Bachelor thesis in Business administration, School of Business and Economics at Linnaeus University, Controller, 2FE05E, spring semester 2013 Title: Non-profit sport associations management control- A multi case study of management tools Authors: Christoffer Ahlgren, Emelie Andersson and Emelie Nilsson Tutor: Anders Jerreling Examiner: Elin Funck Background: Non-profit sport associations activate a large number of people in Sweden and have a great impact on the social community. Because of the increasing complexity to operate sport associations some are experiencing serious financial problems. The daily financial work has a major impact on how the future unfolds for the sport associations. An adverse economy not only creates complications in the economic field, it also affects the sport itself. Purpose: Our purpose with this paper is to describe and explain how the economy is controlled in non-profit sport associations and the tool that is used to support this process.

The purpose of the essay Multi criteria analysis of potential conflicts concerning land use planning - natural stone mining in Lysekil municipal is to study possibilities and limitations in GIS based multi criteria analysis as a tool for land use planning. How GIS based multi criteria analysis can be implemented to localize potential conflict areas between natural stone mining and other land use activities and what advantages and disadvantages the method holds are the main issues of this study. The essay studies these questions through a case study, concerning the geographical area of Lysekil municipal in western Sweden and problematizes the interest of natural stone mining in relation to other land use interests. A literature study was carried through, concerning multi criteria analysis and planning. After collecting and processing of data the multi criteria analysis could be implemented in the ArcGIS tool Weighted Sum.

Milk yield levels in dairy cows are influenced by many factors such as nutrition, breed, health status, management and environment. This study was conducted among small scale farmers in Zambia, where the climate can be dry for up to six months per year and cause a lack of green pasture for livestock and on-farm produced feed. The purpose of this study was to identify management factors that can influence milk yield at small scale dairy farms in Zambia, and present advice that could improve productivity, without the need of expensive investments. The study included semi-structured questionnaires presented to the farmers (n=29) including questions about cattle management and milk production. Testing of somatic cell count (SCC) with DCC (DeLaval Cell Counter) from herd milk samples (n=56) and observation of housing and animal body condition on-farm was also made.

To get a good economy on the dairy farms the fertility control of heifers and cows is a crucial factor. It is also important to know which key parameters that should be tracked. In this work well established routines for heat detection have to be applied. When the dairy farmers use technical aid in estrus control it is important not to forget that technical aids can not replace the human eye. Approximately 50 % of all opportunities to inseminate are missed because clear signs of estrus have not been displayed and/or recorded. The cattle fertility has been declining over recent years. During the same time the cow?s proceeds have increased, consequently applying a higher pressure on the cow and the manager.

This examination work brings up opportunities to invest in a construction for heating with grain or pellets on farm level. As example we have chosen Fröberga Gård which is a farm located in Östergötland outside of Söderköping. The farm`s residential buildings is to day heated with oil and electricity. The result of our investigation shows that heating with grain is the best alternative, partly because of economical issues but also because you can grow the grain on your own farm and by that you can get better economy in your seed cultivation. To grow 16 tonne of grain as is needed demand gives a insignificant increase of work. Further an advantage is that no investment in machines is needed because all the machines witch is needed already is in use on the farm. In a situation where a new investment is needed as in the case we studied, is it often profitable to invest in a integrated furnace. Because all the components are well adapted to each other, and because that gives a high efficiency. If you already own a well working furnace is it often most profitable to connect a burner to it. It is important to know that heating with grain need more work than heating with pellets, because the high contents of ash in grain. Even if you choose pellets instead of grain the calculation shows good results. Because peat is an excellent but fairly untested raw material for pelletsproduction we have chosen to watch little more on its quality and conductions. We discovered that peat has a high heating value which makes it possible to raise the heat value in pellets through mix up peat and wood. Or you can make pellets with only peat and get a pellet with high heating value. Even the calculation with peatheating shows good results..

Furulund är en mindre ort i Skåne som står för en stor förändring när orten får en tågstation..

