Genom personliga intervjuer med revisorer, småföretagare, banktjänstemän och en redovisningskonsult har vi undersökt vad revision och revisorer har för betydelse för småföretag..

AimThe aim of this study is to through managers in eldercares deskriptions of the systematic qualityleadingsystem examine the implementation process of this system in the eldercare in the municipality of Halmstad.  BackgroundIn this paper the background explains elderly care and social work context, leadership in change and implementation processes. The theoretical frame illustrates Vedungs implementation theory and Webers model of bureaucracy MethodTo collect empirical data for this study, a qualitative research design was used in which eleven managers within Halmstads municipality home care management stood as respondents. ResultThe respondents highlighted a variety in the use of the systematic quality management system tool. The result describes that several obstacles were experienced in the use of the systematic quality system. ConclusionBased on the descriptions the respondents gives of the implementation process of the systematic quality management of Halmstad municipality home care management, the conclusion can be drawn that the implementation process has not resulted in the employees making use of systematic quality management in practice. The systematic quality management system that will ensure the quality of the care work is thus used to a limited extent..

I detta examensarbete undersökes vilka principer som styr hyresnivån för en grupp äldreboenden i Enköpings kommun, samt hur drift- och underhållskostnadsnivåerna är jämfört med kommunala äldreboenden i resten av Sverige. Bakgrunden ligger i att fastighetsförvaltarna på Enköpings kommun anser sig inte kunna ta ut den hyra de behöver för att underhålla husen i den omfattning som behövs. Fastighetskontorets kostnader för bland annat underhåll, mediaförbrukning, administration jämförs mot statistik. Dessutom granskas internhyressystemet genom att undersöka hur väl kommunen följer sina egna direktiv och styrdokument samt genom att jämföra styrdokumentet mot tillgänglig litteratur. Enköping har historiskt sett lagt låga summor på både planerat och avhjälpande underhåll av fastigheter. Detta har varit en följd av att kommunen har haft, och fortfarande har, låga hyresintäkter jämfört med många andra kommuner i Sverige.

This thesis concerns waste management on construction sites and was conducted on behalf of ICA Fastigheter.Areas of concern:How can an environmentally-efficient waste management system on construction sites be defined? What potential exists for exploiting the waste resources that are generated?How can the waste management be optimised by reducing the quantity of waste and by optimal sorting?How can the client of a project influence the waste management?The purpose of the work was to investigate sustainable waste management in the building and construction sector and to highlight waste as a resource from an environmental and economic perspective.The aim of the work was to define an environmentally-efficient waste management system, to analyse the potential that exists in waste management and to draw up guidelines for optimal waste management.The method consisted of a literature study, two visits to construction sites and four interviews.An environmentally-efficient waste management system means that the waste is managed in the following order of priority:Prevention     Reuse  Recycling     Energy recoveryLandfill     The prevention of waste is an important area that has not been adequately explored by the building and construction industry. The quantities of waste could decrease with the implementation of measures such as ordering materials in the dimensions required, prefabricated components, logistics centres with Just-In-Time deliveries, less and improved packaging and less wrapping. The reuse of waste materials and temporary apparatus as well as the use of a return pallet system are examples of reuse that reduces the quantities of waste.In most cases the source sorting work is a matter of course and the proportion going to landfill is down at a low level. The source sorting can be optimised by sorting all materials that can be reused and recycled to use them as a resource.

The demands of environmental effects in today?s companies have been increasing more andmore. To be able to withstand customers, cooperatives and government demands the ISO14001 certification should not be neglected.In January 2007 the general management of SAS decided to introduce an environmentalmanagement system for SAS Tech. The work which has been carried out is a part of thecertification process of ISO 14001 which will be completed by the end of year 2009.The aim is to create auditroutines for the company in order to be able audit ISO 14001standard internally which is a demand to get certified and to keep the certification in thefuture. A schedule has been done which audits different part of the standard at every auditduring one year.

The thesis aims to analyze strategic, cultural and structural aspects of Grameen Bank and its micro-credit project, in order to identify key success factors. A case study was performed with an inductive and qualitative approach, using semi-structured interviews. The data was collected by field observations and interviews on site in Dhaka, Bangladesh and surrounding areas.The main conclusion is that the critical success factor of Grameen Bank is the relationship focus, guiding and aligning its strategy, culture and structure. Also, local offices have been observed to utilize practices not permitted by the bank?s management, ultimately increasing the organizational efficiency..

