En tillväxtfas kännetecknas av en föränderlig affärsmiljö som medför interna och externa utmaningar. Detta eftersom företagen måste kontrollera en större organisation samtidigt som de behöver förbättra sina konkurrensfördelar. Som konsekvens påverkas även företagets strategier och den ekonomistyrning som tillämpas, där företagen måste anpassa sig till förändringar för att säkerställa fortsatt framgång. Tidigare studier påvisar att företagen därtill är i behov av en mer adekvat styrning som kan stödja företaget i tillväxtfasen. I linje med detta har det under senaste åren skett en utveckling inom ekonomistyrningsområdet som har myntat strategisk ekonomistyrning, vilket beskrivs som en framåtblickande och flexibel styrmodell. Tidigare studier påvisar endast behovet av denna typ av styrning samt att företagen behöver hantera förändringar. Däremot finns det begränsad forskning om hur styrsystemet faktiskt utformas under tillväxt. Syftet med studien är att redogöra för hur strategisk ekonomistyrning utformas under tillväxt för att hantera interna och externa förändringar. För att genomföra studien användes en kvalitativ forskningsmetod och en deduktiv ansats. För att samla in det empiriska materialet genomfördes nio intervjuer med gasellföretag eftersom de kännetecknas av påfallande tillväxt. Studien visar att strategisk ekonomistyrning under tillväxt präglas av ständig förbättring och anpassning. Genom uppföljning och anpassning ökar förståelsen för vilka interna och externa faktorer som bidrar till tillväxt och mer konkurrenskraftiga strategier som i sin tur möjliggör fortsatt framgång och tillväxt. Studien visar även på att det är svårt att formulera långsiktiga planer och mål eftersom gasellföretag hela tiden ställs inför nya ändrade förutsättningar. Gasellföretagens strategier är således tvungna att vara flexibla och målen fungerade mer som en tänkt riktning för företagen, snarare än något som var tvunget att uppnås. / A growth phase entails a dynamic business environment with internal and external challenges. Companies must effectively handle a larger organization as well as enhance their competitiveadvantages. Consequently, the company's strategies and management control system are impacted, necessitating adaptation for sustained success. In line with this, there has been a development in the field of management control in recent years, strategic management control, which is described as a more forward-looking and flexible control system. Previous studies only highlight the need for this type of management and the companies' need to manage changes. However, there is limited research on how the control system is designed during the growth phase. The purpose of the study is to examine how strategic management control is designed during growth to manage internal and external changes. To carry out the studies, a qualitative research method and a deductive approach were used. In order to collect the empirical material, nine interviews were conductef with gazelle companies were interviewed since they are characterized by remarkable growth. The study shows that strategic management control during growth is characterized by constant improvement and adaptation. Through follow-up and adaptation, the understanding of which internal and external factors contribute to growth and more competitive strategies increases, which in turn enables continued success and growth. The study also shows that it is difficult to formulate long-term plans and goals since gazelle companies are constantly faced with new and changed conditions. The gazelle companies' strategies thus had to be flexible, and the goals functioned more as an imagined direction for the companies, rather than something that had to be achieved.

In recent decades, the traditional budget has come under heavy criticism with researchers and practitioners calling it a "relic of the past" as it hinders the ability of organizations to respond to and keep up with changing market conditions. As a result, alternative approaches to budgeting have been developed:beyond budgeting, activity-based budgeting and rolling forecasting. However, at the same time, traditional budgeting continues to be widely used. Therefore, the aim of the study is to understand and assess the reasons for the persistence of traditional budgeting, as well as to explore the ways traditional budgeting can be improved in repsonse to the criticism leveled at it. To achieve the aim, the study was carried out in the form of a case study. The case chosen was Värmlandstrafik, an organization responsible for organizing public transport in Värmland, Sweden. Research data was collected through interviews with the case study`s employees. A total of 10 interviews were conducted from different departments including Finance, Bus, Trail, Service, and IT. The results indicated that traditinoal budgeting is far from dead and remains valuable tool mainly for its planning, control, and performance management functions. Another finding was that traditional budgeting criticism can be addressed by incorporating already existing management tools (e.g. forecasting) rather than taking an "either-or" approach to the alternatives and budgeting. However, the study´s findings also suggest that budgeting approaches are context-specific, making it difficult to draw generalizable conclusions about their strengths and weaknesses.

