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Management Control in Services. A Contingency Study of Responsibility Accounting in Highly Interactive Services

Popular Abstract in Swedish Avhandlingen behandlar ekonomisk styrning i tjänsteproducerande organisationer med speciell tonvikt på användningen av ekonomisk information för fördelning av ansvar. Detta kopplas till en kontextuell referensram där produktionsprocessen i tjänsteverksamhet intar en central roll.This report examines the use of management control in services, with particular reference to the role of formal control systems in attributing and devolving responsibility within organizations. The study draws extensively on the service as well as the management control literature and advances an analytical framework based on a process-oriented approach to responsibility accounting. The study is p

High energy angular distribution measurements of the exclusive deuteron photodisintegration reaction

The first complete measurements of the angular distributions of the two-body deuteron photodisintegration differential cross section at photon energies above 1.6 GeV were performed at the Thomas Jefferson National Accelerator Facility. The results show a persistent forward-backward asymmetry up to E-gamma=2.4 GeV, the highest-energy measured in this experiment. The Hard Rescattering and the Quark-

Correct evaluation of renal glomerular filtration rate requires clearance assays.

Iohexol clearance is an accepted, but time-consuming assay for the measurement of glomerular filtration rate (GFR). We investigated if simpler methods could predict GFR. Sixty-nine children with hematological-oncological disorders participated. A linear relationship was established by regression analysis between iohexol clearance ( n=734) and 1/s-creatinine ( r=0.45, n=727), s-cystatin C ( r=0.41,

URAK LAWOI – A Field Study of an Indigenous People in Andaman Sea, Thailand and their Problem with Rapid Tourist Development (2005)

This essay is about the indigenous people Urak Lawoi in Andaman Sea, outside the west coast of Thailand. The study shows what happens to them when they are being deprived of their territory and are being forced to abandon their culture, lifestyle and traditional economic subsistence. Urak Lawoi have until recently maintained culture, language and lifestyle apart from the rest of Thai society. Dur

The Almelund Shale, a replacement name for the Upper Didymograptus Shale and the Lower Dicellograptus Shale in the lithostratigraphical classification of the Ordovician succession in Scania, Southern Sweden

The formation name Almelund Shale is proposed for a lithostratigraphically defined unit to replace the outdated chronostratigraphical designations Upper Didymograptus Shale and Dicellograptus Shale in the Middle and lowermost Upper Ordovician succession in Scania. The Almelund Shale is a lithologically uniform unit of dark-grey to black shales with rare carbonate interbeds between the Komstad Lime

A mathematical model of the euglycemic hyperinsulinemic clamp

Background The Euglycemic Hyperinsulinemic Clamp (EHC) is the most widely used experimental procedure for the determination of insulin sensitivity, and in its usual form the patient is followed under insulinization for two hours. In the present study, sixteen subjects with BMI between 18.5 and 63.6 kg/m2 were studied by long-duration (five hours) EHC. Results From the results of this series and f

Two- and three-body correlations: breakup of halo nuclei

Nuclear knockout reactions at relativistic energies provide a sensitive tool to determine the ground state properties of nuclei close to the drip line. Studies with kinematically complete measurements reveal the initial correlations in the reacting systems and yield spectroscopic information on the continuum states populated in the decay channel. The coincident data of charged fragments and neutro

Revision of the Neotropical species of the tribe Euderomphalini (Hymenoptera : Eulophidae)

The Neotropical species and genera of the tribe Euderomphalini (Eulophidae: Entedoninae) are revised. Five genera are described as new: Cabeza, including six species (baeostigma (female, male), canaliculata (female), laticeps (male), petiolata (female), planiscapus (female), ugaldei (female)); Itahipeus, including two species (brasilicola (female, male), euryceps(male)); Monterrondo, including one

Bowen excitation of NIII lines in symbiotic stars

We present a semi-empirical equation for prediction of the strengths of those N III lines that are generated by the Bowen mechanism and observed in spectra of symbiotic stars. The equation assumes that the Bowen mechanism is the only source populating the 3d state in N III, and comparisons with observations of the 3s-3p and 3p-3d transitions serve as a test of this assumption. In an ongoing study

Mitochondrial complex III deficiencies in the newborn infant.

New mechanisms for respiratory chain complex III diseases have recently been reported. Deletions, rearrangements and tRNA mutations of mitochondrial DNA cause deficiencies in several complexes. Mutations in the only complex III subunit encoded by mitochondrial DNA, cytochrome b, cause variable clinical phenotypes, such as cardiomyopathy or multisystemic dysfunction after birth. The homozygous seri

Relationships between Nordic dogroses (Rosa L. sect. Caninae, Rosaceae) assessed by RAPDs and elliptic Fourier analysis of leaflet shape

The taxonomy of the dogroses (Rosa sect. Caninae) is notoriously problematic and all the members of the section are characterized by a form of unbalanced meiosis (so-called "canina meiosis"). We used a novel combination of random amplified polymorphic DNA (RAPD) markers and elliptic Fourier analysis of leaflet shape to investigate relationships within and between the seven common dogrose tara in t

Multibaseline Cross-Track SAR Interferometry Using Interpolated Arrays

This work deals with the problem of interferometric radar phase estimation in the presence of layover. The focus here is on multichannel interferometric synthetic aperture radar (InSAR) systems with a low number of phase centers and nonuniform array geometry. An interpolated array (IA) approach is proposed in order to apply parametric spectral estimation techniques designed for uniform linear arra

Birgittabilden i liturgin

Summary: The image of St. Birgitta in the liturgy Since the liturgy was the principal locus for the commemoration of Birgitta in the Middle Ages, the image which liturgical texts conveyed of her is of considerable interest. The essay analyzes the two offices in honour of Birgitta written by Archbishop Birger Gregersson (1367-1383) and Bishop Nils Hermansson (1374-1391,). First, what may be called

On application of an isothermal sorption microcalorimeter

A wide scope of application of a novel isothermal sorption microcalorimeter is presented. With the technique, it is possible to simultaneously and independently in one experiment obtain the sorption isotherm of a sample along with the corresponding differential enthalpies of sorption. The method is suited for measurements with water vapor as well as organic vapors and has been tested at temperatur