Title: Management control of facility efficiency in municipalities - A case study of Halmstad municipalityLevel: BachelorSeminar date: 2012-05-31Authors: Markus Nilsson & Sara MattssonAdvisor: Sven-Ola CarlssonKey words: Control management in municipality, facility efficiency, management by objectives, internal rents and IncentivesBackground: The public sector owns and manages a large property portfolio and in the municipalities, the properties are always a big cost item. Because of the outside world changes and the public interest, the properties should be used as efficiently as possible.Purpose: The purpose of this paper is to describe how control management of facilities looks like a municipality. The paper also seeks to explain how employees work to make the facilities more efficient in a municipality.Methodology: The authors use a qualitative method with open interviews.Theoretical perspectives: The choice of theory was made with the field of management control and facility efficiency in mind. The theory therefore includes management by objectives, internal rents and reward systems, motivation and communication within organizations.Empirical foundation: The organization has undergone a reorganization 2010/2011. There are no clear Incentives to reduce facility costs.

Background:Companies are beginning to see the world as their market; not only to seek global opportunities but also to oversee the global competition. Although most people connect globalization to export and import of goods, the globalization process also affect the businesses distinguished by service. The corporations are faced with higher demands of adaptation, which in turn leads to higher needs of skills and knowledge, which of course is very important in business such as the hotel industry. A motivated employee can perform better and furthermore has a stronger sense of belonging to the organization and might therefore be a key to future success of the company.Purpose:The main purpose of this essay is to compare the motivation strategies and reward systems chosen by the management and match this with what the employees are requesting. By doing this we can compare the different objects studied in this essay and furthermore we will be able to see which hotel that has the best match.

Public procurement stands for a substantial part of the total food consumption in Sweden. The majority of the procured food is today imported and according to market trends it?s intended to stay that way. Imported food is favoured for locally produced due to price pressure. Consequently domestic pork farmers have declined by 25 percent during the last twenty years.

The thesis focus on how organizations can improve the ability of absorbing coworkers ideas in purpose of gaining long term competitive advantage through innovations. The study was conducted at IKEA AB where a campaign to collect coworkers ideas was a big success given the quantity of ideas collected. This fact allows a comparative analysis of idea management in the shape of campaigns and in comparison, idea management in the everyday line-organization.The analysis show that fundamental factors for innovative environments such as organizational climate, culture and leadership perceives auspiciously by the respondents. However, lack of infrastructure such as systems and processes hinders coworkers ambitions to contribute with ideas.An important issue in idea management is the treatment of Incentives for innovation. Results of the study show that the ?soft? Incentives ?feedback, encouragement and attention have a higher impact in coworkers willingness to the contribution of ideas than for instance monetary rewards..

The aim of this paper is to study intra household allocation of capital income by using data on Swedish observations. The 1991 tax reform was to change the taxation on capital income from a progressive to a flat tax system. Before the tax reform there were Incentives to allocate capital income to the spouses with the lowest income of labor in order to reduce the total tax burden. The data describes the year of 1989 and 1993, those we choose to examine. Using Swedish data from LINDA database we estimate a quotient by ordinary least squares (OLS) regression.

The idea for this project was initiated together with one of the leaders in the forest, paper and packaging industry. To get through an A/R CDM process the company is exposed to the risk of failing the process or that the overall costs will exceed the benefits of the project. This would delete the Incentives to invest in GHG removals compared to purchasing emission allowances on the carbon market. The questions that have been raised and needs clarification in the thesis are the following:? From a company perspective, what are the Incentives for implementing Forest Clean Development Mechanism (CDM) projects?? What is a likely financial outcome of a reforestation CDM project on degraded land in the Guangxi province of the Peoples Republic of China?? When does an investment like this break even with the cost of buying market based carbon emission allowances? The objective of this master thesis is to carry out a research about the Incentives for forest, paper and packaging companies to invest in reforestation through the clean development mechanism.

Car usage is determined by several facts, e.g. living conditions determined by geographical matters. There is a political will to control car usage with different kinds of Incentives since car usage generates environmental problems. This essay analyses the differences between car usage in urban areas as opposed to thinly populated areas in Sweden and their significance on governmental Incentives. By using statistics differences in car ownership during ten years between thinly populated areas, areas in the countryside and urban areas is studied.

