<p>Purpose: The purpose of the present study was to illuminate how individuals living with SHR, experience its impact on accessibility, financial security and social relationships.</p><p>Method: A qualitative approach was used. The participants were recruited by advertising on the website for “The network for people with odor intolerance”. The data was collected by written descritive texts from the participants and analysed with qualitative content analysis.</p><p>Results: The results showed that the informants experienced an extensive lack of accessibility in society. It was difficult to move around in society, to visit public buildings and facilities and it was almost impossible to find a suitable place to live. Regarding financial security they had a reduced income due to difficulties to earn their living in combination with increased expenses because of the disease and they had difficulties to get the support they needed from authorities. This created an insecure financial situation. Further, the findings showed that their social relationships had been affected. Socializing with others had become hard and troublesome, they had become limited in doing social activities and they got support from some but these persons became limited. Six themes permeated the categories in all three content areas: “Being limited”, “Being forced to behave incompatible with your true personality”, “Experiencing a lack of understanding and respect from others”, “Experiencing insecurity”, “Being dependent on others” and “Being forced to choose between the plague and cholera”. <strong></strong></p> / <p>Syfte: Syftet med denna studie var att belysa hur individer som lever med sensorisk hyperreaktivitet (SHR) upplever dess påverkan på tillgänglighet, ekonomisk trygghet och sociala relationer.</p><p>Metod: Kvalitativ metod användes och deltagarna rekryterades via Internet genom annonsering på nätverket för doftöverkänsligas hemsida. Datainsamlingen skedde genom skrivna berättelser från deltagarna och data analyserades sedan med kvalitativ innehållsanalys.</p><p>Resultat: Resultatet visade att informanterna upplevde en omfattande brist på tillgänglighet i samhället. Det var svårt att röra sig i samhället, att besöka offentliga lokaler och inrättningar samt att det var nästan omöjligt att hitta en lämplig bostad. Deras ekonomiska trygghet var påverkad genom att de hade minskad inkomst på grund av svårigheter att försörja sig i kombination med ökade utgifter orsakade av sjukdomen samt att de hade svårigheter att få det stöd de behövde från myndigheter. Detta skapade en otrygg ekonomisk situation. Deras sociala relationer hade blivit påverkade av sjukdomen. Att umgås med andra hade blivit jobbigt och besvärligt, deras sociala aktiviteter hade blivit begränsade och de fick stöd av vissa men dessa personer blev då begränsade. Sex teman genomsyrade kategorierna i alla tre innehållsområdena: "Vara begränsad", "Vara tvungen att bete sig oförenligt med sin rätta personlighet", "Uppleva brist på förståelse och respekt från andra", "Uppleva otrygghet", "Vara beroende av andra" och "Vara tvungen att välja mellan pest eller kolera"</p>

Purpose: The purpose of the present study was to illuminate how individuals living with SHR, experience its impact on accessibility, financial security and social relationships. Method: A qualitative approach was used. The participants were recruited by advertising on the website for “The network for people with odor intolerance”. The data was collected by written descritive texts from the participants and analysed with qualitative content analysis. Results: The results showed that the informants experienced an extensive lack of accessibility in society. It was difficult to move around in society, to visit public buildings and facilities and it was almost impossible to find a suitable place to live. Regarding financial security they had a reduced income due to difficulties to earn their living in combination with increased expenses because of the disease and they had difficulties to get the support they needed from authorities. This created an insecure financial situation. Further, the findings showed that their social relationships had been affected. Socializing with others had become hard and troublesome, they had become limited in doing social activities and they got support from some but these persons became limited. Six themes permeated the categories in all three content areas: “Being limited”, “Being forced to behave incompatible with your true personality”, “Experiencing a lack of understanding and respect from others”, “Experiencing insecurity”, “Being dependent on others” and “Being forced to choose between the plague and cholera”. / Syfte: Syftet med denna studie var att belysa hur individer som lever med sensorisk hyperreaktivitet (SHR) upplever dess påverkan på tillgänglighet, ekonomisk trygghet och sociala relationer. Metod: Kvalitativ metod användes och deltagarna rekryterades via Internet genom annonsering på nätverket för doftöverkänsligas hemsida. Datainsamlingen skedde genom skrivna berättelser från