Government regulations and customs duties restrict the import of trucks to some of the markets to which Scania tries to sell their trucks. The distribution problem due to these regulations is solved by the foreign assembly department, KD, at Scania. This means that competence is needed and costs are added not related to Scania's core operations.The aim of this master thesis has been to analyse and to evaluate alternative ways of managing the packing operations considering cost, quality and work organisation. To study and examine the work methods and operations of today and also to present methods measuring the operations effectiveness and productivity.We have used the system approach to maintain totality and to understand the component's relation to this totality. Field studies combined with studies of relevant literature and studies of other companies operations have given us the knowledge and the understanding of the packing operations needed.

Det finns fördelar med att använda projektfinansiering vid PPP. Undersökningen visar att projektfinansiering är ett enastående verktyg för riskallokering. Dessutom resulterar projektfinansiering i minskade kostnader för agentkonflikter. Emellertid är privat finansiering normalt sett dyrare än offentlig finansiering..

Syftet var att analysera arbetssituationen för forskarna i ett stort globalt kunskapsintensivt företag och kartlägga hur den har förändrats när företaget vuxit från ett litet kunskapsintensivt företag till ett stort globalt företag; samt utveckla förståelse för hur storleken och byråkrati har möjlighet att samexistera med kunskapsintensitet..

Physical exercise is a trend that continues to grow, especially at the gym, but there are still members that do not use their training card in full. The overall aim of this study was therefore to investigate infrequent member?s experience of their training card. To answer this, focus was on motives to card purchase and perceived opportunities and difficulties of using the training card. The data was collected at IKSU trough a group interview with four managers within the organization, a questionnaire replied by 39 infrequent members and of those 11 individual interviews.

Problem: How is management accounting change understood via the duality perspective in the field of alternative management accounting research?Purpose: The purpose of this essay is to develop a tool for analysis aspiring to provide understanding for how differences and similarities with regards to the duality perspective may have different consequences for understanding management accounting change.Contribution: This paper aspires towards a theoretical contribution through an in-depth review of existing conceptual literature. This is done to gain clarity in definitions and uses of concepts, with related terms, referring or relating to duality. Through clarifying different meanings of duality, consequences for how to understand management accounting change, and the different approaches to using a duality perspective, the tool for analysis which is developed in this essay aims to contribute to a movement of alternative management accounting research towards increased comparability as well as increased insight into how management accounting change is currently understood through this type of research.Method: Literature reviews based on Booth et al.s SALSA-framework. Creation of a tool for analysis for usage when reviewing material based on a duality perspective.Conclusions: The duality perspective differs, and affects understanding of management accounting change, in accordance with the following five themes:Theme 1: The duality perspective is affected by differences in the use of definitions/descrptions.Theme 2: The duality perspective is affected by different purposes of the agent and different credit given to the agents power/ability to alter change.Theme 3: The content of the duality perspective is affected by the existence and purpose off being inspired by different theoretical approaches.Theme 4: The duality perspective affects the idea and understanding of the form and expression/process of management accounting.Theme 5: Different duality perspectives have the ability to lead science against increased pluralism and/or synthesisIn order to increase understanding for and comparability between scientific contributions through a duality perspective there is to some extent a need for more and better definitions and a more problematizing when combining theoretical approaches.

The purpose of this essay is to further the understanding of contemporary management theory by conducting an analogy-study of the source to many of the terms today used in knowledge-intensive companies. The way a football club deals with knowledge work differs from how a conventional company deals with it. However, many of the terms, such as teamwork and coaching, are shared by the two types of organization. By using the analogy-method we hope to create a wider understanding for the shared concepts. We have used a hermeneutic perspective throughout the essay, which first and foremost means that we focus on understanding and explaining social phenomenons.

I takt med att besökare och patienter ökar måste kontinuerligt Östra sjukhuset verksamhet utvecklas. Detta medför omläggningar i trafiken och förflyttningar av verksamheter. Idag finns flertalet brister kring Östra sjukhusets fysiska planering som behöver ses över, dessa är bland annat trafikflöden, säkerhetsaspekter och parkeringsmöjligheter.Rapporten redogör för förändringar i den fysiska planeringen som förbättrar dess utformning. Genom studier av relevant litteratur och diskussioner med expertis har förslag av problemområden tagits fram. Dessa har sedan bedömts efter listor av deras respektive för- och nackdelar som kunnat urskiljas.Arbetet visar framtagandet av ett väl fungerande förslag som kan verka som en bas för idéer till nutida och framtida förändringar kring den fysiska planeringen.

