Bakgrund och problem:  Till följd av Covid-19 pandemin så tvingades många företag att ställa om till distansarbete. I samband med detta har medarbetares och chefers möjlighet att interagera blivit lidande. Företagskultur kan definieras som ett företags gemensamma värderingar, åsikter och tankar. Kulturstyrningen finns då till för att styra och påverka dessa värderingar och åsikter så att de överensstämmer med de värderingar som chefer och ledning omfamnar och på så vis få önskvärt beteende från de anställda. Syfte: Syftet med denna studie är att undersöka hur företagskultur och kulturstyrningen har påverkats vid omställningen till distansarbete.  Metod:  Studien utgår från en kvalitativ forskningsstrategi där en intervjustudie har legat till grunden för arbetet. I studien har tre olika bolag intervjuats och undersökts. En intervjuguide låg till grund för intervjuerna som var av en semistrukturerad karaktär.  Slutsats:  Omställningen till distansarbete har inte påverkat företagskulturen och kulturstyrningen i någon större grad. Detta beror främst på att företagskultur skapas och styrs på arbetsplatsen och där av har kulturen och styrningen av den blivit lidande. Då företagskulturen lättast styrs genom att ledare och ledningen föregår med gott exempel och agerar på det sätt som de vill att alla anställda ska agera på så är det svårt att styra kulten på distans. Övergången till distansarbete har också en tendens att tära på den befintliga kulturen inom organisationen. Detta beror främst på avsaknaden av sociala interaktioner och att kommunikation rent generellt blir lidande. Dessutom är avsaknaden av sådant som medarbetare förknippar med företaget något som tär på kulturen ytterligare. / Background and problem:  In the mist of the Covid-19 pandemic many companies have had to convert to teleworking. In connection with the transition, employees and managers' possibilities to interact have been limited. Corporate culture can be defined as a company's joint values, opinions and thoughts. Cultural control exists to affect and manage these values and opinions so that they correspond with the values of the managers and management so they can expect the desired behavior of the employee.  Purpose:  The purpose of this study is to evaluate how corporate culture and cultural control have been affected by the transition to remote work.  Method:  It is a qualitative study with semi structured interviews. In this study three different companies have been interviewed. The interviews have been structured around a constructed interview guide.  Conclusion: The conversion to remote work has not had any major impact on the corporate culture and cultural control. This is because corporate culture first and foremost is managed and created at the workplace and therefore has the culture and the cultural control been harmed. Because corporate culture is most easily controlled via the managers and management's ability to lead by example and act the way they want the employees to act, it becomes hard when the work is constructed at home. The transition to remote work also has a tendency to to wear away the existing culture in the organization. This is because the lack of social interactions and communication generally suffer in this environment.

Bakgrund: Modig Machine Tool AB står inför en tillväxtresa där implementeringen av “Lean” blev relevant för att skapa den organisation som krävs för att bemöta en förväntad ökad efterfrågan på deras produkter. Över tid har “Lean” utvecklats från att enbart vara ett sätt för att organisera produktionen till att numera inkludera hela organisationen, däribland de administrativa stödprocesserna. Syfte: Syftet med denna studie är att skapa ökad kunskap kring hur ekonomiavdelningen behöver anpassa sig vid införandet av “Lean” i Modig Machine Tool AB. Metod: Studien är en enfallsstudie där konsult, redovisningschef och medarbetare på ekonomiavdelningen har intervjuats. Intervjuerna har tagit formen av att vara semistrukturerade med anledning av den kvalitativa forskningsansatsen. Vidare framgår en motivering till den teoretiska materialinsamlingen med anledning av att skapa en djup förståelse till fenomenet att implementera “Lean”. Slutsats: Studien identifierar att ekonomiavdelningen behöver anpassa sig till implementeringen av “Lean” genom ökad kommunikation, att vara en del av att skapa en samlad personalstyrka och flexibel och snabb i sitt arbetssätt för att bemöta framtida ökad efterfrågan. Således konkluderar arbetet att ekonomiavdelningen är i behov av att utveckla åtgärder kopplade till avdelningsöverskridande kommunikation, en informationsplan, ena sig bakom en stark möteskultur, samt att anamma en lärande kultur. / Background and problem: Modig Machine Tool AB is embarking on a growth journey where the implementation of “Lean” has become relevant to create the organization required to meet the expected increased demand for their products. Over time, “Lean” has evolved from being solely a way to organize production to now encompassing the entire organization, including administrative support processes. Purpose: The purpose of this study is to increase knowledge about how the finance department needs to adapt to the implementation of “Lean” in Modig Machine Tool AB. Method: The study is a single-case study where a consultant, accounting manager, and employees in the finance department were interviewed. The interviews were semi-structured due to the qualitative research approach. Furthermore, a justification for the theoretical data collection is provided in order to gain a deep understanding of the phenomenon of implementing “Lean”. Conclusion: The study identifies that the finance department needs to adapt to the implementation of “Lean” through increased communication, being part of creating a cohesive workforce, and being flexible and agile in their work approach to meet future increased demand. Thus, this paper concludes that the finance department needs to develop measures linked to cross-functional communication, an information plan, unite behind a strong meeting culture, and to embrace a learning culture.

