Problem: How has Nordea been adapted and influenced by the change of Basel II and how have the employees reacted on the new change?Purpose: This essay has a purpose to study how Basel II has influenced the credit rating at Nordea. We also want to study how the employees have reacted to the new change.Method: To receive the information that was necessary for this study interviews were performed with the employees at Nordea. The interviews were an effective way to start a discussion and by that we received important information.Basel II is new capital cover rules that the Swedish banks have introduced. These new rules mean that it will become more important with safety when it comes to risk management and credit giving.

Abstract: Since the implementation of IFRS, many changes in accounting standards have occured. Companies that follow IFRS must therefore always adapt and change its accountingprinciples according to changes made by IFRS. The latest change that companies must consider and adapt to in their financial accounting is the revised version of IAS 19 regarding pensions. This study aims to investigate if there is a relationship between financial accounting and management accounting due to changes made by IASB. More specifically the study investgates how the removal of the corridormethod and the introduction of IAS 19 as an external approach has affected its management accounting in three large corporations in Sweden.

Sweden is described as one of the most forward-thinking countries in the world when it comes to equal opportunities, yet still management is being dominated by men. Looking at entrepreneurship and gender, the author has written four herstories about female entrepreneurs working, through enterprise, to bring about change to the male domination of top level management. The primary purpose of this master's thesis has been to look at theories on entrepreneurship/ management and gender to analyse how the entrepreneurs relate to their roles as [i] entrepreneurs, [ii] agents of change, and [iii] women. The findings show that they attach particular emphasis to their roles as entrepreneurs. As regards the work for change, being female is described as both advantageous and irrelevant, or insufficient.

The public service within health and care has changed remarkably during the last 30 years. It has been inspired by management ideas from profit-making businesses. Those thoughts are an umbrella term called Nex public management. In what way has New public management influenced the public service in Sweden? Important concepts in the change of public service are quality, effektivity and goals.

Master Thesis in Managing People, Knowledge and Change (BUSM18)..

In order to be able to change, to maintain competitiveness as a company in a world where rapid changes is part of the daily life, it is crucial to have knowledge and methods in how to change. One method, originally developed in Finland, is the Change Laboratory. This method is said to be efficient, not only concerning change aspects but also learning, since change and learning in this method is intertwined. This Master Thesis (20p.) tells about the process of conducting a Change Laboratory with a Swedish high-tech company and analyses factors in the process that makes change possible..

This paper examines and analyzes effects of the introduction of a new management control system tool within a Swedish public health organization, the Södra Älvsborg hospital, and its possible effect on organizational change. The new management control system tool, known as the SÄS-model, has been widely criticized for being too costly and with too small positive effects to be shown. Our approach has with that as a background been to examine whether the implementation of the SÄS-model and its balanced scorecard has been able to result in effects regarding organizational change. We have through a case study aimed to analyze how a management control system, much alike one that is typically used within foremost private organizations, can promote organizational change. Our results suggest that the implementation of the SÄS-model and the balanced scorecard has given the organization clearer visions and goals.

In this study we have focused on the operational management of the public pre-school in Sweden. We have studied how the governance system is designed, why it is designed this way and what impact it has on the operational management. This has been analyzed from a theory stating that there are two types of organizations: pay-driven and function-driven. Through a case and document study we came to the conclusion that the pre-school is a function-driven organization but is nowadays acting on a market and have adopted characteristics of a pay-driven organization. We connect this change to the phenomenon New Public Management.

AbstractBackground: The company that this report addresses is, at time for investigation, in the midst ofa change in organizational culture, where two departments with different core competencies arebrought together into one. The purpose of this study is to review the potential problems that mayoccur in the change process when one or more subcultures come into conflict with organizationalgoals.Purpose and methodology: The reason for performing this study and the objectives are toexamine how subcultures influence and respond to organizational changes. The survey isconducted with a bottom-up approach in which participation in daily activities with thesubgroups is the foundation. The management's perspective has been omitted in consideration ofpast literature in the field where focus most often has been on their thoughts and views on theprocess of organizational change. The method used is participant observation and interviews.Results and Conclusion: Subcultures exist and they do affect an organizational change.

Organizational change is hard to achieve, but if an organization doesn't change it might risk its own existence. Effective resource allocation and increased control of the internal production are examples of how organizations try to increase its competitive advantage. An ERP system (Enterprise Resource Planning) can help an organization to achieve this by providing management with direct access to a wealth of real-time operating information, streamlined dataflow, and making the company's business processes more effective. Like other IT-related projects, ERP investments are associated with large risks. Many projects failure during the implementation in one way or another.

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Today there is an even higher demand on IT-projects success rate compared to a few years ago. IT-projects must be handled more efficiently and result in a more profitable investment. In order to make the handling of IT-projects more efficient and create profitability the developers must have a broad understanding of the IT-projects characteristics and which factors that affect the result of the projects. Changes within IT-projects are often carried out through the development of a system. Since this change is more common when it comes to IT-projects it is important to handle risk and change within these kinds of projects in order to prevent and avoid uncontrolled changes.

The purpose of this essay is to investigate if the companies listed on Nasdaq/OMX Stockholm Large Cap use the earnings management phenomenon Big Bath Accounting to a greater extent when a change of management (CEO) is made.Management tends to use earnings management when there is a bonus plan linked to the result of the company. To gain maximum bonus the management will try to manipulate the result in a way that in a long term maximize their utility. Through the earnings management technique Big Bath the management is given the possibility to take one large cost as a one-time expend, even though the cost is supposed to run over several financial years. This, of course, within the legal framework. A big bath may occur when there is an impairment of goodwill, tangible and/or intangible assets or larger provisions for future expense, or both of them at the same time..

This paper discusses the strategy and strategic change in the Swedish freight forwarding business and analysis factors that influence the forces of the business. Three companies of various sizes are chosen to be investigated as a case study, outline that cost leadership and differentiation are both important strategies for companies to compete in the market. However, companies outpacing competition do not only pursue either of the two strategies, the need the ability to add one (cost leadership) to the other (differentiation) in relationship to environmental change over time..

The essay discusses the effects that changes to the office plan have on organizational culture. Information about actual change as well as expected change in organizational culture was gathered before the empirical research was initiated. The empirical research was carried out at the Customer Logistics department at Ericsson through: an interview with a manager in charge of the relocation and design of the office, a manager for the specified department and also five employees of this department. The empirical studies show that there was a significant change in organizational culture and that results were not always as expected. There was a loss in symbolic actions, which needed to be compensated for, a perceived reduction in spontaneous communication, and a mixed response of perceived change in social interaction.