Syftet med att använda budgetering har förändrats över tiden genom ökade krav på ekonomistyrningen. Från att ha haft fyra huvudsakliga syften: implementering av strategi, samordning, ansvarsfördelning och grund för utvärdering, har det på senare tid presenterats sju syften med budget. De traditionella syftena har benämnts, prognos, kontroll, planering och samordning. Till dessa har lagts tre modernare syften, åtagande, motivation och kommunikation (Lindvall, 2001). När man använder sig av budgetansvar, eller som Lindvall definierar det, resultatansvar, kan suboptimeringsproblem, t.ex.

Background and aim: Organizations must be able to manage change in order to survive in today?s competitive society. To continue to develop and reach better results is fundamental. Case Company Parker Hannifin Corporation, Quick Coupling Division Europe, Tema Ingenjörsfirman AB, Skövde has an ambition to have an organization that manage changes and continuously improve its performance. That is the reason why this examination work arises.

Title: Bottleneck management through materials administration Course:  4FE05EAuthors:  Mikael Karlsson and Johannes Mueller  Examiner: Helena ForslundKey words:  Bottleneck management, material management, process description, timber, proceduresPurpose:   The objective of this study is divided into three parts, all three parts of the purpose aim for the same goal. Namely, to improve the material management so that this enables the bottleneck in the planing mill to keep a continuous  flow, and thereby minimizing the risk for production stops at LB-Hus.  Part.  1:  Identify  and  analyze the material management  connected to  the planing mill  in order to identify problem areas.Part.2:  Identify  improvement potential  in the material management connected to the planing mill.  Part.3: Suggest improvements in the material management connected to the planing mill. Theoretical framework: Process mapping, inventory accounting, balance safety, inventory availability / service levels, safety stock and reorder point, forecasting and routine descriptions.Empirical foundation:  Interviews carried out at LB-House,  illustrated with the help of process maps and a description of each process.  Conclusions:  To work with  the  suggestions  given  and  to  follow  clear procedures  in  all  processes would  result in  a more  efficient  inventory management,  it would also present  a  solution  to  the problem regarding the planing mill being a bottle neck.Suggestions for further research: Review and map the information flow from demand to production start.

This paper examines the interpersonal and intercorporate networks of interlocking boardmembers among Sweden's 50 largest publicly traded companies in 1985 and 2005. We find that both the interpersonal and intercorporate networks of 1985 are considerably more coherent and densely connected than those of 2005. The observed changes in social network structure are compared to changes in company ownership in Swedish publicly traded companies during the same period, and it is found that the observed changes in network density and cohesion can be related to a notable increase in the number of foreign board members. These results imply that the social organization of the Swedish system of corporate governance has changed notably during the period. Social network theory suggests that these changes can explain the greater demand for external regulation, decreased homogeneity of board members and increase in board member compensation observed under the period.

My study is focused on one organization with is Unicef, the organization that is workning on a UN mission. The mission is about children's rights and Unicef has brought children's actions since 1946.The purpose of this essay was to research whether the images can be used alone or as a complement to the text that the communication organizations use. By examining the way images are used, I hoped to be able to deduce the results of image use. I study if the effect out messages with only pictures will be more effective than the message in which the verbal mixed with the non-verbal.Theoretical part of this essay has a communication perspective. The essay is structure by tree elements, non-verbal communication, mass communication and intercultural communication.

This study will shed light on the subject of system management and system management models. It is important that everyone within an administrative organization understand business objectives and needs of the users who work with the systems. It is vital for the activity to form a structured approach for its management, which includes a system management model. Every company has its individual system management model that is tailored to support their management of a business IT systems. According to Brandt (2000), a system management system model is defined as "an idealized image of how you want the system management work is conducted".

The aim of this Master?s thesis is to investigate how a public library should sign and organize their resources to make them as accessible as possible to the users of the library. Our theory, Paul Arthur?s and Romedi Passini?s wayfinding theory, is about how people search through information loaded environments. Our empirical material consists mainly of three parts: an inventory of the resources and guiding at Hammarö bibliotek, eight interviews with visitors at Hammarö bibliotek and observations of how visitors use and interact with the library, its resources and guiding.