L'intensification et l'homogénéisation des paysages agricoles a rendu les agrosystèmes plus sensibles aux bioagresseurs. Pour limiter les impacts de ces bioagresseurs sans recourir de manière intensive aux pesticides, une solution efficace est l'utilisation de variétés résistantes. La durabilité de ces résistances peut être faible, en lien avec l'adaptation des populations pathogènes. Il est donc nécessaire de concevoir des systèmes de culture permettant le contrôle des bioagresseurs et la préservation des ressources variétales. Ces stratégies de gestion peuvent reposer sur la combinaison de pratiques agricoles et d'organisation spatiale de ces pratiques, pour des pathosystèmes dont les agents sont dispersés par le vent. D'une part, la conception de ces stratégies peut bénéficier d'une approche participative, prenant en compte les conditions de culture et l'organisation des acteurs locaux. D'autre part, l'évaluation de ces stratégies, dont l'expérimentation est délicate du fait des échelles spatiale et temporelle requises, peut bénéficier d'une approche modélisatrice. Dans ce cadre, ce travail de thèse a mis au point et testé, sur deux régions d'étude, une méthode participative de construction de scénarios d'organisation spatiale des systèmes de culture, évalués vis-à-vis du contrôle du phoma du colza et de la gestion des résistances. Les scénarios co-construits explorent les futurs agricoles possibles en identifiant les tendances possibles d'évolution du contexte (économique, politique, règlementaire, épidémique), de manière prédictive ou plus exploratoire. Ils ont ensuite été évalués numériquement à l'aide d'un modèle préexistant, vis-à-vis de trois critères pertinents pour les acteurs : les pertes de rendement, la taille de la population pathogène et sa structure. Ces scénarios ont ensuite été évalués à l'aide de régressions linéaires, de manière à identifier les pratiques agricoles les plus influentes sur les trois critères d'évaluation considérés. Cette analyse a été réalisée à deux échelles spatiales complémentaires : l'échelle d'une petite région agricole et l'échelle locale, considérant plusieurs centaines de mètres autour des parcelles de colza pouvant être infectées. Ces analyses ont permis de mettre en évidence la prépondérance des rotations, des variétés et de la gestion des résidus de colza dans l'évolution de la maladie et sur la durabilité des résistances. Elles ont également montré la nécessité de prendre en compte plusieurs échelles pour la gestion de la maladie : si la taille de la population pathogène et les pertes de rendement peuvent être déterminées à partir de la composition en termes de systèmes de culture à l'échelle du paysage, une échelle plus locale est nécessaire pour évaluer l'évolution de la structure génétique de la population. Cet indicateur est en effet très lié aux variétés et aux pratiques présentes dans les 500 mètres autour des parcelles porteuses de la résistance considérée. Finalement, l'exploration de règles spatiales (isolement) et temporelles (maximisation des surfaces un an sur deux) des parcelles de colza ou des types variétaux a mis en exergue le fort potentiel de stratégies basées sur ces règles pour la gestion des résistances. La mise en place de ces stratégies nécessiterait une coordination entre les différents acteurs, à l'échelle du territoire agricole, qui pourrait s'avérer nécessaire en cas d'épidémie importante de phoma. La méthode mise en place pourrait être utilisée pour explorer la gestion d'autres thématiques à composante spatiale, comme par exemple l'érosion ou la gestion d'autres bioagresseurs. Ceci pourrait permettre une évaluation multicritère, prenant par exemple en compte les bioagresseurs de différentes cultures composant une même rotation, identifiant ainsi les pratiques les plus à mêmes de gérer simultanément les différentes thématiques locales. / The intensification and the homogenization of agricultural systems led to agrosystèmes that are more sensible to pests and diseases. To limit the impacts of these pests and diseases without increasing pesticides use, an efficient solution is the use of resistant cultivars. Sustainability of these resistances can be low, in link with the adaptation of pathogen populations. It is thus necessary to design cropping systems allowing both the control of pests and diseases and preservation of cultivar resistances. Such management strategies can combine cropping practices and their spatial organization, for pathosystems whose agents are wind-dispersed. The design of these strategies can benefit from participatory approaches, taking into account the local cropping systems and stakeholders' organizations. The evaluation of these strategies, hardly testable in reality due to the spatial and temporal scales involved, can benefit from a modeling approach. Within this scope, this PhD thesis designed and tested, in two study regions, a participatory method of scenarios design, aiming at building with local stakeholders scenarios of spatial organization