deltagarna och data analyserades sedan med kvalitativ innehållsanalys. Resultat: Resultatet visade att informanterna upplevde en omfattande brist på tillgänglighet i samhället. Det var svårt att röra sig i samhället, att besöka offentliga lokaler och inrättningar samt att det var nästan omöjligt att hitta en lämplig bostad. Deras ekonomiska trygghet var påverkad genom att de hade minskad inkomst på grund av svårigheter att försörja sig i kombination med ökade utgifter orsakade av sjukdomen samt att de hade svårigheter att få det stöd de behövde från myndigheter. Detta skapade en otrygg ekonomisk situation. Deras sociala relationer hade blivit påverkade av sjukdomen. Att umgås med andra hade blivit jobbigt och besvärligt, deras sociala aktiviteter hade blivit begränsade och de fick stöd av vissa men dessa personer blev då begränsade. Sex teman genomsyrade kategorierna i alla tre innehållsområdena: "Vara begränsad", "Vara tvungen att bete sig oförenligt med sin rätta personlighet", "Uppleva brist på förståelse och respekt från andra", "Uppleva otrygghet", "Vara beroende av andra" och "Vara tvungen att välja mellan pest eller kolera"

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.

Amorphous carbon film with Diamond like properties is the subject of intense interest in the past one and half decade. The unusual properties of these diamond like carbon films arise from the preponderance of SP3 tetrahedral bonding of carbon in the film. Depending on the processing technique and the processing conditions used, the structure of the films can range from amorphous carbon to large grain polycrystalline diamond. These deposited amorphous carbon films, which are smooth, may find their use in optoelectronics, in dielectric films and in microelectronics. These films are found to be chemically inhomogeneous(containing SP3 hybridized carbon in a matrix of SP2 hybridized non-graphitic carbon). There is a possibility of using these films as substrates in microelectronics, provided the deposited films are structurally smooth, are chemically homogeneous and are dopable with both types of impurities. A host of other advantages of using diamond like carbon as a substrate material in microelectronics made it a topic of interest to many investigators. This prompted the author to take up investigations on diamond like carbon films from the point of examining the electrical properties of these films and on the possibility of conceiving devices based on these films. This investigation dealt with, sputter deposition of diamond like carbon films and their electrical characteristics in MCS device structures. In this, emphasis is given to the importance of processing parameters involved and the effect of each parameter on the electrical and structural properties of the film. Various substrate treatments were done prior to sputtering and found that the DLC nature of the film exists in all the films but differ from one another in electrical resistivity, in nucleation density and in their adherence to the substrate. Films deposited on substrates treated with low vapour pressure oil resulted in compressive strain in the film and lead to very poor adhesion. The nucleation density increased when the substrates are pretreated with ultrasonic agitation in hard SiC grit. The substrate temperature had a direct impact on the resistivity of the film: resistivity decreases with increase in substrate temperature. The constituents of the plasma modified the structural properties of the film, e.g. the Hydrogen content in the plasma has resulted in increasing the SP3 hybridization content of the film, by acting as SP2- SP2 network terminator. Ultra violet light focused onto the substrate, in general, enhanced the deposition rate. Inclusion of Nitrogen in the plasma substantially increased the conductivity of the material and this is used in doping of the DLC film. The carbon films deposited on silicon are used for electrical characterisation. Deposition of metal electrode on the carbon film lead to the basic (MCS) device structure. The I vs.V characteristics of the MCS structure resemble those of junction diodes. From the I vs.V characteristics at different temperatures, it has been found that the reverse current goes through a maximum, drops back to certain level and once again increases with gradual increase in temperature. This behaviour of the structure with A1 as well as Ag as top electrode materials is explained by the heterojunction formed at the C-pSi interface. The initial increase in the reverse current is dominated by the drift of minority carriers across the depletion width at the reverse biased junction. With increase in temperature, the depletion width reduces to a minimum above a certain temperature, where the diffusion of carriers controls the current across the device. From the constructed energy-band diagram of heterojunction, it is shown that the change in the transport phenomena from drift of minority carriers to diffusion of majority carriers at the junction, introduces a barrier at the critical temperature; This is responsible for the drop