This thesis studies private equity firms' implementation of management control systems in their portfolio companies and whether the systems are affected by cross-national differences. A comparative case study examines five different private equity firms to derive if there are any differences between the private equity firms' management control systems in the United States, Europe and China. The empirical observations are categorized according to the framework developed by Merchant (1985) and further developed by Merchant and Van der Stede (2003). Theory on the effect of multinationality on management control systems, also developed by Merchant and Van der Stede (2003), are used to explain possible findings. The applied theory includes the cultural dimensions developed by Hofstede (1984) and Hofstede and Bond (1988).

The Swedish government has introduced a goal to reduce the energy intensity by 20% to the year 2020. To reach this goal actions need to be taken throughout the energy sector which includes residential and commercial buildings. This thesis considers the possibility to reduce the energy usage in a building located close to Uppsala. The analyzed building is a combined office, cafeteria and entrance and was completed about half a year before this project started. Therefore the measures presented for a more energy efficient building are presented as measures for future constructions.Simulations have been made in VIP-Energy, a dynamic energy calculation program.

This paper is based on a quantitative survey. The study aims to answer the questionwhich media young people rather use to take part of the news. The results showthat young people today in Kalmar preferably and often read newspapers on theInternet and mobile phone.The questions asked was about which media they usually use, the level ofconfidence they had in various media, how interest was in different newscategories, willingness to pay for online news and background issues relatedsubjects. The survey was aimed at high school students in Kalmar and weredistributed and collected on-site at the schools. What was remarkable among theresponses was that young people largely had access to a morning newspaper athome and said that they would consider subscribing to one in the future.

Almost all Swedes today have access to the Internet, if not through the home then via the library or work. Despite this, around 20% of the population stand outside the information society in that they lack in knowledge, assistive usability tools or positive attitude towards technology and its influence on society. The main factors influencing the digital divide in today's society are age, disability and education, while the main reason for staying outside seems to be disinterest.The question about digital inclusion is important as we now stand on the breaking-point between a society where the industry has had a prominent position for private as well as national economy and a digital society where access to the Internet is no longer about prestige, but where significant differences between users' knowledge levels can create a power gap. Gaps in access and use not only reflects already existing socio-economic conditions, but can also maintain and enhance these.It is crucial for the future expansion of Internet usage how today's non-users feel about becoming users. To understand what underlies the motivations not to use computers is one of the keys to get non-users to embrace becoming users.

Sverige är idag ett överutbildat land. Högre utbildning ger dock ingen garanti till kvalificerade yrken. Problematiken med matchningen tycks vara generell oavsett utbildnings- och geografiskt område. Syftet med studien var att undersöka matchningsproblematiken för personalvetare med kompetens som utgångspunkt. Undersökningen genomfördes på personalvetaralumner från Umeå universitet som varit yrkesverksamma högst tre år.

Uppsala County has ambitious environmental aims for the planned residential area inÖstra Sala backe. In this thesis different energy sources have been evaluated todetermine which system that would be most favorable given currently availableinformation about the project. Planned energy usage has been divided into tap waterheating, space heating and power. Three base case scenarios were made with districtheating, small scale bio fuel and heat pump. Solar power and solar heating were thensimulated and the production from the two could individually be deducted from theenergy need in the base cases, constituting 9 different scenarios.

The Promised land ? A letter analysis of America letters from 1850-1870 This essay is about the Swedish emigration to America. This essay will focus on the period 1840-1870, where the main focus will be the american civil war, and what the immigrants wrote back to their relatives in Sweden. This study will also focus on the integration of Swedish immigrants.My main question are what did the swedes write back to Sweden during the war? And how did it differ from the period before and after the war?But also can a war assimilate a immigrant faster than it would be done without the war?The conclusion that has been made is that the war did help the swedish immigrants to integrate much faster than usually.

From the pre-Roman and Roman Iron Age, a number of different fossil agrarian landscapes can be found in southern Sweden - clearance cairn areas, celtic fields, stone-wall complexes and geometrically laid-out strip fields. With two different comparative analyses, this paper tries to explain some of the differences between clearance cairn systems and the other fossil field systemsThe shape of the early Iron Age agrarian landscape varies between different provinces of southern Sweden. At Gotland, celtic field systems were laid-out before 500 BC. In Småland at the same time, areas with clearance cairns were created. How can the difference be explained? The different physical appearance of clearance cairn areas and celtic fields can be explained by the different ways to handle the ard in till and in sandy soil.