of cropping systems and to assess them with regards to their performances on phoma stem canker of winter oilseed rape and resistance durability management. Participatory designed scenarios explore agricultural futures that may happen by identifying the possible evolutions of the context (economic, political, regulatory or epidemic), in a predictive or more exploratory way. Scenarios are then evaluated numerically with a pre-existing model, for three criteria relevant for the stakeholders: yield losses, structure and size of the pathogen population. This analysis has been performed at two complementary spatial scales: the regional and the local scale, considering hundreds of meters around fields cropped with sensitive cultivars. These analyses showed the importance of crop rotations, cultivars and tillage for the evolution of the disease and resistance sustainability. These analyses also showed the necessity of taking into account different scales for disease management. Indeed, size of the pathogen population and yield losses are well related to the landscape composition in terms of cropping practices, but a more local scale is necessary for the assessment of the genetic structure of the pathogen population. This indicator is thus significantly linked with the cultivars and cropping practices in the 500 meters around fields cropped with the considered resistance. Finally, we explored spatial (isolation) and temporal rules for rapeseed spatial and temporal allocations that could be used to manage resistance. For these strategies to be applied, coordination between stakeholders at the agricultural territory would be necessary, which could be necessary in case of strong phoma stem canker epidemics. The method we applied could be used to explore other thematic with a spatial component, as for instance pests or erosion. This could allow a multi-criteria analysis, for instance taking into account pathogens of different crops included in a rotation, thus identifying the cropping practices that could promote management of these local problems.

The blast is the main disease of flooded rice. The integrated management of this disease is based on the adoption of cultural, genetic and chemical strategies of control. The objective of this work was to evaluate the effect of eight chemical control programs of Pyricularia oryzae applied on IRGA 424, IRGA 428, GURI INTA CL, PUITA INTA CL, QM 10 10 CL and INOV CL rice varieties, and 10/30/2013 and 11/26/2013 sowing times. This work was conducted in the 2013/2014-crop season, under field conditions, in lowland area in Sao Sepé, RS, Brazil. The treatments were arranged in a randomized experimental blocks design, in a split plot and five replications. The variables analyzed were AUCPD on the flag leaf and entire plant, panicle blast, yield and the whole grains percentage. The delay in sowing date increased significantly the incidence and severity of the blast in flooded rice. IRGA 424, IRGA 428 and QM 10 10 CL showed resistance to Pyricularia oryzae, while the GURI INTA CL, PUITA INTA CL and INOV CL were susceptible. The addition of Tricyclazole fungicide to Kresoxim-methyl + Epoxiconazole fungicides is critical to the efficient control of Pyricularia oryzae. The applications of fungicides in the R1 + R2 + R4 and R2 + R4 stages are the most effective in the chemical control of rice blast. The integration among cultural, genetic and chemical methods is critical to the efficient management of blast in flooded rice. / A brusone é a principal doença da cultura do arroz irrigado. O manejo integrado desta doença é baseado na adoção de um conjunto de métodos de controle, como o controle cultural, controle genético e o controle químico. O objetivo deste trabalho foi avaliar o efeito de oito programas de controle químico de Pyricularia oryzae, nas cultivares de arroz irrigado IRGA 424, IRGA 428, GURI INTA CL, PUITÁ INTA CL, QM 10 10 CL e INOV CL, nas datas de semeadura de 30/10/2013 e 26/11/2013. O experimento foi conduzido em São Sepé/RS, na safra 2013/14, obedecendo o delineamento experimental de blocos ao acaso, em parcelas subsubdivididas e cinco repetições. As variáveis consideradas foram AACPB na folha bandeira e na planta inteira da cultura do arroz, o percentual de incidência de brusone na base da panícula, a produtividade e o percentual de grãos inteiros. O atraso na época de semeadura aumentou significativamente a incidência e a severidade da brusone na cultura do arroz irrigado. IRGA 424, IRGA 428 e QM 10 10 CL apresentaram resistência à Pyricularia oryzae, enquanto que GURI INTA CL, PUITÀ INTA CL e INOV CL foram suscetíveis. A adição do fungicida Triciclazol aos fungicidas Cresoxim-metilico + Epoxiconazol foi eficiente para controle de Pyricularia oryzae. As aplicações de fungicidas para controle químico da brusone foram mais eficazes quando realizadas nos estádios R1 + R2 + R4 e R2 + R4. A integração entre os métodos cultural, genético e químico foi eficiente para o manejo da brusone na cultura do arroz irrigado.

