The purpose of this essay was to examine whether small businesses can avoid ac-counting crimes with a well-conducted internal control system. The questions we asked ourselves was, whether and if so, companies can prevent this from happening by using a internal control.In this essay we used a qualitative approach. Essential information was given to us from four different interviewees. We also worked from an inductive approach which means that we interviewed people without any earlier research to build on. The method also had a hermeneutical approach, which means that we made different interpretations based on the reference framework and the empirics.After the study had been carried out, we concluded that all evidence from this essay suggested that even small businesses need an internal control to protect their business.

En majoritet bland ledare i olika organisationer har en bakgrund som storasyskon eller ensambarn (Hudson, 1990). Denna studie genomfördes för att få svar på om personer med ledaransvar skiljer sig åt gällande syskonplats och locus of control jämfört med de personer som inte har ledaransvar. Ledare och medarbetare på en statlig myndighet svarade på en enkät gällande plats i syskonskara, erfarenhet av ledarskap och locus of control. Resultatet visade att sistfödda i detta urval hade en högre grad av intern locus of control än förstfödda vilket kan tyda på en annan typ av sistfödd på denna myndighet. Urvalet var dock bristfälligt (N = 48) och slutsats kunde inte dras utan att riskera ett felaktigt resultat..

The thesis was performed at Forsmarks Kraftgrupp AB in the department ofmechanical engineering, FTCM. Forsmark nuclear power plant has had problems with cracks in some of the controlrods which are placed in the reactor at Forsmark 3. To investigate the cause of this,material samples were taken from five of the damaged control rods. This sampling ofthe rods resulted too short rods to be transported in the shipping container to theinterim storage facility for used nuclear fuel in Oskarshamn. Control rods are crucial components in a nuclear reactor, regulating the reactoreffect by blocking or unblocking fuel rods. Control rods which have been in thereactor are always handled under water in order to protect against the radiation theyemit. The task was to design a control rod adapter that extends the control rod sotransport can be performed from Forsmark. The goal of the work was a complete setof blueprints so the control rod adapter can be manufactured and mounted on theshort control rods and then be transported to the interim storage facility. The work began with mapping of how control rods normally being handled from thereactor to the interim storage facility.

Värnamo Elnät owns and operates a ripple control system which is used to control loadsespecially when the grid is heavily loaded and for control of street lighting. This report aims atclarifying technical and economic aspects of the ripple control system?s future. The system wasinstalled from 1975 and onwards and its use was greater in those days when the controllableloads where greater then today, the current controllable load level is about 3 MW. The reporthighlights three different aspects of the ripple control system?s future ? retain the currentsystem, reinvest in a newer system or discontinue the system.In the report the author also discusses relevant connections to Smart Grids and future meteringsystems and tariffs.

The purpose of this essay was to examine whether small businesses can avoid ac-counting crimes with a well-conducted internal control system. The questions we asked ourselves was, whether and if so, companies can prevent this from happening by using a internal control.In this essay we used a qualitative approach. Essential information was given to us from four different interviewees. We also worked from an inductive approach which means that we interviewed people without any earlier research to build on. The method also had a hermeneutical approach, which means that we made different interpretations based on the reference framework and the empirics.After the study had been carried out, we concluded that all evidence from this essay suggested that even small businesses need an internal control to protect their business.

We have performed a case study on Acne Jeans, a creative Swedish fashion company, which initiated a cooperation with the Swedish venture capital firm Öresund. The aim of our paper was to examine what motivates a venture capital firm to transform the management control system of a creative company, into a more formal system of control. Main results: Öresund did not have an excessive impact on the management control system of Acne Jeans, due to three main reasons. First of all, Acne Jeans had a satisfactory management control system prior to the cooperation. Furthermore, the relationship between the two parties was characterized by mutual trust.