Doctor of Philosophy / Department of Electrical and Computer Engineering / Shelli K. Starrett / Monitoring and control of modern power systems have become very complex tasks due to the interconnection of power grids. These large-scale power grids confront system operators with a huge set of system inputs and control parameters. This work develops and compares intelligent systems-based algorithms which may be considered by power system operators or planners to help manage, process, and evaluate large amounts of data due to varying conditions within the system. The methods can be used to provide assistance in making operational control and planning decisions for the system in a timely manner. The effectiveness of the proposed algorithms is tested and validated on four different power systems. First, Artificial Neural Network (ANN) models are developed and compared for two different voltage collapse indices and utilizing two different-sized sets of inputs. The ANNs monitor and evaluate the voltage profile of a system and generate intelligent conclusions regarding the status of the system from a voltage stability perspective. A feature reduction technique, based on the analysis of generated data, is used to decrease the number of inputs fed to the ANN, decreasing the number of physical quantities that need to be measured. The major contribution of this work is the development of four different algorithms to control the VAR resources in a system. Four different objectives were also considered in this part of the work, namely: minimization of the number of control changes needed, minimization of the system power losses, minimization of the system's voltage deviations, and consideration of the computational time required. Each of the algorithms is iterative in nature and is designed to take advantage of a method of decoupling the load flow Jacobian matrix to decrease the time needed per iteration. The methods use sensitivity information derived from the load flow Jacobian and augmented with equations relating the desired control and dependent variables. The heuristic-sensitivity based method is compared to two GA-based methods using two different objective functions. In addition, a FL algorithm is added to the heuristic-sensitivity algorithm and compared to a PS-based algorithm. The last part of this dissertation presents the use of one of the GA-based algorithms to identify the size of shunt capacitor necessary to enhance the voltage profile of a system. A method is presented for utilizing contingency cases with this algorithm to determine required capacitor size.

This study had two main objectives. First, to identify and operationalize the key variables required to assess the strategic alignment of Inter-Organizational Information Systems (IOISs) in the context of dyadic relationships between manufacturers and suppliers. Second, to use a subset of these variables to test two alignment perspectives: fit as moderation and fit as gestalt. More precisely, four key dimensions tied to the study of IOISs alignment in the context of interorganizational relationship (relationship structure, antecedents, outcomes and IOISs usage) and the twenty-five variables that characterize them were identified. Results, from the gestalt and moderation alignment perspective's test show that when aligned together, joint actions (relationship structure), idiosyncratic investments (antecedents), diversity (IOISs usage) and internal integration (IOISs usage) become adequate predictors of the manufacturers' operational performance (outcomes). Thus, demonstrating the primordial role of IOISs alignment in manufacturer-supplier relationship and supporting the contingency theory and its underlying concept of fit.

Lean system has drawn the attention of researchers and practitioners since its emergence in 1950s. This has been reflected by the increasing number of companies attempting to implement its practices and the large number of researchers investigating its effectiveness and identifying important contextual factors which affect its implementation. The rising level of interest in lean system has led to the emergence of three distinctive streams of literature. The first stream of literature has focused on the effectiveness of lean system. However, this literature was limited as it mainly examined the additive impact of lean practices on operational performance in the manufacturing context. The second stream of literature has focused on the role the accounting system in the lean context. In this body of literature, there was an agreement among researchers on the superiority of activity-based costing system (ABC) over the traditional accounting system in supporting the implementation of lean practices. However, most studies in this strand of literature were either conceptual or case-based studies. The third stream of literature has focused on the fit between business strategy and lean system. However, inconclusive results were reported in relation to the suitability of lean system to firms adopting the differentiation strategy and others adopting the cost leadership strategy. The aim of this study is to develop and empirically test a conceptual model which integrates the three distinctive streams of literature to extend their focus and overcome their limitations. More specifically, the model developed in the current study highlights not only the additive impact of lean practices but also the possible synergy among those practices in improving both operational and financial performance of service firms. In addition, the model brings to light the potential intervening role of ABC in the strategy-lean association. After identifying and reviewing the relevant literature, the socio-technical system theory and contingency theory were used to develop the conceptual model and associated hypotheses. A questionnaire instrument was designed to collect empirical data which was supplemented by objective data from the Financial Analysis Made Easy database in order to empirically test the conceptual model using partial least squares structural equation modelling (PLS-SEM). The findings of this study indicated that while the technical practices of lean service improved only the operational performance of service firms, the social practices enhanced both operational and financial performance. In addition, the two sets of practices positively interacted to improve firm performance over and above the improvement achieved from each set separately. Moreover, ABC was found to have a positive association with lean practice, and consequently an indirect positive relation with firm operational performance. Finally, both the differentiation and cost leadership strategy had a direct positive relationship with lean practices. However, while ABC was found to partially mediate the differentiation-lean association, it suppressed the cost leadership-lean association leading to a case of inconsistent mediation. The current study contributes to the current literature at different levels. First, at the theoretical level, this study develops a conceptual framework which crosses different streams of literatures mainly, lean system literature, management accounting literature (with focus on ABC), and business strategy literature. Unlike previous studies, by integrating the perspective of socio-technical system theory and contingency theory, the model (i) highlights not only the additive but also the synergistic effect of lean service practices on firm performance, (ii) brings to light the direct impact of ABC and business strategy on lean service practices and the intervening role of ABC due to which the business strategy is assumed to have also an indirect influence on lean practices, and (iii) offers an alternative view on how ABC can improve firm performance by enhancing other organisational capabilities (lean practices) which are expected to improve performance . Second, at the methodological level, unlike previous studies, this study includes a large number of lean service practices and contextual variables to report more precisely on the lean-performance association. In addition, the inclusion of the financial performance dimension-measured by secondary data- in the model besides the operational performance is critical to understand the full capability of lean service in improving firm performance. Further, employing a powerful statistical technique (PLS-SEM) provides more credibility to the results reported in this study. Third, at the empirical level, this study is conducted in the UK service sector. As such, this study is one of the very few studies that have reported on lean service and examined how the adoption of ABC and a specific type of business strategy can affect its implementation using empirical survey data from this context.

