The aim of this paper is to examine how the design of management control in a retail trade company affects motivation among its employees. Our purpose is to identify what actions create motivation and how management can benefit by developing and promoting such activity from its high-performing employees. Motivated personnel have become increasingly important in companies today, and companies are increasingly reliant on individual employees? capabilities. The study covers all parts of the management control system, to see how these align to create goal congruence in an organizational context.

The report is a master thesis about energy efficient measures for an underground facility Hemsö fortress.Several proposals are evaluated economically.Statistics of the electricity used and measurements of several heat pumps are analyzed to find energysavings potentials.The results indicate that several units of a dehumidification system are responsible for over 70 % of theyearly electricity cost. The air that is being dehumidified by these units can otherwise cause damage ofculturally important interior designs.The proposal with highest profit suggests an alternative method for dehumidification. The cooler in theair handling units in Hemsö fortress have capacity to dehumidify the air. However complementary fansneed to be installed to circulate humid air towards the air handling units. The solution can be implementedin three different locations within the facility.

The construction process which is used today while constructing residential buildings has for along time remained unchanged. Unfortunately the development process has gone away frombecoming industrialized and instead most of the work is done at the construction site. In thisrespect this is a worse alternative because the project outcome will be more expensive and theconstruction time will be longer. Skanska?s vision is to have a process which is more like the oneused in small residential buildings which is fully industrialized.The constructing process for residential building involves more parties and therefore it becomesmore complicated.

To be a part of the future we have to make a profit, one way to improve the profit margin is by reducing the fixed costs. This paper discusses the financial results of equipment cooperatives in crop production. Through a case study of three farms in Södermanland, we have an example of how it can look today and how it could look tomorrow. The three farms are crop-producing farms with slightly different orientation. Jursta Gård, 155 hectares, and Djursnäs Säteri, 215 hectares, have grains crop and oilseed crops as the main crops, and Nibble Gård, 340 hectares, mostly have pasturelands and some grain crops.

Karriärcoaching är en tjänst som ökat kraftigt på den svenska marknaden. Tidigare studier inom området har visat att en stark självkänsla stärker en persons hälsa och underlättar för denne att hantera problem. Syftet med studien var att undersöka om karriärcoaching har någon påverkan på prestationsbaserad självkänsla, känslan av kontroll (Locus of Control) samt självbemästring av tankar och känslor (Self-Efficacy). Genom en enkätundersökning har en grupp som genomfört karriärcoaching jämförts med en kontrollgrupp som ej genomfört karriärcoaching. Ett oberoende t-test gav en signifikant skillnad i Locus of Control (p<.05).

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..

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.

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 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..

Non-profit organizations gain increasing attention in society but their legitimacy often decrease by scandals in separate organizations. Doctors without borders (MSF) constitutes an exception and has managed to retain their legitimacy. The aim of this study was to examine how MSF built and retained its legitimacy towards institutional actors in their environment, when the branch in general is suffering from a crisis of confidence. In a case study, this was done by identifying the institutional pressures on MSF and examining which strategies MSF uses to handle the pressures. The study was conducted through qualitative interviews with employees at MSF and actors in their environment.

???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.

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.

Goal: To describe which evaluation method is used by Swedish retailers to assess a potential retail location and to describe to what extent the retail brand effects this strategic decision. Design: Analysis of ten interviews with companies within five retail sectors in Sweden. Main study: Indication of what methods are used to evaluate a location and how a company's retail brand affects the decision. Results: Retailers use a mix of theoretical methods to evaluate the location attributes and possible profit. Most common among mixtures was an application of the analog method, residual method or the checklist method in combination with a financial assessment.