Denna uppsats har som syfte att undersöka vad som ligger bakom lågprisbolagens framgångar i flygbranschen och att se vilken strategi som de nationella flygbolagen väljer för att vända en nedåtgående trend. Arbetet söker svar på hur förhållandena har ändrats i flygbranchen de senaste åren. Med utgångspunkt från en fallstudie av Scandinavian Airlines och Ryanair jämförs de strategiska positionerna för lågprisbolag och nationella flygbolag..

The Swedish bank Handelsbanken has, according to their own way of measuring, been more successful than a weighted average of their competitors during the last 38 years. They have also handled the recent financial crisis, as well as the one in the 1990´s, better than most other banks. This paper studies their management control system at branch level in order to identify the controls which have been enforced to ensure that a low risk level is retained in the lending. The controls that have been identified are; (1) A decentralized organization with the offices as profit centers where the manager has restrictions regarding risk level and the results are measured as K/I (cost/revenue). (2) The absence of bonuses and individual follow-up regarding performance measurement.

This document is a summary of my work to create a project management system for a small firm working with computer graphics. The intention is to manage customers, projects, images and invoices in the easiest possible way. To make the system as flexible as possible a web-interface was chosen which makes it possible to access the system from any computer, making it independent of any particular operating system. The only requirement on the user environment is that the computer must have a connection to the Internet to be able to access the system. The different techniques that have been used to develop the project management system is primarily Ruby on Rails and a MySQL database. Although Ruby on Rails was completely new to me, I decided to use this framework instead of PHP, which I already have a good knowledge of, because of the benefits Ruby on Rails provide.

With the volume and availability of information increasing as fast as technological development in society a phenomenon called information overload has emerged. The purpose of our thesis was to investigate how university students experience this increase in volume and ease in access to information. In our study we concentrated our focus on the student?s use of electronic resources. So as not to prejudice our study group our questions focused on different aspects of searching for information.

Det finns fördelar med att använda projektfinansiering vid PPP. Undersökningen visar att projektfinansiering är ett enastående verktyg för riskallokering. Dessutom resulterar projektfinansiering i minskade kostnader för agentkonflikter. Emellertid är privat finansiering normalt sett dyrare än offentlig finansiering..

Syftet var att analysera arbetssituationen för forskarna i ett stort globalt kunskapsintensivt företag och kartlägga hur den har förändrats när företaget vuxit från ett litet kunskapsintensivt företag till ett stort globalt företag; samt utveckla förståelse för hur storleken och byråkrati har möjlighet att samexistera med kunskapsintensitet..

Då lönsamheten inom storköksbranschen varit relativt låg de senaste åren så efterfrågade såväl tillverkare som grossister men framförallt personalrestauranger en utredning om ifall det är möjligt förbättra lönsamheten inom branschen genom att använda mer förädlade livsmedel. Tidigare studier inom ämnet har gjorts men i begränsat antal och då har främst påverkan på kundtillfredsställelse, svinn, förändring av logistik och personalförändringar beaktats. Vår studie har däremot fokuserat på huruvida en övergång mot mer förberedda livsmedel påverkar den ekonomiska lönsamheten eller ej. Resultatet som beräknats är ett absolut tal vilket innebär att vår uppsats bidrar med den finansiella information som tidigare saknats gällande den ekonomiska lönsamhetens påverkan vid en övergång. Uppsatsens syfte var att utreda hur en personalrestaurangs lönsamhet påverkas av en övergång till mer förberedda livsmedel och studera vilka hinder som kan uppstå vid en eventuell övergång..

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.

The purpose of this essay is to further the understanding of contemporary management theory by conducting an analogy-study of the source to many of the terms today used in knowledge-intensive companies. The way a football club deals with knowledge work differs from how a conventional company deals with it. However, many of the terms, such as teamwork and coaching, are shared by the two types of organization. By using the analogy-method we hope to create a wider understanding for the shared concepts. We have used a hermeneutic perspective throughout the essay, which first and foremost means that we focus on understanding and explaining social phenomenons.

The purpose of this paper is to analyze the driving forces and barriers which may exist at the implementation of green supply chain management (GSCM) within public organizations. Suggestions that may increase or reduce driving forces and barriers to public activities will also be provided, where such is found. The background of the study is that the public sector is such a major customer for many companies / providers, which makes the sector able to highly affect its suppliers. This essay is based on literature studies. The results showed that GSCM is a relatively unexplored area, especially applied on the public sector.

The purpose of this study is to propose and formulate quantitative indicators to help measure an aspect of the Environmental Objectives in Swedish legislation: ?A Good Built Environment, Interim Target 2.? The governmental bill 2004/05:150 suggests changes to Interim Target 2: By 2010 built environments of cultural heritage value will be identified and placed under long-term sustainable management. Following the revised formulation regarding sustainable management, indicators should be formulated to measure the fulfilment of sustainable management of built environments of cultural heritage value. An important part of management takes place at the municipal level of planning, where detailed development plans include regulations to protect built environments of substantial cultural heritage value. As a result, this study is focusing upon the regulatory function of the Swedish Planning and Building Act in respect to the built environments of cultural heritage value.

Syftet med denna uppsats är att undersöka hur ekonomistyrningen är utformad i dagligvaruhandeln. Uppsatsen bygger på en undersökning av tre företag, ICA, Coop och Axfood. Vi har med hjälp av teori och empiri tagit fram en egen modell som vi använder för att analysera fallföretagens ekonomistyrning. Vår slutsats är att den befintliga ekonomistyrning som finns i dagligvaruhandeln är högst traditionell. Dagligvarumarknaden präglas av få aktörer som är stora kedjeföretag.

The world is changing and the business context is no exception. One of the clearest tendencies is a tougher business climate with harder competition due to increased international trade and the expansion of the e-business. At the same time the customers are becoming more sophisticated and demanding. The last decades have also meant that tougher and more frequent demands are being aimed at the businesses from a wider variety of stakeholders; demands regarding how environmental issues, social responsibilities and business ethics should be dealt with. All of the above have driven companies towards implementation of different management systems to be able to cope with the demands as well as to ensure that these issues are being dealt with in an efficient and effective manner.

The aim of this thesis is to examine how different kinds of information seekers are evaluating information quality in the information flow online. To address the problem stated, qualitative interviews were carried out with a librarian as a reference person and a group consisting of journalists and scientists. The result of the study implies that the reference person is well aware of the strategies employed by her in the search process. However, the respondents are not aware of the strategies they are actually using. An explanation is the respondents lack of education in information seeking.

I och med vårdvalets införande, dvs. att patienterna själva fick bestämma var de skullefå sina basala vårdbehov tillfredsställda, har primärvården i Västra Götalandsregionen öppnats upp för privata aktörer. Från att ha agerat på en starkt reglerad marknad har de offentliga aktörerna nu blivit konkurrensutsatta. Studien behandlar vårdvalets påverkan på styrningen inom den offentliga Närhälsan utifrån ett New Public Management-perspektiv. Genom kvalitativa intervjuer med totalt fyra vårdcentralschefer och två primärvårdschefer visar denna studie att styrning av den offentliga Närhälsan i den uppkomna konkurrenssituationen har lett till ett marknadstänkande i linje med New Public Management-teorin.