By identifying effects that a buyout-firm has on management control systems in its portfolio companies, the aim of this thesis is to explain how such effects differs between the companies and finally to explain why the effects differs even though the companies are owned by the same buyout-firm. The study is conducted as a qualitative case study based on interviews with representatives from the studied buyout-firm and three of its portfolio companies.By analyzing the empirical findings with frameworks and theories within management control systems and value creation, we cannot only identify effects that are common for all portfolio companies but we can also observe differences between the portfolio companies.The identified effects that are common for all portfolio companies are: increased internal reporting burden, increased perceived risk of getting laid off among managers and co-workers and replacement of the board immediately after acquisition.The effects that are observed only for two portfolio companies are: increased focus on short-term planning, higher financial targets, replacement of company management upon acquisition and moving of decision authorities to higher organizational levels. Differences are observed although the portfolio companies are owned by the same buyout-firm due to: differences in management and co-workers equity stake in the portfolio companies, differences in business complexity and differences in planned exit-horizon..

When it comes to the priority of a project proposal, a variety of factors is affecting theoutcome. In the municipal sector, factors of non- economic nature appears to be particularlyimportant when the organization is not intended to be profit-making.This study's research question is What problems can occur around an energy-efficiencyproject proposal in a municipal organization? The purpose of this study is to gainunderstanding of what possible problems an energy efficiency project proposal mayencounter, in the municipal implementation process as well as the problems of a changingownership can bring.To conduct this study, the method was qualitative in nature. We have cooperated withVarberg Energi AB and Varberg kommun, which has stood as respondents for the empiricalbasis of the study. In this study, we have conducted four personal interviews.In this study, we have found that there may be several problematic factors associated with anenergy-efficiency project proposal in a municipal organization.

This report is a description of a developed educational simulator over rail vehicles and its components. The simulator is a hardware-based prototype over a door system on rail vehi- cles. System specialists and technicians will use the prototype. The Simulator should give the user a technical demonstration on how components work in a door system. The proto- type consists of motor, switch, relay and sensor.

The purpose of this study was to examine people's experiences of self-medication with cannabis in relation to post-traumatic stress disorder and professions? opinions of cannabis for medical use. The study focuses on norms and values as well as its impact on individuals. A qualitative approach was used with thematically open interview questions, in order to gain an insight into the interviewees? reality and their experiences.

This report presents a master thesis project performed at Elekta AB during the fall of 2013 and early 2014. Elekta is a medical technology company and their main product in the Stockholm office is a gamma knife used for radiosurgery. The gamma knife contains a cluster of a dozen motor servos and motors used for adjusting the patient and the radiation sources over a CAN bus. A self-developed hardware-in-loop simulator running on a PC with LabVIEW is currently being used for integration level testing of the control system of the gamma knife. The simulator has some problems with it not running in real-time and having other performance issues.

The effect of inoculation on containerized pine and spruce seedlings in a nursery with two ectomycorrhizal fungi was investigated in regard to the development of mycorrhiza and plant growth. The fungi were Elaphomyces muricatus and Elaphomyces granulates and the inoculated seedlings were compared to an uninoculated control. These seedlings were all fertilized with arginine. Five mycorrhiza species were found after DNA sequencing of the mycorrhizal root tips with different found morphotypes on seedlings from all treatments. Thelephora terrestris was the type which had the greatest distribution on pine seedlings and Tylospora asterophora was found at big extent on spruce seedlings. The inoculated species was not found, if it was due to the species hadn?t colonized the roots or if the DNA sequencing failed we can only speculate about.

Abstract The purpose of this essay is to find difficulties and risks in the re-engineering process when restructuring to Model-View-Controller (MVC). A thoroughly theory study has been conducted to be able to understand the important steps in the re-engineering process. The methods and concepts of this essay are re-engineering, UML, system development life cycle, design patterns and MVC. The science approach used is design science where the artifact being developed are a set of models.In the analysis phase of the process the system is analyzed. The result of the analysis is notes of difficulties found and models showing the structure of the system.

The automotive industry is a highly competitive market characterised by low profit margins or huge losses. Cost reductions have been of top priority for all OEM?s (Original Equipment Manufacturer) and will continue to be so for many years to come. Beside cost reductions, reducing the time-to-market is of greatest importance to stay in the competition. OEM?s that are slow to market with products that neither matches customer expectations nor the products of their competitors, will soon loose market shares and see their economical performance falter.