in current at the critical temperature. This explains the anomaly of drop in reverse current with increase in temperature. The C vs. v characteristics showed a bell shaped behaviour indicating the presence of two junctions connected back to back. This confirms the type of contact formed at the metal-carbon interface and the type of conductivity of the film, concluding that A1 makes a Schottky contact where as Ag makes an ohmic contact and the deposited film behaves like n-type material. The C vs. V behaviour with temperature is explained by the two types of contacts in the case of Al-GpSi, i.e. Schottky contact at Al-C; and heterojunction at C-pSi interface. These C vs. V and I vs.V changes with temperature are in tune with each other and the model proposed takes care of all the characteristics observed. In case of Ag-GpSi, C vs. V with temperature shows junction like behaviour at elevated temperatures and are explained by the presence of the interface at C-pSi. It has been observed that in some of the carbon films, when an electric field of the order of l06 V/cm is applied, the reflectance of the Aluminium metal dot is increased by 5 times, coupled with a 50 to 100 times increase in the associated capacitance of the MCS structure. The increase in reflectance is explained by considering the film to be inhomogeneous with a matrix of varying dielectric constants (SP3 hybridized carbon in a medium of SP2 bonded carbon). The transformed film, is homogeneous and enhances the reflectance of the Aluminium dot. This is termed as "homogeneity induced smoothness." The transformation of inhomogeneous material to homogeneous material is further confirmed by the Raman spectroscopy, in which the broad peak is converted to a sharp peak changing the FWHM from 93 cm-1 to 4 cm-1 ; denoting the structural order in the film. To the best of our knowledge, this is the first investigation reporting the crystalline nature of the DLC, with structural order and the corresponding FWHM of the Raman peak as low as 4 cm-1. The preparational conditions of the film to get this transformation and the influence of various process parameters are examined. Devices based on Metal-Carbon-Oxide- Silicon (MCOS) structure are realized by thermally grown oxide/sputter deposited oxide on silicon, prior to carbon deposition. These structures showed voltage controlled negative resistance(VCNR) characteristics. The applied voltage and its distribution across the reverse biased junction and across the oxide gives rise to a negative resistance region. With the number of V vs. I characteristics measured, it is observed that the negative resistance region also shifts. This is attributed to the trapped charges in the carbon changing the distribution of applied voltage. This is explained by modifying the energy-band diagram. A concept of the accumalated charges at the oxide barrier filling up the higher energy states in the carbon and silicon, to become hot carriers is used. As long a. more voltage is dropped across the oxide, these hot carriers can surmount the barrier at the reverse biased junction. The flow of these carriers is cut off when the additional voltage is dropped across the reverse biased junction leading to a drop in the current. A further increase in the applied voltage nominally increases the current due to increase in the leakage current. A new hybrid (electrical/optical) read only memory (ROM) element is conceived and the way in which the information can be written and read is discussed. A two terminal negative resistance device using MCOS structure is fabricated and tested for its VCNR property. An analog memory device is proposed using the MCOS structure as gate in an FET. The work reported in this thesis has been divided into nine chapters. The introductory remarks on the importance of the area of research and about the work reported in this thesis are given in chapter one. Chapter two deals with some of the basic concepts related to understand the reported work. In chapter three the research work done by other investigators covering different aspects of this work is reported and some of their investigations are reviewed. Chapter four dealt with the various preparative techniques to deposit films, their structural characterisation, and the experimental work carried out to electrically characterize these films. Chapter five presents the I vs.V & C vs. V analysis and a model to qualitatively explain them. In chapter six field induced transformation phenomena of some of these films and its impact on the reflectance of the metal dot is dealt. Chapter seven consists of the MCOS device structure, its I vs.V characteristics and a model to explain the behaviour. Chapter eight presents the application part of same of the phenomena observed in conceiving a new hybrid ROM element and a two terminal negative resistance device. The concluding ninth chapter itemizes the important results of the work and suggestions to carry forward this work which can open up new vistas in the diamond like carbon film based technology and its applications in microelectronics.

