This thesis analyzes the consequences of ?Lex Uggla? ? a law concerning the boundaries between firm and individual with respect to wealth taxation ? for small businesses, with more than 3 million SEK in over-liquidity. There are two main findings of this thesis. Firstly, the wealth taxation of non-operational assets seems to be an inefficient tax which costs the Swedish welfare system much more than it generates. Secondly, the change in actions among entrepreneurs following the extensive news coverage following the tax authority?s charges against the company of the well-known artist, Magnus Uggla (hence ?Lex Uggla?) illustrates that neither changes of rules nor new applications of rules is necessarily sufficient for an agent to change course of action.

Sekretessbelagd.

In today?s ever-evolving society the use of cash is replaced by digital services in the banking sector. Some local banks restrict manual cash handling while others remove it completely. This essay examines how management accounting is affected by restricted cash handling. The theory clarifies that management accounting strategies create guidelines and provides specific framework for employees and managers in the organization.

Problem The culture sector is characterized by qualitative goals which raise questions such as how do you measure culture and what is ?good? culture? Both the goals and the measurements tend to result in subjective judgments, which according to the theory make result control inefficient. Yet, result control is frequently used in the culture sector; which leads up to our research question: What characterizes the problems of result control in the culture sector?Purpose The aim of this study is to make a survey of how the Gothenburg Opera works with result control and follow-up. By defining how it tackles the different problems, which could arise with result control in a non-profit organisation, we aim to map how the problems regarding result control are characterized in the Gothenburg Opera.

Syftet med uppsatsen är att studera huruvida start-up hightech bolag tillämpar klassisk förvärvsteori och att undersöka ifall och hur fusions- och förvärvsprocessen skiljer sig mellan dessa bolag och vad teorin visar på..

Title:   Controlling Mälarenergi by Balanced Scorecard Seminar date:  2009-01-16 Institution:   School of Sustainable Development of Society and Technology Course:   Bachelor thesis 15hp Authors:   Camilla Nilsson, Amanda Agestav Advisor:   Ulla Pettersson The main issues:                What does Mälarenergi's Balanced Scorecard look like? Which Balanced Scorecard perspectives are important to Mälarenergi? Is Balanced Scorecard a purposeful control model in order for the group management to fulfil the aims of the owners' directives? Purpose:                            The purpose is to find out how the group management at Mälarenergi works with Balanced Scorecard. Is Balanced Scorecard a purposeful tool for the group management to fulfill the aims of the owners' directives? Method:                             This study is based on a qualitative research method in the form of interviews. We have interviewed one respondent.

With new energy directives in place, the Swedish Social Service (SSS) stands beforethe challenge how to reduce the energy demand in its locales. It is a complex matter,as the locales are rented from various property owners and it becomes a question ofhow to reduce the operational electricity and influence the property owners to workmore with energy efficiency. This thesis takes a balanced research approach in threeparts. Firstly a qualitative part in form of interviews with personnel at the SSS and itsproperty owners, secondly a quantitative part of descriptive nature in form of energystatistics and thirdly a literature review of Energy Management (EM) Supply ChainManagement(SCM), Green Supply Chain Management(GSCM) and EnviromentalPerformance Indicators (EPI). This in order to be able to give normativerecommendations of how the SSS should act to reduce its energy consumption in itslocales and provide new insights on how EM, SCM, GSCM and EPI can be applied ineffect.

This study is an institutional analysis of the firm both as it is theoretically conceptualized and how it takes shape and changes. The role of power relations between manage¬ment and employees is especially examined with the aim of evaluating pos¬sible connections between the firm as an institution and power relations within it. Based on a comparison of two cases (two selected periods of the same organization) it asks ?How closely does each case match the conceptual characteristics of the firm??; ?What are the power relations between management and employees in each case??; and finally ?What factors account for the resulting differences??. It is found that there is a negative correlation between employee power and proximity to the firm as a concept.

AbstractBackground: Inflammatory bowel disease involves major changes where psychological and physical stress becomes a part of ones daily life. The ability to adapt and cope well with the situation, increases the chances of feeling satisfied with life. There are various management strategies that people with IBD use to cope with their daily life.Aim: The aim of this study is to describe strategies that people with inflammatory bowel disease use to manage their daily lives. A further purpose is to describe the study group in the included articles.Method: A descriptive literature review. This study is based on 12 scientific articles, searched in the databases Cinahl and Pubmed.

Using a qualitative research method to get the empiricism for analysis, we have analyzed advisors and job seekers experience of management meetings at the job center in Halmstad. We used a semi-structured interview form when we collected the empiricism from four advisors, four job seekers and one complementary actor in the form of a job coach, with a hermeneutic approach to interpreting the informants? subjective experience. We also chose to analyze our results using theories by Asplund, Von Wright, Mead, Scheff, Barth and MalténsThe results presented have shown that time is what they all described as lacking. It was found that the job seekers had a reasonable degree of common experience in both the management meetings and the working role of the advisors, while the advisors themselves were divided on how their role would be applied.

The out-of-town retail establishments are part of the dramatic structural changes in the retailing of food and groceries. There are however strong indications suggesting these establishments result in negative externalities concerning areas such as pollution and urban environment. The purpose of this study is to describe and, from an economic perspective, analyse the Swedish political regulations and planning policies concerning the out-of-town supermarkets. The analysis establishes that the current regulations regarding out-of-town retailing do not, due to the occurrence of market failures, produce an optimal situation. It might therefore be necessary to change the planning policies in a more restrictive direction.

One of the distinguishing features of successful societies is the ability to adapt to change, bothsocial but also natural changes like climate change. Climate change is a complex, dynamic,non-linear process with a great deal of uncertainty concerning the time perspective, risks andconsequences. A combination of factors like climate change, geographical vulnerability, adensely populated and highly built up coast line along with factors like deficient handling ofsurface runoff and a large usage of ground water leads to an increasingly vulnerable society. Italso puts a greater pressure on the society to have preventive measures in place.The number of actors working with preparing society to the expected impacts of climatechange and variability is increasing. However more than half of Sweden?s municipalities donot consider changing climatic conditions when planning, and many times even allow theconstruction of new living areas in known climatically vulnerable areas.

Vi har valt att undersöka hur svenska börsföretag i dag redovisar och hanterar sin valutaexponering, särskilt med avseende på information om årliga nettoflöden i utländsk valuta, andel kurssäkring av utländsk valuta samt löptid på kurssäkring, och på vilket sätt rapporteringen kan belysa intressenters totala riskbedömning av ett företag..

Companies today need to be more focused than ever on having an active Human Resource Management culture. This is not only because of the companies? concern for their staffs wellbeing, but for the companies? effectiveness in the long run. The reward systems which many corporations use today, to both keep their employees and attract new ones, is a well researched subject by scholars as well as journalists. Earlier research has suggested that it is important to implement an active Human Resource Strategy.

We have decided to conduct a case study of German and Swedish mid-level managers within the automobile industry. Primarily we used a qualitative method of investigation and a phenomenographical methodological approach in order to conduct an in depth analysis. We conducted semi-structured interviews with six mid-level managers each in Germany and Sweden. The semi-structured interviews allowed us to conduct flexible interviews which enabled these managers to speak relatively freely about their own view of leadership. Throughout our investigation we have based our results on the empirical findings and at the same time sought explanations to different phenomenon in relevant secondary data, such as management literature, thus used the abductive method of investigation..