We would like to gain a more in depth knowledge of whether the modern orientations both within corporate governance and control philosophy lay the foundation for enterprises? more sustainable success. These both modern orientations are increasingly focusing on the importance of enterprises? setting of goals and visions on the basis of stake holders? interests and the employees? more active engagement in and motivation for the goal achievement. Despite these common inherent characteristics, it is not evident from current scientific debate how such integration actually emerges in the control philosophies of the enterprises.

At a manufacturing company, due to the competition the price is reducedtowards the manufacturing cost. Therefore it is important to maintain control ofones costs and keep calculations up-to-date.This thesis deals with cost accounting at a aluminium-processing company. The report focuses on calculating machine cost per hour since the manufacturing costs are the major part of the total product cost.Managers on the company believe that the costs they use in calculations todayneither is up-to-date nor advantageous in a market aspect and due to that their calculations need to be revised. The machines cost per hour is a major part in the manufacturing calculation. The company wants to provide a competitive price that also covers their costs.

AbstractSAAB has for a long time used user controlled pilot models in ARES. ARES is a simulation tool used in the desktop environment for simulations and calculations of the JAS 39 Gripen fighter and other aircraft. ARES stands for ?Aircraft Rigid body Engineering Simulation?. To work with these pilot models has been both time-consuming and inefficient.

Syfte: Syftet med denna uppsats är att studera om förändringar i arbetet med rörelsekapital hade ett samband med lönsamheten i företag. Som mått på rörelsekapital används Cash Conversion Cycle och som mått på lönsamhet används ROA.Teoretiskt perspektiv: Den teoretiska referensramen består av teorier om Working Capital Management, Cash Conversion Cycle, Lean, Supply Chain Management och Supply Chain Finance.Metod: I denna uppsats används en kvantitativ metod där sekundärdata samlas in från årsredovisningar för 2005 och 2013. Denna data ligger till grund för fyra korrelationsanalyser. Den beroende variabeln i korrelationsanalyserna är ROA och defyra oberoende variablerna är Cash Conversion Cycle, dagar i lager, dagar som kundfordring och dagar som leverantörsskuld. Urvalet i denna studie består av svenska aktiebolag inom branschen tillverkning och industri med fler än 50 anställda.Empiri: Empirin består av fyra tabeller som presenterar de beräkningar som gjorts.Slutsats: Sambandet mellan förändring i Cash Conversion Cycle och förändring i ROA blev väldigt svagt positivt men inte signifikant.

This paper examines and analyzes effects of the introduction of a new management control system tool within a Swedish public health organization, the Södra Älvsborg hospital, and its possible effect on organizational change. The new management control system tool, known as the SÄS-model, has been widely criticized for being too costly and with too small positive effects to be shown. Our approach has with that as a background been to examine whether the implementation of the SÄS-model and its balanced scorecard has been able to result in effects regarding organizational change. We have through a case study aimed to analyze how a management control system, much alike one that is typically used within foremost private organizations, can promote organizational change. Our results suggest that the implementation of the SÄS-model and the balanced scorecard has given the organization clearer visions and goals.

The government appointed in 2004 a special investigator with the objective to investigate the possibility of introducing a new law concerning implementation of obligatory cash registers with certain certification. This resulted in SOU 2005:35 ?Krav på kassaregister - Effektivare utredning av skattebrott? (Proposition 2006/07: 105). Following advice received from the respondents, the government has drafted a bill submitted to parliament in March 2007. Government bill 2006/07: 105 proposals for new law on cash registers, and submitted to parliament 2007th Act (2007:592) on the cash register was adopted by parliament in March that year and came into force on 1 January 2010.

The Swedish energy companies have several different systems for data collection of the energy consumption of their clients. Often computerized remote meter readers are put in practice in order to register the energy consumption of large companies. The majority of household clients, however, are read off by the assistance of manual methods. Household power consumption is read off once a year. As a result, these clients are not debited for their actual consumption; their invoices during the year are the result of estimations.

