The purpose of this study is to perform an in-depth analysis of what effects a privatization of a service organization has on the management control system within the organization. The paper studies a service organization which provides service for the county council in Östergötland, Sweden. The result is based on interviews with several people, both within the acquiring private company and also within the county council in Östergötland, and analyzed using Samuelson?s (2005) framework from his study ?Organizational, Governance and Control ?. The major finding in the thesis is that the factors that have had the largest impact on the changes in management control are the new owner demands and the degree of operationalization of the overall goal..

The purpose of this essay was to sort out parents attitudes concerning children and their use of smartphones, primarily in regards to the integrity-aspect. I have studied if parents believe that their children should have smartphones, if they want to control their use, how they want to control their use and what implications this might have. I've chosen two methods for my research, one quantitative, online questionnaires, and one qualitative, semi-structured interviews. My base has been previous research in the area, to the extent it existed. My findings suggest that parents, on the whole, are positive to letting their children use smartphones but that they?d like some sort of control over their use.

The purpose of this research is to examine the implications of the provisions in the Swedish Code of Corporate Governance (the Code) concerning auditor attestation of the internal control report. We will focus on how the auditors? augmented responsibilities will affect the efficiency in the audit process.Our research indicates that the main benefit from reviewing the internal control report is achieving more reliable internal controls, which results in greater prevention of misstatements in the financial statements. This will affect the efficiency in the audit process since the auditor can place more reliance on internal controls when performing audit procedures. This implies that the benefits of preventing misstatements could outweigh the efforts and resources spent on reviewing the internal control report..

Background: Despite the time and money invested in relationships with other companies, it is a fact that many of them fail. Considering this, remarkably little research has been done regarding how inter-organisational relationships are controlled, given that control can function as a solution to the problems involved with collaboration, which arise since such a relation exists in the interface between organisational boundaries, where the companies? often conflicting interests and points of view meet. If one part is stronger than the other in a relationship, the weaker however tends to give way for the stronger?s will.

Exocrine pancreatic insufficiency is a hereditary disease that in Sweden is especially common in German shepherds. The Swedish German shepherd club has currently no plan of action for decreasing disease prevalence in the breed. The purpose of this study was to review existing literature about the disease and also to perform an inventory of the disease in the Swedish dog population. Special focus was laid on the German shepherd breed. The inventory was later compared to an unpublished inventory of the disease with data from the Swedish University of Agricultural Sciences from 1997. During the period 2002-06-01 to 2007-09-26 (ca 64 months) 2961 blood samples were analyzed for cTLI. 274 samples were positive (cTLI .

The purpose of this essay is to examine which factors that influence the design of internal control in municipal context and how well it works. We choose seven municipals, where we interviewed the administrative managers, the chairmen of the committees and two persons of the staff in each activity unit. The interviews were performed by telephone, due to the keeping of the essay?s timeframe.The theory in our essay comprises eight hypotheses. These hypotheses were operationalised into different variables aiming to make statistical tests possible.

The purpose of this thesis is to examine and present the oportunities of solvingcontrol problems using Modelica. This is done by creating some demonstrationexamples with exercises. These examples should cover as many types of controlproblems as possible. The exercises are aimed for people with basic knowledgein modeling and automatic control engineering but with little or no knowledgein Modelica. There are different types of Modelica implementations and the onesused in this thesis are OpenModelica and MathModelica..

Påverkar vår personlighet de utbildningsval vi gör i livet? Denna fråga ligger till grund för studien som gjordes på ekonom- och sjuksköterskestudenter på Uppsala Universitet. I studien deltog 120 personer och undersökningsdeltagarna (Ud) var jämnt fördelademellan ekonomer/sjuksköterskor och kvinnor/män. Studien genomfördes genom att Ud fick svara på 48 stycken påståenden som utgick från Eysenck Personality Inventory (EPI). Tidigare forskning har påvisat skillnader i personlighet mellan ekonom- och vårdstudenter.

This paper investigates and explains the existence of different governance structures in the Swedish film industry. Using a theoretical framework of transaction cost economics, it is shown that trust follows from frequent production projects, affecting the distributors? control of producers, cinemas, video retailers and television. Control becomes more flexible, informal and less time consuming. Furthermore, the control of the distributors? relationship with television and cinemas proves to be multidimensional and affected by transaction activities, as well as by demands from previous parties in the value chain.

???This study has been made with the purpose of gaining an understanding of how a Swedish company may think and act concerning their internal control. An American body, COSO, have for some time published documents containing guidelines for how companies should go about this process, however, when conducting this study we were not aware of the extent to which companies in Europe and mainly Sweden used them. In order to learn about this, and also to gain an understanding of when these guidelines are appropriate, we conducted a case study with a large-sized, multinational Swedish company. We also conducted an interview with an expert in internal control monitoring, Anna-Clara af Ekenstam of Pricewaterhouse Coopers, in order to get the perspective of the evaluators in this process and to gain some insight as to whether our case is typical in Sweden or not. We found that our company disregards certain aspects of internal control condoned by COSO, while performing better on other dimensions.

The aim of this study was to develop and psychometrically evaluate an instrument for measuring the impact from chronic pain on daily life. Traditionally psychometric evaluation is done with parametric methods even if the items are ordinal data. In this study the instrument to be developed is solely based on ordinal data, and the psychometrically evaluation is done with both traditional methods (i.e. parametric statistics) as well as with non-parametric methods. These two different ways of psychometrically evaluation are then compared with each other.

Franchise theorists have to a large extent failed to keep up with the actual development in global franchise chains. The recent emergence of fast growing multi-unit-franchisees has fundamentally been ignored, and it has been claimed that the new phenomenon can be regarded as a mere replication of the franchisors? structure and control system into sub hierarchies. This study however, suggests that the reality is more complex. Through conducting case studies of two Nordic multi-unit-franchisees, new theories are built explaining how and why control systems are designed the way they are.

Zetterberg's Industri AB believe that capital and lead time will be reduced by implementing Kanban. Therefore, it was an investigation to prove that Kanban is an effective method. In this work a research had to be done to show how the material supply system looks like today and to explore the subframe components to see which components that are interesting from Kanban viewpoint. Previous orders of subframes were investigated. Therefore, it was a list of the various components of the previous orders for the subframe.

BackgroundThere are different organizational structures and control and it has been proved difficult to find a combination between these that leads to goal congruence and improved efficiency. An organization can be structured according to hierarchical levels and the decision making can be either centralized or decentralized. Organizational control can be classified according to the amount of rules and balanced scorecard can be used to weld together the structure with the control.PurposeThe purpose is to create an understanding of how two types of structures and control in an organization appears and also to investigate how these differ from one another concerning the balanced scorecard as a control system. We will also investigate how the variables goal congruence and efficiency are affected by the implementation of the balanced scorecard.MethodTo answer the purpose of this thesis we have mainly used the qualitative method since we have studied two organizations thoroughly through interviews on different levels of the organization. The study also has some quantitative elements since we wanted to get a more truthful picture of the organizations.

This BSc thesis is a part of an initial step of a collaboration between Skansen and Kenyan Wildlife Service (KWS) and constitutes of an inventory of the Nairobi Animal Orphanage run by KWS. Animal Orphanage takes care of orphaned and injured animals arriving from throughout Kenya. The project started out as a refuge and as a temporary place for animals in need of care and help. With time it has evolved to an establishment that resembles and functions more like an animal zoo. The aim of this inventory is to focus on how the biological needs of Congo grey parrots ( Psittacus erithacus erithacus) and cheetahs (Acinonyx jubatus) are met, in terms of management and housing.