With some help of a few interviews, with children, and some staff members, in two different schools, I hope to answer the question: if the picture of the operation, that the children and the staff are having, has some similarities, and I will try to compare these pictures with what some legal documents such as Lgr 11 and Kvalitet I Fritidshem is saying about daycare opera-tions? To be able to run a successful daycare center, is never an easy thing. The key to success is to make parties, like the staff, children and their parents to feel happiness, when it comes to things around and about the daycare center. The result shows that both the children and the staff are expressing a frustration around the daycare operation, because they feel that there being wrongly answered, by a higher authority. The children are frustrated of how the staff is answering them about different things and the staff is frustrated about how the headmasters are answering them.

I takt med att besökare och patienter ökar måste kontinuerligt Östra sjukhuset verksamhet utvecklas. Detta medför omläggningar i trafiken och förflyttningar av verksamheter. Idag finns flertalet brister kring Östra sjukhusets fysiska planering som behöver ses över, dessa är bland annat trafikflöden, säkerhetsaspekter och parkeringsmöjligheter.Rapporten redogör för förändringar i den fysiska planeringen som förbättrar dess utformning. Genom studier av relevant litteratur och diskussioner med expertis har förslag av problemområden tagits fram. Dessa har sedan bedömts efter listor av deras respektive för- och nackdelar som kunnat urskiljas.Arbetet visar framtagandet av ett väl fungerande förslag som kan verka som en bas för idéer till nutida och framtida förändringar kring den fysiska planeringen.

The purpose of this study is to propose and formulate quantitative indicators to help measure an aspect of the Environmental Objectives in Swedish legislation: ?A Good Built Environment, Interim Target 2.? The governmental bill 2004/05:150 suggests changes to Interim Target 2: By 2010 built environments of cultural heritage value will be identified and placed under long-term sustainable management. Following the revised formulation regarding sustainable management, indicators should be formulated to measure the fulfilment of sustainable management of built environments of cultural heritage value. An important part of management takes place at the municipal level of planning, where detailed development plans include regulations to protect built environments of substantial cultural heritage value. As a result, this study is focusing upon the regulatory function of the Swedish Planning and Building Act in respect to the built environments of cultural heritage value.

Municipalities must establish budget annually but they are free to decide how the governance should be designed, this can lead to lack of consistency and measurability within and between municipalities. The purpose of this thesis was to present a proposal for a unified and more measurable financial structure of a municipality where this was lacking. In our theory we describe the issues of traditional management control and we introduce an alternative control with non-financial ratios included, called the Balanced Scorecard. In the empirical data it is investigated how the governance of a municipality could be designed, according to the respondents. In the analysis the information gathered to reach the answers to what are considered to be useful governance in municipality, are examined. In the conclusion, we design Balanced Scorecards with both financial and non-financial ratios to the councils of the municipality..

Syftet med denna uppsats är att undersöka hur ekonomistyrningen är utformad i dagligvaruhandeln. Uppsatsen bygger på en undersökning av tre företag, ICA, Coop och Axfood. Vi har med hjälp av teori och empiri tagit fram en egen modell som vi använder för att analysera fallföretagens ekonomistyrning. Vår slutsats är att den befintliga ekonomistyrning som finns i dagligvaruhandeln är högst traditionell. Dagligvarumarknaden präglas av få aktörer som är stora kedjeföretag.

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..

The world is changing and the business context is no exception. One of the clearest tendencies is a tougher business climate with harder competition due to increased international trade and the expansion of the e-business. At the same time the customers are becoming more sophisticated and demanding. The last decades have also meant that tougher and more frequent demands are being aimed at the businesses from a wider variety of stakeholders; demands regarding how environmental issues, social responsibilities and business ethics should be dealt with. All of the above have driven companies towards implementation of different management systems to be able to cope with the demands as well as to ensure that these issues are being dealt with in an efficient and effective manner.

The safety and safety work on OKG, Oskarshamns Kraftgrupp, is supervised by SKI, Swedish nuclear power inspectorate. The task of SKI is to inspect that the nuclear power plants of Sweden runs in a safe way. The proprietor of the permit who runs nuclear power plants has the responsibility to maintain the required safety to run a plant. SKI publishes a number of statue books that OKG has to meet to be able to run the plants. SKI recommends in SKIFS 2 004:1, that OKG work with the safety requirements of IAEA.