The aim of this literature review was to suggest suitable index traits to use in the Swedish Sheep Recording Scheme for fertility and maternal traits. Since fertility and some of the maternal traits are not normally distributed advanced methodology is needed to calculate genetic parameters. Breeding is a tool to improve the economy of the farm and for the selection of breeders estimated breeding values (EBV) for important traits are of high value. In sheep breeding both lambs born and lambs weaned should be taken into consideration as well as the ewe?s maternal ability, which includes lambing ease, lamb survival, ewe behaviour as mother and the early growth of the lambs.

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.

This is a study made because I would like to see how much money can be saved when reduced soil preparations is used. This is a case study, the farm is located in the north vest part of Skåne, Sweden. I have calculated with four different soilpreparation methods. Alternative 1: Conventional soil preparation, the way the farm is managed today. Alternative 2: Ploughing on depth of 12 centimeters, with a ridge packer followed with sowing. Alternative 3: Eco-tillage Alternative 4: Direct drilling The results of my study showes that Alternative 2 is the most profitable. Alternative 4 is very good if you see to dieselexpenses and hours of work, but the yield is far to low. If the numbers are further analized, it showes that in spring barley the differense between Alternative 2 and Alternative 4 is at a minimum. So if there is lack of time for one reason or another, this might be an alternative in spring barley. The differense in how the farm is managed today and the most profitable alternative in the study, Alternative 2 showes that it can be saved up to 60 940 SEK..

This report describes the construction process and the aspects that should be taken into consideration. It includes models of decision and how these can be used in practice. Planning of a building project is very important for a successful execution. This will be the foundation of problems that will occur during the production. In the planning process people with different positions, search for the best suitable building methods.

This report aims to suggest recommendations that will increase the efficien¬cy in theconstruction process of a construction project. Through interviews, studies of budgetcalculations and examples given by the project management at the construction sightsan understanding of some complications have been gained. These complications havebeen tracked back in an attempt to find the source of the problem, and at the end ofthe report some suggestions have been presented with the pur-pose of preventingthese complications. Through the interviews it is suggested that many complications re-late to lack ofcommunication and motivation due to poor planning be-fore and during theconstruction process, a suggestion that is supported by the study of the budgetcalculations. The examples from the project management also points out someshortages in planning, but also coordi-nation related complications due to lack ofcommunication. To prevent these problems the recommendations suggested at the end of thisreport aims to improve the planning process through a properly fulfilledwalkthrough-planning of all of the construction activi¬ties during the time needed todo so. It is also suggested that the company uses experience from previous projects inorder to reduce costs, and that the qualifications of the employees is being appliedwhere it is needed.

It has become more common for organization to operate a lot of projects at the same time. These projects affect each other, either in way of resources or technical. Projects in a multi-project environment depend and affect each other, and in most cases they rival about resources, decision-makings and priority. To lead a project portfolio with several projects is a major challenge. The most common problems that occur are vague objective, unclear working conditions, resource shortage and problems of priority.

In today?s constantly changing market place most organizations need to reorganize. Reorganization carries risks that could jeopardize the organization's well-being and profitability. To minimize these risks, companies need a tool to help them analyze how the reorganization will affect the business before they make major changes. Such tool has now been developed by researchers at KTH.

To effectively manage a forest resource for both economic and other values good planning is required. The problem is complex since you want to know which forest to cut and when. Often a hierarchical planning structure is applied, including strategic (long-term), tactical, (medium-term) and operational level. Today SCA Forest is one of few forestry companies in the northern Sweden with an integrated forest wood supply and industry. The goals of the company are to supply their own industries with wood and to manage the resources of the forest through a long-term perspective with satisfactory profitability.

The Division of Language and Communication at Chalmers uses a web-based language tool, named EngOnline, to teach English grammar. The language tool suffers from some shortcomings. These include stability problems and an outdated interface but, above all, there is no documentation. Because of the lack of documentation and EngOnline?s need of maintenance, the Division of Language and Communication has decided to replace the language tool with a new and well documented one.The new language tool was developed using an agile work process; detailed documentation was replaced with more efficient communication.