The purpose of this study is to perform an in-depth analysis of what effects a privatization of a service organization has on the management control system within the organization. The paper studies a service organization which provides service for the county council in Östergötland, Sweden. The result is based on interviews with several people, both within the acquiring private company and also within the county council in Östergötland, and analyzed using Samuelson?s (2005) framework from his study ?Organizational, Governance and Control ?. The major finding in the thesis is that the factors that have had the largest impact on the changes in management control are the new owner demands and the degree of operationalization of the overall goal..

Nowadays the world of football has become more commercial than before. As a result of this the clubs' financial status is getting more and more important. Therefore the UEFA has given the national federations a specific task to make sure that the clubs from each country follow certain standards of maintaining the football credibility. The Swedish federation has decided that the Swedish clubs must follow the so-called ?elitlicensen?.

The purpose of this essay was to sort out parents attitudes concerning children and their use of smartphones, primarily in regards to the integrity-aspect. I have studied if parents believe that their children should have smartphones, if they want to control their use, how they want to control their use and what implications this might have. I've chosen two methods for my research, one quantitative, online questionnaires, and one qualitative, semi-structured interviews. My base has been previous research in the area, to the extent it existed. My findings suggest that parents, on the whole, are positive to letting their children use smartphones but that they?d like some sort of control over their use.

The purpose of this research is to examine the implications of the provisions in the Swedish Code of Corporate Governance (the Code) concerning auditor attestation of the internal control report. We will focus on how the auditors? augmented responsibilities will affect the efficiency in the audit process.Our research indicates that the main benefit from reviewing the internal control report is achieving more reliable internal controls, which results in greater prevention of misstatements in the financial statements. This will affect the efficiency in the audit process since the auditor can place more reliance on internal controls when performing audit procedures. This implies that the benefits of preventing misstatements could outweigh the efforts and resources spent on reviewing the internal control report..

Background: Despite the time and money invested in relationships with other companies, it is a fact that many of them fail. Considering this, remarkably little research has been done regarding how inter-organisational relationships are controlled, given that control can function as a solution to the problems involved with collaboration, which arise since such a relation exists in the interface between organisational boundaries, where the companies? often conflicting interests and points of view meet. If one part is stronger than the other in a relationship, the weaker however tends to give way for the stronger?s will.

No-fly Zones have been used in three recent conflicts. For every intervention the time taken to achieve the end-state has decreased. It took twelve years in Iraq, three years in Bosnia and only nine months in Libya. NATO was part of the intervention in both Bosnia and Libya, facing almost the same size of opponent, but it took them four times longer to achieve the end-state in Bosnia compared to Libya. The purpose of this essay is to analyze this difference in the time taken to achieve the end-state with a structured focused comparison of Bosnia and Libya based on Robert Pape´s theory of coercion with a focus on No-fly Zones. The results show that the mandate can explain the difference. In Libya NATO had the opportunity, due to the mandate, to use pre-emptive strikes, which they did not have in Bosnia.

The purpose of this essay is to examine which factors that influence the design of internal control in municipal context and how well it works. We choose seven municipals, where we interviewed the administrative managers, the chairmen of the committees and two persons of the staff in each activity unit. The interviews were performed by telephone, due to the keeping of the essay?s timeframe.The theory in our essay comprises eight hypotheses. These hypotheses were operationalised into different variables aiming to make statistical tests possible.

The State Institution for Education of Feebleminded Girls was one of the two swedish educational institutions established under state management in the 1920s and came to be the starting point for further government operations for the mentally deficient. The purpose of this paper was to investigate the activities of the State Institution for Education of Feebleminded Girls, out of what needs the institution filled in Sweden?s care for the mentally deficient. The institution has tried to be understood from the view of eugenics and the perspective of children that was current during the 1900s first half.To fulfill the purpose of the study, the archives for the State Institution for Education of Feebleminded Girls was studied and analyzed with basis of previous research on Sweden?s care for the mentally deficient and the impact from eugenics and Sweden?s child perspective.The study shows that the State Institution for Education of Feebleminded Girls mostly existed to educate students and adapt them to the community, which the institution did by education, disciplinary interventions and sterilizations.

The purpose of this thesis is to examine and present the oportunities of solvingcontrol problems using Modelica. This is done by creating some demonstrationexamples with exercises. These examples should cover as many types of controlproblems as possible. The exercises are aimed for people with basic knowledgein modeling and automatic control engineering but with little or no knowledgein Modelica. There are different types of Modelica implementations and the onesused in this thesis are OpenModelica and MathModelica..

The aim of this study was to examine how state representatives prepared domestic violence, regarding the economic consequences of women exposed to violence. In order to achieve a profound and comprehensive view of the governmental keyfigures discussion we performed five interviews and studied selected governmental preparatory works between the years 1995-2015. We used theory on social construction as an approach and certain themes were more regular in our empirical material, which we compiled in three different discourses. According to our empirical material the economic situation of women exposed to violence is caused by inequality and gender power structure. The solution given by state representatives are referred to the municipality and social services.

The purpose of this thesis is to identify the factors that drive efficiency and effectiveness in technical development projects performed at A?F?s department of product development. In addition to identifying and analyzing these factors, the thesis also analyzes what needs to be taken in to account in order to implement a measurement system that is able to both monitor and control the identified factors.The thesis has been performed in a qualitative manner. It is based on interviews with people from several different technological companies, within different lines of business, all of which are customers to A?F?s department of product development.The results show that there are seven critical factors for project efficiency and effectiveness.

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 study has been made with the purpose of gaining an understanding of how a Swedish company may think and act concerning their internal control. An American body, COSO, have for some time published documents containing guidelines for how companies should go about this process, however, when conducting this study we were not aware of the extent to which companies in Europe and mainly Sweden used them. In order to learn about this, and also to gain an understanding of when these guidelines are appropriate, we conducted a case study with a large-sized, multinational Swedish company. We also conducted an interview with an expert in internal control monitoring, Anna-Clara af Ekenstam of Pricewaterhouse Coopers, in order to get the perspective of the evaluators in this process and to gain some insight as to whether our case is typical in Sweden or not. We found that our company disregards certain aspects of internal control condoned by COSO, while performing better on other dimensions.

Franchise theorists have to a large extent failed to keep up with the actual development in global franchise chains. The recent emergence of fast growing multi-unit-franchisees has fundamentally been ignored, and it has been claimed that the new phenomenon can be regarded as a mere replication of the franchisors? structure and control system into sub hierarchies. This study however, suggests that the reality is more complex. Through conducting case studies of two Nordic multi-unit-franchisees, new theories are built explaining how and why control systems are designed the way they are.

BackgroundThere are different organizational structures and control and it has been proved difficult to find a combination between these that leads to goal congruence and improved efficiency. An organization can be structured according to hierarchical levels and the decision making can be either centralized or decentralized. Organizational control can be classified according to the amount of rules and balanced scorecard can be used to weld together the structure with the control.PurposeThe purpose is to create an understanding of how two types of structures and control in an organization appears and also to investigate how these differ from one another concerning the balanced scorecard as a control system. We will also investigate how the variables goal congruence and efficiency are affected by the implementation of the balanced scorecard.MethodTo answer the purpose of this thesis we have mainly used the qualitative method since we have studied two organizations thoroughly through interviews on different levels of the organization. The study also has some quantitative elements since we wanted to get a more truthful picture of the organizations.