Vi lever i en värld där handeln mellan länder ökat kraftigt och blivit mer global. Avståndensom varor transporteras har blivit allt längre. På grund av förändringarna i världshandeln harefterfrågan på fler och längre transporter skapats. Till följd av detta har den ökande trafikenen allt större negativ inverkan på natur och människa, både globalt och regionalt, genomexempelvis buller och utsläpp av koldioxid. Idag står lastbilen för den största inverkan avtransportsektorns miljöpåverkan.Studie har haft till syfte att fylla i luckor i forskningen genom att utreda och jämföra EUR-palloch DACA:s plastpall utifrån deras användningscykel.

An increasing global population and a worldwide growing urbanization has raised the questionabout the future food security in cities all over the world. Peak-oil limits the access to cheap fossilfuels which threatens the global food-supply chain. This has resulted in a larger awareness anddiscussion related to urban agriculture. Growing crops and keeping animals within the city-borderscould be one way of creating a more robust and sustainable food supply for city dwellers. However,to enable an expansion of the urban agriculture many theorists argue that policies and institutionalstructures that supports and promotes city farming have to be developed.

Syfte: Syftet med denna uppsats är att studera om förändringar i arbetet med rörelsekapital hade ett samband med lönsamheten i företag. Som mått på rörelsekapital används Cash Conversion Cycle och som mått på lönsamhet används ROA.Teoretiskt perspektiv: Den teoretiska referensramen består av teorier om Working Capital Management, Cash Conversion Cycle, Lean, Supply Chain Management och Supply Chain Finance.Metod: I denna uppsats används en kvantitativ metod där sekundärdata samlas in från årsredovisningar för 2005 och 2013. Denna data ligger till grund för fyra korrelationsanalyser. Den beroende variabeln i korrelationsanalyserna är ROA och defyra oberoende variablerna är Cash Conversion Cycle, dagar i lager, dagar som kundfordring och dagar som leverantörsskuld. Urvalet i denna studie består av svenska aktiebolag inom branschen tillverkning och industri med fler än 50 anställda.Empiri: Empirin består av fyra tabeller som presenterar de beräkningar som gjorts.Slutsats: Sambandet mellan förändring i Cash Conversion Cycle och förändring i ROA blev väldigt svagt positivt men inte signifikant.

We would like to gain a more in depth knowledge of whether the modern orientations both within corporate governance and control philosophy lay the foundation for enterprises? more sustainable success. These both modern orientations are increasingly focusing on the importance of enterprises? setting of goals and visions on the basis of stake holders? interests and the employees? more active engagement in and motivation for the goal achievement. Despite these common inherent characteristics, it is not evident from current scientific debate how such integration actually emerges in the control philosophies of the enterprises.

The purpose of this paper was to examine how people experience the practice of Cannabis in daily life. The study was based on interviews with five individuals who have experience with cannabis use. They do not represent a bigger population only themselves. We chose these particular individuals because all of them began using cannabis at a young age- everyone before they were twenty. But they have been using cannabis because of different reasons.

The purpose of this thesis is to examine how key performance indicators are being used as performance management tools within the production industry. Specifically the purpose is to investigate how the KPI:s within the telecommunications industry drives reusability regarding production test systems. This thesis will also highlight today?s cost models and suggest improvements of the KPI and what new ones could be introduced. A case study at Ericsson AB has been performed.

When anyone acquires control over a listed company the mandatory bid rule is triggered. This means that the person who acquires the control has to make an offer to buy the remaining shares in the company. The purpose of the rule is to protect the minority shareholders from the buyers. This rule has been considered to be burdensome and thus it is followed by an exemption rule which under some special circumstances may make the mandatory bid rule void. The purpose of this thesis is to analyze if the exemptions given by the Swedish securities council (in Swedish Aktiemarknadsnämnden) are in accordance with the purpose of the mandatory bid rule and if a review of these rules are needed.To answer the purpose, the Swedish securities councils statements has been analyzed, to determinate if the exemptions are in accordance with the purpose of the mandatory bid rule.

The design regulations of Boverket (BKR) have long been the mandatory standard for construction design in Sweden. However from the end of the year 2010, the BKR will be replaced by the European standard Eurocode (EC). The transition to EC has been delayed and it is not until the second of May 2011 that the use of EC will be mandatory. Because EC and BKR differ from each other it is highly interesting to investigate and explain these differences.The purpose of the thesis is to compare the two standards and investigate how they give different results or not for the dimensioning of structures of steel with associated loads. The current project HVC (Pets Science Center) in Uppsala is used as a model for the design of the steel structure used in this study.