Title: future demands for office spaceLevel: Final assignment for Bachelor Degree in Facility managementAuthor: Rickard Blomkvist & Nils WilanderSupervisor: Lars SteinerDate: 2012-05Aim:  to examine how property owners can develop their properties to suit modern business needs and requirements of the office space they rent. Although the property owners should reason for their commercial properties will be attractive to the market. Investigate how a modern office looks like and in what are the trends?Issues used:What should property owners do to meet the new requirements of modern businesses place on the premises?How does the new work in the companies they use their premises?What is a good office today? Method: we used qualitative interviews to get answers to the issues.Conclusion: Today's office buildings have to be flexible so they can be adapted to the current tenant. Market mobility is high and the property owner must be prepared for tenants leaving.

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.

Det finns ingen entydig bild av hur man ska uppfatta innovation. Vi kan dock säga att det hänger intimt samman med kunskap. Ur denna synvinkel är det intressant att styra kunskaper så att de blir en resurs för företaget via knowledge management. Vårt syfte är att undersöka hur styrsystem förhåller sig till kunskap och innovation i ett kunskapsintensivt företag genom att med kvalitativ metod studera hur medarbetare på Öhrlings PricewaterhouseCoopers i Lund upplever sin arbetssituation.Vi kommer till slutsatsen att styrsystem påverkar kunskapsutveckling och innovation via vertikal elasticitet. Strukturella, sociala och kulturella dimensioner menar vi inte i sig ger en tillfredställande bild av de erfarenheter undersökningen gör..

Uppsatsen är en fallstudie av Nordea, Provinsbanken, Handelsbanken, Föreningssparbanken och SEB. Uppsatsen syftar till att undersöka hur banker arbetar med kundrelationer och vilka kundmått som används..

Background: Risk Management plays an important part of the enterprises strategic business activity. Efficient Risk Management will secure the businesses survival, assets and creates market advantages. The interest of information security has consequently gained in Swedish corporations. Corporations have realized the importance of the information which is stored in the IT systems. IT is the tool for businesses future progress and growth and therefore a source of risks.

The Swedish government decided in 1996 that the governmental authorities are to implemementenvironmental management systems. Each year, the Swedish Environmental ProtectionAgency compiles the authorities? reports on their environmental management systems. Thecompilation shows that not more than 20 % of the authorities perform environmental audits.This study aims to investigate the authorities? view of internal environmental audits, the incentivesof performing them.

Arbetet diskuterar olika aspekter av problemorsaker i företags interna och externa miljö. Vidare presenteras en modell som syftar till att vara ett hjälpmedel vid diagnostiseringsprocessen genom att kartlägga de huvudområden där förändringar som kan leda till nedgång inträffar..

The connection between management control systems for controlling sustainability and a firm's motivation for engaging in sustainability is not completely understood (Arjaliès & Mundy, 2013). The aim of this thesis is to develop a more profound understanding for management control in achieving sustainable companies. To do this, we raise the question: How and to what extent do companies use management control systems to achieve sustainability compliance Simons's Levers of Control (1995) are applied to this question in order to get a consistent and thorough insight of management control systems. Hence, a case study of ABB:s work to achieve material compliance in accordance with EU-regulation was conducted. The findings of the case study reveal that ABB uses the regulations as explicit goals and implement them in sustainability procedures.

The purpose of this study is to clarify the most important factors that affect Swedish perennial growers when designing their assortment. The study describes how herbaceous perennials are produced in Sweden today and try to give an answer to the question how growing method and choice of assortment are affecting the possibilities of Swedish producers to compete on the market. Seven perennial growers in the southern and western parts of Sweden have been interviewed about their production methods and on what basis they design the assortment of perennials. During the interviews five factors seem to be the most important when the growers choose which species to grow ? profitability, the characteristics of the species, the sales channel/customer, the growing environment/growing facility and the grower?s interest and knowledge. It is often a combination of these five factors deciding if a cultivar will be grown or not. .