I dagens klimatkris anses ohållbara livsmedelsystem i livsmedelsbranschen stå för en fjärdedel av den mänskliga klimatpåverkningen. Det kräver att företagen i branschen ställer om till ett hållbart företagande för att minska sin klimatpåverkan men även för att skapa en starkare organisation. Intresset för det hållbara företagandet ökar, dock kan företag bemöta svårigheter i hur de ska arbeta internt. Framför allt när det hållbara interna perspektivet efterfrågar att företagen behöver anpassa och expandera sin ekonomistyrning. Idag ses däremot den traditionella ekonomistyrningen som begränsad i att kunna involvera ett bredare perspektiv än enbart ekonomiska mål. För att genomföra sina hållbarhetsmål med hjälp av ekonomistyrningen krävs det att företaget planerar, genomför och följer upp sitt arbete. För att precisera processen har en management control systems modell (MCS-modell) med fem styrmedel av Malmi och Brown (2008) använts som utgångspunkt. Syfte och Frågeställning: Uppsatsen syftar till att beskriva hur livsmedelsföretag styr sitt hållbarhetsarbete utifrån användningen av ekonomistyrningen. Avsikten är att ge en förståelse för hur företagen kan tillämpa styrmedlen från MCS-modellen av Malmi och Brown (2008) för att styra sitt hållbarhetsarbete. Studiens frågeställning är därmed: Hur används ekonomistyrningen för att styra hållbarhetsarbetet i livsmedelsbranschen? Metod: Studien utgår från en kvalitativ metod som baseras på semistrukturerade intervjuer med sex respondenter från fyra olika företag som verkar inom livsmedelsbranschen. Intervjuade individer ansvarar för hållbarhetsarbetet på respektive företag. Slutsats: Studien anger vilka styrmedel som tillämpas och hur de används. Studiens resultat visar att vanligt förekommande är användandet av fyra av fem styrmedel för att skapa en hållbar ekonomistyrning i organisationen. I studien framkommer det även att användandet av styrmedel kan differentiera sig mellan företagen där värderingar och tillgång till mänskliga resurser indikeras ha en påverkan. / Background: In today's climate crisis, unsustainable food systems in the food sector are thought to account for a quarter of the human climate impact. This requires companies in the sector to shift to sustainable business practices in order to reduce their carbon footprint but also to create a stronger organization. Interest in sustainable business is growing, but companies may face difficulties in how to work internally. Especially when the sustainable internal perspective calls for companies to adapt and expand their management control. Today, however, traditional management is seen as limited in its ability to involve a broader perspective than just financial targets. To implement their sustainability objectives through management control systems, companies need to plan, implement and monitor their work. In order to specify the process, a management control systems (MCS) model with five management tools by Malmi and Brown (2008) has been used as a starting point. Purpose and Question:The paper aims to describe how food companies manage their sustainability work based on the use of management control systems. The intention is to provide an understanding of how companies can apply the control systems from the MCS-model of Malmi and Brown (2008) to manage their sustainability performance. The research question is thus: How is management control systems used to manage sustainability in the food industry? Methodology: The study uses a qualitative method based on semi-structured interviews with six respondents from four different companies operating in the food industry. The individuals interviewed are responsible for the sustainability work of the respective companies. ConclusionThe study specifies which control systems are applied and how they are used. The results of the study show that four out of five control systems are commonly used to achieve sustainable management control in the organization. The study also shows that the use of control systems can differ between companies, with values and access to human resources being indicated as having an impact.

