The Swedish bank Handelsbanken has, according to their own way of measuring, been more successful than a weighted average of their competitors during the last 38 years. They have also handled the recent financial crisis, as well as the one in the 1990´s, better than most other banks. This paper studies their management control system at branch level in order to identify the controls which have been enforced to ensure that a low risk level is retained in the lending. The controls that have been identified are; (1) A decentralized organization with the offices as profit centers where the manager has restrictions regarding risk level and the results are measured as K/I (cost/revenue). (2) The absence of bonuses and individual follow-up regarding performance measurement.

We were assigned to do this master thesis by Husqvarna AB who at the time for this thesis just had implemented a new material and production planning system called Replenishment system. Husqvarna AB wanted us to examine the effects of their new planning system to see if it was profitable or not. Husqvarna AB had for a time considered their delivery and supplier service to bee their biggest problem and they wanted to solve this problem by improving the communication with all involved actors in the logistic chain, which they hoped would result in a better mix of products in their warehouses. The aim of this report was therefor to analyze eventual effects for Husqvarna AB when changing from a traditional material- and production planing system to a more information intensive one. The result of this report showed effects on decreasing administrational routines and improved flexibility and lead-times.

Arbetet undersöker grafikkortets lämplighet att tolka L-system i realtid. L-system är ett strängomskrivningssystem som beskriver strukturen hos botaniska former. Lsystem tolkas med hjälp av sköldpaddstolkningen för att få en geometrisk tolkning. För att utvärdera om grafikkortet är lämpat att tolka L-system i realtid har två system implementerats. Det ena systemet tolkar L-system på processorn och det andra systemet tolkar L-system på grafikkortet.

In a database environment, when you create or alter tables you often want to have a basic interface for standard operations such as insert, delete and update. This thesis report covers an analysis of what programs there are on the market for generating such interfaces and compares them against the demands of a real company. The analysis showed that none of the programs were completely meeting the requirements and therefore an own implementation of an interface generating program was created. The result is a PL/SQL program capable of generating files, storing them in a version handling system and executing the files into the database..

Today there is no way of measuring or simulating turbulent flow in high Reynolds numberenvironments. The computational power required to simulate these conditions is not expectedto be available for several decades so instead the CICLoPE project aims at solving thisshortage by the construction of a long carbon fiber wind tunnel in which real measurementscan be made. To do accurate measurements it is of importance that the wind tunnel, 0.9 metersin diameter and 110 meters long, is as straight as possible.This master thesis treat the design and construction of a device which may be used to align thetunnel along a reference laser beam. A design is presented which allows the pipe to be alignedwithin about a quarter of a millimeter along its entire length. Contents span over severalscience fields such as physics, mechanics, control theory and electronics.The result is a theoretically correct design.

Ett högt ohälsotal i arbetslivet innebär stora kostnader för samhället, arbetsgivare och även för de anställda. Forskningen inom detta område har flyttat fokus från att studera ohälsa till att istället studera hälsa och vilka faktorer som befrämjar hälsa i arbetslivet, de så kallade friskfaktorerna. Föreliggande studies övergripande syfte var att studera om upplevelsen av organisationsrättvisa och personlighets¬faktorn work locus of control predicerar upplevd hälsa hos kollektivanställda män och kvinnor. Studien genomfördes utifrån ett kvantitativt perspektiv med 103 deltagare som besvarade en enkät. Svarsfrekvensen var 22,5 % och resultatet visade att work locus of control predicerar upplevd hälsa för männen och procedural rättvisa predicerar upplevd hälsa för kvinnorna.

In this thesis, a computer program that in a simple way can calculate the performance of control loops at the refinery Preemraff Lysekil has been created. The computer program has been adapted to the environment at Preemraff Lysekil. Theories for evaluation has been studied in aspect of reliability and of automatic implementation. The evaluation has been carried out from data collected directly from control loops at the refinery and from simulated control loops with implemented errors. Among the studied methods are Harris index and Stattin´s oscillation index.

