Every year, Swedish municipalities transfer considerable amounts of profit from public housing companies to the owner municipality. Municipalities are allowed to do this, provided that the money is used to pay for certain purposes. But there are no legal repercussions if they do not comply. Not all municipalities choose to transfer profits. Based on partisan theory, this difference could be explained by the political governance of the municipality.

This master thesis deals with problems in the arc length control in Pulsed MIG/MAG Welding. The main problem is that it is not possible to measure the arc length. In the present solution the voltage over both the electrode and the arc represents the arc length. To improve the arc length control a model of the electrode melting has been built. One output from the model is the voltage over the electrode and with this voltage together with the measured voltage it is possible to calculate the voltage over just the arc.

We have been looking at three different types of agriculture in Södermanland, in the middle east of Sweden. We call the different types for Intensive, Extensive and Mix. The purpose is to get an economic defensible plan for how to run different farm sizes. We also have been looking at the working hours and how many hours the different types will give. We have a farm called Taxinge Gods as our pilot farm. Taxinge Gods grow 407 ha land and is located 60 km southwest from Stockholm.

Background: When companies decentralize their operations into profit centers, transfer pricing often becomes an integral part in intracompany trade. A profit center may affect both revenues and costs and seek to maximize profit. Transfer Pricing is a complex subject because it is affected by a large number of factors including the profit centers will to generate profits. This leads us to the subject of decision-making in a transfer pricing-systems. On what grounds are decisions made? Are transfer pricing purposes, factors and interests taken into consideration? What type of information is used in such decisions, how is the transfer price issue perceived and how is it used?Aim: The purpose of this thesis is to analyze which type of information that is makes up transfer prices, how the transfer price is perceived by different parties and how it is used for decision-making.Completion: A qualitative study has been performed with current theory as a starting point.

Who would not like a profit of more then 95 % in a day? Investors in Sweden had thatopportunity, if they had bought a certain stock on the primary market and sold it on the firsttradable day at the Stock Exchange. Most of that profit fell into the hands of institutionalinvestors. The reason for this extraordinary profit was the underpricing of that specific stockduring its initial public offering (IPO).Our report aims to analyze the relationship between offer price, underpricing and theownership structure of stocks. Our investigation is based on all IPO?s on the Stockholm stockexchange during the years between 2000 and 2005.

This study aims to examine the effect management control systems have on which goals health centers prioritize. The management control systems of one privately owned and one publicly owned health center have been studied through a qualitative case study. Robert Simons (1995) framework with four levers of control (diagnostic control systems, interactive control systems, belief systems and boundary systems) has been used to structure the study. For both health centers we found a conflict of interest mainly between the diagnostic control system and the beliefs system, where the diagnostic control system is biased towards quantitative goals and the beliefs system is mainly biased towards qualitative goals. However, despite the unbalanced levers of control the studied health centers have been able to reach a well functioning compromise between quantitative and qualitative goals..

Locus of control och självkänslaEn jämförelse mellan elit- och icke elitidrottareHelén BlomstrandBesitter individen en hög inre locus of control anser denne attindividen själv är ansvarig för valen denne gör i livet, medan en högyttre locus of control innebär det motsatta. Syftet med studien varbland annat att se om elit- och icke elitidrottare skiljde sig gällandelocus of control; får elitidrottarna högre förvärvade än traitbaseradeinre attityder gällande självkänsla och locus of control, än ickeelitidrottare, har locus of control samband med självkänsla. Enenkätundersökning genomfördes på 82 idrottare varav 42elitidrottare. Resultatet visade att elitidrottarna uppvisade signifikanthögre resultat gällande inre locus of control än icke elitidrottarnasamt att det fanns könsskillnader då männen uppvisade högre värdengällande en inre work locus of control. Resultatet indikerar även attbassjälvkänsla har ett positivt samband med locus of control.Diskussionen fördes kring om en högre inre locus of control ledertill bättre idrottsliga resultat samt kritisk granskning av gällandeuppsats.Keywords: locus of control, external and internal, athletes, self-esteem.