Three experiments were conducted in 2012, two in the field and one in the greenhouse with the objective of identifying the competitive potential of different wheat cultivars. The field experiments were conducted in Cruz Alta, RS and Vacaria, RS in the absence and presence of competition with ryegrass. In the greenhouse the wheat cultivars were sown in pots to evaluate initial growth. 2013 Cruz Alta, RS two experiments were conducted using contrasting cultivars related to the competitive potential defined in the experiments of 2012. This experiment had the purpose of evaluating the contribution of the competitive potential in chemical control of ryegrass. Five managements of ryegrass, control, weeded, herbicide application iodossulfuron-methyl at a dose of 5 g ha-1 at the beginning of tillering, herbicide application 15 days and 30 days after the start of tillering were used. Plant characteristics such as plant height, dry matter of shoots, ground cover, potential competitive ability and yield losses due to the competition, in addition to the suppression ability of the ryegrass indicate that the cultivar BRS 327 has high competitive potential with ryegrass and the variety OR 1 has the lowest competitive potential among the tested cultivars. The higher competitive potential of the cultivar BRS327 related to OR1, did not serve as an auxiliary tool in the management of ryegrass. The higher competitive potential of the cultivar Fundacep 47 compared to Fundacep 30 served as an auxiliary tool in the management of ryegrass. / Foram conduzidos três experimentos no ano de 2012, dois a campo e um em casa de vegetação com o objetivo de identificar o potencial competitivo de diferentes cultivares de trigo. Os experimentos a campo foram conduzidos em Cruz Alta, RS e Vacaria, RS, na ausência e presença da competição com o azevém. Em casa de vegetação os cultivares de trigo foram semeados em vasos para avaliar o seu crescimento inicial. No ano de 2013, em Cruz Alta, RS, foram conduzidos dois experimentos utilizando cultivares contrastantes quanto ao potencial competitivo definidos nos experimentos de 2012. Este experimento teve o objetivo de avaliar a contribuição do potencial competitivo no controle químico do azevém. Foram utilizados cinco manejos de azevém, testemunha sem controle, testemunha capinada, aplicação de herbicida iodossulfuron-methyl na dose de 5 g ha-1 no início do afilhamento, aplicação do herbicida 15 dias e 30 dias após o início do afilhamento. As características das plantas, como estatura, matéria seca da parte aérea, cobertura do solo, habilidade competitiva potencial e perdas na produtividade em função da competição, além da capacidade de supressão do azevém indicam que o cultivar BRS 327 tem alto potencial competitivo com o azevém e que o cultivar OR 1 tem o menor potencial competitivo entre os cultivares testados. O maior potencial competitivo do cultivar BRS327 em relação a OR1, não serviu de ferramenta auxiliar no manejo do azevém. O maior potencial competitivo do cultivar Fundacep 47 em relação ao Fundacep 30 serviu como ferramenta auxiliar no manejo do azevém.

Submitted by Alisson Mota (alisson.davidbeckam@gmail.com) on 2015-07-02T20:53:00Z No. of bitstreams: 1 Tese - Odiluza Maria Saldanha de Oliveira.pdf: 778336 bytes, checksum: d9880fba205424a41ded1fcbc88afd94 (MD5) / Approved for entry into archive by Divisão de Documentação/BC Biblioteca Central (ddbc@ufam.edu.br) on 2015-07-10T18:59:56Z (GMT) No. of bitstreams: 1 Tese - Odiluza Maria Saldanha de Oliveira.pdf: 778336 bytes, checksum: d9880fba205424a41ded1fcbc88afd94 (MD5) / Approved for entry into archive by Divisão de Documentação/BC Biblioteca Central (ddbc@ufam.edu.br) on 2015-07-10T19:10:04Z (GMT) No. of bitstreams: 1 Tese - Odiluza Maria Saldanha de Oliveira.pdf: 778336 bytes, checksum: d9880fba205424a41ded1fcbc88afd94 (MD5) / Made available in DSpace on 2015-07-10T19:10:04Z (GMT). No. of bitstreams: 1 Tese - Odiluza Maria Saldanha de Oliveira.pdf: 778336 bytes, checksum: d9880fba205424a41ded1fcbc88afd94 (MD5) Previous issue date: 2014-02-24 / FAPEAM - Fundação de Amparo à Pesquisa do Estado do Amazonas / The weed interferencein in crop areas of cowpea reduces their yield of cowpea at 90%, varying in intensity that depends on factors related to weeds community Among the options for weed management, is the cultural method in which the use of cultivars with high competitive ability coupled with narrow row spacing provides conditions for the culture to be established effectively on the soil surface. However, in order not to compromise the yield of cowpea proper use of plant density, which depends on the intrinsic characteristics of the cultivar as size, growth habit, plant architecture and management system used is required. Analysis of the correlation coefficient is a complementary tool to assess the contribution of each factor in the productivity of cowpea under this stress situation. The objective of this experiment was to evaluate the competitiveness of cowpea cultivars at different spacings in upland soil in the state of Amazonas. The experimental design was a randomized complete block with three replications, arranged in sub-subplots. In the plots was used the row spacings of 0,50 m (recommended); 0,40 m and 0,30 m; in the subplots two system of control of weeds, and in sub-subplots cultivars of cowpea caupi