Thesis (Ph.D. (Commerce)) -- University of Limpopo, 2021 / This research aimed to develop a costing model for the African Complementary and Alternative Medicines (ACAM) health practitioners to improve their products and services’ decision-making process. This research aim drew support from fundamental objectives, which includes amongst others, the identification of the current product and service costing approaches used by the ACAM practitioners and how this supports their decision-making, the development, and adoption of a costing model for ACAM practitioners to capture products and services’ cost information for improved health care service delivery. Furthermore, it sought to understand the challenges faced by ACAM practitioners in adopting the proposed costing model. The research applied a qualitative action research method. Data collection was through interview method from twenty-six ACAM health practitioners in six ACAM health care facilities. Data were collected after two research cycles in the field study through action research procedures. The participants were drawn from five South African provinces. The main data was gathered through face-to-face semi-structured interviews, documentation, and direct observation to enhance the research validity and reliability. The data were analysed systematically using thematic analysis The findings reveal that the study succeeded in providing more accurate cost data for each product and assist in the planning, control and decision making for the ACAM practitioners. The research contributes academically and to practice by successfully narrowing the gap between ACAM researchers and cost accounting researchers by providing a practical costing model based on solid practical and academic foundation. The researcher recommends that the South African ACAM facilities need to adopt and implement the ACAM costing model because it will provide them with more accurate cost data for the provision of each service and products and help in making effective and reliable decisions. Key words: Cost accounting practice, ACAM health facilities. ACAM health practitioners, ACAM Colonisation, ACAM Healing, Contingency Theory, Production Theory, Cost Elements, Costs Classification. ACAM Production Process

This master's thesis, divided into two sections, compares in part one existing (non-)commercial systems for OLAP presentation using contingency table or graph. The main focus is put on a graph. Results received from my observations in part one are used for implementing a graphic subsystem within internet browser's environment. User friendly interface and good arrangement of displayed data are the most important tasks.

SAMMANFATTNING Datum:2023-05-31 Nivå:Kandidatuppsats Företagsekonomi, 15 hp Akademi: Akademi för Ekonomi, Samhälle och Teknik, Mälardalens Universitet  Författare:Earl Jerwin Sarte Alizah Malik                  (93/12/19) (00/09/17) Titel: Att navigera i det nya normala – En undersökning av Covid-19:s påverkan på arbetssättet och digital transformation inom redovisning. Handledare: Leanne Johnstone Nyckelord: Covid-19, arbetsförhållande, arbetssätt, Ekonomistyrning, Contingency theory, redovisningsekonom Forskningsfråga: På vilket sätt har arbetet för redovisningsekonomer anpassats till de förändrade omständigheterna som följt av covid-19-pandemin? Vidare, vilka av dessa anpassningar kan anses vara fördelaktiga och bör övervägas att bibehålla efter att pandemin har passerat? Syfte: Syftet med denna studie är att undersöka hur pandemin har påverkat redovisningsekonomens arbetsmetoder och att identifiera vilka av dessa nya metoder som kan bli permanenta och fortsätta att användas efter pandeminär över. Genom en omfattande empirisk undersökning med hjälp av kvalitativ metod är målet att kunna dra slutsatser om hur pandemin har påverkat redovisningsekonomens arbetsmetoder. Resultaten från studien kan användas för att hjälpa ledningen att bestämma vilka arbetsmetoder som ska genomföras i framtiden.  Metod: Studien tillämpar kvalitativ metod samt semistrukturerade intervjuer med fem redovisningsekonomer har genomförts. Slutsats: Studien har belyst konsekvenserna av covid-19 för redovisningsekonomensarbete. Resultaten visar att övergången till distansarbete och ökadanvändning av digitala verktyg har varit betydande förändringar.Vidare har lednings implementering av action controls som respons påpandemin påverkade arbetsmiljön för redovisningsekonomer.Denna forsknings bidrar till en ökad förståelse för hur pandemin harpåverkat redovisningsekonomens arbetsförhållande och identifierar möjligaarbetsprocesser som kan behållas på längre sikt. / ABSTRACT Date: 2023-05-31 Level: Bachelors Thesis in Business Administration, 15 hp Institution: School of Business, Mälardalens University Author: Earl Jerwin Sarte Alizah Malik              (93/12/19) (00/09/17) Titel: Navigating the new normal – An examination of the impact of Covid-19 on the way of working and digital transformation in accounting. Supervisor: Leanne Johnstone Keywords: Covid-19, work conditions, work method, management control, contingency theory, management accountant, Research question: How has the work of accountants been adjusted to the changing circumstances brought by the COVID-19 pandemic? Additionally,which of these adjustments can be seen as beneficial and should be considered for continuation after the pandemic is over?  Purpose:The purpose of this study is to examine how the pandemic has impacted theworking methods of professional accountants and to identify which of thesenew methods may become permanent and continue to be used after the pandemic.Through a comprehensive empirical investigation utilizing qualitativemethodology, the aim is to draw conclusions about how the pandemic hasinfluenced the working methods of professional accountants. The findingsfrom the study can be used to assist management in determining whichworking methods should be implemented in the future. Method: The study uses a qualitative method and semi-structured interviews have been conducted with five accountants. Conclusion: The study has examined the impact of COVID-19 on the work of accountants.The results show that there have been significant changes, such as transitioningto remote work and increased use of digital tools. Additionally, the management'simplementation of action controls in response to the pandemic has affectedthe work environment for accountants. This research contributes to a betterunderstanding of how the pandemic has influenced accountants' work conditionsand identifies potential work processes that can be maintained in the long run.

