The purpose of the study is to investigate the possible effects of an unstable ventilation system and its influence on energy use and thermal comfort. The report also explores how qualified personal working with HVAC view and handles system control.In order to meet the requirements in energy efficiency and a comfortable indoor climate control regulation is a prerequisite. With optimized increased complexity of the climate systems, it becomes more challenging to control the system and the risk of unstable control increases. No previous studies about what affect an unstable system can have on energy use and thermal comfort have been found.The report is based on several tests were the controlling variable has been increased until the system becomes unstable. Two different types of unstable systems have been investigated.

This thesis examines how knowledge management professionals use trust as a component in the creation of knowledge management systems, and what methods they use for building trust.Adopting a grounded theory approach, interviews with 8 knowledge management professionals active in different industries served as the base for an analysis that identified trust to be the single most important common factor in the data. The concept of trust used by the informants was identified as relating to the knowledge management system itself, rather than other users, employees or groups in an organisation.Building trust, the KM-professionals mainly focused on three methods: simple solutions, system superiority, and implementation security. Using these methods, the KM-professionals seek to ensure system trust by creating opportunities for users to obtain positive experiences of using the system, and thereby generate a foundation for a trust-based relationship between the user and the system..

Background: Performance measurement as a management control tool has received considerable academic attention. As the number of inter-organisational relationships, such as customer-supplier relationships, increases, there is a new scope for performance measurement as a management control tool. In order for a company to assess the effectiveness of its supplier relationships it has to define, measure and evaluate variables that are critical for the success of the relationship. The role of management control, and thereby of performance measurement, has increasingly been discussed in theory. However, empirical research in this area is still somewhat limited.

The purpose of this essay was to examine whether small businesses can avoid ac-counting crimes with a well-conducted internal control system. The questions we asked ourselves was, whether and if so, companies can prevent this from happening by using a internal control.In this essay we used a qualitative approach. Essential information was given to us from four different interviewees. We also worked from an inductive approach which means that we interviewed people without any earlier research to build on. The method also had a hermeneutical approach, which means that we made different interpretations based on the reference framework and the empirics.After the study had been carried out, we concluded that all evidence from this essay suggested that even small businesses need an internal control to protect their business.

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).

There are regulations in sweden that require organizations to manage occupational,  health and safetey (OH&S) issues in a systematic way. The contents of the management system vary depending of the activity of the specific organisation. An accurate management system is crucial in order to assure that rules and regulations are fullfilled. The OHSAS 18001 standard covering OH&S management is intended to provide organizations with the elements of an efficient OH&S management system. The work with this thesis was done at Swemat AB in Härnösand wich is a mechanical industry. In the thesis, the requirements of the OHSAS standard are compared with the current management system.

This thesis investigates management accounting systems in a Swedish health care environment. Through a qualitative case study of an activity-based cost accounting system that was introduced in 1994 at S:t Görans Sjukhus, a large Stockholm hospital, the following questions are addressed: What benefits can an activity-based cost accounting system offer the Swedish health care providers? What are the potential problems impeding the implementation of such a system? Main findings: an activity-based cost accounting system can improve the understanding of where costs are generated in the production processes. Comparisons between alternative production processes are improved, and the data may serve as a basis for internal pricing measures. Concerning the second question, difficulty in reconciliating the principles of economic control with the culture present in a hospital is identified as the main obstacle to a new management accounting system..

Title: Co-operative, prevent or complement? - An essay on the relationships between control systems. Authors: Kim Eriksson and Victoria KarlssonPurpose: The essay aims to describe the relations between control systems and how they related to each other, based on an operationalization of the control systems. Research question: What are the control systems relations to each other? With regards whether control systems co-operative, prevents and/or complement each other.Theoretical framework: The essays theoretical framework is based on Malmi and Browns (2008) description of five different control systems and control mechanisms associated with each control system.   Research methodology: The method was based on three different data collection methods. These methods were observations, documentation, and semi-structured interviews.Conclusions: It is concluded that the control systems has comprehensive relations. Control systems have more, than one, relation to each other..

Title: Co-operative, prevent or complement? - An essay on the relationships between control systems. Authors: Kim Eriksson and Victoria KarlssonPurpose: The essay aims to describe the relations between control systems and how they related to each other, based on an operationalization of the control systems. Research question: What are the control systems relations to each other? With regards whether control systems co-operative, prevents and/or complement each other.Theoretical framework: The essays theoretical framework is based on Malmi and Browns (2008) description of five different control systems and control mechanisms associated with each control system.   Research methodology: The method was based on three different data collection methods. These methods were observations, documentation, and semi-structured interviews.Conclusions: It is concluded that the control systems has comprehensive relations. Control systems have more, than one, relation to each other..

The Swedish bank Handelsbanken has, according to their own way of measuring, been more successful than a weighted average of their competitors during the last 38 years. They have also handled the recent financial crisis, as well as the one in the 1990´s, better than most other banks. This paper studies their Management control system at branch level in order to identify the controls which have been enforced to ensure that a low risk level is retained in the lending. The controls that have been identified are; (1) A decentralized organization with the offices as profit centers where the manager has restrictions regarding risk level and the results are measured as K/I (cost/revenue). (2) The absence of bonuses and individual follow-up regarding performance measurement.

This thesis studies the concept of balance in the Management control systems (MCS) of a small Swedish company within the IT-sector. The aim is to evaluate the importance of balance and dynamics in MCS and investigate which factors affect them. The frameworks used are Simons (1994) four levers of control, and the five-factor model for balance and dynamics by Mundy (2010). The small IT company - the object of the case study - has grown extensively in the last years and needs to develop more formal MCS without losing efficiency and creativity in their fast-moving industry. The case study reveals that balancing MCS is important also in smaller companies with less formal MCS.

Genom kvantitativ såväl som kvalitativ metodteori utvärdera om ett belöningssystem fungerar som ett styrinstrument..

Municipalities must establish budget annually but they are free to decide how the governance should be designed, this can lead to lack of consistency and measurability within and between municipalities. The purpose of this thesis was to present a proposal for a unified and more measurable financial structure of a municipality where this was lacking. In our theory we describe the issues of traditional management control and we introduce an alternative control with non-financial ratios included, called the Balanced Scorecard. In the empirical data it is investigated how the governance of a municipality could be designed, according to the respondents. In the analysis the information gathered to reach the answers to what are considered to be useful governance in municipality, are examined. In the conclusion, we design Balanced Scorecards with both financial and non-financial ratios to the councils of the municipality..

The purpose of this project was to further develop and complete a quadcopter that had been built in an earlier course at KTH, so that it could be used for demonstration and education at the school. The quadcopter was at the beginning of the project completed when it came to hardware, and there was some software functionality implemented but no system for automatic stabilization. The main goal of the project was to implement such a system, and to combine it with the previous functionality to make the quadcopter operable and able to fly. To create a functioning and stable ground multiple basic software features has been implemented, and on top of that additional software to improve the safety, stability and functionality. The most important part is the control system that is responsible for converting sensor and control signals to suitable motor values.

Today an increasing number of schools and organizations are investing in so called Learning Management Systems. Researchers disagree on the pedagogical value of these tools. Some mean that Learning Management Systems cement old-fashioned behaviouristic teaching practices; others mean that the systems provide good opportunities in supporting learning in a socio cultural perspective. The aim of this study is to reach better understanding and increased knowledge of how the introduction of a Learning Management System influences the role of the teacher and how the learning is organized. We have conducted two case studies.