BR8 Caldeirão, IPEAN V69, BRS Guariba e BR 17 Gurguéia. Were evaluated: leaf area, dry weight of leaves and of the aerial part, size of pods, number of pods per plant, number of pods, number of seeds per pod, harvest index, one hundred seed weight and yield, leaf area ratio, specific leaf area and leaf area index. Weed evaluation was carried at intervals of 7 days with the use of a square of 0.25 m2 that was carried out with in the useful area subplot for identification, counting and collecting weeds bounded by the square to verify the dry weight of shoots. The phytosociological parameters of frequencies, densities and abundances relative and absolute indices and importance value of species were calculated. It was used the path analysis to decompose the different correlations and their direct and indirect effects. The cv. BR8 Caldeirão had the highest values for measured characteristics followed in order of decreasing values for BRS Guariba, BR 17 Gurguéia IPEAN V69 viii respectively. The yield of cvs. showed a similar trend to the other variables analyzed. The spacing between rows of plants was not significant for productivity, but the cultivars differed from each other between different linear arrangements. The weeds highest IVI in row spacing of 0,5 e 0,4 m were Croton glandulosus and Mimosa pudica for 0,3 m. The most important species for the quantity cvs. were Paspalum multicaule for BR8 Caldeirão, Elephantopus mollis to BRS Guariba and Cleome affinis to IPEAN V69 and BR 17 Gurguéia. IPEAN V69 was the most susceptible to weed competition for dry matter production.The number of pods per plant and leaf area were the features most correlated with productivity. These features showed to be efficient for indirect selection to obtain genetic gains on the productivity of grains. Moreover, these features are also important on the indirect effects of the number of seeds per pod, plant height and dry weight of the aerial parts. / Plantas daninhas em área de cultivo de feijão-caupi causam interferência que pode reduzir a obtenção de grãos em até 90%, o que dependerá de fatores ligados à comunidade infestante. Dentre as opções de manejo das plantas daninhas, encontra-se o método cultural em que o uso de cultivares com elevada capacidade competitiva aliado à redução do espaçamento entrelinhas fornece condições para que a cultura se estabeleça eficazmente na superfície do solo. Entretanto, para não comprometer a produtividade da cultura de feijão-caupi é necessária a utilização adequada da densidade das plantas, o que depende das características intrínsecas da cultivar como porte, hábito de crescimento, arquitetura de planta e do sistema de manejo utilizado. Para quantificar a contribuição de cada fator na produtividade do feijão-caupi nesta situação de estresse competitivo é realizada complementarmente a análise de coeficiente de correlação. O objetivo deste experimento foi avaliar a capacidade competitiva de cultivares de feijão-caupi em diferentes espaçamentos em solo de terra firme no estado do Amazonas. O experimento foi delineado em parcelas sub-subdivididas em blocos casualizados com três repetições. Na parcela foram usados os espaçamentos de 0,50 m (recomendado); 0,40 m e 0,30 m; nas subparcelas os dois sistemas de manejo das plantas daninhas com e sem capina e nas sub-subparcelas as cultivares de feijão-caupi IPEAN V69, BR8 Caldeirão; BRS Guariba; BR 17 Gurguéia. Foram determinadas a área foliar, massa seca das folhas e da parte aérea, tamanho das vagens, número de vagens por planta, número total de vagens, número de sementes por vagem, índice de colheita, peso de cem sementes e produtividade, razão da área foliar, área foliar especifica e índice de área foliar. A avaliação da infestação de plantas daninhas foi realizada em intervalos de 7 dias com a utilização de um quadrado de 0,25 m2, lançado aleatoriamente na área útil da sub-subparcela não-capinada para identificação, contagem e coleta das plantas daninhas delimitadas pelo quadrado para verificar a massa seca da parte aérea. Foram calculados os parâmetros fitossociológicos das espécies. Estimou-se as vi correlações genotípicas entre pares de caracteres e seus efeitos diretos e indiretos considerando os componentes de produção. A cv. BR8 Caldeirão apresentou os maiores valores para as características avaliadas, seguida respectivamente em ordem decrescente de valores por BRS Guariba, BR 17 Gurguéia e IPEAN V69. A produtividade das cvs. seguiu tendência similar às demais variáveis analisadas. Os espaçamentos entre linhas não foram significativos para a produtividade, mas as cultivares diferiram entre si dentro de cada espaçamento. As plantas daninhas com maior IVI foram Croton glandulosus nos espaçamentos de 0,5 e 0,4 m, Mimosa pudica para 0,3m e Paspalum multicaule para BR8 Caldeirão, Elephantopus mollis para BRS Guariba e Cleome affinis para IPEAN V69 e BR 17 Gurguéia. A cultivar IPEAN V69 foi a mais susceptível aos problemas de competição com a flora infestante quanto à produção de matéria seca. O número de vagens.planta-1 e a área foliar foram os caracteres mais correlacionados com a produtividade e se mostram eficientes em praticar-se seleção indireta, com o intuito de obter ganhos genéticos sobre o rendimento de grãos. A cultivar BR8 Caldeirão foi a que demonstrou maior habilidade competitiva com base nos parâmetros avaliados.