Preparing for crisis is a challenge. To be prepared to handle a crisis, organizationshave to practice. Crisis management exercises are never performed as often theyshould, as it is expensive and takes long time to plan.The purpose of this thesis is to examine how public bodies and other organizations inAkershus plan and execute crisis management exercises. The thesis aims to evaluateinterest and survey pre-conditions and useful features for a digital tool to complementtraditional contingency exercises.A qualitative approach has been applied in form of interviews and literature review asthe objective is to achieve comprehension of the interviewed organizations routinesand practices, and the circumstances which may affect their need for a digital trainingtool.Six key factors in crisis management are identified in the literature review. Thefactors are: flexibility, communication, cooperation and coordination as well asinformation and improvisation. In addition, methods to understand how users interactwith technology as well as how to design responsive web pages were explored.The analysis is based on empirical results from five interviews from fiveorganizations. The empirical results were compared to the key factors from theliterature review.The study shows that the most of the interviewed organizations use CIM®, and thatall of them implement tabletop or scenario exercises in their training. The interviewedorganizations believe that a digital tool for contingency exercises can be acontribution to traditional exercises, but there are issues concerning how cooperationand communication can be maintained in any digital tool to be used in an area wherefunctional communication and cooperation is necessary.

Thesis (MA (Afrikaans and Dutch))--University of Stellenbosch, 2010. / ENGLISH ABSTRACT: This thesis is a study of Ingrid Winterbach‟s novel, Die boek van toeval en toeverlaat. The premise of the thesis is that a study of the theme of contingency or chance can lead to a heightened insight into the novel. The novel is approached from different perspectives, but in each perspective the way in which the theme of chance is developed in the novel, is illuminated. By way of introduction the history of the term “contingency” in the Afrikaans language and Western philosophy is broadly traced. This is the background to a reading of the novel as a reaction to contingency. This is followed by a reading of the novel from the perspective of the sociology of religion. The focus is on the nominizing function of religion; the role of language in this process and the way in which Helena Verbloem‟s shells become symbol of man‟s search for meaning and order. In the third chapter the novel is read from the perspective of popular science with the focus on the part of chance in the history of evolutionary thought and the way the novel interprets this. A reading of the novel from the perspective of the philosophy of language follows: the arbitrary and contingent nature of language is discussed and the way the novel underlines this, is brougth to the attention. In the last chapter the novel is read from the perspective of literary theory, focusing on the traditional narrative structure and the way in which it is undermined, undermining also in the process a teleological reading of the novel. Following the reading of the novel from these different perspectives, the conclusion is made that Ingrid Winterbach acknowledges contingency and makes it her own to such an extent that she meets Nietzsche‟s criteria for a “brave poet”. She is indeed a brave and poetic novelist. / AFRIKAANSE OPSOMMING: Hierdie tesis is ‟n studie van Ingrid Winterbach se roman, Die boek van toeval en toeverlaat. In die studie word die tema van kontingensie of toeval sentraal gestel. Die roman word dan ook vanuit verskillende perspektiewe benader; binne elkeen word die wyse waarop die toeval as tema in die roman uitgewerk word, duideliker. Daar word eerstens ‟n gebruiksgeskiedenis van die term “kontingensie” in die Afrikaanse taal en die Westerse filosofie gegee. Hiermee word die agtergrond geskets waarteen die roman as reaksie op die kontingensie gelees moet word. Daarna word die roman vanuit ‟n godsdiens-sosiologiese perspektief benader: die rol wat die tradisionele toeverlaat steeds in die hoofkarakter, Helena Verbloem, se lewe speel, word in oënskou geneem. Die fokus val op die nomiserende werking van godsdiens; die rol van taal in hierdie proses en die wyse waarop Helena se skulpe simbool word van die mens se soeke na betekenis en orde. In die derde hoofstuk word die roman vanuit ‟n populêr-wetenskaplike hoek gelees: die aandag word gerig op die rol van toeval in die geskiedenis van evolusionêre denke en die wyse waarop die roman hiermee in gesprek tree. ‟n Taalfilosofiese perspektief kom vervolgens aan die beurt: die arbitrêre en toevallige aard van taal word bespreek en die wyse waarop hierdie idees in die roman teruggevind word, word uitgelig. In die laaste hoofstuk word die roman vanuit ‟n literêr-teoretiese perspektief gelees met die fokus op die tradisionele narratiewe struktuur en hoe die wyse waarop daarvan afgewyk word, ‟n teleologiese lees ondermyn. Na aanleiding van die bespreking van die roman vanuit hierdie verskillende hoeke, word tot die gevolgtrekking gekom dat Ingrid Winterbach die kontingensie erken en haar eie maak en daarom aan Nietzsche se kriteria vir ‟n “brawe digter” voldoen. Sy is inderdaad ‟n brawe en digterlike romanskrywer.

