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.

The pupose of this study is to qualitatively study how teachers at a high school work with the schools demokratic mission under the management by objectives and what the policy document says and how the students can partcipate in different issues. My question fomulations are: What does it say in the governing documents about schools democratic mission and student influence? How do teachers concretely work to implement the values of democracy and student influence? How can the class councils used as part of the school's democratic mission? The theoretical frame of the study is about the school democracy mission and the possibilities and limits.  Futhermore a brief review of the fundamental values of the school are presented, followed by how the democratic process works.I used the qualitative analysis in order to find a lot of information about a small amount. Its strength is to convey a lot of information about a small number of observations and if the material is small in size.

In the digital era, new services have entered the public libraries, like seeking information on the Internet, in databases, newspapers online etc. But many citizens do not know that these services exist. The libraries have a democratic responsibility to inform about them. In the county of Östergötland a project started in 2001 where libraries in five small municipalities built websites in which they present all their electronic services available. One of the aims was with the help of different kinds of marketing to reach special groups of people, like adult students, small companies and politicians.

The purpose of this degree thesis is to investigate what the English teachers in an upper sec-ondary school, think about teaching students in ability grouped classrooms. The questions that I have set out to investigate include what the teachers think about ability grouping in English, the school?s current organisation of ability groups, the pros and cons of ability grouping in English, differentiation in teaching and if students get more individualized teaching with abil-ity groups, how the teachers cooperate and what would be the optimal teaching situation in an English learning classroom.I did a lot of theoretical research on the subject and studied old essays on similar subjects. I also did some classroom observations to use as background information for my interviews. I interviewed five teachers of different sex, age, and teaching experience.

This is a master degree thesis at Royal Institute of Technology (KTH) betweenÅngpanneföreningen and Programma. KTH is the examiner, Programma is the client andÅngpanneföreningen is mentor for this project.Programma has a product called TM1800 that has problems with EMC; the problem is thatthis product does only pass the CE-check with a small safety margin. This problem can besolved by reducing the radiation from the electric components in the product or by reducing offix base frame. In this degree thesis the focus is only on mechanical redesign.The main problems right now depends on the long distance between the screws, there is anisolating layer on most of the parts and the forces between the joints are too small. The mainfocus is to solve these three problems.The best solutions are when the whole base frame is more or less redesigned instead of onlyredesigning some of the connection points.

Vår uppgift på Valeo Engine Cooling AB i Linköping har varit att förbättra produktionssystemet genom att utveckla internlogistiken mellan lagret och monteringsstationerna samt sättet att lagra material.Valeo är en grupp bildad 1980 genom en fusion av bilkomponenttillverkare. Totalt har Valeo 71500 anställda. De verktyg som Valeo rekommenderar för förbättring av internlogistiken är Small Boxes, Flat Storage och Linefeeder. Användandet av dessa verktyg stödjer de principer som finns inom Toyota Production System och Lean Production.Linefeeder är den person som förser monteringsstationerna med material. Han kör omkring med en dragtruck efter vilken han kopplar på olika vagnar.

Several studies have investigated the relationship between different measures of innovative activity, such as patent statistics and R&D expenditures and some have looked deeper into the differences between large and small firms regarding number of patents issued per employee or per R&D dollar. In this paper, the objective is to find out if there are any indications of a barrier to entry (due to economical factors, lack of knowledge etc) for small firms to get into the field of patent handling. The approach is to first set up a hypothesis based on some simple assumptions about how firms would make decisions about whether to apply for a patent or not and thereafter use econometric methods in an empirical investigation. The data used for this study are figures on number of employees, number of patents granted and R&D expenditures for the Swedish firms in the pulp and paper industry. The main conclusion is that, based on the analysis of the data from this rather limited group of firms, no such barrier can be seen..