Dagens klädindustri är känd för att vara en mycket arbetsintensiv bransch och står därav inför betydande utmaningar när det gäller att integrera social hållbarhet vid olika stadier i leveranskedjan. I debatten kring hållbar utveckling är det framförallt miljömässig hållbarhet som har fått utrymme och därför krävs det mer forskning som lyfter även social hållbarhet. Syftet med studien är att därför undersöka och analysera hur svenska klädföretag arbetar med social hållbarhet i produktion. Genom att analysera befintliga metoder och strategier som svenska klädföretag har, avser studien identifiera kontextuella utmaningar som försvårar arbetet med social hållbarhet i produktionsverksamheten. För att ta hänsyn till kontexten använder studien Contingency Theory som teoretisk referensram. Enligt denna teori framhävs två huvudsakliga idéer: (1) att det inte existerar en enda optimal organisationsstruktur för alla företag och (2) att effektiviteten av en given organisationsstruktur är kontextuell och beroende av omgivande faktorer. De metoder som tillämpats är semistrukturerade intervjuer med relevanta yrkespersoner på fyra svenska klädföretag som har insyn och kompetens inom området. Utöver intervjuer granskades även företagens hållbarhetsdokument. Resultatet visar att kontexter har en betydande roll vid arbetet med social hållbarhet i produktionsverksamheten för svenska klädföretag. Social hållbarhet är komplext och studien bekräftar att ingen enskild organisationsstruktur passar alla företag. Utförandet påverkas av kontextuella faktorer, vilket kräver anpassningsbarhet för att möta skiftande arbetskulturer och lokala förhållanden. Begränsningen för studien är att den baseras på fyra svenska klädföretag. Studien bidrar till en djupare förståelse för fenomenet och företag kan använda sig av resultatet för att utveckla strategier för social hållbarhet. För framtida forskning bör fler företag inkluderas för att se hur strategier och utmaningar kan skilja sig i ett större sammanhang. / The clothing industry today is known for being a highly labor-intensive sector and therefore faces significant challenges in integrating social sustainability at various stages of the supply chain. In the debate on sustainable development, environmental sustainability has primarily been in focus, highlighting the need for more research that also emphasizes social sustainability. The purpose of this study is to examine and analyze how Swedish clothing companies work with social sustainability in production. By analyzing existing methods and strategies employed by Swedish clothing companies, the study aims to identify contextual challenges that complicate efforts towards social sustainability in production operations. To consider the context, the study uses Contingency Theory as its theoretical framework. According to this theory, two main ideas are emphasized: (1) there is no one optimal organizational structure for all companies, and (2) the effectiveness of a given organizational structure is contextual and dependent on surrounding factors. The methods applied include semi-structured interviews with relevant professionals at four Swedish clothing companies who have insight and expertise in the area. In addition to interviews, the companies' sustainability documents were also reviewed. The results show that contexts play a significant role in the work on social sustainability in production operations for Swedish clothing companies. Social sustainability is complex, and the study confirms that no single organizational structure fits all companies. Implementation is influenced by contextual factors, requiring adaptability to meet varying work cultures and local conditions. The limitation of the study is that it is based on four Swedish clothing companies. The study contributes to a deeper understanding of the phenomenon, and companies can use the results to develop strategies for social sustainability. Future research should include more companies to see how strategies and challenges may differ in a larger context