The aim of this study is to investigate how companies within different industries that use budgets perceive the critique that has been raised against it. As such, this study explores whether the companies find the critique valid and if so, whether and how they have managed to cope with the problems that the budget has been argued to entail. Additionally, this study explores the potential impact that the external and internal context of the budget may have on these perceptions. Utilizing on a qualitative case study research design, our findings indicate that the relevance of the critique is contextually contingent with regards to both the external and the internal environment of a company. Consequently, the likelihood for the alleged problems of the budget to appear is greater when the alignment between a company’s external and internal environment and the employed budget purpose is poor, and/or when the budget’s cohesiveness with other management control systems within a certain management control system-package is deficient. Thus, in contrast to the critics, we argue that budgets should not be seen as a static and stand-alone practice as it evidently constitute a multifaceted and contingent practice.

When it comes to moral political endeavors, the good eventually achieved is never identical to the good initially pursued. This is true if for no other reason than the fact that time passes with every new political moment. We move from goods intended to goods achieved. At the same time such movement is not simply a product of the temporal character of our lives. Occupying a middle ground between accounts of human agency as wholly determined or wholly ambiguous there is a sense in which any exercise of the will is fundamentally indeterminate. Said more simply, we are contingent beings. Thus, while it may be possible to speak conceptually of a determinate or atemporal political good, the possibility of a moral political endeavor – that is, a purposive movement toward some political good – rests upon the inescapably contingent and temporal character of our lives. If political endeavors are never entirely under (or out of) our control and always take shape temporally then it is important to insist that the discrepancy between intended goods and actual goods need not be interpreted negatively. That is to say, the indeterminate character of our moral lives need not be seen as a tragic disruption to what would otherwise be seamless political existence. Rather, the indeterminacy is a deliberate (read: good) feature of created existence in time. This allows for recognition of a structure to political morality. Agents seize the opportunity afforded by contingency to pursue identified political goods with purpose and direction. At the same time moral pursuits are always highly conditioned by contingencies of delimited authority, responsibilities of representation, demands of process, etc. The constantly changing political landscape perpetually requires both reactive and anticipatory adjustments of the political good in sight. If contingency and temporality shape and limit any political pursuit of the good, then a chief task of political theology is to illuminate the theological significance of those features of created existence. Political theology bears the burden of articulating the divine origin and purpose of the structures which make political morality possible. In this way contingency comes into view not as an incidental feature of humanity but as the gift of a good creator making possible faithful creaturely response. Similarly, political goods take shape not merely in time but in a particular time between creation and eschaton. This thesis is a study in the theological significance of indeterminacy and temporality in the pursuit of political goods by way of an analysis of the political writings of 20th century moral theologian Paul Ramsey. His reflections on the unique moral structure of political actions provide the theological and analytical resources to animate such a study. Close attention to his work pursues an understanding of how theological language describes, interprets and accounts for the nature of political morality and the function that such descriptions have in defining and shaping concepts of the political good.

The purpose of this experiment was to evaluate the effects of a conflicting instruction on FR-5 performances by an ABABC design. After all four college students were consistently pressing 1-5-3 followed by sound-clips, the schedule value changed to FR-5 (A). Then they were presented with the written instruction "Press 426" (B) in addition to the previous condition. In the last condition (C), 1-5-3 responses were then scheduled for extinction in three participants and the reinforcer was changed from sound-clips to points for one participant. The results showed that unlike previous experiments, instructions did not override the scheduled contingencies. Instruction-following occurred only when there were no other contingencies (i.e., extinction of 1-5-3) or the scheduled reinforcer for FR-5 performances was weak.