Bakgrund: Det svenska samhället har historiskt sett genomgått stora förändringar där utvecklingen präglats av fyra industriella revolutioner. På senare tid har ny teknik som internet, webbkamera och uppkoppling varit av stor vikt och bidragit till nya möjligheter för företagen. Det första fallet av covid19 rapporterades i december 2019 och blev startskottet på en pandemi. Sverige presenterade restriktioner kring covid-19 i mars 2020 där företagen uppmanas till distansarbete. Restriktionerna har visat löna sig då statistik från SCB, hösten 2020, visade att en av tre svenskar arbetade hemifrån. Hur omständigheterna kring covid-19 har påverkat företagets interna styrsystem framgår dock inte och är således något studien ämnar förklara. Syfte och forskningsfråga: Syftet med denna studie är att förklara hur styrsystemets funktionalitet uppfattas av anställda under distansarbete till följd av restriktioner kring covid-19 i Sverige. Hur har styrsystemets funktionalitet påverkats efter kravet om utökat distansarbete? Metod: Denna kvantitativa tvärsnittsstudie grundades i en enkät som riktar sig till anställda som varit med i omställningen till distansarbete. Enkäten är uppbyggd utifrån studiens fem områden; handlingsstyrning, kulturell styrning, personalstyrning, resultatstyrning och prestation. Resultat: Studien resulterade i ett statistiskt signifikant positivt samband för anställdas uppfattning av kulturell styrning och distansarbete. För styrformen resultatstyrning framkom att en av delhypoteserna visade statistiskt signifikant positivt samband angående förståelse av förväntade resultat och distansarbete. För resterande styrformer har inga statistiskt signifikanta samband påvisats och därmed kan inga ytterligare slutsatser dras / Background: The Swedish society has historically undergone major changes where the development has been characterized by four industrial revolutions. In recent times, new technology such as the internet, webcam and connection have been of great importance and contributed to new opportunities for companies. The first case of covid-19 was reported in December 2019 and was the start of a pandemic. Sweden presented restrictions on covid-19 in March 2020, where companies are encouraged to work remotely. The restrictions have proven to pay off when statistics from SCB, in the autumn of 2020, showed that one in three Swedes work from home. However, it is not clear how the circumstances surrounding covid-19 have affected the company's internal management control system and is thus something the study intends to explain.  Purpose and research question: The purpose of this study is to explain how the functionality of the control system is perceived by employees during telework as a result of restrictions on covid-19 in Sweden. How has the function of management control systems been affected by teleworking?  Methodology: This quantitative cross-sectional study was based on a questionnaire aimed at employees who had been involved in the transition to telework. The questionnaire is structured based on the study's five areas: action control, cultural control, personnel control, result control and performance.  Result: The study resulted in a statistically significant positive correlation for employees' perceptions of cultural control and teleworking. For the control system, result control, it emerged that one of the sub-hypotheses showed a statistically significant positive correlation regarding understanding of expected results and teleworking. For remaining control systems, no statistically significant correlation has been demonstrated and thus no further conclusions can be drawn.

