???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.

Problembakgrund: Marknaden för profilkläder består idag av många aktörer, företag medfokus på enbart profilkläder och företag som huvudsakligen fokuserar på yrkeskläder. Detskapas en viss problematik inom profilbranschen som ligger i hur företag väljer att profilerasitt företag. Kläder som skulle kunna fungera som profilplagg finns tillgängligt i helakonfektionsbranschen och detta leder till en stor och splittrad profilklädesmarknad. Dåaktörerna är många och därmed också företagens val av profilering blir det alltmer viktigt förföretag att hitta nya idéer och lösningar för att följa med i konkurrensen. Uppdraget ochutgångspunkten i studien har varit att redogöra hur en framtida utveckling avkonfektionsföretaget Blåkläders profilsortiment skulle kunna se ut.Syfte: Vårt övergripande syfte med studien är att undersöka och kartlägga Blåklädersprofilsortiment.

This thesis investigates management accounting systems in a Swedish health care environment. Through a qualitative case study of an activity-based cost accounting system that was introduced in 1994 at S:t Görans Sjukhus, a large Stockholm hospital, the following questions are addressed: What benefits can an activity-based cost accounting system offer the Swedish health care providers? What are the potential problems impeding the implementation of such a system? Main findings: an activity-based cost accounting system can improve the understanding of where costs are generated in the production processes. Comparisons between alternative production processes are improved, and the data may serve as a basis for internal pricing measures. Concerning the second question, difficulty in reconciliating the principles of economic control with the culture present in a hospital is identified as the main obstacle to a new management accounting system..

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.

During the last decades major changes has occurred at the financial markets, meaning an increasing supply and a greater variation of financial instruments. The saving habits of the Swedish people have gone from traditional bank deposits to investments in equities, funds and bonds. All this together with the great rise in the stock market at the late 90?s has brought words like risk and return up-to-date, and is the background to the development of a new law concerning financial advising which come into force the 1th of July 2004. The contents of the thesis can be described as three bricks, representing the survey questions.

This report describes the design and construction of a prototype that automatically aims a microwave link towards a target. The link, that is located on a mobile aerial mast, is used by Saab Training Systems as a part of an infrastructure network. The report also discusses the development of a GUI that communicates with the control unit by Bluetooth.The control unit, called Pan/Tilt-controller, controls the position of the link by stepping motors. One motor controls the azimuth angle and the other one controls the elevation angle.By a GUI the operator enters the coordinates on its own position and the targets position. Hereafter a bearing is calculated and it will be sent up to the control unit.The control unit will sense its own direction by a magnetic sensor that works as an electronic compass.

The purpose of this study is to contribute knowledge on how pedagogues use play as a way to expose children to the English language. I chose the qualitative method of interviews to conduct my study. The objects of study were four English speaking pedagogues at a preschool with English in their profile. This profile was a major factor when choosing where to carry out the study, as not every preschool in Sweden offers English.The interviews were conducted in English, as all four pedagogues were native English speakers and I did not want a possible language barrier to influence the results. The questions were composed with play as a focal point and a way to expose the children to English.My findings showed that play is an important tool for children to take part of and learn English.

The purpose of this study was to examine leadership in the public sector based on leadership models, organizational factors, conditions and health of employees. The study was divided into sub-study one and two. In sub-study one the design was an observational study using cross sectional design in which 67 first line managers in the public sector answered a survey about conditions and leadership models. Sub-study two was an observational study using case-control design focusing on a health promoting leadership intervention in the municipal sector. Two semi-structured interviews and 41 surveys were collected.

The purpose of this thesis is to examine how the Management Control System is affected by a change in the owner structure from family owned to not-family owned. The study also tries to identify explaining factors behind the possible effects to the Management Control System. The study is based on a comprehensive case study on the company Alcro-Beckers which, in year 2001, was acquired from the owner Lindéngruppen fully owned by Ulf G Lindén. The acquirer was the non-family owned company Kemira OY, a Finnish stock listed group. The empirical foundation mainly comes from interviews conducted with people who were/are directly connected to the company, either as employees or as representatives for the owner.

Motion är viktigt för vår hälsa, men många som börjar motionera slutar inom en snar framtid (Fallon, Hausenblas, & Nigg, 2005). Det är därför viktigt att utveckla strategier som motiverar människor till träning. Visualisering är en teknik som visats ha en motivationshöjande effekt hos motionärer. Kim och Giacobbi (2009) menar dock att det finns ett behov av att skilja på innehåll, syfte och effekter inom motionsvisualiseringen och att ett nytt mätinstrument därför behövs. Syftena med studien var därför att: (1) utveckla och testa mätinstrumentet the Individual Profile of Imagery Experiences in Exercise (IPIEE; Weibull & Johnsson 2010), samt att (2) studera motionärers frivilliga och spontana visualiseringsupplevelser.

Sweden is currently a country in which a large amount of children?s time has changed to be spent within institutions, for small children these institutions are preschools. These are places where notions are created regarding what children are, what?s good for children, what?s normal and desirable regarding children. The purpose of this study has been to decipher what?s considered desirable and what notions or ideas regarding children are prevalent in preschools with an I Ur och Skur profile.

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.

SummaryBackground: Management control is important for all kinds of activities, both in trade and industry and in the public sector since you must economize on scarce resources. There are nevertheless many different views on management control, which have changed with the times. With regard to the public sector in Sweden, the management control systems have changed radically the last half century, especially from the 1980s, due to depressions and increased focus on effectiveness. New approaches have been taken by many municipalities and county councils, both in Sweden and internationally, where the former management control systems have been abandoned in favour of result control, target costing, and activity-based-costing, for example. Another new approach has been the Balanced Scorecard, which was introduced by Kaplan & Norton in a pioneering article in 1992.The Balanced scorecard is a multidimensional tool, originally intended to be used in trade and industry, but with regard to its nature, it has been adopted even by many non-commercial organizations, especially in Sweden.

The underlying purpose of this study is to see whether a library focused solely on providing literature in other languages than Swedish serves as a unifying, integrating force, or as an agent for division and exclusion. The study focuses on the International Library in Stockholm. The authors have created a profile of the visitors of the selected library, concerning their characteristics, their library habits and their perceptions of the International library. This profile has then been compared with the staff?s perception of the visitors as a group.

Studiens syfte var att undersöka om det fanns skillnader i personlighet och val av konfliktstil beroende av vilken placering respondenterna hade i syskonskaran samt om Locus of control skiljde sig mellan olika åldersgrupper. Samband mellan chefers konfliktstil och personlighet undersöktes också. De 103 respondenterna som var mellan 25-75 år, 63% män och 37% kvinnor, besvarade en enkät som bestod av demografiska frågoroch arbetsrelaterade frågor om chefskap. Tre test användes; ett personlighetstest, RottersLocus of Control och Thomas-Kihlman?s konfliktstiltest.