Accounting is a well discussed topic, and an important tool that allows stakeholders and others to interact with the companies. To gain credible reports, the companies require maintenance, activities and monitoring. Wholesalers account for approximately 20% of Sweden's net and is increasing at a steady pace. Few studies on wholesalers are acquired and the internal control has shown to be important for the preparation of the financial statements.Therefore the study will be focusing on the smaller wholesaler?s internal control, all the way to the financial statements.

As collaboration between companies move beyond the single transaction into more long-term relationships the consequences of a company's control system become more complex. The aim of this paper is to provide an understanding of how intra- and inter-organizational control and work practices interact through examining how a company's intra-organizational control influences its customer relationships. The empirical research is performed through a qualitative case study where interviews have been conducted with management and sales staff within the case company as well as with one of the customers. The empirical findings have been analyzed using frameworks and theories regarding management control and customer relationships. The study reveals that the intra-organizational control of the case company affects its relationships with customers in a number of ways.

Title:Chillchain for cut flowers ? how the distribution works.Author:Anna-Maja Svarén, student at Lund Institute of Technology, mechanical engineering.Supervisors:Annika Olsson, Department of Design Sciences.Bengt Sahlberg, Bioett AB.Problem:How does the distribution of cut flower works regarding temperature, losses, responsibility, complaints, packaging and weak points?Purpose:The purpose is to map the distribution of cut flowers, with focus on losses in the temperature, from farm to store. The goal is to identify weak points in the chillchain and to se how wrong temperatures affect the flowers. The results can be a help to secure the chillchain.Method:The work started with a problem; map the distribution of cut flowers with focus on temperature losses. Data was collected on the basis of this problem, then analysed, and finally conclusions were drawn.Conclusions:The affect handling and distribution has on a cut flower is very complex.

Transportation constitutes a large part of the forest industry's raw material costs. Transport also contributes a significant proportion of the carbon dioxide emissions. In order to reduce both the cost and environmental impact different types of decision support are required. These, in turn, require extensive information about the road network and correct information on road path selection and transport distances. In the development of national road data base for forestry (SNVDB) a road selection application has been included.

The distance between home and work has increased in recent decades. By the development of infrastructure and public transport, jobs farther from home have become more accessible and this development has in turn increased commuting. Commuting travellers often pass over administrative boundaries which often serve as borders for public transport pricing. Also the market control prices. Research shows that travel times and costs significantly affect commuting choice.

?ÄTA-work? (Changes, Supplementary and Retiring works) is more or less common in all construction projects whether it is about houses, roads or railways, in the planning stage, or in the construction stage. For the Swedish Transport Administration, which is the largest purchaser of infrastructure in Sweden, ÄTA-work is a hotter topic than ever.Economists and managers want to draw conclusions on the projects share ÄTA-work, while the project manager is concerned about whether it is possible to draw any conclusions at all as each project is unique in itself and has its own merits. There is a big variation in the amount of ÄTA-work in different geographic districts in the Swedish Transport Administration.This study shows that the Swedish Transport Administration does not have a unanimous approach regarding the management of ?ÄTA-work?.

ABB Surge Arrestors in Ludvika have for a long time had a problem to keep the moisture at a steady state in the production of their ZnO-powder, that is used to produce varistors.Some black-box models of the spray drying process have been designed and evaluated to find a solution for the problem. After evaluating the collected data it has been found that variations in the supply voltage causes control difficulties for the operator. A cascade control system was designed, consisting of three PI control loops designed with lambda tuning. The disturbance in the supply voltagewas used as a feed forward in the control system.At the end of the project the control system was installed, and tests were made to verify the functionality of the regulator. It was shown that most of the variations in the moisture of the powder could be eliminated using small resources, through purchase of a process controller and four power meters.

Kan man förhöja hela upplevelsen av att resa kollektivt genom att förändra textilierna i denna miljö? Hur anpassar man sin estetik till en miljö som är så hårt utsatt för smuts, slitage och skadegörelse? Kan man genom att förändra textilien skapa en bättre relation mellan passageraren och sätet?Textile design for public transport..

