En uppsats om hur IT-företag som säljer konsulttjänster utformar sina belöningssystem, med fokus på tre styrförutsättningars påverkan. Studien är kvalitativ och baseras på empirisk material inhämtat från fem stora IT-företag..

Background: Businesses are traditionally valued with the so called Discounted Cash Flow-model. When valuing newly-started businesses, surrounded by high uncertainty, and whose capital mostly consists of unrealized business opportunities, the Discounted Cash Flow-model needs to be complemented if the total value of the business is to be captured. A valuation with the help of real options is capable of valuing these unrealized opportunities, which often exist in newly-started businesses. The unrealized opportunities are to be found in the business plan of the business, why this needs to be valued to capture the total value of a newly-started business. Purpose: To demonstrate what the use of real options can result in when valuing businesses.

To contribute to understanding of how Thai cultural context affects the leadership of expatriates in management positions. Instead of modifying the leadership styles to fit the local (Thai) context, the expatriates tried to push and influence their culture and leadership styles to Thai employees..

The thesis aims to describe the current sales climate in the context of complex sales in business-to-business. The purpose is to increase the clients knowledge of sales and test the clients hypothesis that the sales climate is changing from Solution Selling to Insight Selling, further the thesis aims to contribute to the scientific debate of sales. Solution Selling is characterized, as the name suggest, by selling of solution to the customers needs. With Insight Selling the seller has a provocative approach towards the customer and the seller is searching for customers in the need of change. This is a qualitative study conducted with eight interviews and one focus group.

 Performance appraisals- a study of the performance appraisals significance as a tool for development in the public sector.Anders Larsson and Åsalill OlssonPerformance appraisals have been given a central role in leading businesses in the public sector and are seen as a tool to create development opportunities and achieve better results. This has resulted that performance appraisal in many organizations takes up capacity and time. This was the starting point of our interest to study whether the time spent on performance appraisals effectively pays for itself in the organization, in other words whether the effects expected actually are achieved. The paper examines first line managers` views on staff appraisal purposes and effects of a function within the Landstinget. The survey design, methodology and transaction are of qualitative and quantitative method with three different sources: literature review of previous research, interviews with first line managers in Landstinget Västmanland and the results from an employee satisfaction survey conducted on behalf of Landstinget Västmanland.

Uppsatsen redogör för ett revisionsutskotts arbetsuppgifter, redogörför revisionsutskottens arbete i företag noterade på stockholmsbörsens A-lista samt att analysera om revisionsutskotten i fråga arbetar enligt svensk kod för bolagsstyrning och därmed bidrar till bättre corporate governance.

The management of assets in organisations today can be a challenging task and optimising their usage is critical to ensure maximum profit. For rental businesses offering tangible products efficient management of movable assets are an essential part of the business strategy. The main purpose of this study is to investigate how asset management and asset information management can be carried out in rental businesses and in what ways information technology can support it. By doing a literature review combined with a case study where three rental businesses and their use of information technology were examined we could identify several important aspects regarding asset information management. The results we have found is that rental businesses with a high degree of digitization in existing asset information management systems are able to rationalize existing work processes, which in some ways changes the roles of employees.

High technology companies in Sweden spend a huge amount of money on research and product development in proportion to what they get back in earnings from their inventions. Product development has traditionally been regarded as much more important than business development. This thesis aims to point out the critical factors behind successful business development processes for high technology companies. We have chosen to make a case study of Hexagon, a highly successful and innovative company within the measurement technology business. Internal and external actors that are important for business development have been identified and interviewed in order to understand how ideas are developed and executed.

Background: Risk Management plays an important part of the enterprises strategic business activity. Efficient Risk Management will secure the businesses survival, assets and creates market advantages. The interest of information security has consequently gained in Swedish corporations. Corporations have realized the importance of the information which is stored in the IT systems. IT is the tool for businesses future progress and growth and therefore a source of risks.

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.

I denna kvalitativa studie har utvecklingssamtal och dess betydelse för performance undersökts. De frågeställningar som studien utgår ifrån rör hur chefer ser på utvecklingssamtal, vilka möjligheter och hinder som finns kopplade till dem, hur de kan utvecklas samt om det finns faktorer som kan ha betydelse för att påverka företagets strävan mot performance. För att besvara frågeställningarna intervjuades nio chefer och resultatet presenteras utifrån frågeställningarna.Utvecklingssamtal kopplat till performance var inte självklart för cheferna att resonera om, då många inte funderat kring detta tidigare. Det framkommer att samtliga chefer är positivt inställda till utvecklingssamtal. Cheferna ger också uttryck för olika möjligheter och hinder i utvecklingssamtalen.

Syftet med uppsatsen var att utifrån ett projektarbete vid Malmö-Sturup Airport,lyfta fram och dra lärdom av grupprocesser ochprojektarbete. Viktiga lärdomar är att projektarbete ibland kräver förkunskaper inom process och metod snarare än branschspecifika kompetenser. En projektgrupp kan ha mer än en roll i arbetet och behöver då balansera dessa roller och relationer. En grupp med kompletterande personligheter når lättare effektivitet samtidigt som behovet av koordinator är stort. Styrningsverktyg är därför viktiga för att skapa struktur.

Författarna finner genom använd metod stöd för att ur ett konsumentperspektiv så kostar garantifonder än motsvarande syntetisk portfölj med motsvarande risknivå. Dessutom framkommer det att fondinformationen i många fall inte är tillfredställande. Fonderna presterar sämre jämfört med de syntetiska portföljerna..

In May 2005 the Swedish cinema chain Astoria Cinemas is founded and in July two years later the company goes bankrupt. In this thesis Astoria Cinemas is used as an example to illustrate the conditions for a culture-producing company in a commercial market. The purpose of the thesis is to discuss the strategies for cultural production that has been used by the actors involved in the Swedish cinema market, and also to discuss the structural environment on that market. It is a qualitative study based on interviews and documentation. A few conclusions are possible to draw from the empirical material, one is that Astoria Cinemas? management did not agree on the company?s business strategy and therefore might have acted strategically inconsistent.

Det finns många åsikter om hur det går med implementeringen av IFRS 3. Analysen av empirin visade att åsikterna skiljer sig åt mellan olika respondenter. Vi har sett att det fortfarande går att tillämpa Jönssons teorier. Även Puxty och Willmotts teorier går att använda än idag. Implementeringsarbetet är en process och redovisningsutvecklingen är i ständig förändring..