La caractérisation des paléoenvironnements et paléoclimats des milieux continentaux du Néogène africain est un enjeu majeur pour comprendre l’émergence du rameau humain. La première partie du travail présente un état des lieux des connaissances dans ce domaine, mais aussi des avantages et des points faibles des marqueurs paléoenvironnementaux habituellement utilisés. Elle met ainsi en exergue la nécessité de développer de nouveaux marqueurs afin de documenter les paléoclimats, et plus particulièrement la paléosaisonnalité. Les marques de croissance squelettiques (MCS) des vertébrés ectothermes (poissons et tortues) sont présentées comme nouveau marqueur potentiel. D’une part, le but de ce travail est de déterminer la significativité du signal déposé par les MCS au sein d’un organisme et la capacité de ces structures à enregistrer un signal environnemental. D’autre part il vise à évaluer leur conservation dans les restes fréquents des dépôts du Néogène africains et à proposer des critères pour une meilleure exploitation de ce matériel. Ainsi, dans la deuxième partie, un large spectre de pièces squelettiques d’un spécimen de Polypterus bichir est analysé pour évaluer l’homogénéité intra-individuelle du signal enregistré par les MCS. La troisième partie présente la mise en place et le déroulement d’une étude expérimentale menée en conditions de température, photopériode et alimentation contrôlées. Elle a pour but de tester l’impact de ces facteurs dans le contrôle de la croissance de deux actinoptérigyens (Polypterus senegalus et Auchenoglanis occidentalis) et d’un chélonien pleurodire (Pelusios castaneus). La dernière partie présente une étude de restes fossiles de siluriformes, de Polypterus sp., de Lates sp. et de Pelusios sp. provenant des affleurements Mio-Pliocène du Tchad. Outre les conseils d’échantillonnage et de préparation de ces restes, de premières pistes d’interprétation des signaux observés sont proposées. / The paleoenvironmental and paleoclimatic characterization of continental environments from the Neogene of Africa is a major concern for the understanding of the emergence of the human lineage. The first part of this work presents a state of art of the knowledge on this field, and of the advantages and drawbacks of the paleoenvironmental proxies commonly used. It highlights the need to develop new proxies to document paleoclimates, and especially paleoseasonality. Ectothermic vertebrates (fish and turtles) growth marks (GM) are presented hereafter as a potential new proxy. On one hand, this work aims at ascertaining the significance of the signal left by GM within an organism and their efficiency in recording an environmental signal. On the other hand, it aims at evaluating their preservation in remains frequently found in African Neogene outcrops and at proposing criteria for their optimal use. Thus, in the second part, a wide array of skeletal pieces from one specimen of Polypterus bichir is analyzed to assess intra-individual homogeneity of GM signal. The third part introduces the set up and the progress of an experimental study led in controlled conditions of temperature, photoperiod and feeding. It aims at testing the impact of each factor on growth control in two Actinopterygii (Polypterus senegalus and Auchenoglanis occidentalis) and one pleurodiran Chelonii (Pelusios castaneus). The last part of this work presents a study of fossil remains of catfishes, Polypterus sp., Lates sp. and Pelusios sp. from Chadian Mio-Pliocene outcrops. Besides sampling and preparation advices, prelimininary paleoenvironmental and paleoclimatic interpretations are proposed.

Bakgrund: Kaplan och Nortons modell Balanced Scorecard (BSC) introducerades i början av 1990-talet och är ett populärt resultatmätningssystem och strategiskt managementsystem inom ekonomi- och verksamhetsstyrning. BSC exemplifierar det Røvik (2008) kallar ett organisationsrecept och Abrahamson (1996) ett organisationsmode som spridits på en marknad för ekonomistyrningsmodeller. För att underlätta spridning av BSC samt minska motståndet på lokala marknader kan komponenter inkluderas, till exempel som Ax och Bjørnenak (2005) exemplifierar i Sverige avseende BSC och medarbetarperspektivet, ett budgetlöst företagande och det intellektuella kapitalet. Utöver modellens grundare, forskare, konsulter och massme-dia utgör studenter en aktörsroll som både är mottagare av BSC under utbildningen och spridningsagenter