The research within the management control systems-field and more specifically performance management has been rather shallow and not much has happened the last decades besides the balanced scorecard. The researchers see a lack of studies focusing on the effects of an integrated performance management system and also how it affects the different hierarchical levels and the tasks to perform.We decided to perform an essay with case study-characteristics by looking at both the strategic and tactical level at Volvo Group, or more specifically Group Trucks. We performed three different interviews, one at the group level and two at the division level. The aim was to see what effect an integrated performance management system had on the tactical level (i.e. the divisions).Our findings and corresponding analysis suggested that Volvo was a rather centralized company in order to get the performance management system to work by enabling a ?weekly control?.

The municipality, of Gatukontoret in Local government of Borås has in the long run, a required need to look after the current heating devices (the gas production plant) in sewage treatment plant, called Gässlösa. The practical work of the examination is about, trying to find a better way to take care of the current heat recovery. That may be one way or another, rather easy to implement in the existent construction.Through the work to increase the efficiency of the gas engine, implement of some external cooling system by heating exchange device. That gives an opportunity to heat (primary) the digester, (but even all internal public areas) with its own superfluous heating.The report shows that if the management group may invest 422 704 crown to implement a heat exchanging device, it gives more space to reduce the need to buy expensive external energy. Gatukontoret´s pay off time, for buying machines, is 20 years, with reservation to calculate with 4 percent internal interest, leads to the yearly mount of 31103 crowns.If Gässlösa increases the gas engine time in (effective) duty approximately (correspondingly) 48 hours a month the entire investment will generate a profit in January in year seven after the implementations.

In this report a study is carried out with the aim to identify added values of EPC projects implemented in schools in order to increase the interest of EPC projects on the market. The report examines how the planned maintenance, supervision, maintenance and corrective maintenance is affected, how insurance premiums and terms are affected, the indoor environment and how the tasks of the operating staff is changing. A literature study of energy savings, energy use in schools, maintenance and insurance as well as how energy efficiency improvements are related to the Swedish environmental objectives has been made. Visits were carried out in Ludvika, interviews were also carried out with operation technicians and local strategists in Ludvika as well as employees of insurance companies.Schools often have neglected maintenance and problems with ventilation and indoor environment. Schools also have a large energy saving potential due to their low utilization, mainly because they are empty parts of the year.

The aim of this study was to document treatments of sick and injured reindeer in Tornedalen and the area around Gällivare. I also wanted to find out the basis for the treatments, how they are considered to work and if they agree with established veterinary science. The occurrence of ?folk remedies? was especially studied. In all, 40 reindeer owners were interviewed.

In this investigation has an attempt to find out whether so called transplanting shock depends on the moving and transplanting of trees, to other conditions, or if it is due to the imbalance between the root to shoot ratio. Seventy trees of Prunus avium have been part of the investigation and these trees have been divided into four different groups depending on methods of production, untouched on the field, trees still on the field but with root pruning, trees moved and planted into Root-Control-Bag, trees moved and planted into Spring-rings. To be able to answer the question, measurements of the length of the terminal shoots and the lateral shoots and the dimension of the stem growth have been done and also has a visual judgment of the trees vitality been performed. The result shows that it is not only the move of the trees that gives them transplanting shock, but rather the loss of roots which gives an imbalance between the root and crown..

Hede Wilkens, Julia & Helena Nilsson. (2005). Blommor och bild. Ett fördjupningsarbete om tolkning av kursplaner i ämnena Hantverksteknik och Rörlig bild. (Flowers and images.

The main purpose of this study is to investigate the productivity effects of multiple tree handling in thinnings. Other important elements have been to investigate in which extent multi-tree handling is used in stands with different stem volumes and the impact of collecting partially delimbed fuelwood assortments has on harvesting performance. The study is based on data from thinnings in Sydved and contractors' operating activities. Collection and compilation of operating schedules, number of stems and surveyed volumes from several contractors and a large number of executed orders underlying the results. Multiple tree handling is used to a much greater extent at lower average stem volumes. Prediction models for productivity of the multiple-tree handling harvesters in the study differ from the productivity models for single-tree handling. In the model developed in this study productivity is not as dependent of stem volume as reference models.