Der Zellzyklus organisiert die Zellteilung, und kontrolliert die Replikation der DNA sowie die Weitergabe des Genoms an die nächste Zellgeneration. Er unterliegt einer strengen Kontrolle auf molekularer Ebene. Diese molekularen Kontrollmechanismen sind für das Überleben eines Organismus essentiell, da Fehler Krankheiten begüngstigen können. Vor allem Krebs ist assoziiert mit Abweichungen im Ablauf des Zellzyklus. Die Aufklärung solcher Kontrollmechanismen auf molekularer Ebene ermöglicht einerseits das Verständnis deren grundlegender Funktionsweise, andererseits können solche Erkenntnisse dazu beitragen, Methoden zu entwickeln um den Zellzyklus steuern zu können. Um die molekularen Abläufe des Zellzyklus in ihrer Gesamtheit besser zu verstehen, eignen sich computergestützte Analysen. Beim Zellzyklus handelt es sich um einen Signaltransduktionsweg. Die Eigenschaften dieser Prozesse stellen Rekonstruktion und Übersetzung in digital lesbare Formate vor besondere Herausforderungen in Bezug auf Skalierbarkeit, Simulierbarkeit und Parameterschätzung. Diese Studie präsentiert eine großskalige Netzwerkrekonstruktion des Zellzyklus des Modellorganismus Saccharomyces cerevisiae. Hierfür wurde die reaction-contingency Sprache benutzt, die sowohl eine mechanistisch detaillierte Rekonstruktion auf molekularer Ebene zulässt, als auch deren Übersetzung in ein bipartites Boolesches Modell. Für das Boolesche Modell mit 2506 Knoten konnte ein zyklischer Attraktor bestimmt werden, der das Verhalten einer sich teilenden Hefezelle darstellt. Das Boolesche Modell reproduziert zudem das erwartete phänotypische Verhalten bei Aktivierung von vier Zellzyklusinhibitoren, und in 32 von 37 getesteten Mutanten. Die Rekonstruktion des Zellzyklus der Hefe kann in Folgestudien genutzt werden, um Signaltransduktionswege zu integrieren, die mit dem Zellzyklus interferieren, deren Schnittstellen aufzuzeigen, und dem Ziel, die molekularen Mechanismen einer ganzen Zelle abzubilden, näher zu kommen. Diese Studie zeigt zudem, dass eine auf reaction- contingency Sprache basierte Rekonstruktion geeignet ist, um ein biologisches Netzwerk konsistent mit empirischer Daten darzustellen, und gleichzeitig durch Simulation die Funktionalität des Netzwerkes zu überprüfen. / The survival of a species depends on the correct transmission of an intact genome from one generation to the next. The cell cycle regulates this process and its correct execution is vital for survival of a species. The cell cycle underlies a strict control mechanism ensuring accurate cell cycle progression, as aberrations in cell cycle progression are often linked to serious defects and diseases such as cancer. Understanding this regulatory machinery of the cell cycle offers insights into how life functions on a molecular level and also provides for a better understanding of diseases and possible approaches to control them. Cell cycle control is furthermore a complex mechanism and studying it holistically provides for understanding its collective properties. Computational approaches facilitate holistic cell cycle control studies. However, the properties of the cell cycle control network challenge large-scale in silico studies with respect to scalability, model execution and parameter estimation. This thesis presents a mechanistically detailed and executable large-scale reconstruction of the Saccharomyces cerevisiae cell cycle control network based on reaction- contingency language. The reconstruction accounts for 229 proteins and consists of three individual cycles corresponding to the macroscopic events of DNA replication, spindle pole body duplication, and bud emergence and growth. The reconstruction translated into a bipartite Boolean model has, using an initial state determined with a priori knowledge, a cyclic attractor which reproduces the cyclic behavior of a wildtype yeast cell. The bipartite Boolean model has 2506 nodes and correctly responds to four cell cycle arrest chemicals. Furthermore, the bipartite Boolean model was used in a mutational study where 37 mutants were tested and 32 mutants found to reproduce known phenotypes. The reconstruction of the cell cycle control network of S. cerevisiae demonstrates the power of the reaction-contingency based approach, and paves the way for network extension with regard to the cell cycle machinery itself, and several signal transduction pathways interfering with the cell cycle.