i samband med uppsatsarbeten och sedermera i yrkesutövningen. Det är kategorin studenter som är huvudfokus i denna uppsats om BSC popularitet och livscykel. Syfte: Syftet med studien är att skapa förståelse för om och på vilket sätt BSC kan uppfattas som ett populärt organisationsrecept. Detta genom att kartlägga förekomst och beskriva vad som studerats och hur det har presenterats i uppsatser relaterade till BSC tidsperioden 1997 till 2013, med tyngdpunkt på åren 2000-2012. Jämförelsen mellan den empiriska och teoretiska referensramen ska leda till att belysa BSC livscykel. Metod: En dokumentstudie har genomförts där det empiriska materialet är avgränsat till uppsatser vilka producerats vid svenska universitet och högskolor och publicerats i endera eller bägge dataarkiven DiVA och Uppsök vilka finns tillgängliga via Internet. Uppsatser som där-utöver kan återfinnas i lokala arkiv via lärosätenas bibliotek och hemsidor ingår inte i studien. Resultat, Slutsatser: Resultaten i denna undersökning som omfattar information om cirka 500 uppsatser visar att antalet uppsatser som relaterats till BSC ökat till år 2006 för att därefter uppvisa en avtagande trend. Det är dock en skillnad mellan studier inriktade mot offentlig eller privat verksamhet, där det de senaste tre åren finns indikationer på ett stigande intresse för BSC inom privat verksamhet. Det går att spåra avtryck av BSC innehåll och utveckling i uppsatserna, till exempel studier om budget och BSC och studerade organisationer som omnämns i den svenska BSC litteraturen. Ett tydligt avtryck är studerande som spridningsagenter för BSC och en länk mellan akademi och praktik på en marknad för ekonomistyrningsmodeller. Baserat på en beräkning med mycket förenklade antaganden har studerande gemensamt ägnat nästan två sekel till att genomföra undersökningar som är mer eller mindre inriktade mot BSC. / Background: Kaplan and Norton’s Balanced Scorecard (BSC) was introduced in the beginning of the 1990s and is a popular performance management system and strategic management system. BSC is also an example of a management idea (Røvik 2008) and management fashion (Abrahamson 1996) disseminated in a management fashion market. To facilitate the dissemination process and to minimize the resistance on local markets several components may be included. In Sweden for example described components are a human perspective, intellectual capital and abandoning of budget (Ax &amp; Bjørnenak 2005). Kaplan and Norton - the founders of the concept together with researchers, consultants and mass media are members of a management-fashion-setting community. Students are also an actor in a management fashion market and they are recipients of BSC in training and in professional occupations. Therefore the student category is the main focus in this study. Purpose: The purpose of this study is to create an understanding whether and in what way BSC may be perceived as a popular management idea. This by first identifying the presence of BSC and then describe what has been studied and how it has been presented in essays during the period 1997 to 2013, with emphasis on the period 2000 to 2012. The comparison between the empirical and theoretical frame of reference will illustrate BSC life cycle. Method: A document study has been performed and the empirical sample is delimited to essays produced at universities in Sweden and published in one or both of the data archives named DiVA and Uppsök. The archives are available on Internet. Essays which additionally may be found at university libraries and their websites are not included in the study. Results, Conclusions: The empirical sample comprises information of about 500 essays and there are a growing number of studies about BSC until the year 2006. Thereafter a tendency for a decline in popularity exists. There is a difference between studies about public and private organizations where there are indications for a growing interest of BSC in private organizations during the last three years of the time period 2000 to 2012. One can find imprints of BSC components and development in the essays. For example BSC and budget and Swedish organizations that are exemplified in the Swedish BSC literature. A strong impression is that students as an actor on a management fashion market, with simplified assumptions have collectively spent almost two centuries to investigate topics which are more or less dedicated to BSC.