This report presents the redesign of the online-based non-governmental organization Equalisters? (Rättviseförmedlingen in Swedish) website. It aims to achieve an understanding of how you take into account the user and other stakeholders and their interests when developing a website. The focus was on redesigning an existing website and prioritize the different stakeholders? needs.

Title: The perfect candidate ? the selection process in a global organization.Authors: Kariin Adolfsson and Simon LeetsaarIn today's society, it becomes increasingly current with correct person on correct place in theworking life. What requires knowledge about how to recruit in a professional manner andreliable ways. In many bigger organizations, there is today a human resources department thatonly works with recruitment of new employees. The purpose with our research is to describepersonnel selection process in a big swedish organization, how they work throughout theentire process.

Syftet är att beskriva och analysera utformningen och tillämpningen av Balanced Scorecard i en sjukvårdsverksamhet samt studera huruvida modellen används som ett mätsystem eller ett managementsystem. Metoden som ligger till grund för denna uppsats är kvalitativ i form av en djupare fallstudie av en sjukvårdsverksamhet. Vi har utgått från såväl sekundärdata som primärdata för att erhålla relevant information till uppsatsen. Primärdata har samlats in via personliga intervjuer. Det teoretiska kapitlet innehåller modeller och begrepp som behandlar budget, BSC, ekonomistyrning i offentlig verksamhet och i sjukvården.

In large organizations one can often find middle managers at several different levels within a company. Middle managers regularly experience their positions as complicated as they have both superiors as well as subordinates? to please. We have chosen to refer to this problem as ?the middle-management dilemma?.

The purpose is to increase awareness of the importance of staff engagement in the work environment and how the organization works to engage employees to want to participate actively in the work environment.The questions we seek answers to in this study is the following:What affects the staff to engage in the work environment from a managementperspectiveAre there external factors that affect the organization and the individual's engagementto work with the working environment?We have create a model that is based on recent research to define our definition of engagement. The model contains four factors : Clarity, Advocacy opportunities, resources and feedback. The method we have used to answer the purpose in this study is ten qualitative interviews with persons with work environment responsibilities.The result shows that the engagement regarding work environment is important to get the employees to actively participate. To get the engagement from the employees the organizations need to provide, clarrity, advocacy opportunities, resources and give mutual feedback.

The purpose with this article is to give examples how to remain and in a long run develop a higher interest in maintenance activities and knowledge. First reason is the changed age-distribution with more number of older employees among maintenance personnel staff and second reason is demand for education due the increasing demand in environmental responsibility.In spite of there is a lot of knowledge of maintenance in national organizations of interests it will not be used in a sufficient extent in many companies. This knowledge is an important base to use to re-built the missing or loosed skills in companies. The national organization UTEK is involved in European projects to validate knowledge of maintenance. Lost of or bad maintenance activities will always affect on the environment.Establish a network between companies is a good way to exchange information in their common business areas.

Blekinge Hospital suffers from a budget shortage of 100 million SEK, while the government now requires that hospitals will no longer be running a deficit. Blekinge Hospital will then use their limited resources to survive in the future and the activity must be enhanced in order to keep costs low without having to lay off personnel. The idea is that the organisation should be more efficient with a more efficient resource usage. Performance measurement systems are important tools for achieving the policies set out within an organization, measuring and evaluating performance is a way to see where improvements in efficiency may be necessary in the business. Balanced Scorecard (BSC) is one of several measuring systems, where the focus is on measuring non-financial performances.

The non-governmental organization Gram Vikas primary concern is to establish clean water in remote areas inhabited by often aggrieved tribals and low caste communities. Gram Vikas? slogan is Water for dignity. It refers to that everybody, regardless whereupon the social ladder you are, are entitled to the most fundamental elements for a dignified life. The purpose of this essay is to highlight the factors that are important for a shift to a more equal and sustainable living.