This thesis studies private equity firms' implementation of management control systems in their portfolio companies and whether the systems are affected by cross-national differences. A comparative case study examines five different private equity firms to derive if there are any differences between the private equity firms' management control systems in the United States, Europe and China. The empirical observations are categorized according to the framework developed by Merchant (1985) and further developed by Merchant and Van der Stede (2003). Theory on the effect of multinationality on management control systems, also developed by Merchant and Van der Stede (2003), are used to explain possible findings. The applied theory includes the cultural dimensions developed by Hofstede (1984) and Hofstede and Bond (1988).

I want to, but how? My work is a research of the creative process. I have asked myself how ideas take form and how materials can become bearers of ideas. The work has been treated as an action rather than an object. The result shows my research and my interpretation: the process and result are the same..

Arbetet handlar om inkludering och beskriver en kommuns strategi för att förändra sin verksamhet från en exkluderad särskola till att alla elever erbjuds plats på sin hemskola..

The project has been done in cooperation with Schenker Åkeri AB in Sweden, Halmstad. Theproject is based on an inspection made by Arbetsmiljöverket, where they found minorshortcomings with distribution of goods for the employees. The project is an investigation ofthe drivers? working environment.Schenker Logistics is one of the world's leading providers of integrated logistics services.Schenker Åkeri AB is a subsidiary to Schenker Logistics and transports 2.4 million tons ofgoods yearly.The project started with a background study to evaluate drivers working environment. Wehave studied goods receptions, the working environment, strain injury and injury mechanisms.Methods used was observations, tests, questionnaire surveys and ergonomic andbiomechanical calculations.One result of the study is a working model, which gives recommendations for the maximumweight a driver should push and pull.

Title: The appraiser?s choice of valuation method ? factors that influences the choice of company valuation methodsSeminar date: 04/06/07Course: Master thesis in Business Administration, 10 Swedish credits.Authors: Anne Benedicks and Veronica ÖbergAdvisor: Eron OxingProfession of category: Financial analysts, auditors and company lawyers.Key words: Company valuation, valuation methods, cash flow analysis, comparative valuation, the net asset value method.The Main Issue: What is of decisive importance when choosing a special company valuation method?Purpose: The purpose of this paper is to identify, analyse and evaluate the most common methods of valuation for financial analysts, auditors and company lawyers and those factors that influences the choice of method.Method: A multiple survey has been implemented for the actual profession categories. Primary data was collected through semi-structured interviews and a questionnaire survey.Theoretical: The theoretical frame of reference is based upon the paper?s dependent variable, i.e. the role of the appraiser.

Avtalsrätten vilar på principen att avtal skall hållas. Den som vägrar att uppfylla sitt avtalslöfte kan tvingas att fullgöra sina skyldigheter och betala skadestånd genom tvångsåtgärder av myndighet. Men precis som för principer i allmänhet, så har även denna princip ett flertal undantag. En teoretisk motivering för att befrias från en avtalsförpliktelse är den tyska Omöjlighetsläran som växt fram på grundval av den romerska rättsgrundsatsen - impossibilum nulla obligatio est. Denna lära förespråkar attvid förekomst av objektiv ursprunglig omöjlighet, dvs.

The executives of a firm possess considerable influence over a company's financial reports. The numbers can be adjusted in a favorable direction by engaging in Earnings Management, which harms the reliability of the financial reporting. Previous research suggests that Earnings Management can differ between genders. In recent years the debate about a woman's role in the business world has received generous attention in media. Moreover, the presence of women in leading positions has become a relevant issue for firms.

The aim of this study is to investigate which management control mechanisms evolve in companies that receive funding from Venture Capital companies and why the management control systems evolve in the way that they do. A case study was performed on three Swedish high technology companies, that all received funding from Venture Capital companies for the first time in 2006. Merchant?s framework, defining all management control mechanisms as either, results control, action control or personnel control, was used to structure the study. Results show that the companies that received Venture Capital all increased the use of management control mechanisms within results control, action control and personnel control.

The management of water resources and waste water varies between the countries of the EU. For many years, a large part of the water in Europe has been contaminated by, among other things, insufficiently treated waste water and emissions from agriculture. The EU Water Framework Directive 2000/60/EC and the Urban Waste Water Directive 91/271/EEC are intended to harmonize fresh-water management and waste water management within the whole EU, aiming at safeguarding drinking water of good quality and a high quality of all water within the EU today and in the future. There are however some problems concerning the waste-water directive. One problem is the huge investment needed in Slovakia to fulfil the demands of the waste-water directive for waste-water management in larger communities (with more than 2000 inhabitants).

I started this project with the understandning that European hisory has become more important in government documents as a part in a larger European discourse, and that this fact is likely to be reflected in the chools textbooks. Therefore this essay deals with the task of comparing history textbooks over time trying to find changes. Firstly to find out how much space European history is afforded in the textbooks, and secondly how Europe is described and used in the textbooks. In my first task I will use a content analysis and in my second a conceptual analysis. My material consists of eight books and I have three pieces of older educational materials from the years 1949, 1954 and 1962.

Consumers today leave a fragment of information when they pay with their debit and credit cards. The aim of our work is to investigate ways to design a concept of a system in which digitally stored information that today is fragmented among several different holders, can be assembled into a system and made available to consumers. In our study of how a system for financial flow of information should be designed, we intend to study the present situation and the attempts made to alter it into a more informative reality. We intend to investigate the flow of information when a consumer pays by card, and the possible solutions regarding the design and transportation of digital receipts. A majority of the information of our digital consumption is today handled digitally.

The purpose of this study is to find out how social workers in one medium and one smallmunicipality in central Sweden perceive the need of financial support for young adults formore than one year and what the causes might be. To answer our research questions aqualitative research method was used and four social workers were interviewed. The resulthas been analyzed based of social exclusion, stigma, as well as on structural and individuallevel and linked to previous research. Our results show that although young adults are anexception for long duration for financial support, there are those who lack other means ofsupport for a long time. The results also show that young adults often are recurring in thesocial services, and they are long-lasting.

This thesis examines the multiplatform design issues of a development project using agile project methods and how they were resolved. Data was gathered through observation, photography and keeping of a journal using action research as a methodological framework. The thesis is concluded with recommendations on how to deal with these issues in similar projects under similar conditions..

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).

Studiens syfte var att se om känslan glädje leder till att man uppmärksammar en viss typ av information i större utsträckning än annan. I detta fall för positivt belönande ord respektive positivt icke belönande ord. Denna studie är en replikering av Tamir & Robinsons (2007) studie som fick belägg för detta. Deltagarna delades in i två grupper där experimentgruppen som bestod av 9 deltagare fick i uppgift att skriva ner en händelse som gjort och fortfarande gör dem glada för att väcka ett tillstånd av glädje. Kontrollgruppen som bestod av 10 deltagare fick istället i uppgift att minnas och skriva ner hur deras sovrum ser ut för att hamna i ett neutralt tillstånd.