Accounting is a well discussed topic, and an important tool that allows stakeholders and others to interact with the companies. To gain credible reports, the companies require maintenance, activities and monitoring. Wholesalers account for approximately 20% of Sweden's net and is increasing at a steady pace. Few studies on wholesalers are acquired and the internal control has shown to be important for the preparation of the financial statements.Therefore the study will be focusing on the smaller wholesaler?s internal control, all the way to the financial statements.

We have chosen to write our essay in collaboration with Varbergs kommun, where our starting point is to improve energy efficiency by management control. Their occupation separates from a pure profit driven corporation and therefore the management controls have to be adapted accordingly.  The reason why we have chosen to write an essay about the management control opportunities to improve the energy efficiency depends on two different reasons. The first reason is that we find it very interesting, how with support from the management control it is possible to improve different parts of the operation. And the second reason is that Varbergs kommun expressed a wish that they wanted to improve their energy efficiency process.The purpose of the essay is to describe and analyze the opportunities with support from the management control to help improving the process of energy efficiency in a municipal operation.

The climate issue is a significant question, and the problem is mainly caused by human activities. Everyone can help to counteract the enhanced Greenhouse effect by reducing the amounts of energy they use and by not consuming more products then they need.Schools are some of societies many consumers and therefore contribute to the Greenhouse effect. The School also has an important task; to teach and disseminate knowledge and information about the climate and the environment. According to the Swedish National Agency for Education, Skolverket, must all schools regularly consider the environment and sustainable development throughout the entire education process. Unfortunately, this is not the case for many schools in Sweden today.One of many tools that can be used to coordinate environmental work and initiatives, and also to make it more efficient, is environmental management systems.

We have chosen to write our essay in collaboration with Varbergs kommun, where our starting point is to improve energy efficiency by management control. Their occupation separates from a pure profit driven corporation and therefore the management controls have to be adapted accordingly.  The reason why we have chosen to write an essay about the management control opportunities to improve the energy efficiency depends on two different reasons. The first reason is that we find it very interesting, how with support from the management control it is possible to improve different parts of the operation. And the second reason is that Varbergs kommun expressed a wish that they wanted to improve their energy efficiency process.The purpose of the essay is to describe and analyze the opportunities with support from the management control to help improving the process of energy efficiency in a municipal operation.

The law firm industry has during the last years met new demanding conditions and one tool to handle these new conditions has been to implement a Knowledge Management system. Large investments have been made in these Knowledge Management systems but the implementations have met many challenges from within the organizations.With a multiple study, based on interviews with Knowledge Management Managers included in a Knowledge Management network, this thesis aims to study the challenges with Knowledge Management and the underlying causes. The result, based on McDermott's theories shows challenges within technical, personal, social and management areas where the law firm need to shift a focus from Information to Knowledge Management, create a culture of trust and integration and use the informal powerbase.The causes for these challenges are found in the base of Mintzbergs theories of Professional bureaucracy where the Knowledge Management is affected by strong self-regulated individualist, a divided organizational structure and industry conditions..

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 report is regarding an electrical installation of an alarm system on a post fishingboat called Andromeda. The background of the installation was an earlier andinadequate alarm system that led to a motor failure. The ship was taken out of serviceand was sold to Björn Magndahl who rebuilt it to a yacht.The project was conducted partly by developing the existing systems, partly bydocumenting the work by means of electrical blue prints. Except the alarm systems, aninstallation of the frequency control unit for the bow thruster was installed.The installation was working fine and the outcome of the documentation was handedover in a form of a binder during the test drive of the systems and the assignment wasapproved..

Syfte: Syftet är att beskriva och analysera en traditionell, resultatansvarsindelad ekonomistyrning, samt att sätta den i relation till en modernt orienterad styrning. Metod: Vår uppsats är en enskild fallstudie med en kvalitativ ansats av enheten Energiprodukter inom Lunds Energi AB. Vi har genomfört ett antal intervjuer i fallföretaget. Empirin är analyserad med hjälp av relevant teori, främst Lindvalls Verksamhetsstyrning, Källströms Uppdrag Styreffekt och Anthony & Govindarajans Management Control Systems. Slutsatser: Lunds Energi AB har flera inslag av modern verksamhetsstyrning i sin traditionella, resultatansvarsindelade ekonomistyrning.

