucks. We performed three different interviews, one at the group level and two at the division level. The aim was to see what effect an integrated performance management system had on the tactical level (i.e. the divisions).Our findings and corresponding analysis suggested that Volvo was a rather centralized company in order to get the performance management system to work by enabling a ?weekly control?.

This study examines how a company adapts its operating control when the environmental circumstances are changing. This is a case study with a qualitative approach which is based on interviews. The main purpose is to examine how an accounting firm adjusts its operating control in order to meet the abolishment of the statutory auditing. Another purpose is to describe how the abolishment of the statutory auditing will influence or have influenced the choice of measures in the balanced scorecard. The question this study aims to examine is: How do audit firms adapt its operating control in order to meet changes in the environment? This question lead to a second question which the study also aims to examine and is How is the abolishment of the statutory auditing influencing the accounting firms goals, measures and focus in the balanced scorecard? The conclusion of this study shows that the abolishment of the statutory auditing has had an influence on the balanced scorecard.

Ungdomsarbetslösheten har ökat på många håll i Europa som en konsekvens av lågkonjunkturen och i januari 2010 låg den i Sverige på 29,1 procent. I Schweiz har ungdomsarbetslösheten, generellt sett, varit jämförelsevis låg och år 2009 låg siffran på 8,2 procent. Examensarbetets syfte var att undersöka vilken psykologisk inverkan arbetslöshet har på arbetslösa ungdomar. En enkätundersökning genomfördes med 74 arbetslösa ungdomar i åldrarna 15 till 24 år i Sverige och Schweiz. Enkäten baserades på locus of control, self-efficacy och lycka/psykologiskt välbefinnande och ungdomarnas syn på framtiden och på livet som helhet utvärderades också.

Two of Swedens´s major banks, SEB and Handelsbanken, which appears in the same industry and have similar strategy. Both banks can achieve a similar result despite the fact that their reward system looks quite different. An issue that arises from this observation is the relative reward system to the rest of the economy control system.Our purpose of this paper is therefore to examine the reward system in the organization's financial management systems. We wonder if the reward system may be a function of economic control system, or part of the system, or perhaps made independent of the system and then gradually adapted?In our study, we choose to assume a reward system has three functions to manage, motivate and compose the employee group.

The purpose of this essay is to investigate and assess, with Clausewitz?s theory as thebackground, how different military theorists interpret and relate to the nature of war.This essay illustrates the state of research into Clausewitz?s philosophical influences.Clausewitz?s theory of the nature of war is subjected to a qualitative text analysis that is followedby a critique of other military theorists interpretations of his theory. Subsequently a descriptive,comparative qualitative text analysis is performed where the factors identified by Clausewitz asbeing part of the nature of war (?rational thought?, ?passion? and ?chance?) are used as a meansto interpret and assess how other military theorists relate to Clausewitz theory. This essay ismainly founded on analysis of the works of Jomini, Delbrück, Fuller, Liddell Hart, Handel,Roxborough, van Creveld and Keegan.

Sammanfattning Syfte:Syftet med vår undersökning var att skapa förståelse för hur företag arbetar med etiska och moraliska frågor i samband med ekonomistyrning. Metod:Vår undersökning har gjorts i tre svenska företag genom personliga intervjuer med personer i chefs- eller ledarposition på varje företag. Den insamlade empirin har sedan sammanställts och analyserats genom att jämföra den med vårt teoriavsnitt. Slutsats:Vi har kommit fram till fyra punkter som enligt vår undersökning är centrala för arbetet med etiska och moraliska frågor i de företag vi undersökt. Dessa är värderingar, förståelse, ledarskap och företaget. Abstract Purpose:Our purpose was to clarify how companies work with ethical matters in relation to its management control system. Method:Our thesis has been prepared at three Swedish companies where we have completed personal interviews with people in management or leading positions in each of the companies. The collected data was analyzed and compared to the different theories presented in our theory chapter. Result:We have found four central elements, which according to our research are central for the work with ethical matters in the companies we have researched. They are values, understanding, leadership and the company itself..

The Swedish system of rent control has recieved a lot of critique for creating an ill-functioning housing market. Supporters however claim that a movement towards market rents would lead to increased segregation. We evaluate whether rent control has managed to counteract segregation in Stockholm. Our evaluation is based on a data set of 292 representative households in Stockholm. We find that residents in rent controlled apartments in attractive locations typically are born in Sweden by Swedish parents and that they are likely to have a higher income than residents in rent controlled apartments in less attractive locations.

Background: Inflammatory bowel disease (IBD) is an umbrella term for ulcerative colitis and Crohn's disease. These are characterized by a chronic inflammation of the intestinal mucosa. Living with chronic illness meant that life changed significantly. Quality of life was affected for these individuals and was stressful in their lives. Aim: The aim was to describe the experiences of living with inflammatory bowel disease. Method: A qualitative literature review was chosen to analyze articles that were related to the aim of this study. Results: Based on the chosen articles five themes were created; Commuting between hope and fear, symptoms of the disease and medication become everyday focus, struggling with  the new identity, desire to control the disease- do I control my illness or does it control me and social relationships are affected. Conclusion: Inflammatory bowel disease is a distressing disease and can cause limitations in social life due to lack of knowledge by others about the disease. The affected felt a loss of control in their life due to the difficulty in managing the symptoms.