Powdery mildew is a serious problem in both field and greenhouse cucumber production and can cause serious infection and radically reduced yields. Today, powdery mildew is the main disease in greenhouse produced cucumber. Disease control should preferably be both efficient and environmentally friendly, which is not easy to achieve at all times. Alternatives to chemical control of powdery mildews are biological control, physical control, non-fungicide control and cultivation of resistant or tolerant varieties. Biological control can be described as the suppression of damaging activities inflicted of a harmful organism by one or more other organisms, which are called antagonists or natural enemies. In Sweden, there are currently no registered biological control products available to control cucumber powdery mildew. The aim of this study was to investigate the effect of two biological control products in order to evaluate their ability to prevent or reduce powdery mildew infection to an acceptable level in greenhouse produced cucumber. In the experiments, different application regimes were also studied.

Mergers and acquisitions are common phenomenon in today´s society in order to increase shareholder value. Two years ago a fusion of Sweden´s two largest companies in the industry of real estate took place and even though three out of four mergers and acquisitions financially fail this certain case turned out highly successful. The aim of this thesis is to examine how the organizational structure and the management control have been designed and characterized the organizational performance and furthermore what are the success factors of the integration. By studying an acquisition and its potential effects on organizational structure and management control parallel to a model that describes the best practice guidelines for managers to successfully deliver value from their acquisitions, it can be shown that an acquisition has direct effects both on the acquirer and the acquired company and thus the new organizational structure. The main results, thus, is that through active leadership, increased specialization, and more decentralized and thus efficient management control a new organization has emerged consisting of the best features of two separate worlds..

The thesis presented in this report has been made on behalf of Scania and their basic frame design department with the subject to solve an implementation of a weight sensing system in the chassis. The system is supposed to be implemented in the seat springs, and the reason for this is that all the force will have to go through the weight sensing transducers. With all the force going through the transducers the weight sensing system will not be sensitive for the differences in tolerances from manufacturing. The transducers could be pre-calibrated to avoid a calibration of the whole vehicle after it?s completed from the manufacturing line.Weight sensing systems is today a reality in trucks with air springs.

Municipalities must establish budget annually but they are free to decide how the governance should be designed, this can lead to lack of consistency and measurability within and between municipalities. The purpose of this thesis was to present a proposal for a unified and more measurable financial structure of a municipality where this was lacking. In our theory we describe the issues of traditional management control and we introduce an alternative control with non-financial ratios included, called the Balanced Scorecard. In the empirical data it is investigated how the governance of a municipality could be designed, according to the respondents. In the analysis the information gathered to reach the answers to what are considered to be useful governance in municipality, are examined. In the conclusion, we design Balanced Scorecards with both financial and non-financial ratios to the councils of the municipality..

This thesis aims to provide Arvika with a deeper insight into what their new residents think about the information they receive. Anyone moving to Arvika gets the magazine ?Nyinflyttad/Recently moved in" sent home. The year 2011 Arvika had 1017 new residents, and they all got the same version of the magazine "Nyinflyttad/Recently moved in." A simpler version of the magazine hasn?t been made, although the municipality is aware that it is needed.The aim of my thesis is to see if the information that Arvika is sending to its new residents in meeting their information needs. To get the answer on this question, I have examined data from the target group perspective.

Green manuring is a way of creating an organic fertilizer by growing a crop that is mowed down. Besides the fertilizing effect this method has been shown to have a positive influ-ence on soil organic matter as well as weed flora, and green manure is an important me-thod of weed control in organic farming in parts of Sweden. However, the release of nu-trients from the green manure varies and can therefore be difficult to control. Risks for losses of nutrients are also present. Although the area of organic farmland is increasing in Sweden, the use of green manure is decreasing.This report contains a literature study which compiles research on the functions of green manure in a cropping system and also how the crop can be used if harvested, for example to produce biogas.

Horses are by nature herbivores, specialized on grass, and graze during the main part of the day. The horse has neither changed this basic behaviour nor the function of gastro-intestinal tract, when the horse was domesticated by man. A horse on pasture has an even production of saliva and gastric acids. The buffering effect of the saliva makes the pH in the stomach above four throughout most of the day. With abnormal long breaks of eating, the pH may decrease, causing an increased risk of gastric ulcer.

This rapport is result of a project. The purpose of which was to design a circuit that is used in a heat glove. The heat glove is the technical aid which provides heat inside a glove.It is specially suited for old people who have problems with cold hands because of decreased blood circulation.There already was an old circuit in the glove that gives a constant current which develops heat from battery to glove through a circuit. The temperature is between 32 and 34 degrees.The problem with the existing circuit was to regulate the temperature. There is only on/off switch and there is no way to adjust desirable value of the temperature.In order to solve the problem the old circuit was investigated.