A uniform environmental rating system for green buildings is demanded in today's society, where the requirements of the energy consumption for real estate are increasing. There are several different systems around the world used to rate buildings, all with different assessment criteria and starting points, which make it difficult to compare environmental rated buildings with each other.The purpose of this paper is to acquire knowledge about the differences between the Swedish environmental rating system Miljöklassad Byggnad and the American LEED, to discover which system is most advantageous. We also examine whether environmental rating affect the value of a property.Miljöklassad Byggnad is relatively simple structured, which makes it possible for private individuals to rate their property. LEED is better structured on the other hand in the case of environmental classification of commercial properties, because there are manuals for among others hospitals, schools and retail. The rating system for Miljöklassad Byggnad is good since the system seeks to fix the number of errors and deficiencies as soon as possible.

The Swedish processor Findus contracts approximately 500 pea producers annually to secure the company?s supply of green peas for human consumption. A production contract, which has had roughly the same design for decades, regulates the relation between Findus and the pea producers. Agriculture is typically a risky business. The main sources of risk in agricultural production are production risk and price risk.

The sludgebark and to a certain extent the bark were until a decade ago waste products without any economic value that were thrown away. A number of environmental laws and increcing energy prices have improved the prerequisites for increasing the use of these materials. At Seskarö sawmill they burn the sludgebark and a great deal of the bark in the sawmill furnace. The sludgebark has a number of disadvantages compared to bark during burning. The sludgebark is often wet which means the energy net from burning often gets low.

Structural rationalizations and regionalization of the agricultural sector in Sweden has lead to unevenness in thedistribution of plant nutrients. Nutrients are lost from crop producing farms as harvest products are sold, whilefarms with animal production often have manure in excess of their needs. In addition to this the retention ofwater and nutrients in naturally occurring wetlands has decreased due to a reduction of wetlands in number andsize in the agricultural landscape. This increases nutrient levels in agricultural run-off and causes eutrophicationas well as nutrient losses from arable soils. One potential solution to both problems would be to store nutrientrichsurface water from agricultural areas and use it for irrigation of agricultural crops.

The project is a practical and theoretical test of IP telephony with Skype in order to form a base for a comparison between IP-Telephony with Skype and the Public Switched Telephony Network (PSTN). PSTN is the common standard that most of us use for telephony today. The objective for the study is to simplify the choice between PSTN and IP-Telephony for the Swedish private customer user group. The project is supposed to answer the following questions. - How easy is it to start using IP-telephony with Skype? - How is the quality of IP-telephony compared to PSTN? - Are all services provided by PSTN available and accessible using the IP-solution? - How are the usability and the availability of support with IP telephony? - Is IP-telephony a cheaper solution and in that case under which circumstances? Within the project a collection of practical and theoretical tests have been performed to be able to form an opinion on the IP-solution in the following areas, installation, function, quality, usability, costs, accessibility and security. In order to study usability, a test group of ten persons have been used to evaluate the usability of the system.

In this report a study is carried out with the aim to identify added values of EPC projects implemented in schools in order to increase the interest of EPC projects on the market. The report examines how the planned maintenance, supervision, maintenance and corrective maintenance is affected, how insurance premiums and terms are affected, the indoor environment and how the tasks of the operating staff is changing. A literature study of energy savings, energy use in schools, maintenance and insurance as well as how energy efficiency improvements are related to the Swedish environmental objectives has been made. Visits were carried out in Ludvika, interviews were also carried out with operation technicians and local strategists in Ludvika as well as employees of insurance companies.Schools often have neglected maintenance and problems with ventilation and indoor environment. Schools also have a large energy saving potential due to their low utilization, mainly because they are empty parts of the year.

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.

In this report a study is carried out with the aim to identify added values of EPC projects implemented in schools in order to increase the interest of EPC projects on the market. The report examines how the planned maintenance, supervision, maintenance and corrective maintenance is affected, how insurance premiums and terms are affected, the indoor environment and how the tasks of the operating staff is changing. A literature study of energy savings, energy use in schools, maintenance and insurance as well as how energy efficiency improvements are related to the Swedish environmental objectives has been made. Visits were carried out in Ludvika, interviews were also carried out with operation technicians and local strategists in Ludvika as well as employees of insurance companies.Schools often have neglected maintenance and problems with ventilation and indoor environment. Schools also have a large energy saving potential due to their low utilization, mainly because they are empty parts of the year.