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).

This essay analyse the relationships between scientific paradigms and different logics of power in the field of psychiatry, primarily in the fields of attention disorders of children and schizophrenia. In these two fields of psychiatric research and treatment, there exist two scientific paradigms, a biological/neuropsychiatric and a socialpsychological, working from different standpoints regarding questions of ontology, epistemology and theories of value. Drawing from Thomas Kuhns paradigmatic theory of science, and Michel Foucaults concept of power, this essay proposes that different paradigmatic standpoints gives rise to different logics of power. Relying on the concept of power/knowledge and different paradigmatic standpoints, the essay states that the biological/neuropsychiatric paradigm produces a biological individualising logic of power that fixes the individual to his/hers biological condition. This in contrast to the socialpsychological paradigm, which on the basis of its paradigmatic standpoints produces a social-group related logic of power.

Problem discussion: Syncron experience a challenge in realizing the full market potential of its newly developed IT-based price management system, Global Price Management (GPM). The system has already been implemented and is currently running with success within the IT-structures of the first customer. The fact that the development of the system has been initiated by a customer, and thereby has left Syncron oblivious of the real underlying drivers and incentives for the development, is part of the problem. Understanding the customers? incentives for developing their pricing process thus reducing the application uncertainty is a good starting point.

The aim for my thesis has been to investigate how literature, or fiction, is used in management education. What books are used ? is there a literary leadership canon? What do the educators and the writers on this subject suggest that these books can teach the leaders? What are the philosophical foundations of this education? And ? last but not least ? does what the educators and writers offer respond to the needs of the businesses? My investigation shows that there is a canon in the area of management and fiction, where realistic 19th century novels, alongside with Shakespeare?s plays are dominant. Female writers and non-western writers are very underrepresented. The positive outcomes of reading and discussing these literary works that the educators and writers suggest do substantially correspond with the needs of the businesses, as presented by my sources.

Personal assistance from a welfare perspective, offering a variety of reasons is perceived as a different design assistance than is usually there in the public social assistance depending on the strong foundations of the handicap principle autonomy and influence is in terms of how, what and when the operation is performed. The aim of our study was to highlight the handicap principle influence and autonomy in the operation of personal assistance. It is intended both to illustrate the legislature's intentions and ideologues expectations and also to examine a number of managers and personal assistants experiences of the conditions that exist for realize these principles. In order to answer our purpose and our issues, we have chosen a qualitative approach. We have first conducted a literature review and secondly implemented six interviews with personal assistants and managers.

Bakgrund: För att upprätthålla patienters säkerhet under en operation finns det rekommenderade riktlinjer att arbeta efter och stödja sig emot för operationssjuksköterskan. WHO har arbetat fram en checklista som används under operation för att höja patientsäkerheten. Syfte: Syftet var att beskriva operationssjuksköterskans uppfattningar om och behov av riktlinjer och dess påverkan på patientsäkerheten i operationssalen.  Metod: Kvalitativa semistrukturerade intervjuer i fokusgrupper. Innehållsanalys användes för att bearbeta texterna på ett induktivt sätt.  Resultat: Åtta subkategorier och tre kategorier framkom efter analysförfarandet. Kategorierna som bildades blev: Att sakna riktlinjer i det dagliga arbetet; Att känna sig säker i sitt arbete; Riktlinjers betydelse för patientsäkerhet.

Abstract; Finding needs of knowledge are important for universities but also for operation in the surrounding area. Teacher, student and other organization have to make efforts to create opportunities to develop knowledge. Without cooperate/ cooperation they can loose possibilities to develop valuable knowledge. How do the organization see upon meanings of the procedures of cooperation? How do they work with and for cooperation? What role should the universities play in the development of knowledge in todays community of change? The aim of this study is to create an understanding for the meaning of cooperation procedure by developing knowledge and how it might bring value.My interest in this is to find the means of procedure of cooperation and to create understanding.