This paper is based on a quantitative survey. The study aims to answer the questionwhich media young people rather use to take part of the news. The results showthat young people today in Kalmar preferably and often read newspapers on theInternet and mobile phone.The questions asked was about which media they usually use, the level ofconfidence they had in various media, how interest was in different newscategories, willingness to pay for online news and background issues relatedsubjects. The survey was aimed at high school students in Kalmar and weredistributed and collected on-site at the schools. What was remarkable among theresponses was that young people largely had access to a morning newspaper athome and said that they would consider subscribing to one in the future.

During the last 100-200 years people have change their way of living and the condition and need for survival is no longer depending on the agricultural work. The forestry has replaced the farming and a lot of the natural pastural have been lost. Wessmantorp in the north part of Skåne is an old place for forestry and farming where people have been living for several hundred years. Studies of selected parts of the everyday landscape, that earlier have been settlement with small crofter?s holding, show that the changes in the landscape mostly depends on the human factor and that a lot of the cultivable soil have been replaced with spruce. Some of the areas, which the earlier dwellings were placed, still contain some remains of old house foundations and stone fences and can regard as being of an historical value. The studies provide the reader with a short background, the place as it is today and the changes of the land use in Wessmantorp.

I mars 2006 stämde den Europeiska kommissionen Sverige inför EG-domstolen. Denna rapport berör anledningen kring denna händelse som innefattar att Sverige har olika lagar gällande uppskovsavdrag vid bostadsköp. Historik och tillvägagångssätt kring svensk kapitalvinstbeskattning vid bostadsförsäljning, beskattning som gäller vid flytt till annat EU-land samt hur Sverige bryter mot EG-rätten har stor tyngdpunkt i rapporten. Hur den Europeiska Unionen är uppbyggd berörs samt hur skatteintäkterna för den svenska staten ser ut i dagens läge. Rapporten avslutas med en blick över hur en eventuell lagändring av uppskovsavdrag skulle påverka den svenska staten och den enskilde.

Syfte: Syftet med detta examensarbete är att förklara vad som är den främst avgörande faktorn vid privatkundens val av marginalbank, genom att jämföra med demografiska variabler samt hur deras val kan användas vid segmentering. Dessutom vill vi titta på vilka typer av banker privatkunder har.Metod: För att nå fram till resultat för analysen har ett positivistiskt angreppssätt och en deduktiv ansats använts. Det empiriska materialet är baserat på en enkätundersökning gjord på personer i Hässleholm och Ängelholm. Datainsamlingen har sedan analyserats med hjälp av korstabeller.Teoretiskt perspektiv: Studien utgår ifrån tidigare forskning inom området som har använts för att kunna upptäcka faktorer som kan förklara vårt syfte.Resultat:  Analysen visade att vid val av marginalbanker värdesätts faktorer så som bra pris på varor i butik samt bonuscheckar. Vad som också framkom är att vid segmentering av kunder bör bankerna, enligt reslutat från denna uppsats, använda sig av differentierad marknadsföring vid segmentering av kunder..

Denna rapport a?r en del av en sto?rre fo?rstudie som handlar om lo?nsamheten i en liten vindkraftsanla?ggning besta?ende av tre vindkraftverk placerade pa? O?land. Syftet fo?r denna del a?r att underso?ka kostnaden fo?r underha?llet, olika underha?llsstrategier och lagerha?llning. Rapporten beskriver a?ven de olika komponenterna i ett vindkraftverk, vilka fel som intra?ffar samt hur ofta de intra?ffar.

In this thesis, two studies with different drills were included. In one of the studies two drills were compared: Väderstad Rapid and Väderstad Spirit. In the other study various drills for direct drilling were compared. The study with Rapid and Spirit was placed in two locations with different autumn tillage; one on ploughed land in Uppsala and one on cultivated land in Västerås, both with relatively high clay content. Rapid drills have a single disc coulter, while the Spirit drills have a double disc coulter. Various aspects were compared such as aggregate distribution, seed placement, emergence, crop yield and economic outcome.

The study was performed for the Swedish Regional Forestry Board in Södra Götaland. The study examines broadleaf plantations on former farmland that were planted between 1991 and 1996 with subsidy payments for conversion of farmland into forest. In particular, the study reviews forests planted in 1991-92 and 1994-96. In the early 1990s, Swedish agriculture was deregulated and direct subsides to farmers ended. The Swedish state instead granted farmers financial support and offered incentives for conversion of farmland and investments in order to make their unproductive land productive. The state supported conversion of farmland to broadleaf forest, forest for energy biomass production, or establishment of wetlands on former farmland. The County Administrative Boards and Regional Forestry Boards together monitored the planting of broadleaf forests.