Bakgrund: En organisation kan vara uppbyggd på många olika sätt varav decentralisering är ett av dem. Ekonomistyrverktyg som används inom en organisation är cybernetisk styrning, administrativ styrning och kulturstyrning. Även Lean benämns som ett starkt styrverktyg för en organisation. Tidigare forskning har visat att det är komplext att styra en stor, växande organisation. Det kan även utläsas att det inte finns tillräckligt med forskning om vilka styrverktyg som en organisation bör arbeta med.  Syfte: Syftet med studien är att studera och skapa en djupare förståelse över vilka styrverktyg inom ekonomistyrning som företag lyfter fram i en decentraliserad organisation. Det mynnar ut till vidare förståelse av hur de valda styrverktygen tillämpas. Metod: En kvalitativ forskningsstrategi med en abduktiv ansats har använts i studien. Studiens forskningsdesign utgår från en enfallsstudie på Scania CV AB i Oskarshamn (Scania) som fallföretag. Vidare har empiriskt material samlats genom semistrukturerade intervjuer, erhållna dokument och Scanias hemsida. Slutsats: Scania använder flertalet styrverktyg på olika sätt. Dels arbetar de decentraliserat. På cybernetiska styrverktyg använder de främst planeringsrunda, budget, prognoser och KPI:er. Vidare använder de kulturella styrverktyg genom organisationskultur, organisatoriskt lärande, organisatoriskt engagemang och kommunikation. SPS och lean har även tillkommit som ett styrverktyg. Slutligen har det primära inte varit valet av ekonomiska styrverktyg i sig utan mer arbetssättet som de tillför. / Background: and problem: An organization can be structured in many different ways, of which decentralization is one of them, financial control tools used within an organization are cybernetic control, administrative control and cultural control. Lean is also referred to as a strong control tool for an organization. Previous research has shown that managing a large, growing organization is complex. What can also be seen is that there is not enough research on what control tools an organization should work with. Purpose: The purpose of the academic paper is to study and build a deeper understanding of what control tools within financial management that companies highlight in a decentralized organization. This leads to a further understanding of how the selected control tools are applied. Method: A qualitative research strategy with an abductive approach has been used in the study. The study's research design is based on a single case study at Scania CV AB in Oskarshamn (Scania) as a case company. Furthermore, empirical material has been gathered through semi-structured interviews, documents obtained, and Scania's website. Conclusion: Scania uses several different control tools in different ways. For one thing, they work decentralized. On cybernetic control tools, they mainly use planning round, budget, forecasts and KPIs. Furthermore, they use cultural control tools through organizational culture, organizational learning, organizational commitment and communication. SPS and lean have also been added as a management tool. Finally, the primary issue has not been the choice of financial management tools per se, but rather the way of working that they bring

O cancro cítrico, causado pela bactéria Xanthomonas axonopodis pv. citri, é uma das doenças mais importantes da citricultura. O estudo do efeito de medidas alternativas de controle para o manejo desta doença assume grande importância tanto para áreas citrícolas onde a erradicação de plantas não é a principal medida de controle do cancro cítrico, como no Estado do Paraná, como para regiões onde a prática da erradicação vem sendo adotada como principal medida de controle da doença, como no Estado de São Paulo. Instalado em pomar citrícola do município de Ourizona, na região Noroeste do Estado do Paraná, este trabalho buscou estudar o progresso dessa importante doença em campo sob condições de proteção química das plantas, utilizando produto cúprico; e cultural, por meio de quebra-vento. Além disso, importantes informações relacionadas ao efeito de cada tratamento sobre a produção das plantas de laranja ‘Pêra’ também foram obtidas. Enquanto a aplicação de cobre apresentou efeito significativo na redução dos níveis de cancro cítrico, o emprego de quebra-vento pouco ou nada contribuiu para o controle da doença. Após 29 avaliações mensais, plantas submetidas à aplicação de bactericida cúprico apresentaram valores médios de AUDPC* de incidência da doença nas folhas de cerca de 20 %, nível 44 % inferior ao observado para as plantas não protegidas quimicamente. O mesmo comportamento foi observado para a severidade da doença. Após 18 avaliações mensais foi possível observar que plantas submetidas à aplicação de produto cúprico apresentaram em média folhas com níveis de AUDPC* de severidade 37 % menores do que plantas não protegidas quimicamente. Em 2004, quando os níveis da doença foram relativamente elevados, plantas submetidas ao controle químico apresentaram produção 54 % superior àquelas não tratadas. Em 2005, quando os níveis de cancro foram menores, não foi observada diferença na produtividade entre os tratamentos. Nas duas safras, plantas tratadas com bactericida apresentaram menor incidência da doença em frutos e maior proporção de frutos colhidos em relação a carga total da planta (colhidos + caídos). Dos modelos testados, o logístico foi o mais adequado para descrever o progresso temporal do cancro cítrico nos dois anos estudados para todos os tratamentos. Nas duas safras estudadas a proporção de frutos colhidos foi a variável que apresentou função de dano com maior coeficiente de determinação (R2) quando relacionada aos níveis de incidência e severidade de cancro cítrico observados. / Citrus