NorFor is a cooperative project between the consulting organisations owned by the farmers in the Nordic countries ? Sweden, Norway, Denmark and Iceland. The project started in 2001 and the outcome, the system for ration calculation NorFor Plan and the model for evaluating the ration NorFor Evaluation, was completed in 2006. Along with NorFor Plan economical optimization are available and according to literature, the optimization will generate a 2 öre lower feed cost per kg milk, and thereby improve the profit for the farmer. The use of NorFor Plan in Sweden for feed optimization during spring 2008 has been very small. In this study eight herds in the middle of Sweden fed half the herd according to the classical system used in Sweden and the other half according to NorFor Plan system.

We have chosen to write our essay in collaboration with Varbergs kommun, where our starting point is to improve energy efficiency by management control. Their occupation separates from a pure profit driven corporation and therefore the management controls have to be adapted accordingly.  The reason why we have chosen to write an essay about the management control opportunities to improve the energy efficiency depends on two different reasons. The first reason is that we find it very interesting, how with support from the management control it is possible to improve different parts of the operation. And the second reason is that Varbergs kommun expressed a wish that they wanted to improve their energy efficiency process.The purpose of the essay is to describe and analyze the opportunities with support from the management control to help improving the process of energy efficiency in a municipal operation.

We have chosen to write our essay in collaboration with Varbergs kommun, where our starting point is to improve energy efficiency by management control. Their occupation separates from a pure profit driven corporation and therefore the management controls have to be adapted accordingly.  The reason why we have chosen to write an essay about the management control opportunities to improve the energy efficiency depends on two different reasons. The first reason is that we find it very interesting, how with support from the management control it is possible to improve different parts of the operation. And the second reason is that Varbergs kommun expressed a wish that they wanted to improve their energy efficiency process.The purpose of the essay is to describe and analyze the opportunities with support from the management control to help improving the process of energy efficiency in a municipal operation.

Background: Since the start of the twenty-first century it has become very important for companies to act in a responsible manner, in guides of CSR. The idea is that companies have more responsibilities than to achieve a higher profit for their shareholders. They should also care about the society and act in a responsible way.Problem discussion: Problems concerning CSR are that the internal part of the sustainability work has not encountered the same level as the external part of the sustainability work. Companies are today struggling with implementing CSR into their business strategies.Research questions:1. What does a company has to consider when working with CSR? 2. How can management control systems help the implementation of CSR into the organisation?Purpose: The purpose of this thesis is to examine what a company has to consider when working with CSR and how management control systems can help the implementation of CSR into the organisation.

The purpose of this thesis is to find means of control that secure cost efficiency regarding the accommodation for the employees on missions abroad of the Swedish Ministry for Foreign Affairs. Today the ministry?s cost for the employees? rented housing is 100 million SEK and there is a need of improvement in the control of these costs. A work method for organizational development will be used in order to reach the findings presented in the thesis. First we study the strengths and weaknesses in today?s control system.

The purpose of this study was to examine if there was a relation between birth order, gender and locus of control. There where 162 participants in the study, 44 men, 115 women. Birth order was coded into three levels. There where no significant differences between birth order and locus of control. The result showed that female participants where more external when it came to locus of control.

Background: Non-profit organizations have a large and significant role in Swedish society and Thunberg (2006) choose to express it like Sweden stops without nonprofit effort. But in several non-profit organizations, and then perhaps especially in sports, there exist problems with the economy. Tate (in Vermeer, Raghunandan & Dana, 2009) explains that the audit of non-profit organizations differs from the audit of for-profit companies as they often have differences in culture, organizational structure, financial requirements, accounting standards, financial reporting, financial statements and the auditor's risk environment. While the audit is different, it should also be noted that in the vast majority of non-profit organizations, there are no statutory requirements for audit, but despite this, 99% of all non-profit organizations have some form of audit regulated by their statute (Lunde?n & Lindblad, 2011).

I denna studie har undersökts personlighet och Health Locus of Control hos 56 kvinnor och män i åldrarna 18 till 65 år, där 30 var svenskar och 26 var tyskar. Undersökningens frågeställning var: Är en eller fler personlighetsdimensioner i Fem-Faktor-modellen relaterade till i vilken utsträckning en individ har Internality, Powerful others eller Chance Health Locus of Control. En NEO-PI enkät och ett Multi dimensionella Health Locus of Control-skalan-formulär administrerades. Resultatet från undersökningen kunde påvisa en signifikant korrelation mellan Openess to Experience och Powerful Others Health Locus of Control samt Conscientiousness och Powerful Others Health Locus of Control. En signifikant skillnad mellan svenskar och tyskar beträffande Powerful Others kunde också påvisas.