Purpose: To investigate whether or not the credit granters believe the quality in audits will deteriorate after the abolishment of statutory audit and, if that is the case, how the abolishment will strike the purpose and goal of accounting.Approach: To answer our purpose we carried out a literature study to later implement interviews with four granters of credits specialised in business accounts.Findings: The process of credit granting will not change after the abolishment of statutory audit for companies still using audit reports. Though, for other companies the process will change dramatically since the lean time of the process will increase. Higher demands will be put on these companies since the reliability in the economic information will decrease when it is no longer being reviewed in the same sense. Though, the credit granters believe that some form of substitute for audit will be demanded in order for the companies to be granted credits from the bank..

The purpose of this study was to examine work related stressors and related coping strategies among case managers at a domestic violence shelter in the United States. We further wanted to examine whether locus of control among the participants could be related to work related stress and coping strategies. Qualitative interviews were performed with eight case managers to gain knowledge about the stressors and coping strategies they used by examining their thoughts, feelings and experiences. The result showed that the case managers experience a number of stressors in their work environment such as system problems (e.g., lack of re¬sources and time pressure) and emotional stress. Coping responses among the case managers included efforts to alter the problem, so called problem focused coping, efforts to control emo¬tions, so called emotions focused coping and social support from colleagues.

Mechanical relays are more and more being replaced with semiconductortechnology. In this thesis it is investigated if and how the larger loads couldbe controlled by transistors. The main part of this work aims to create andverify a solution that can control the starter motor, as well as protect it incase of any failure. The different malfunctions that the solution protectsagainst is high current, too high peak current, low current, maximum cranktime and minimum cool off time. The timers also protect indirectly againstoverheating of the starter engine.The transistors used are BTS555, from Infineon.

The subject of this bachelor thesis is discrimination and unfair treatment in the employment process where employers discriminate against job applicants. The purpose of this study and research questions is to investigate and clarify the legal protection available against discrimination and unfair treatment of pregnant women and persons on parental leave during the employment process and how this protection differs between men and women. This thesis highlights the Swedish law and EU law regarding discrimination and unfair treatment of individuals. The concept of discrimination and its requisites will be accounted for and exemplified by case law. This statement will be analyzed along with the relevant case law of the EU-court and the Labor-court.

Background: Many different parties in the society are affected by the financial information delivered by the companies. Therefore, different interests want their ideas to have an impact on the accountning standards. The construction of the accounting standards are illustrated as a pure political process, where lobbying and conflicts of interest are determining factors. Purpose: The purpose is to understand the underlying interests behind regulation of financial accounting in Sweden and how these interests are manifestated in the establishment of accounting standards. Method: The thesis is designed as a casestudy of the regulation process which induced the legislation of the Årsredovisningslagen 6 kap 1 § 3st.

The Intellectual Capital Statement facilitates the mapping of interdependent and simultaneously impacting intellectual capital factors in a unique way. The process-orientation of the German approach differentiates it from its predecessors and gives an advantage over alternative procedures. By combining these aspects with the possibility to communicate the company?s efforts and progress in the field of intellectual capital, the German Intellectual Capital Statement (Wissensbilanz) provides an effective management tool..

Title Becoming involved in the planning process - from the construction workers perspective.University/Institution Halmstad UniversityKeywordsEmpowerment through participation, construction workers involvement in decision making in the planning process, knowledge management and communication in the planning process, partnering, human resource managementAimThe aim of this bachelor thesis is to provide knowledge and examine how construction workers perceive involvement in the planning process of partnering projects, what they can contribute and what they get out of the planning process.Methodology The study was conducted with a qualitative approach in the form of semi-structured interviews.          The interview studie consist of 10 interviews with construction workers who are specially educated in participating in the planning process at the company ByggDialog AB.ConclusionAll respondents are positive to be involved in the planning process. The main advantages they can see is that they are able to influence technical solutions and methods that will be used later on in the production. Therefore it is important to consider when construction workers should be involved in the planning process so that they get the chance to influence in this decisions.When it comes to the decision making the construction workers should be involved in the decisions that are related to their tasks in the production such as technical solutions, choice of methods and materials. Their main duties and working hours should be in the production.Involvement in planning does not automatically mean that the construction workers are involved in the decision making, it is up to them how much they participate.