Doctor of Philosophy / Department of Hospitality Management and Dietetics / Chihyung Ok, Deborah D. Canter / This study sought to apply the concepts of ‘perceived value’ and ‘customer share’ (of visits) to full-service restaurant settings for the first time. Given the strong ‘experiential nature’ of foodservice, the perceived value concept adopted in this study involved an ‘experiential view’ of the dining experience. Further, the customer share concept was expected to have implications for the foodservice context, given the multi-loyalty nature of restaurant customers. With the first conceptual model, this study sought to verify the effect of perceived value on customer share of visits in a full-service restaurant context, using a dimension-level value approach and positing customer satisfaction and brand preference as mediators between them. The conceptual model was tested based on responses from 299 general U.S. full-service restaurant customers, using a confirmatory factor analysis and structural equation modeling. The test results revealed that among four value dimensions, excellence (in food and service) and customer return on investment had dominant effects on customer satisfaction and brand preference whereas playfulness had a significant moderate effect only on brand preference; aesthetic appeals did not have significant effects on either. Affected by perceived value, customer satisfaction significantly enhanced brand preference and in turn brand preference contributed to customer share of visits and fully mediated the effect of customer satisfaction on customer share of visits. In essence, the findings highlight the significant antecedent role of perceived value in customers’ satisfaction and brand preference formation, and the pivotal role of customer brand preference in customers’ purchase decision process. With the second conceptual model, this study sought to reveal the direct effect and/or moderating effects of contingency variables in relation to customer share of visits in a fullservice restaurant context. The hypotheses included in the conceptual model were tested based on responses from 291 general U.S. full-service restaurant customers, using a confirmatory factor analysis and a series of (moderated hierarchical) regression analyses. The test results indicated that the direct effects of social switching costs, lost benefits costs, procedural costs, and intrinsic inertia were positive whereas that of intrinsic variety-seeking was negative on customer share of visits. In addition, consumer involvement and perceived brand heterogeneity were found to enhance the effect of brand preference on customer share of visits. The effects of the contingency variables appear to work by influencing the number of brands in customers’ consideration sets and/or leading customers to allocate a greater share of visits to a particular brand in a given number of brands in consideration sets.