canker, caused by Xanthomonas axonopodis pv. citri, is one of the most important diseases to citrus production. The effect of alternative measures of citrus canker control is very important to areas where plant eradication is the most important measure of control, as in Sao Paulo State, as well as to areas where eradication is not a major component of canker control, as in Parana State. This work aimed to study the progress of citrus canker in field conditions under chemical control, by using copper sprays; and cultural control, by using windbreak. Field plots were installed in a citrus orchard of ‘Pêra’ sweet orange located in Ourizona county, northwest of Parana State, Brazil. Information regarding the effect of each treatment alone or in combination was assessed. Whereas copper sprays showed significant effect on reducing citrus canker levels, windbreak did not contribute significantly to disease control. After 29 monthly assessments, plants submitted to copper sprays showed values of AUDPC* of citrus canker incidence near to 20 %. This disease level was 44 % lower than that observed to plants not protected with copper compound. The same pattern was observed to disease severity. After 18 monthly assessments, plants sprayed with copper showed values of AUDPC* of disease severity 37 % lower than that observed to plants of the check plots. In 2004, when the citrus canker level was higher, plants treated with copper yielded 54 % more than that not sprayed. In 2005, when the citrus canker level was lower, no significant difference was observed between treatments. In both seasons, plants sprayed with copper showed lower citrus canker incidence on fruits and higher rate of harvested fruits. Among the temporal models tested, the logistic was the most appropriate to describe citrus canker incidence over time in both years studied to all treatments. In both harvests the rate of harvested fruits was the variable that showed the higher coefficient of determination (R2) when related to citrus canker incidence and severity levels.

Det finns i management control-litteraturen en efterfrågan på studier som tar ett helhetsperspektiv på styrsystem (Management Control Systems, MCS) och som förklarar hur dessa system bidrar till effektivitet hos organisationer. Utifrån ett contingency-synsätt undersöker vi i denna studie hur kulturell styrning och prestationsmätning som delar av MCS, tillsammans med den kontextuella variabeln osäkerhet i omgivningen, påverkar hur effektiva organisationer är. Vi antar en systemansats och önskar studera relationen mellan fler variabler, och därför tillämpas en klusteranalys där datamaterialet delas in i grupper med liknande karaktäristika. Då det är tveksamt om det finns en skillnad i effektivitet mellan de kluster vi identifierar, och för att få en bättre förståelse för vårt resultat, väljer vi att analysera detta utifrån två olika perspektiv. Utifrån det ena perspektivet antas organisationernas effektivitet skilja sig från varandra. Sett från detta perspektiv verkar en hög grad av prestationsmätning tillsammans med en hög grad av kulturell styrning vara effektivt under hög grad av osäkerhet i omgivningen. Utgångspunkten i det andra perspektivet är däremot att alla de företag som existerar och kan studeras är effektiva, och utifrån denna analys verkar det tvärtemot den tidigare analysens resultat som att en lägre grad av prestationsmätning tillsammans med en lika stor grad av kulturell styrning är mer effektivt i osäkra omgivningar, även om detta samband är något oklart. Under låg grad av osäkerhet i omgivningen visar analyser ur båda perspektiven att en hög grad av kulturell styrning tillsammans med en låg grad av prestationsmätning är en effektiv kombination. Dessutom visar det sig utifrån det sistnämnda perspektivet att även hög grad av båda styrmekanismerna är effektivt i mindre osäkra omgivningar. / Within the management control literature, studies have been requested that take a holistic view of Management Control Systems (MCS) and that explain how these systems contribute to organizational effectiveness. In this study, from a contingency perspective, we examine how cultural control and performance measurement as parts of the MCS, together with the contextual variable environmental uncertainty, affect the effectiveness of organizations. Adopting a systems approach we wish to study the relationship between several variables and therefore use a cluster analysis to divide the data into groups with similar characteristics. Since it is not clear whether there are any differences in effectiveness between the identified clusters and to get a better understanding of our findings, we choose to analyze the results from two different perspectives. Adopting one of the perspectives, the organizations are assumed to be unequally effective. From this perspective a high degree of performance measurement combined with a high degree of cultural control seem to be effective under high degrees of environmental uncertainty. From the other perspective it is implicitly understood that all of the observed organizations are effective since they exist. Seen from this, second, perspective it seems that a lower degree of performance measurement together with an equal degree of cultural control is more effective in uncertain environments, even though this relationship is somewhat vague. Under a low degree of environmental uncertainty, analyses from both perspectives show that a high degree of performance measurement together with a low degree of cultural control in an effective combination. Furthermore, the analysis from the second perspective indicates that also a high degree of both of the control variables is effective in high degrees of environmental uncertainty.