AbstractTitle: Message sent ? SUDD AB:s internal communication in the digital age (Message sent ? SUDD AB:s interna kommunikation i den digitala tidsåldern)Number of pages: 40 (44 including enclosures)Author: Lea KaufmannTuthor: Göran SvenssonCourse: Media and Communication Studies CPeriod: HT 2006University: Division of Media and Communication, Department of Information Science, Uppsala UniversityPurpose/Aim: Analyze whether a small long distance company such as SUDD AB can obtain a well-functioned internal communication by using new communication technologies.Material/Method: The analysis is based on qualitative interviews with SUDD AB:s complete staff.Main results: Proven that internal communication is a complicated and very important process also within a small company. New communication channels do not necessarily guarantee an uncomplicated and efficient internal communication but the need to collaborate with old-fashioned channels persists.Keywords: communication, information, channels, effects, content, effectiveness.

In 2010 mandatory audit was revoked for small and medium sized companies in Sweden. At the same time the authorization for accounting consultants was established with the aim of raising the knowledge and status of the profession. Even though The Swedish Companies Registration Office has discovered more errors in the accounting after the mandatory audit was eliminated, it especially concerns those companies who does not have neither an auditor or an accounting consultant. One of the reasons often mentioned to be audited is the auditors role when it comes to lending decisions. Our empirical studie show that the auditors most important function, being unbiased, is not what is of greatest importance for the credit institutions.Instead it was professional skills, and for small and medium enterprises (SME) it was consulting they requested the most.

The aim of this small thesis is to investigate if the probability of business failure is higher at the time of divestment than at the time of acquisition for portfolio companies that have been subject to private equity ownership. The background for this thesis is the widespread critique aimed at private equity firms, claiming that they increase the risk in their portfolio companies. We have performed a study of 53 buyout transactions, involving Swedish manufacturing companies, covering a time span of 13 years, from 1995 to 2007. We find evidence of an increased risk of business failure for the portfolio companies with a short forecasting horizon (within one year). The absolute increase in the sample is however small.

In this thesis a method for evaluating investments in small scale hydro power is presented. An analysis of the future position that small scale hydro production will have on the Nordic electricity market is also carried out. This is done by an inventory of technology and economic and environmental aspects. The inventory is also a guide as to how the project should be implemented.Hydrolyzer is the name of the Excel tool developed to evaluate investments. The tool requests input data from the user and then evaluates the investment and generates a sensitivity analysis.

This thesis investigates if a system for small scale electricity production located in anurban environment can be profitable. The work has been divided up into two parts,one extensive literature study and one case study. The purpose of the literature studywas to investigate the area, resulting in a choice of which technology to be studied indepth in a case study.In the case study a system containing small scale wind turbines and photovoltaicsmounted on Gränby Centrums roof was examined. From data containing wind power,wind direction and total irradiation, possible production from a system weresimulated. Three products of each technology were examined in the simulations.From the simulated production an economic analysis was carried out, this toinvestigate if a system is profitable.

Cambodia, in Southeast Asia, has tropical monsoonal climate with distinct dry and rain seasons. Many people are poor and live in rural areas. Farmers mainly culture rice, and raise pigs, cattle and poultry as well. During two months, a minor field study was performed in Cambodia. The main purpose was to evaluate the impact of contributions done by projects that started in 2005 and were managed by the local organization CelAgrid.

The aim of this work is to analyze if a change in the benthic community can be detected two years after a restoration of a small stream. The samples were taken in a small stream at Tinnerö Eklandskap just south of Linköping. In addition to the restored area, two reference sites upstream and downstream of the restored area were sampled to compare to the restored site. The method used for sampling of benthic fauna in the stream was kick sampling. ASPT, Berger-Parker and Renkonen-indices were used to find out if there was any difference between the reference areas and the restored area.

Decision-making and valuation when buying small caps is a poorly explored area. Likewise, since disputes about deficiencies in the company?s financial and legal standing are, almost without exception, resolved in arbitration with confidentiality requirements for both sides, there is very little empirical knowledge about such disputes. This paper hopes to add empiric experience by describing such a take-over ? the purchase of the Jon Blund companies.