Enligt teorin kan ett väl implementerat styrsystem anses vara en självklarhet för företag som verkar på dagens allt mer konkurrensutsatta marknad. Vidare har det samtidigt visat sig att styrsystem i många mindre företag sällan är till större nytta och att dessa företag således inte har ett formellt implementerat styrsystem. Syftet med denna studie är att undersöka hur mindre företag på grund av deras förutsättningar, använder mekanistisk och organisk styrning. Vidare syftar även studien att klargöra i vilken utsträckning som styrsystemet stämmer överens med deras förutsättningar. Den teoretiska referensramen består av två huvudsakliga teorier, contingency theory samt mekanistisk och organisk styrning. Genom att göra en fallstudie på ett mindre plåtföretag i tillverkningsindustrin, syftar denna studie att få en djupare förståelse för ett företags styrning och hur styrningen påverkas av företagets förutsättningar. De slutsatser som kan dras utifrån studien är att ett mindre företags förhållanden kan anses påverka företages styrning samt att situationsvariablerna speglar vilket styrsystem de använder. Fortsättningsvis kan däremot andra faktorer än de som undersökts i denna studie haft en påverkan på styrningen. Tilläggningsvis kan även de situationsvariabler som undersökts haft olika stor påverkan på styrningen. Ytterligare slutsatser är att mindre företag sällan är medvetna om att de format deras styrning efter deras förhållanden och att deras styrsystem snarare vuxit fram i takt med att deras förutsättningar har förändrats. / According to the theory, a well-implemented control system can be regarded as mandatory for companies that operate in today's increasingly competitive market. At the same time, it has also been found that smaller companies rarely benefit from management control systems (MCS), thus these companies do not have a formally implemented MCS. The purpose of this study is to investigate how smaller companies, due to their prerequisites, use mechanistic and organic MCS. Furthermore, the study aims to clarify the extent to which the MCS is in line with the contingencies. The theoretical framework consists of two main theories, contingency theory and mechanistic and organic MCS. By doing a case study on a small industrial company with support of interviews, this study aims at gaining a deeper understanding of a company's MCS and how it is affected by the contingencies of the company. The conclusions that can be drawn from the study are that the circumstances of a smaller company can be regarded as influencing companies' MCS. Additionally, the contingencies are also considered to reflect the MCS they use, although these contingencies might not be exhaustive and there might be other factors that can affect the MCS. Further conclusions are that smaller companies rarely consciously form their MCS according to their circumstances and it is more likely that they grow in line with the changes of the conditions.

Plannings systems which can be considered as modules of an Enterprise Resource Planning system play a vital role in different types of organizations. The effects of the planning systems towards the Management Control Systems and organizational performance are less investigated in the context of not-for-profit/service providing organizations. This study sheds light on the effects of the planning systems on informal management controls and non-financial organizational performance by investigating the Swedish university sector through a case study performed at the Royal Institute of technology where the data were gathered using semi-structured interviews from different administrators using the planning systems. The study presents the effects of ten planning systems towards personnel controls, cultural controls and planning &amp; decision making controls. It further examines how the planning systems affect the personnel development, workplace relationships, employee satisfaction and other type of organizational performance measures. In this endeavour, the results of this study shows how the personnel controls affects the personnel development, cultural controls affects the workplace relationships and planning &amp; decision making controls affects the employee satisfaction, all in the light of different planning systems. Furthermore, it was also found out how different planning systems affect different organizational performance measures, namely, quality and efficiency of processes, quality of staff, employee health &amp; safety, gender equality, premises and infrastructure, student attractiveness, quality assurance, research &amp; education and external professional relationships. Finally this study generalizes the results found through investigating each planning system, which can be applied to the university sector/not-for-profit organizational sector in Sweden. / ME200X

Syfte: Syftet med denna studie är att bidra till forskningsfältet gällande MCS och skapa en djupare förståelse angående hur MCS ser ut i praktiken, för att även vidare analyseras utifrån contingency aspekter.  Metod: Studien utgörs av en multipel fallstudie med en kvalitativ forskningsmetod där en abduktiv ansats applicerats. Det empiriska materialet samlades in genom 10 semistrukturerade intervjuer och sammanställdes sedan genom en tematisk analys, som tillsammans med den teoretiska referensramen sedan analyserades för att komma fram till slutsatser. Slutsats: Det finns en tydlig interrelation i praktiken mellan de olika styrsystemen från Malmi &amp; Browns styrpaket. Utformningen av de olika styrsystemen anses vara snarlik mellan organisationer i praktiken, skillnader som dock kan tydas är användningen av dessa. Kontextuella aspekter som bransch, storlek, ägandeskap, strategi och organisationsstruktur anses vidare som viktiga aspekter som har en stor påverkan på utformningen av de olika styrsystemen.