AbstractBachelor thesis G3 in Business Administration, Linnaeus University School of Businessand Economics, Financial Control, 2FE90E, Spring Semester 2010Authors: Kennerth Eriksson and Leo H KochAdvisor: Lars-Göran AidemarkTitle: Balanced Scorecard in governmental organizations ? About, how and its meaning.Background:  The Balanced Scorecard is a Control System that includes both financial andnon-financial measures which intend to link the short-term business management with the long term vision and strategy. Businesses in the public sectors are different fromthe private sector on several levels and they often seek to reach multiple targets.Therefore, their choice of Control System becomes interesting. According to the SwedishNational Financial Management Authority (Ekonomistyrningsverket) among others, thereis no clear knowledge of how widespread the Balanced Scorecard is in governmentalorganizations. The lack of that knowledge is one of the questions at issue with this thesis.Is it only a few organizations that are using the Balanced Scorecard or parts of the model?Another question at issue is about how the Balanced Scorecard is used in the point ofcontrolling in the organizations we chose to investigate further.Purpose: The purpose of this thesis is partly to investigate the existence and use of theBalanced Scorecard in governmental organizations and partly to describe the design ofthe Balanced Scorecard in the studied organizations and explain why they have chosen towork with the Balanced Scorecard and what impact it has on them.Demarcation: The first part of this study has been demarked to only look at the existenceof the Balanced Scorecard in governmental organizations.

The Swedish forest industry has put a lot of resources in the development of digital communications in hopes of improving collaboration with suppliers. The purpose of this study was to investigate whether VIDA would benefit from using digital communication with suppliers. The survey was conducted as a questionnaire study among the company?s staff and its suppliers. The result indicated needs and interests to use digital communications in both groups. Young suppliers and suppliers on a distance showed the most interest in using digital communication. In terms of using these digital communications, the staffs and suppliers were most interested in information regarding transaction and forestmanagement plans.

Fuel wood is currently the third largest assortment from the forest in Sweden after pulpwood and lumber. Branches and tops i.e. logging residues are one of the assortments of fuel wood which is a common by-product after harvesting nowadays. The way to utilize, disintegrate and transport the logging residues varies between northern and southern Sweden. Branches and tops are collected throughout the year at appropriate stands, but are consumed mainly wintertime.

Over the past 40 years 600 000 ha of lodgepole pine (Pinus contorta ssp. latifolia (Engelm.) Critchf.) has been planted in Sweden (280 000 ha on SCA's forest land alone which represents about 15% of the company's total forest land area). In the early 70's SCA situated a number of experimental stands in order to investigate different aspects of the exotic tree, primarily growth rate. To be able to compare the two species plots with scots pine (Pinus sylvestris L.), this species was also planted at the same time and under the same conditions. A number of questions should always be raised when exotic species are introduced in an ecosystem. Invasiveness, the pathogen situation and purely ethical issues should be discussed.

The core process is responsible for internal business development and is the process that runs through the organization and the results which creates a value for the customer. Some research suggests that identification of the client's conscious or unconscious needs clarifying the so-called core process in the organization and operations can thus be more effective. The study aims to identify and analyze the experience of the core process within child health care. The method has been interviews with nine managers and 10 clinic nurses in a county. The results show a lack of knowledge regarding core process and process work.

The core process is responsible for internal business development and is the process that runs through the organization and the results which creates a value for the customer. Some research suggests that identification of the client's conscious or unconscious needs clarifying the so-called core process in the organization and operations can thus be more effective. The study aims to identify and analyze the experience of the core process within child health care. The method has been interviews with nine managers and 10 clinic nurses in a county. The results show a lack of knowledge regarding core process and process work.

The foremost objective of business organizations is to generate value for shareholders and to opt for strategies which optimize it. Hence it is of key concern for business leaders to appreciate how operations best are run to maximize value creation. This study explores how financial theory can reveal the link between one particular business strategy and the corresponding effect on shareholder wealth. The question in focus is whether construction companies can enhance their value creation by implementing shift-work to increase the weekly production rate. The thesis particularly targets apartment block projects in Sweden and has the construction company Peab AB as primary object of study.

