This bachelor thesis aims to analyse the effects of changes in management control systems following acquisitions, and deduce whether or not these effects are in line with the acquiring firm's objectives of the acquisition. Through a case study of technician consultant firm Energo, acquired in 2010 by ÅF, the study assumes the perspective of the acquired firm. Data has been collected through in-depth interviews at Energo and ÅF and complemented by internal documents to enrich and validate specific facts and statements. Data was then arranged and analysed through Otley and Fierriera's (2009) framework Performance Management Systems to understand how management control systems were constituted before the acquisition, what changes were made following the acquisition, how this process was accomplished and how it was experienced, in order to come to conclusions about the effects of these changes. The study concludes that the changes in Energo's management control system following the integration with ÅF, had significant effects on the outcome of the acquisition, primarily as it led to a high rate of Energo's employees resigning.

Examensarbete för avläggande av filosofie masterexameni kulturvård, 60 hpInstituionen för kulturvårdGöteborgs universitet.2015:2.

This Master thesis is made at the request of the local municipality of Uppsala in Sweden. The purpose of this work is to create a guiding management plan. Recreation, conservation of the cultivated landscape and the historical environment, conservation biology and the aim of the landowners are all considerd. The area is almost 34 hectares and located north of the centre of Uppsala. Landowners are the National Heritage Board, the diocese of Uppsala, the university of Uppsala, the local municipality of Uppsala and one private landowner.

Mobility Management is about affecting and changing the demand of mobility. It?s not about what traditional planning?s been focused on; to supply for the demand. The demand of mobility is created by us humans since the traffic exists of us. That means that Mobility Management is about changing our needs.

The purpose of this study is to analyze the handling of difficulties encountered by Swedish managers in Swedish subsidiaries in South Korea. By identifying the most common and possibly most manageable difficulties specific to the market we categorized them into three different groups; external difficulties, internal difficulties and difficulties related to the leadership. Depending on where in the environment and in relation to which stakeholder the difficulties originate the managing process comes to be supported through sometimes contradictory theories. Our study implies that the proper handling is crucial to satisfy local expectations which are critical for survival of Swedish companies. It also implies that the leadership skills acquired by the Swedish managers combined with the level of acceptance for foreign managers among the Korean coworkers affect how influential the manager?s ambitions are.

This study aims to evaluate the waste management in Norrbottens municipalities in key areas such as possibilities to reach the two national waste goals, information to the public, the effect of legislation, future of waste management and differences in geographic- and demographic areas. The Waste Framework Directive (WFD) issued by the EU and incorporated into Swedish law plays a major part in waste management by defining a hierarchy in five steps how waste should be treated. Interviews conducted with each of the fourteen municipalities aimed to find out what step in the hierarchy they are at and what effect the implementation of EU-legislature into Swedish law has had. Based on the interviews a diverse range of answers was found in relation to the questions asked, generally the more populated municipalities saw a more positive future of waste management, mainly because more developed infrastructure to handle waste is already in place. However the smaller the municipality is the harder it is to allocate resources for waste management and problems arise in the form of expensive transports of waste.

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.

Inom ramen för den översiktliga planeringen är samråd och utställning de främsta, lagstadgade tillfällena i plan-och bygglagen där medborgarna kan lämna synpunkter på ett förslag till översiktsplan (Boverket 2014). En av de positiva effekterna av medborgardialog är att de som bor och använder ett område dagligen har en god lokalkännedom om platsen och på så sätt kan bidra med en unik kunskap till planerarna (Khakee 2000). Medborgardialog anses däremot ofta medföra ett ökat behov av resurser i form av tid och pengar (Khakee 2006: 19). Det har även visat sig att mest inflytande över den fysiska planeringen har medelålders, vita män medan kvinnor och barn är grupper som inte har lika stora möjligheter att påverka (Henecke & Khan, 2002: 23). Idag förekommer även svårigheter med att integrera kulturella resurser i samhälls-planeringen. Eftersom samhällsplanering innebär sektoröverskridande samarbeten och behov av en helhetssyn behövs det nya metoder för att säkerställa medborgarinflytande och de kulturella resursernas plats i samhällsplaneringen (Lundberg & Hjort 2011:6-7). Cultural planning är en samhällsutvecklingsmetod vilken syftar till att inkludera kulturella perspektiv i samhällsplaneringen.