The vegetation?s impact on erosion control is widely explored, even though research? results are scattered where it suggests a both positive and negative relationship between roots and erosion tendency. Research has measured the roots? impact on erosion by many different methods, hence the aim of this study is to offer a clearance of what factors play an important role in the choice of appropriate species controlling river bank erosion. I have therefore studied 17 articles concerning vegetation and erosion control, which were found in different databases such as: Web of Knowledge, Biological Sciences, Academic Search Elite and Google Scholar.

Syftet var att undersöka om personers Locus of Control påverkar deras konflikthanteringsstrategier i kärleksrelationer. Hypoteserna var: H1: Det finns skillnader mellan personer med extern och intern Locus of Control när det gäller vilka typer av strategier de använder för att hantera kärleksrelationsproblem. H2: Personer med intern Locus of Control har större benägenhet att använda sig av relationskonflikthanteringsstrategin Kompromiss i sina kärleksrelationer. H3: Kvinnor påverkas mer än män av Locus of Control när det gäller vilka typer av strategier de använder för att hantera kärleksrelationsproblem. Deltagarna var 172 studenter.

During the transportation of logging residues (LR) the material´s low density is a problem that results in low use of pay-load capacity. Comminution or compression of LR are possible methods to increase pay-loads. In the present thesis studied a bundling machine which was mounted on a truck chassis, and the subsequent transport and crushing. The truck bundler created bundles that were larger and longer than other bundling equipment on the market. The objectives were to determine the total time consumption and its allocation over work element and machinery, to measure dry matter (DM) content of green and brown LR-bundles.

The project contains a force analysis of the vertical axis wind turbine Lucia's supporting arms and a measuring device to experimentally measure the forces is made. The forces between the supporting arms and the tower are calculated theoretically and then simulated by a computere. A measuring devise is then designed to measure the forces experimentally. The forces acting on the attachment between the supporting arms and the tower is primarily the centripetal force, gravitational force and the aerodynamic forces on the rotor wings. The maximum forces were theoretically calculated and is 13.38 kN along the x-axis, -0.25 kN along the y-axis and then 0.5 kN along the z-axis.

The connection between management control systems for controlling sustainability and a firm's motivation for engaging in sustainability is not completely understood (Arjaliès & Mundy, 2013). The aim of this thesis is to develop a more profound understanding for management control in achieving sustainable companies. To do this, we raise the question: How and to what extent do companies use management control systems to achieve sustainability compliance Simons's Levers of Control (1995) are applied to this question in order to get a consistent and thorough insight of management control systems. Hence, a case study of ABB:s work to achieve material compliance in accordance with EU-regulation was conducted. The findings of the case study reveal that ABB uses the regulations as explicit goals and implement them in sustainability procedures.

In the electronic industrials, power control of AC motors is commonly used. For example power control of a washing machine motor, a vacuum cleaner motor or a coffee machine motor. The company Rejlers Ingenjörer AB has many projects where power control of AC motors is included. A prototype card for this task can save time and money for the company in the future and this is the reason for this thesis.The motors are power controlled by a TRIAC and control of the trigging pulses to the TRIAC. This card is modularly built and can easily be adapted for future projects where the power control of AC motors are included.The prototype card can be used as a subsystem in a larger electronics projects or as it is in lab environment for testing and evaluating new motors..

To be allowed to sell Z-suspended vehicles with dipped beam Xenon or LED lighting, Scania have to develop automatic headlight level control. This master?s thesis aims to be the foundation to that development.The thesis consists of several parts; a market analysis of how competitors to Scania and the general vehicle industry solve this problem; several available principles for detecting the amount of control needed; the construction of a test station for sensors, a control unit and components connected controlled by the control unit; a further theoretical and practical development of one principle ? one rotational sensor connected between the chassis and the back drive axis; a state flow model programmed in Simulink that produces the control signal for the headlight leveling from the sensor input.Lastly the thesis gives some recommendations to the further development and implementation of automatic headlight level control on Scania vehicles..