This study investigates the corporate sustainability activity, linked to the company's core business, which is a relatively unexplored field in a Swedish context. The study examines how the organization has used management control for its sustainability activity within two social initiatives; and whether these initiatives have generated value for the organization and involved stakeholders. Management control of social initiatives are examined within the theoretical framework of The Sustainable Balanced Scorecard and the organization's value creation contributions are outlined in accordance with a definition of the concept of Creating Shared Value. The method used for the implementation of the study is a qualitative study, embodied in an illustrative case study of a large Swedish company operating within financial sector. The empirical data was collected through 12 in-depth interviews with representative interviewees within the organization and with other stakeholders involved in the company's social initiatives.

This master thesis covers the development of an automatic tuning process for the existing speed controller for drive systems. The drive systems are resonant two-mass systems where a motor is used to drive a load connected by a shaft. The developed method relies heavily on system identification and the construction of a complete mechanical model of the process. With this approach, the common problem with poor load speed control that derives from measuring only the motor speed can be addressed and solved for a majority of such processes.The automatic tuning method has along with general test functions been implemented in a complete tool for automatic tuning, testing and performance evaluation and reporting for drive systems..

Tillväxt och ekonomistyrning förstärker varandra simultant då en växande företagsstorlek har en positiv inverkan på utvecklingen av ekonomistyrning. Samtidigt möjliggör en välanpassad ekonomistyrning en fortsatt hög tillväxttakt via dess förmåga att hantera tillväxthämmande faktorer. Utvecklingen av ekonomistyrning påverkas av en kombination av interna och externa drivare..

The purpose of this thesis is to assist the Swedish energy company NIBE Energy Systems in their studies of adaptive regulation applicable to electrical water heaters. Due to coming energy classifications of these appliances in the European Union, NIBE Energy Systems needs to use adaptive regulation, called Smart Control, to keep their products in the best possible energy class and remain competitive to the market. By using this Smart Control regulation a 2-3 % improve-ment of efficiency can be credited the system. This is a small number, but heavily needed, since the energy classes are based on the idea that the European Union is provided with electricity from coal condensate power resulting in a 40 % maximum efficiency. Furthermore, doing noth-ing will result in some water heaters not being approved to use on the market from 2015 due to low efficiency.

This study aims to investigate how small scale manufacturing companies reason around an implementation of a PLM-system, as well as the suitability of these systems compared to larger companies. The study is built on a qualitative method. Initially, secondary data was gathered through books, articles and reports. Primary data was gathered through four interviews. Two interviews were performed with PLM resellers, one interview was performed with a PLM developer, and one interview was performed with a small scale manufacturing company that opted to not implement a PLM-system.The results imply that overall differences between larger and smaller companies exist in regard to the need of PLM systems.

During the last years the need for real-time database services has increased due to the growing number of data-intensive applications needing to enforce real-time constraints. The COMponent-based Embedded real-Time database (COMET) is a real-time database developed to meet these demands. COMET is developed using the AspeCtual COmponent-based Real-time system Development (ACCORD) design method, and consists of a number of components and aspects, which can be composed into a number of different configurations depending on system demands, e.g., Quality of Service (QoS) management can be used in unpredictable environments. In embedded systems with requirementson high up-time it may not be possible to temporarily shut down the system for reconfiguration. Instead it is desirable to enable dynamic reconfiguration of the system, exchanging components during run-time.

Handling materials and packaging, which is the focus of this study, requires efficient logistics, both internally and between companies. To achieve an efficient material flow, good information systems, whose role is to collect, store, process and distribute information, are required. The assumption that packagings are handled in an efficient manner is currently not a matter of course, when many companies do not prioritize the internal management of the package.The purpose of this report was to investigate how medium-sized businesses working with distribution and handling of spare parts packaging can improve their internal management of packaging. In order to answer the purpose, we have used an abductive process and a qualitative data collection. The study had Logistic Center Ljungby (LCL) at Electrolux Laundry Systems (ELS) as a case company and two other respondents, Nibe in Markaryd and Enertech in Ljungby.