Uppsatsens syfte är att analysera hur värdebokslut kan leda till att motivera medarbetare för att öka värdeskapande i tjänsteorganisationer i avsikt att säkerställa framtida överlevnad samt att undersöka vad det kan resultera i. Syftet består vidare av att jämföra tjänsteorganisationer och därefter redogöra för i vilken betydelse det har för värdeskapandet i vilken grad arbetet enligt värdebokslutets idéer sker. Vi har använt oss av den kvalitativa metoden för att genomföra undersökningen. Studien är genomförd med hjälp av intervjuer samt relevant litteratur inom området. Vår studie visar att i värdebokslutsorganisationer är organisationens värderingar, medarbetarnas möjlighet till utveckling samt dialog och kommunikation viktiga för att skapa motivation och vara värdeskapande. Graden av arbetet enligt värdebokslutets idéer har visat sig ha betydelse för värdeskapandet i organisationen..

En sammanfattning av uppsatsen på maximalt 8000 tecken..

En sammanfattning av uppsatsen på maximalt 8000 tecken..

Several surveys indicate that corporate leaders still consider the aligning of IT and business functions as a top management issue. The aim of this thesis is to illustrate how coordination emerges between IT and business departments and how formal structures intended to coordinate are influenced by human action. To deepen the understanding of this phenomenon we seek to analyze IT/business coordination from a perspective based on practice theory. A field study was conducted where observations and informal interviews were carried out at the IT department of a global company. The empirical analysis indicate that coordination problems between IT and business departments is in part affected by embedded factors such as different goals and perspectives on how IT is to be used in the organization or how to design IT related processes.

Swedish school has for the last decades been using quality management as a method for improvement. Quality management is an enormous work and the whole school staff needs to be involved. The management consists of several parts like planning, surveys and interviews, analysis of the replies and setting up new goals. Parents, children and teachers are nowadays accustomed with quality surveys. The last few years these quality surveys have been computerized, but they still look almost the same, using little interaction with the respondent.I have had the opportunity to work with the company KMF Ventures, which has a vision that entails a more interactive web survey.

By the year of 2007, 97 % of all listed companies in Europe had a CSR strategy described on their website. As the concept of CSR during the last decades has increased rapidly in popularity, a need to understand how such a strategy can be implemented has followed. While working with CSR in an integrated manner shows similarities to other popular management ideas, such as Lean and TQM, companies applying to a CSR strategy has been shown to be under higher scrutiny from media and NGO:s. Through a case study this thesis examines how these special circumstances of a CSR strategy makes The Body Shop use organizational control to avoid being subject to scandals due to not fulfilling the promises made to its customers. The results show that The Body Shop's commitment to CSR creates a need for a stringent bureaucratic control system that highly restricts the freedom of action for its employees.

Vi har funnit att fyra faktorer tillsammans kan bidra till ett ökad CTR. Dessa är: design/utformning, målgruppsanpassning, involvement och varumärkeskännedom.

The purpose of this study is to increase the understanding of how venture capitalists can use their network in order to reduce information asymmetries between themselves and the venture management team. A qualitative approach with semi-structured interviews, consisting of open questions, have been used to receive gradate information in order to reach our explorative purpose. Our theoretical framework consists of relevant studies made on the dynamics of networks and the problems that can arise in the complex relationship between a principal and an agent. We have been interviewing two venture capital firms and therepresentatives from two business angel networks. We also made an additional interview with an influential financial actor in order to try to verify our conclusions Our conclusions are that an extensive network can be used by venture capitalists in order to; verify ventures? technologies, complement the competences in the venture management team, and arrange co-investments, resulting in reduced information asymmetries between themselves and the venture management team.

The Swedish National Heritage Board (RAÄ) is the agency of the Swedish government responsible for heritage and historic environment issues. During the last couple of years the agency has implemented a new management control system, the balanced scorecard, originally developed for profit driven organizations. Organizations within the public sector have other objectives than profit seeking organizations, and there have been difficulties in applying the balanced scorecard model in the public sector. Therefore we find it interesting to examine the reasons behind these difficulties and believe that some answers can be found in the identification process of the balanced scorecard. Therefore we aim to perform a case study of RAÄ and explain how the identification process of the components of their balanced scorecard can affect further usage of the model as a management control tool.

This thesis aims to develop a control system for measuring electromagnetic compability (EMC). This has meant that a controller designed around an ATmega8 microcontroller has been manufactured and programmed. It has also meant the development of a comprehensive control software in the program MATLAB. The control system has been tested with satisfactory results and can now, monitor and control measurements of the EMC-type..

Title: Co-operative, prevent or complement? - An essay on the relationships between control systems. Authors: Kim Eriksson and Victoria KarlssonPurpose: The essay aims to describe the relations between control systems and how they related to each other, based on an operationalization of the control systems. Research question: What are the control systems relations to each other? With regards whether control systems co-operative, prevents and/or complement each other.Theoretical framework: The essays theoretical framework is based on Malmi and Browns (2008) description of five different control systems and control mechanisms associated with each control system.   Research methodology: The method was based on three different data collection methods. These methods were observations, documentation, and semi-structured interviews.Conclusions: It is concluded that the control systems has comprehensive relations. Control systems have more, than one, relation to each other..

Title: Co-operative, prevent or complement? - An essay on the relationships between control systems. Authors: Kim Eriksson and Victoria KarlssonPurpose: The essay aims to describe the relations between control systems and how they related to each other, based on an operationalization of the control systems. Research question: What are the control systems relations to each other? With regards whether control systems co-operative, prevents and/or complement each other.Theoretical framework: The essays theoretical framework is based on Malmi and Browns (2008) description of five different control systems and control mechanisms associated with each control system.   Research methodology: The method was based on three different data collection methods. These methods were observations, documentation, and semi-structured interviews.Conclusions: It is concluded that the control systems has comprehensive relations. Control systems have more, than one, relation to each other..

A performance measurement system can be used as a means to evaluate past performances and to communicate prioritizations. It has also been proposed that a performance measurement system can serve as a method to execute strategies, guide in operational decisions and constitute a tool for making the organization more efficient. Yet one may question if such a system will ever reach this capacity if operating managers do not utilize it as a management tool, but rather treat it as a mere report in the bunch. This paper explores how middle managers in fact apply performance measures and what obstacles there are to integrating them in the management of subunits. Furthermore it serves to investigate whether these managers experience a conflict between how they are expected to use the measures and what they deem possible to adopt.

Detta är en undersökning om EMVs hyllplatsandelar i förhållande till LMV. Finns det någon favorisering av EMV eller är det endast ett felaktigt antagande från många författare..

The Swedish bank Handelsbanken has, according to their own way of measuring, been more successful than a weighted average of their competitors during the last 38 years. They have also handled the recent financial crisis, as well as the one in the 1990´s, better than most other banks. This paper studies their management control system at branch level in order to identify the controls which have been enforced to ensure that a low risk level is retained in the lending. The controls that have been identified are; (1) A decentralized organization with the offices as profit centers where the manager has restrictions regarding risk level and the results are measured as K/I (cost/revenue). (2) The absence of bonuses and individual follow-up regarding performance measurement.