When an organisation is going through a work of change, it is highly important that both management and employees has a healthy communication in order to make everybody feel involved. It is then important to be observant for both the managements and employees thoughts and ideas.This study has been performed on an upper secondary school which is performing a work of change. The change has divided the employees in three different groups. One, which thinks the change have evolved the organisation to something better. The second group of people means that it is preventing individual development of competence.

The aim of the project is to develop a tool for a management system at the advertising agency ofConfetti. The company has during a longer period of time felt a need of introducing a quality and environmentalsystem but have a lack in resources of knowledge, time and money. Their goal is to have aconcrete documentation which describes their quality policy and the function of the activity.The work has been performed by mapping and analyzing the processes of the company according tothe process model with focus on one pilot process. New routines have been developed and documentedin a management system.Confetti would like their management system to fulfil the ISO-standard so that they eventually inthe future can be certified. Therefore a literature study has been done according to management systemsand standards.

Riskmiljön i dagens samhälle är under ständig förändring och påverkar människan i både privat- och arbetslivet. Det blir allt viktigare för företag och organisationer att arbeta förebyggande mot risker som påverkar säkerhetsfrågor, miljöfrågor och ekonomiska intressen. Ett arbetssätt för att analysera och hantera en verksamhets riskmiljö är Risk Management. Huvudsyftet med uppsatsen är att beskriva och analysera hur Helikopterflottiljen Malmen och Scania AB arbetar med Risk Management med fokus på miljöarbete. Studien bygger på två fallstudier som har utförts genom kvalitativa intervjuer.

My main question in this essay has been: why does the preschool advocate being outdoors? How should we respond to parents who have a different view on this? Children's right to participation and influence is also a question that I raise. How should we preschool teachers do when we stand between the child's desire to be out and the parents wish that their child should be indoors? By reading what is written in the preschool curriculum on children's influence, I have come to the conclusion that we preschool teachers must listen to what the children express that they wish to do, otherwise we go against our policy documents.My dilemma is about how to respond to parents who have a different opinion on being outdoors than we have. Many parents express an aversionagainst their children having to be outdoors.

Denna rapport är skriven inom ramen för magisterkursen Management och på uppdrag av HSB Malmö. Rapporten är indelad i tre delar där den första utgör huvuddelen och syftar till att spegla vårt projektarbete på HSB Malmö. I denna delen beskrivs och tolkas HSB Malmö i nuläget, samt presenteras rekommendationer till hur ledningen i framtiden bättre ska kunna skapa organisatoriska förutsättningar för ett strategiskt förändringsarbete. Utifrån vårt syfte och den information som vi samlat in, har vi valt ut ett antal teman som vi anser är mest intressanta och utmanande för HSB Malmö att jobba med i önskan om att nå större framgång i strategiskt förändringsarbete. Dessa teman (medlemsorganisation eller vinstdrivande företag?, kundorientering, kommunikation och information, kompetens, visionsarbete, ledarskap, företagskultur och organisationsstruktur) utgör grunden för den diagnos av situationen på HSB Malmö som vi presenterar i rapporten.

Det har länge påvisats fördelar med innovation och effektivisering av verksamheter. Med konceptetambidexterity har ett senare forskningsparadigm försökt förklara hur organisationer lyckas uppnåbåde innovation och effektivisering samtidigt genom att balansera strategiska initiativ.Denna litteraturstudie ämnar att visa vad existerande forskning ger för svar på hur organisationerkan uppnå ambidexterity ur ett IT-management perspektiv. Genom att kombinera litteratur omambidexterity med litteratur om IT-förmågor (IT-baserade organisationsförmågor för att möjliggörastrategi och initiativ) ger denna studie en bild av vad existerande litteratur kan ge svar på och vadsom saknas.Studien påvisar många likheter mellan de förutsättningar som beskrivs för att uppnå ambidexterityoch IT-management som organisationsförmåga. Däremot existerar en avsaknad av djupareförklaringar vad gäller de komponenter som IT-management som organisationsförmåga innefattar..

Uppsatsens syfte är att utröna om dagens medelstora kassor har för srora kassor. Intervjuer med finanschefer på olika företag samt en banktjänsteman angående företagens hantering av likvida medel..