The idea for this project was initiated together with one of the leaders in the forest, paper and packaging industry. To get through an A/R CDM process the company is exposed to the risk of failing the process or that the overall costs will exceed the benefits of the project. This would delete the Incentives to invest in GHG removals compared to purchasing emission allowances on the carbon market. The questions that have been raised and needs clarification in the thesis are the following:? From a company perspective, what are the Incentives for implementing Forest Clean Development Mechanism (CDM) projects?? What is a likely financial outcome of a reforestation CDM project on degraded land in the Guangxi province of the Peoples Republic of China?? When does an investment like this break even with the cost of buying market based carbon emission allowances? The objective of this master thesis is to carry out a research about the Incentives for forest, paper and packaging companies to invest in reforestation through the clean development mechanism.

More efficient energy consumption is essential to secure a sustainable future, not least within the building and real estate sector which answers for approximately 40 % of the EU countries total energy consumption. One part of EU: s work to reduce the energy consumption is the directive on energy performance of buildings which among other things have lead to stricter demands on energy performance in new and renovated buildings.One of the difficulties with making buildings more energy effective is that it often demands big investments and although it results in lower operating costs the extent of these savings and therefore also the repayment time can be difficult to decide beforehand. To make it interesting for property owners and also tenants to invest in energy efficient buildings powerful Incentives are needed. Favorable loans to energy efficiency projects are one example of governmental instruments that have been tested in other European countries with good results.Reduced operating costs appear to be the main incentive for property owners to make their buildings more energy efficient. The best result of an energy efficiency project is usually achieved by cooperation between property owners and tenants but in order to make that interesting it is important that both parts can profit from the savings.

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.

Purpose/Aim: The purpose of this thesis is to define and analyse how Swedish record companies work with digital musical content distributors. A more narrow aim is to show how the record companies and with the digital musical content distributors iTunes Music Store and Spotify create Incentives for consumer?s to use legal digital music channels through the Internet. To further circle the core of the problem following questions have been asked: How does the record companies provide iTunes Music Store and Spotify with digital content and what is done by the record companies to retain control over the material? How do the record companies view digital musical sales and what Incentives are given to consumers to buy music digitally? Finally, What position of power do iTunes Music Store and Spotify have on the digital content arena?Material/Method: The data collected for this thesis is retrieved through personal interviews with representatives from three of the four major record companies Universal Music, Warner Music and EMI and their Swedish branches.Main results: The consumer?s access to digital content through iTunes Music Store and Spotify is of the utmost importance and is a prerequisite.

The underlying question addressed in this paper is whether or not it is possible to influence the way a company?s employees behave using monetary Incentives. How efficient is money as a means to enhance work motivation? Today, the assumption that employees perform better when bribed with rewards is questioned by scholars. The previous confidence in monetary reward systems is increasingly being replaced with hope for more effective programs, where employees to a greater extent can be motivated by non-monetary Incentives.

The advancements in digital technology and its availability contribute to the transfer of companycentricproduct development and value creation to networks or communities. It also changes the basisfor creation of customer relationships as described in previous research on Customer relationshipmanagement (CRM). The purpose of this case study was to gain an understanding of how companieslike our case study object Memoto who developed a physical product which gets added-value fromdigital product-related services looks upon product-centered communities as a way of buildingcustomer relationships. How Memoto looks upon Incentives for participation in product-centeredcommunities was also examined.Our research indicated that firms in the start-up phase (which Memoto was when this study wasconducted) initially want to have more control over the process of innovation and hence have directcontact with end-customers. The reason for this is because they see a need to define the basis forfurther innovation work.

On the 1st of January 2014, new legislation was introduced on taxation of shareholders in close companies. The legislation has faced criticism from several of the respondents and the purpose of the master?s thesis is to critically examine the legislative amendments made. The base of the thesis is to present the legislation within taxation of shareholders in close companies, to examine the purposes and motives of the legislator and the criticism received for the legislative amendments, as well as provide a historical perspective of the purpose of the rules. An analysis of the Incentives that the legislator is providing shareholders in close companies, with the amendments, and the extent to which they reflect the purpose of the legislation.

In this study, company reconstructions and the financing of current accounts hereof are analysed from a perspective of insolvency law. The purpose with a company reconstruction is to maintain the operations of the company despite the insolvency of the mandator. In contrast to bankruptcy proceedings the person liable for payment stays in charge of the operations. However, this person is not allowed to sign for new loans, issue pledges of security for these loans or in any other way enter new obligations without the approval from the temporary company reconstructor. Besides providing for a successful reconstruction the reconstructor also has to consider the interests of creditors, especially to maintain the preferential order of the creditor's claims, keeping them unchanged in case of a formal bankruptcy.