Inledning: På senare tid har mer uppmärksamhet dragits till fördelarna med fysiska butiker, speciellt nu med en ökad konkurrens på nätet. Det har lett till att företag har gått från att enbart bedriva e-handel till att även komplettera med att etablera fysisk butik; clicks to bricks. När företag förändrar sin strategi måste de också anpassa sin ekonomistyrning.   Syfte: Syftet med studien är att bidra med kunskap genom att hitta mönster i hur ekonomistyrningen förändrats i samband med etableringen av fysiska butiker hos företag som startat som e-handelsföretag.   Metod: Två företag som genomfört förändringen clicks to bricks har legat till grund för denna studie. För att bringa klarhet i vår frågeställning har semistrukturerade intervjuer genomförts med respektive företag.   Slutsats: Företag som har genomgått clicks to bricks har upplevt både interna och externa förändringar som resulterat i ett ökat behov av formella styrmedel, där budget och kortsiktig planering har varit extra framträdande. MCS har blivit mer öppet för att snabbt kunna hantera förändringar som sker. Somliga verktyg i ekonomistyrningen, såsom företagskultur, har inte av vad som framkommit i denna studie förändrats efter etableringen av fysisk butik. I andra verktyg har det tillkommit moment; bland annat kräver fysisk butik andra mätsystem samt används verktyg i ekonomistyrningen i andra syften än tidigare.   Nyckelord: clicks to bricks, ekonomistyrning, situationsanpassning, MCS-paket / Introduction: Lately, more attention has been drawn to the benefits of physical stores, particularly now with an increased competition on the web. This has led companies to go from only selling online to also complement the e-commerce by establishing physical stores; clicks to bricks. When companies change their strategy, they also have to adapt their MCS. Purpose: The purpose of this study is to contribute knowledge by finding patterns in how the MCS has changed companies going from clicks to bricks. Methodology: Two companies that’ve gone from clicks to bricks have been the basis for this study. To clarify our issue, semi-structured interviews were conducted with each company. Conclusion: Companies that’ve gone from clicks to bricks have experienced both internal and external changes that resulted in an increased need for formal controls, where budget and short-term planning have been particularly prominent. The MCS has been more open to be able to quickly handle sudden changes as they occur. Some controls in the MCS, such as the business culture, hasn’t from this study's findings been affected. In other controls elements have been added; physical stores' requires other measurements, among others. Also some MCS controls are now used for other purposes than before clicks to bricks.   Key words: clicks to bricks, management control systems, contingency, MCS as a package

During the past decades, CEO and board compensation has increased substantially. Top management compensation and firm performance has been an extensively researched subject, and a large amount of previous studies have examined the relation of top management pay and firm performance. However, the findings and discussions have been contradictory and inconsistent. The purpose of this thesis is to examine if there is a relationship between the top management variable compensation and firm performance. We aim to explore this subject in further depth by focusing on the Swedish context and by studying if contextual issues, in terms of different industries, have an impact on this relation. In order to examine this relation multiple regression analysis were performed. The empirical evidence displays that on a general level, incentive systems of the top management have no significant effect on firm performance. We also conclude that the relation of variable pay and performance is contingent on industry. We therefore argue that the context in which the firm operates has an impact on the investigated relation in this thesis. Furthermore, the Swedish context and the Swedish governance model can be considered as one of the main explanations of the attained result.

This paper describes the "strucplot" framework for the visualization of multi-way contingency tables. Strucplot displays include hierarchical conditional plots such as mosaic, association, and sieve plots, and can be combined into more complex, specialized plots for visualizing conditional independence, GLMs, and the results of independence tests. The framework's modular design allows flexible customization of the plots' graphical appearance, including shading, labeling, spacing, and legend, by means of "graphical appearance control" functions. The framework is provided by the R package vcd.

This thesis introduces statistical methods for categorical data. These methods are especially used in social sciences such as sociology, psychology and political science, but their importance has increased also in medical and technical sciences. In the first part there is mentioned statistical inference for a proportion. Here is written about classical, exact and Bayesian methods for estimating and hypothesis testing. If we have a large sample then we can approximate exact distribution by normal distribution but if we have a small sample cannot use this approximation and it is necessary to use discrete distribution which makes inference more complicated. The second part deals with two categorical variables analysis in contingency tables. Here are explained measures of association for 2 x 2 contingency tables such as difference of proportion and odds ratio and also presented how we can test independence in the case of large sample and small one. If we have small sample we are not allowed to use classical chi-squared tests and it is necessary to use alternative methods. This part contains variety of exact tests of independence and Bayesian approach for the 2 x 2 table too. In the end of this part there is written about a table for two dependent samples and we are interested whether two variables give identical results which occurs when marginal proportions are equal. In the last part there are methods used on data and discussed results.