The white-backed woodpecker is a forest bird being critically endangered in Sweden. The species is dependent on older forests rich in deciduous trees and dead wood. The main problem for the survival of this species is present shortage of habitat. Conservation work on this umbrella species is at present focused on finding remaining or emerging habitat networks. Large areas are scrutinized in search for suitable habitats to be protected or managed for the species sake.

The aim of this study is to study how sustainability policies are implemented and perceived in the operations of a Swedish fashion company. The fashion industry is affected by strict controls when it comes to transparency and reporting of sustainability efforts. This contributes to a strong focus on sustainability. The theoretical framework revolved around institutional theory where the phenomenas of decoupling and recoupling were central. A qualitative case study was conducted where interviews were the primary source of data.

In the Kolmården area, northeast of Norrköping in south-central Sweden, it was discovered that shoots of spruce Picea abies, plants to a seemingly large extent had been browsed by deer. The area inhabits a dense red deer population, alongside with moose and roe deer, and red deer is thus suspected to cause the damage. The main purposes of this study are, however, to estimate the extent of the shoot-damage and to investigate what factors that may affect the browsing of shoots. For each stand information was recorded about the age of the plants, area for the stand, height over the sea for the stand, site productivity, type of plants and stand-history. The study was done in three areas: Simonstorp, Stavsjö and Valinge. At Simonstorp and Stavsjö, respectively, 10 stands were chosen for study and on Valinge six stands. In each stand, 10 plots were sampled.

Most of today?s concrete structures that are built on site are mainly constructed in a traditional fashion with a lot of artisanal operations. One step towards industrializing the in-situ construction of concrete is to use prefabricated reinforcement. Through this method there can be a lot of savings when each bar doesn?t have to be placed and fixed separately on site.

This paper presents techniques for speeding up commonly used algorithms forbounding volume (BV) computation, such as the AABB, sphere and k-DOP. Byexploiting the possibilities of parallelismin modern processors, the result exceedsthe expected theoretical result. The methods focus on data-level-parallelism(DLP) using Intel?s SSE instructions, for operations on 4 parallel independentsingle precision floating point values, with a theoretical speed-up factor of 4 ondata throughput. Still, a speed-up between 7?9 are shown in the computation ofAABBs and k-DOPs.

This report is a joint venture with SCA Skog AB in the Jämtland forest management area. The company is a major player in the timber market in northern Sweden, and also a large business globally with offices in over 100 countries. The purpose of the study was to find out how timber suppliers want feedback/follow-up after completion of timber business. To determine this, a questionnaire survey was sent out to 75 landowners who supplied the wood for the company during the past year. The questionnaire consisted of a total of 15 questions with the opportunity to comment on certain issues.

The structure of the thesis is based on opportunities to attract businesses to the region, the need of establishments in the region and benchmarking with establishment strategies of other cluster initiatives. The identified opportunities are the local business relationship with ABB, the prerequisites of life quality in the region and the availability of financial support. Further on has a number of opportunities to be developed been identified; diversification of the existing businesses, an expansion of the cooperation with universities and to simplify the contact with local authorities. Challenges that HVV is facing is: creating a more dynamic labor market, secure long-term labor supply, spread the image of the brand HVV and finally putting HVVs geographic scope. Two of the identified needs of establishments are strategically important: to establish a third-party logistician and commercializing systems for distributed generation and energy storage.

År 2000 presenterade FN den s.k. Brahimi-rapporten. Den efterlyste en ?doktrinomsvängning? för attFN på ett mer effektivt sätt skulle kunna möta framtida utmaningar inom ramen för fredsfrämjandeoperationer. Rapporten redovisade ett antal konkreta förslag till förbättringar.