The purpose of this master thesis is to, with the strategies of the organization and the preferences of the co-workers in mind, explore how reward systems can be designed in heterogeneous organizations. This is done by interviewing store managers and sales personnel in a heterogeneous organization. The frame of reference deals with theoretical approaches on reward systems and is divided in the following sections, individual or group based, differentiated or not differentiated rewards systems and goals, measurements and rewards. These sections are highlighted from the following aspects, equity, Implementation possibilities and finally environment. The theoretical discussion ends in the conclusion that heterogeneous organizations should have several different reward systems, but not if a restructuring process is in progress or the system becomes too costly.

Abstract: Since the Implementation of IFRS, many changes in accounting standards have occured. Companies that follow IFRS must therefore always adapt and change its accountingprinciples according to changes made by IFRS. The latest change that companies must consider and adapt to in their financial accounting is the revised version of IAS 19 regarding pensions. This study aims to investigate if there is a relationship between financial accounting and management accounting due to changes made by IASB. More specifically the study investgates how the removal of the corridormethod and the introduction of IAS 19 as an external approach has affected its management accounting in three large corporations in Sweden.

Globalization has among other tendencies led to the emergence of new ways of doing business. One of the ways for organizations to meet the demands of a new competitive landscape has been through management accounting change, a field which has become increasingly popular in research. This paper builds on that research and seeks to investigate the case of the Implementation of a new management accounting system in a Swedish company which was triggered by strategic change. Commonality through the interactive approach is by some researchers seen as a key to successful change. This approach is contrasted to the importance of symbolic constructs and change recipients? cognitive effort to understand the meaning of change for which Framing theory is applied.

Att "smarta" brädspelande datorprogram har blivit mycket bättre under de senaste årtiondena har väl knappast kunnat undgå någon. Med brädspel menar jag spel såsom Go, Othello, Backgammon och Schack. Idag spelar program, som körs på en reguljär PC, bättre än de flesta människor. Vad är det som gör dessa program så bra? Hur kan man lära en dator att spela ett så pass komplext spel som Othello på en sådan nivå att ingen människa har en chans att vinna? I detta examensarbete kommer jag att försöka förklara mekanismerna bakom ett toppspelande Othelloprogram.

This thesis is a qualitative study of a new law that was applied in December 2010. The law is called Lagen om etableringsinsatser fo?r vissa nyanla?nda invandrare, and is meant to help newly arrived immigrants that come to Sweden to establish themselves in the Swedish society. The aim of the study is to see what discourses the Swedish government produces as a result of this new law. Interesting for the study is to see what happens in the Implementation stage at a local level, in this case in the municipality of O?rnsko?ldsvik.Theoretically and methodologically I emanate from critical discourse theory and institutional theory.

This thesis investigates management accounting systems in a Swedish health care environment. Through a qualitative case study of an activity-based cost accounting system that was introduced in 1994 at S:t Görans Sjukhus, a large Stockholm hospital, the following questions are addressed: What benefits can an activity-based cost accounting system offer the Swedish health care providers? What are the potential problems impeding the Implementation of such a system? Main findings: an activity-based cost accounting system can improve the understanding of where costs are generated in the production processes. Comparisons between alternative production processes are improved, and the data may serve as a basis for internal pricing measures. Concerning the second question, difficulty in reconciliating the principles of economic control with the culture present in a hospital is identified as the main obstacle to a new management accounting system..

S2 CRM is a Customer Relations Management system built in classic ASP that runs on a web server servicing customers with varying needs. The purpose of this thesis work is to convert parts of the system to the web development environment ASP.NET. The purpose is also to gain knowledge of the framework itself. The ASP.NET environment is compared with another framework, JBoss Seam, in order to understand the differences and to evaluate the possibility of using another framework than ASP.NET, when building the new system. The outcome of this comparison is that although JBoss Seam is just as good, and in some aspects better than ASP.NET, the use of ASP.NET simplifies the continuation of development on the S2 CRM product.

The thesis of this essay is that the concept of governance is a product of the neo-liberal dominant ideology and that the Implementation of governance ideas will lead to a weaker nation-state. Using critical theory the essay constructs an ideal type of neo-liberalism and compares its core values with these of the governance concept as treated by the main literature in the area. The essay then focuses on the issue of the state, and discusses whether the changes leading to a demand for governance have actually weakened the state. Furthermore, the essay presents the practical use of the term governance in the EU and Sweden and problemizes the changes that the neo-liberal domination has led to in terms of power and democracy. Finally the essay discusses alternative views on the changing role of the state.

This master's thesis focuses on the development of a strategy for aninformation service in the area of digitization of cultural heritage andresearch, with a web based platform as Implementation of the strategy. Viathe platform, digital collections and research are presented and shared.Services around the platform are provided. Support activities comprise thewhole chain of digitization, from digitization to archival of the digitizedobjects. The information service aims for a new approach to combine ICT andestablished research; research and industrial practice were combined andcooperation of participants from various backgrounds was enabled. Thestrategy and organization of such information service was described using a?quality management system?, standard ISO 9001.

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 master thesis is an analysis of how the amount of health centers per inhabitant has changed since the Swedish government implemented a new health care reform in 2010. The reform implies a free choice of health centers in the Swedish regions and opens up the market for private firms. The purpose of the thesis is to study the effects of the different financing systems toward the health centers in the regions. The models are based on theories of the need of health care. Two of the independent variables which are studied are income and age.

Inom styr- och reglerteknik är hantering av larm en viktig fråga, speciellt då fastighetsbranschen mer och mer börjat automatisera driften av fastigheterna. Det finns ett antal system på marknaden som erbjuder larmdistribution via en mängd olika transportsystem. Syftet med projektet är att undersöka om det finns alternativ till dessa som erbjuder mer flexibilitet, samt att designa en prototyp till ett system som använder denna alternativa metod. Två befintliga system analyserades och en kravspecifikation baserad på analysen upprättades. Utifrån denna designades en prototyp som sköter distributionen över Internet och en enkel Implementation av en del av designen har gjorts.

Agencies towards Sustainable Development ? A Study of Environmental Management Systems in Governmental Agencies 2005A vision of the Swedish government is to build an ecologically sustainable society. A tool in this effort is to implement environmental management systems (EMS). The aim of the thesis is to present in which phase of the Implementation of EMS Swedish governmental agencies are. This will be done by compilation and evaluation of agencies? yearly environmental reports.The thesis is written in co-operation with the Swedish Environmental Protection Agency (Swedish EPA).

Development and accuracy tests of advanced exchange trading systems require well adjusted tools for testing. Aptness of these tools are probable to have a major impact on identification of bugs and verification of new functionality. Identifying erroneous parts and bottlenecks of the trading system is of outmost importance for the exchange as a whole since stability and correctness are two of the determinant factors its viability is measured by. This paper covers how this test-tool was created and the motivation behind the design choices made. The tool was created with the goal to be broad enough to cover the majority of cases that could arise, fast enough to be able to test the trading systems speed limitations (i.e.

This paper describes the design and Implementation of an automated build system for the JAS39A simulator FUS39A at HiQ:s offices in Arboga. The assignment was to automate the process in which modules are built; the simulator is composed of a number of modules which are built manually at the end of each week, this process takes about a day of manual labor. The system can automatically build a module as either a scheduled service or by manual invocation. The system contains functionality for reporting the build results to any given recipient by e-mail. The purpose of the system is to free up the time put into manually building the modules for better suited tasks by automating the build of FUS39A.The assignment was split into two parts, an analysis part where information of the old system was gathered, tools and methods were chosen and the new system was designed.