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.

We have performed a case study on Acne Jeans, a creative Swedish fashion company, which initiated a cooperation with the Swedish venture capital firm Öresund. The aim of our paper was to examine what motivates a venture capital firm to transform the management control system of a creative company, into a more formal system of control. Main results: Öresund did not have an excessive impact on the management control system of Acne Jeans, due to three main reasons. First of all, Acne Jeans had a satisfactory management control system prior to the cooperation. Furthermore, the relationship between the two parties was characterized by mutual trust.

The aim of this study is to examine and analyze how management control mechanisms evolve within an organization when a requirement of return on equity is imposed, as well as why the mechanisms evolve the way they do. A case study was performed on Samhall, a Swedish state-owned company, which has the aim to help people with disabilities develop by providing meaningful work. The framework provided by Samuelsson, defining five means of control in organizations was used to structure the study. Further, theories within New Public Management have been used to provide the reader with a proper background to the research area. Theories from the institutional field of organizational research have also been used to provide further depth to our analysis.

Background: It is common that children and adolecsents with Aspergers syndrome have impaired motor skills and are less physically active than neurotypical children and adolecsents. Studies conducted on neurotypical children shows that children and adolecsents who are regular physical active also have a good Motor control and a good physical self-esteem. The purpose of this study was to investigate the physical self-esteem of children and adolescents with Aspergers syndrome. Study Group: 36 children and adolescents aged 9-15 years with a diagnosis of Aspergers syndrome was asked to participate in the survey. 18 children, 16 boys and 2 girls, responded to the questionnarie about physical self-esteem which 17 of the answers could be used in the study.

Aim Developmental Coordination Disorder Questionnaire 2007 (DCDQ'07) is an international survey tool based on parents' estimation of their child's motor coordination skills. The purpose of this study was to investigate the validity of a Swedish version of DCDQ'07 by finding out how the classification of Developmental Coordination Disorder (DCD) via DCDQ'07 is consistent with the classification of DCD via the motor impairment test, Movement ABC.MethodIn the context of a larger study, a Swedish translated version of the parent survey DCDQ'07 were sent to 4000 randomly selected families with children aged 8 - 10 years in Stockholm County. The classifications "DCD" or "NOT DCD" with cut-off values ??of 56 (9 years) and 57 (10 years) were applied. Forty families were selected from 410 registered responses.

Our purpose with this qualitative study is to investigate how teachers experience their work situation, using Karasek and Theorell?s demand-, control- and support model. The study is based upon ten semi-structured interviews with gymnasium teachers. The interviews were transcribed and coded with three different themes; demand, control and support. We analyzed the results with Karasek and Theorell?s mentioned model.

Hawk Turbine AB tillverkar mindre jetmotorer som ofta används i små obemannade och radiostyrda flygplan. I flygplansmodellen Lockheed T-33 Shooting Star är motorn monterad inuti planet varför luften måste ledas ut till atmosfären. För bästa möjliga prestanda måste ejektorn och utblåsröret som leder luften dimensioneras efter motor och flyghastighet.En 3-dimensionell CAD modell av flygplanets installation skapades och därefter simulerats i en virtuell vindtunnel med hjälp av datorprogrammet SolidWorks Flow Simulation. Flera olika utblåsrör i varierande storlekar samt olika former har testats för att avgöra om ändringar kan förbättra prestandan ytterligare.Simulationsresultat visar att det går att förbättra nuvarande konfiguration med 5,99 % om diametern på utblåsröret minskas från 75 mm till 70 mm med en bibehållen form på utblåsröret..

Corporate responsibility is a popular phenomenon of today. The interest for the subject is extensive and means for implementing corporate responsibility strategies within organizations are demanded. There are studies showing how management control systems can be used in order to implement general strategies into organizations. Still, management control systems designed for the implementation of corporate responsibility strategies, in particular, are not provided by the current academia. The aim of this paper is to contribute to studies within management control systems by studying the management control system specifically designed to implement corporate responsibility strategies.

This master thesis reviews advances in detection and diagnosis of static friction (stiction) in control valves. Control valves suffering from stiction results in oscillating control loops which in turn decreases both the process stability and reliability. Perstorp AB sees a necessity to automatically detect stiction in valves before the effects of the malfunctioning valves have become too severe. This thesis presents an introduction to maintenance, control loops and how stiction in valves can affect performance of control loops.A selection of methods presented in the literature are introduced and examined using normal operating data from the site in Perstorp. Common for all selected methods is their intuitive ideas and that they are based on normal operating data and minimum amount of process knowledge.

There is consensus in research, policy, business and many other areas around the benefits of creativity. Previous research shows that creativity is only spurred under certain conditions. Usually creativity is not associated with concepts such as control, deadline or cost effectiveness. Companies, by contrast, have the need for control and management of their operations, which implies that the two processes can be difficult to reconcile. A company that wants a high creativity while maintaining control and management is forced into a series of organizational compromises.

In today's globalized world it is essential to achieve goal congruence within a multinational corporation despite the distances between the headquarters and subsidiaries. A case study has been performed to examine how control of sales units within a Swedish multinational corporation is achieved. Otley's framework has been used in the study to provide an overall picture of the control system where the analysis is based on five areas: key objectives and goal evaluation, strategies and plans, target setting process, incentives and motivation as well as information flows. To complement this framework, theories of convergence and divergence by Busco et al. have been used as well as theories of hierarchical control and self-control by Holmström.

The aim of this study has been to examine the role of control mechanisms when it comes to building relationships in a small business network. In order to reach this goal, we have performed a case study of a Swedish supplier of machines to the engineering industry, which acts as the exclusive representative of a foreign manufacturer on the Swedish market. Main results: A number of control mechanisms, both formal and informal, could be identified in the network. Their specific use, as well as relative importance differ between different actors in the network. In general, the importance of formal control mechanisms decreases as the relationship evolves over time and the importance of informal ones, mainly trust, increases in a corresponding manner..

Leisure boats of today have a lot of electronics that needs battery power to work. In additionto that electric propulsion systems have gotten more popular lately, which further increasesthe demand for high battery capacity. The batteries used are mostly lead-acid batteries and toget the most out of the batteries it is important to treat them right. To optimize the electricsystem it is important to have knowledge of how the batteries and the electric motor are usedand which factors affect e.g. efficiency and recharging.A new electric drive that can replace old diesel engines is being developed and needs testingand evaluation.

The function of budgetary controls is to control the resource allocation within companies. It can also be an instrument for measure and control subordinates and/or business units? performance (Van der Stede 2001). This paper concerns the latter; when the budgetary control function is used to measure and control subordinates performance based on budget. Previous research in this area has not yet accomplished to explain the effects of tight budgetary control which Hartman (2000) considers as the main issue to be concerned about in management accounting research.Previous research has presented contradictory findings regarding tight budgetary control explained by positive effects as well as negative effects during the last decades.

Electromyography (EMG) is a technique that measures muscle activity, whichmeans detecting the electrical signals that travel through the muscle in connectionwith muscle contraction. This project deals with how EMG can be used tocontrol a computer game.The project is centered around the game 'EMG Track Game' which has beenconstructed as part of this work. 'EMG Track Game' is controlled by twoelectrodes fastened on the player. These are attached to two selected musclesand control the motion in one direction each, one up and the other one down.The game is constructed in the purpose of being used in several elds of application.Among these are as entertainment, training equipment and a tool inresearch related to EMG and muscles.To highlight a possible application a study concerning muscle control has beenconducted. It answers the question of whether players score better with theirdominant arm in comparison with their non-dominant one.