Webbloggens aktualisering i medielandskapet har inspirerat oss till denna uppsats vilken behandlar detta nya fenomen. Främst riktas uppsatsens fokus mot att studera hur webbloggens potential kan användas som komplement till andra kanaler som används för nyhetsförmedling och debatt i det offentliga rummet. Vidare önskar vi finna svaret på om någon demokratisk funktion för webbloggen existerar? Kan webbloggen som kommunikationskanal bidra till att skapa en deliberativ demokrati genom att inbjuda till dialog i offentligheten. Kan den information som publiceras komplettera den traditionella nyhetsförmedlingen?Till grund ligger en kvalitativ studie som bygger på fältstudier på sex bloggande journalister och deras webbloggar.

Studien undersöker fem manliga gymnasieelevers upplevelse av stress och coping genom intervjuer. Respondenterna upplever att flera delar av skolan är stressande men mest så på examinationer. Respondenterna avänder olika former av coping och de som klarar skolan bäst använder en intern locus of control och problemfokuserad coping. Studenterna som misslyckas i skolan trivs inte där och använder extern locus of control och undvikande coping med betoning på socialt stöd..

According to ?Fotförbundet" (2012), Overpronation occurs frequently (80 %) in the Western World and furthermore overpronation of calcaneus influences the position of the pelvic and thorax (Fotförbundet, 2012; Behnke, 2008). The aim of this study is to investigate whether or not it is possible to connect overpronation of calcaneus to the problem in the rider?s seat as observed by the instructors of Strömsholm. The study will also investigate if the riders seat problems as noticed by the riding instructors are comparable with the problems found by the analyst during testing. One purpose with the study is to raise the instructors and riders awareness that anatomical deviations in the rider might influence the rider?s position in the saddle. The questions of the study are: - Is it possible to see seat problems in riders with overpronation of calcaneus? - If it is possible to see more seat problems in riders with overpronation of calcaneus, do the instructors in the study considers the seat problems be similar with each other? - If there are seat problems in the study, is it the same according to the instructors and the analyst in human biomechanics? The hypothesis of the study is that overpronation of calcaneus has an effect of the rider?s position in the saddle. The study is conducted as a blind study where the test subjects have been filmed (from knees down) as they walked barefooted and later while riding.

Title: "It is logical, but not logical at all compared to every other logical thing." - A study about how students in upper secondary school reflect about their studies in Pitch and music theory.Pitch and music theory is a compulsory subject for music students in the art programme of upper secondary school of Sweden. The aim of the subject is to develop the students? knowledge about music theory concepts in order to help them play and create music on their own. The aim of this paper is to discuss how students talk about ear training and music theory. Qualitative group interviews were carried out with two student groups from the first and second year of the upper secondary school.

Purpose: The aim of the study is to describe how Leanlink, as a part of the municipality ofLinköping, uses balanced control as a management model. The authors compare, based onliterature of the balanced scorecard, the way Leanlink control their activities. Further, theauthors try to understand why the administration chose to use balanced control in the waythey do.Methodology: The authors have chosen a qualitative case-study method to achieve thepurpose of the thesis. Through semi-structured interviews primary data have beencollected, that have been analyzed along with secondary data such as, business plans andwebsite.Theoretical perspectives: The authors shortly emphasize general government as it appearstoday, to further examined how and why the scorecard is used, its dimensions andobjectives and difficulties that may arise along the way.Empirical foundations: The empirical findings are based mainly on information frominterviews with representatives from the case company. Some information is taken fromthe municipally website and additional information through interviews.Conclusions: It is possible that it became a too big a commitment for Leanlink when theyselected the Balanced Scorecard as a management model.

Bachelor thesis, Controller, Program of Master of Science in Business and Economics, School of Business and Economics at Linneaus University in Växjö, Sweden, Course Code: 2FE13E:3, Spring 2012 Authors: Jacob Cedergren, Adam Pettersson, Hampus SkelterwijkSupervisor: Anders JerrelingTitle: The ERP-systems impact of the management control - a case study of VIDA AB Original Title: Affärssystemens påverkan på ekonomistyrningen - en fallstudie på VIDA ABBackground: New technology has given businesses new opportunities to use and store information and the current information systems has changed the way of working in more or less all sectors and operations. ERP-systems have been one of the most important IT innovations in the past decade. The potential of a properly implemented ERP-system is great because it has got the ability to link the company?s different areas together. Despite its many advantages, there are several examples of cases where the acquisition and implementation has been a total failure.

The Swedish Tax Agency is a government authority whose mission is to collect taxes and fees for financing the public sector and welfare in Sweden. Under the last decade the tax gap in Sweden has been constant and small businesses with a max turnover of 25 millions Swedish crowns are the biggest group in the tax gap. In the government inquiry about abolishment of statutory audit for small businesses (2008) there has been laid some proposals that the Swedish Tax Agency should get new control tools and increased rights to control small businesses tax accounts. In the science some controversies exists about tax authority?s ability to get taxpayers to pay taxes and fees to the society through using deterrence and compellence control methods versus more service? This ground has guided us to our presentation of a problem: ?How the Swedish Tax Agency works with influencing small businesses behaviour through preventive actions and controls?? The purpose of this study is to research and understand how the Swedish Tax Agency works in their control activities to influence small businesses behaviours regarding taxes and fees.