Title: Bottleneck management through materials administration Course:  4FE05EAuthors:  Mikael Karlsson and Johannes Mueller  Examiner: Helena ForslundKey words:  Bottleneck management, material management, process description, timber, proceduresPurpose:   The objective of this study is divided into three parts, all three parts of the purpose aim for the same goal. Namely, to improve the material management so that this enables the bottleneck in the planing mill to keep a continuous  flow, and thereby minimizing the risk for production stops at LB-Hus.  Part.  1:  Identify  and  analyze the material management  connected to  the planing mill  in order to identify problem areas.Part.2:  Identify  improvement potential  in the material management connected to the planing mill.  Part.3: Suggest improvements in the material management connected to the planing mill. Theoretical framework: Process mapping, inventory accounting, balance safety, inventory availability / service levels, safety stock and reorder point, forecasting and routine descriptions.Empirical foundation:  Interviews carried out at LB-House,  illustrated with the help of process maps and a description of each process.  Conclusions:  To work with  the  suggestions  given  and  to  follow  clear procedures  in  all  processes would  result in  a more  efficient  inventory management,  it would also present  a  solution  to  the problem regarding the planing mill being a bottle neck.Suggestions for further research: Review and map the information flow from demand to production start.

En studie av hur revisorerna granska den miljöinformation som företag med tillstands- och/eller anmälningspliktiga verksamheter, enligt lag är förordnade att redovisa i förvaltningsberättelsen samt om man utifran denna granskningen kan säga nagot om hur informationens tillförlitlighet berörs..

Bakgrund: Rottne industri a?r ett fo?retag som tillverkar skogsmaskiner, na?rmare besta?mt sko?rdare och skotare. En viktig del av fo?retagets strategi i dagsla?get grundar pa? att bedriva en genero?s reservdelsverksamhet ut mot kunder. Reservdelsverksamheten har vuxit och blivit en konkurrensfo?rdel fo?r Rottne industri.

Denna uppsats undersöker om och i så fall hur affärsrisken påverkar företagens kapitalstruktur. Vi har använt oss av två årtal med olika räntenivåer, 1995 och 2005. Vi kunde genom en multipel regressionsanlalys säkerställa att det existerar ett samband, och även att det finns skillnad mellan åren vad gäller korrelationen i sambandet..

Detta examensarbete har syftat till att utveckla ett verktyg för att utvärdera en IT-avdelnings möjligheter till effektivisering genom att implementera Lean på IT Service Management. Verktyget har utvecklats i samarbete med Tina Eriksson på uppdrag av management och IT-management konsultbolaget Connecta AB. Connecta AB har som syfte att använda verktyget för framtida affärer. För att verktyget ska vara användbart och uppfylla Connectas krav så har fyra mål satts upp. Verktyget ska vara trovärdigt, resurseffektivt, användarvänligt samt underlätta för fortsatt arbete och implementering av Lean på IT Service Management.

Teorigenomgång som mynnar ut i tolv parametrar som karaktäriserar en innovativ organisation, samt en teoretisk modell, Innovation Value Chain (IVC) som beskriver den innovativa processen. Åtta fallstudier utav tillverkande svenska företag analyseras med hjälp av IVC modellen..

The National Property Board (SFV) has been appointed by the Swedish government to administer all property of cultural value owned by the Swedes collectively. The commission includes maintaining the soul and character of each individual building, to adapt these buildings to present needs and requirements, and furthermore making them available to the public. The return on equity demanded by the government is based on the CAPM used within the real estate industry. The theoretical assumption that organizations are either function-driven or pay-driven will serve as a starting point, after which SFV will be defined as a function-driven organization with a pay-formed management control system. This paper aims to examine how applying a pay-formed management control system will affect a function-driven organization.

The energy consumption in the sectors of residential and public buildings is 40 % of the total energy consumption in Sweden. The main part, 85 %, of the energy use in these sectors is for operation of the buildings. The rest is used in the building process. When energy-efficiency measures are taken the energy use during the operation time decreases and the fraction of energy consumption during the building time increases. This project is carried out in cooperation with JM AB and concerns the energy use during the building time of production of blocks of flats at the building site.The main part of the electricity that is used during the production of apartment buildings goes into the heating of portacabins and illumination of the building during the construction phase.