The BSC is a widely used management tool that is turning the vision and strategy into operational goals. However, after analyzing the criticism received by the BSC, it seems as if its internal focus, rigidity, static-ism and mechanical mindset limits the company?s ability to create a strategy that takes important external factors into account. As we see it, the BSC?s limitations can create a risk for strategic inertia.

Emission of nitrogen oxides as well as carbon monoxides is an inevitable result of combustion. A Swedish law "Law of environmental fee for emissions of nitrogen oxides as a result of energy production" (lagen om miljöavgift på utsläpp av kväveoxider vid energiproduktion (SFS 1990:613)) controls the emission of NOx from energy production by a system of fees. The system has resulted in a strong approach toward less emissions of NOx among the energy production plants. High emission levels, today exceeding 52 mg/MJsupplied fuel, leads to costs for energy production companies. This paper examines possibilities to reduce the emissions of NOx by optimization of the SNCR-technique in a biofuel fired heat and power plant.

AbstractWe are interested in group meetings of the self-help group Alcoholic Anonymous and the emotional energy created therein. We examine which impact self-help group AA has on its group participants regarding: group meetings, dealing with alcoholism and identity. Group membership has great value for individuals; it provides social identity and possibility to self-value. Previous research shows that group members of self-help groups who have been sober for a period of time experience higher self-esteem and less anxiety compared to non-members. Our thesis is based on a hermeneutic approach.

This thesis is based on a case study for the real estate manager Mimer in Västerås. Mimer provides a great deal of this city?s rental apartments. Many of their buildings have ventilation systems with a type of heat-recovery called ?heatpipe?.

Summary Today energy prices are rising. As a result biomass fuel is getting more and more interesting. Wood chips is very popular, but also straw from grain production is on the table. Lunds Energi AB project a combined power and heating plant in Örtofta out of Lund. Wood chips is meant to be the main energy source, complemented by straw. In this thesis the transportation of straw for fuel is studied.

The aim of this study is two folded. We wish to investigate if there is a value premium from hedging jet fuel exposure for American and European airlines. We also seek to answer if airlines can affect their probability to default by using Risk Management. During the period 2003 ? 2006 there existed a value premium for airlines that hedged their expected future consumption of jet fuel.

Syftet med denna uppsats är att kartlägga hur Performance Management-system praktiseras inom svenska organisationer. Med utgångspunkt ur de teorier och modeller som återfinns i litteraturen ska sedan resultatet analyseras. Samtliga av de undersökta industrikoncernerna har tagit till sig PM-synsättet och praktiserar det i någon mån. Skälen till detta benämns vara att verktygen i större grad än annars kan få hela företaget att uppnå gemensam fokus på företagens målsättningar. Hur detta senare visar sig i hur företaget faktiskt jobbar finns det, en del att vara ifrågasättande emot.

Background: Liquidity and the management of liquidity are of great importance for companies. Cash management is not a new term, but the need for it has increased recently, for one thing because of the internationalisation and growing harmonisation between the countries in Europe. Netting is a cash management technique, where receivables and liabilities are netted. This technique can be used to release capital and increase the company?s cash flow by reducing the number of transactions in the internal payment system.

This project operate an environmental assessment of total waste was conducted by using a life cycle assessment (LCA), that examines the environmental benefits of recycling production waste from Atlas Copco at Stena recycling. Atlas Copco is a company engaged in the development and production of rig-mounted hydraulic breakers and handheld air breakers and handheld motorized rotisserie. Stena recycling is a recycling company engaged in recycling, processing and refining of metals, paper, electronics waste and hazardous waste.The purpose of this study is to focus on Stena customer Atlas Copco and evaluate environmental benefits between to recycle and not to do it. The result shows that the total energy gain, resulting from the recycling of waste fractions, lands at 6 990 089 MJ, corresponding to drive 3 times around the Equator with a truck (40 t). The result shows that recycling 3040 kg paper provides an energy gain of (38 600 MJ) compared with burning paper (19 500 MJ) is 19 100 MJ, which corresponds to heat a house for 11 weeks.