The aim of this study is to examine and analyze how management control mechanisms evolve within an organization when a requirement of return on equity is imposed, as well as why the mechanisms evolve the way they do. A case study was performed on Samhall, a Swedish state-owned company, which has the aim to help people with disabilities develop by providing meaningful work. The framework provided by Samuelsson, defining five means of control in organizations was used to structure the study. Further, theories within New Public Management have been used to provide the reader with a proper background to the research area. Theories from the institutional field of organizational research have also been used to provide further depth to our analysis.

Humans and dogs are both mammals. One of the differences between the two species is that man walk on two legs and dogs on four legs. There are also differences in the nerve system between the two species. The human nerve system is supposed to provide opportunity for fine motor tasks- while the nerve system of the dog is more focused on the ability to perform locomotor tasks. Humans need to increase their motor control and postural control when affected by various conditions and diseases.

Our purpose with this qualitative study is to investigate how teachers experience their work situation, using Karasek and Theorell?s demand-, control- and support model. The study is based upon ten semi-structured interviews with gymnasium teachers. The interviews were transcribed and coded with three different themes; demand, control and support. We analyzed the results with Karasek and Theorell?s mentioned model.

Corporate responsibility is a popular phenomenon of today. The interest for the subject is extensive and means for implementing corporate responsibility strategies within organizations are demanded. There are studies showing how management control systems can be used in order to implement general strategies into organizations. Still, management control systems designed for the implementation of corporate responsibility strategies, in particular, are not provided by the current academia. The aim of this paper is to contribute to studies within management control systems by studying the management control system specifically designed to implement corporate responsibility strategies.

This master thesis reviews advances in detection and diagnosis of static friction (stiction) in control valves. Control valves suffering from stiction results in oscillating control loops which in turn decreases both the process stability and reliability. Perstorp AB sees a necessity to automatically detect stiction in valves before the effects of the malfunctioning valves have become too severe. This thesis presents an introduction to maintenance, control loops and how stiction in valves can affect performance of control loops.A selection of methods presented in the literature are introduced and examined using normal operating data from the site in Perstorp. Common for all selected methods is their intuitive ideas and that they are based on normal operating data and minimum amount of process knowledge.

There is consensus in research, policy, business and many other areas around the benefits of creativity. Previous research shows that creativity is only spurred under certain conditions. Usually creativity is not associated with concepts such as control, deadline or cost effectiveness. Companies, by contrast, have the need for control and management of their operations, which implies that the two processes can be difficult to reconcile. A company that wants a high creativity while maintaining control and management is forced into a series of organizational compromises.

In today's globalized world it is essential to achieve goal congruence within a multinational corporation despite the distances between the headquarters and subsidiaries. A case study has been performed to examine how control of sales units within a Swedish multinational corporation is achieved. Otley's framework has been used in the study to provide an overall picture of the control system where the analysis is based on five areas: key objectives and goal evaluation, strategies and plans, target setting process, incentives and motivation as well as information flows. To complement this framework, theories of convergence and divergence by Busco et al. have been used as well as theories of hierarchical control and self-control by Holmström.

The aim of this study has been to examine the role of control mechanisms when it comes to building relationships in a small business network. In order to reach this goal, we have performed a case study of a Swedish supplier of machines to the engineering industry, which acts as the exclusive representative of a foreign manufacturer on the Swedish market. Main results: A number of control mechanisms, both formal and informal, could be identified in the network. Their specific use, as well as relative importance differ between different actors in the network. In general, the importance of formal control mechanisms decreases as the relationship evolves over time and the importance of informal ones, mainly trust, increases in a corresponding manner..

The function of budgetary controls is to control the resource allocation within companies. It can also be an instrument for measure and control subordinates and/or business units? performance (Van der Stede 2001). This paper concerns the latter; when the budgetary control function is used to measure and control subordinates performance based on budget. Previous research in this area has not yet accomplished to explain the effects of tight budgetary control which Hartman (2000) considers as the main issue to be concerned about in management accounting research.Previous research has presented contradictory findings regarding tight budgetary control explained by positive effects as well as negative effects during the last decades.