Wind power is an energy source that is becoming increasingly popular in Sweden and around the world. The establishment of large wind farms supply and contributes to energy production within grid in search of a more sustainable energy production. Wind power is becoming more popular and opens up new areas of implementation. More cities are starting to use small-scale urban wind power, everything from full-scale work for a little less work adapted to the villas. Sweden has high goals regarding the production of green electricity and the work which deals with the conditions Sweden plays in achieving those goals.

This Degree Project is a cooperativ work with the advertising agency PAX in Falun and the industrial companyRemote Control, who constructs and sells actuators for the global market.The assignment concerns bringing out a graphic profile, or with another expression a Design Management, forRemote Control AB graphic materials. Remote Control AB has a quality certification ISO 9000 and is workingwith, when this report was wrote, an environment certification ISO 14001.The Company has been paid attention to Internet and other media.The supervisors are familiar to that Design Management is a soon coming competition element, like quality andenvironment management.This Degree project contains research, analysis and the construction of graphic material. The research has beencommitted most of the time to trace the customer, the market and the competitor, because its the most importantphase. It?s also important looking at competitor?s way of working with marketing management, so you can separatethem from the own company..

Denna studie fokuserar på effekten av IFRS/IAS på earnings management. Huvudsyftet är att identifiera earnings management före och efter införandet av IFRS/IAS för att klargöra om de internationella redovisningsstandarderna har påverkat förekomsten av resultatmanipulering inom svenska börsbolag. Perioden som studeras är åren 2002-2008. För att identifiera earnings management används den modifierade Jones-modellen som går ut på att detektera förekomsten av godtyckliga periodiseringar som ett mått på resultatmanipulering. Vi kontrollerar även för om variablerna storlek och bransch kan förklara förekomsten av företeelsen före och efter införandet av IFRS/IAS.

This is a work that look at the factors that affect future monthly costs when buying a house in Sweden and which options are the most financially favorable over a 30 year period. The work also examines whether it is economically beneficial to invest in a low-energy house regardless of geographic location in Sweden, and discuss about whether a calculation template can help individuals to choose more environmentally friendly options. The work has been limited so that a certain number of predetermined factors and its measurable values have been developed with the help of a literature study. The factors chosen are building type, climate, heating systems, loan interest rates, energy prices, energy price increases, inflation rates and down payment. These are then combined into 72 different calculation cases which get put in a calculation model made in excel.

Följande rapport ingår som en del av managementprogrammet på magisternivå inom ämnet företagsekonomi på Ekonomihögskolan vid Lunds Universitet. Rapporten innehåller reflektioner och kunskaper utifrån de praktiska erfarenheter vi fått under det projekt vi genomfört åt Sparbanken Finn kopplat till teori inom företagsekonomi. Projektarbetet på Sparbanken Finn innebar en kartläggning och analys av 14 skandinaviska banker med fokus på dessa bankers fundingstrategi. Vi vill även med denna rapport förmedla vår definition av management genom att åskådliggöra denna i en modell. De managementaspekter som presenteras i modellen är styrning, ledning, utveckling och situationsanpassning.

The purpose of this ideology critical study is to investigate the hidden content in the reform Gy11 and compare it with the concept new public management. After the clarification of the hidden content, we compare the structure of the organization in Swedish high schools with the structure in public sector called new public management. The main questions of this study are the following: Is it possible to see the foundation of new public management in the Swedish high schools when it comes to the views of knowledge and the formation of goals? Which similarities can we find when we look at the organization new public management and the Swedish high school?The result showed many similarities, both regarding the views of knowledge and the formations of goals. The structure of new public management has been largely implemented in the Swedish high schools and the schools now focus more on instrumental knowledge rather than universal knowledge based on understanding.This is not surprising due to the social progress.