In Sweden the real estate sector accounts for 33 % of energy consumption and just below 10 % of the emission of carbon dioxide. As a consequence of the external pressure from climate change it?s in everybody?s interest to reduce the energy consumption and thus reduce the emission of carbon dioxide. An additional incentive to reduce the energy consumption is the substantial increase of the energy price since the deregulation of the electricity market in 1996.In this study the techniques that exist to build multi-storey residential buildings with high energy performance will be investigated. Further the study intends to investigate the optimal energy performance from a real estate economic perspective.In order to investigate the optimal energy performance a model has been created with the parameters investment cost, rental revenues, operation and maintenance cost, discount rate and investment horizon.The result shows a relationship between a high investment cost and a high energy performance for newly constructed multi-storey residential buildings.

This multiple use forestry plan is made on the property Basunda which is located in the southern parts of the province Östergötland. The owners of the property today are Jonas and Ulrik Saanum, but it has been in the family since their grandfather bought it 1933. There is a slaughterhouse on the property in which they take care of domestic cattle and animals from the forest. Jonas and Ulrik are also dedicated hunters. These are the two reasons to why the focus is wildlife and wildlife management. The question at issue of this work is simplified: what demands does the wildlife have; and how will the owners be able to fulfill these, what changes in the forest management must be made and will these changes result in a different budget, compared to the ordinary forest management. This work is based from a freshly made forestry management plan. I based my fieldwork on this plan, but made my own management proposals, that would benefit the game.

The Armed Forces is looking to improve control of where articles are and the monitoring of their condition within its clothing supply. That is why Försvarets Materielverk is working on a motion to tag the Armed Forces clothing with passive RFID-tags. A cost/benefit analysis has been made in this report in order to find out whether the investment is economical justifiable and what costs and benefits arose. The analysis tool that was used is based on the PENG-model. The analysis had three scenarios with the difference that each scenario included various amounts of clothing to tag.  There has also been made an analysis where only the benefits regarding decreasing amount of lost clothes and simplified inventory were included.The result of the first analysis was that none of the scenarios was profitable during the first year.

By identifying effects that a buyout-firm has on management control systems in its portfolio companies, the aim of this thesis is to explain how such effects differs between the companies and finally to explain why the effects differs even though the companies are owned by the same buyout-firm. The study is conducted as a qualitative case study based on interviews with representatives from the studied buyout-firm and three of its portfolio companies.By analyzing the empirical findings with frameworks and theories within management control systems and value creation, we cannot only identify effects that are common for all portfolio companies but we can also observe differences between the portfolio companies.The identified effects that are common for all portfolio companies are: increased internal reporting burden, increased perceived risk of getting laid off among managers and co-workers and replacement of the board immediately after acquisition.The effects that are observed only for two portfolio companies are: increased focus on short-term planning, higher financial targets, replacement of company management upon acquisition and moving of decision authorities to higher organizational levels. Differences are observed although the portfolio companies are owned by the same buyout-firm due to: differences in management and co-workers equity stake in the portfolio companies, differences in business complexity and differences in planned exit-horizon..

Higher demands of competitiveness and efficiency have led to increasing sizes of farms, with more land, more capital and more comprehensive logistics. The aim is to gain benefits of scale economies that reduce the production cost per unit. However, a greater extent of the business exposes the farm of increased risk where small deviations rapidly can erase the benefits. A modern dairy farm thus put high demands on the farmer?s ability to coordinate, plan and manage the forage production through the whole process until storage to obtain silage of the desired quality and quantity at the right price. The objective of this study was to design a simple model, i.e.

At a manufacturing company, due to the competition the price is reducedtowards the manufacturing cost. Therefore it is important to maintain control ofones costs and keep calculations up-to-date.This thesis deals with cost accounting at a aluminium-processing company. The report focuses on calculating machine cost per hour since the manufacturing costs are the major part of the total product cost.Managers on the company believe that the costs they use in calculations todayneither is up-to-date nor advantageous in a market aspect and due to that their calculations need to be revised. The machines cost per hour is a major part in the manufacturing calculation. The company wants to provide a competitive price that also covers their costs.

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.

This report is a B.Sc. Forestry thesis work at the school for Forest Management, SLU. The work was an assignment from the forest owners? association Mellanskog. The aim of the work where to investigate the economical result of removing undergrowth trees before first thinning, and a follow-up of the contractors and their compliance with Mellanskog standards. This thesis work was divided in three parts: The first was to find a relation between the net volume from the first thinning and the cost of cleaning undergrowth trees. Secondly there was a follow-up in the field, to investigate whether the contractors have done the undergrowth cleaning according to Mellanskog?s directives.

A large cost at the construction sites today is the labour cost of the workers. But unfortunately the worker potential is not used to full. It is not unusual to take into a count with a work-­?place-­?additional-­?time of 50% in some cases. By increasing the workers' motivation and responsibility for their tasks may reduce the time considerably, which also increases the potential for greater gains in construction projects.By using the situational leadership may the workers level of maturity develop entirely.

The increasing competition is making increasing demands of today's businesses to be changeable. Change projects have therefore become increasingly common in order to satisfy market expectations. These projects have often proved difficult to implement and fail rather than succeed. There are many people who reflect on why this is and theorists are increasingly reasoning about the importance of communication in the change process. This is something that has given rise to a new area of expertise called change management.

During the last decade, there has been an increase in the use of technology-based self-services within the retail sector. The increase is particularly noticeable within the grocery market. The reason behind the increased use of these systems is partially due to the fact that companies within highly competitive retail markets continually look for ways of decreasing costs while upholding efficiency. The problem is that it is difficult to understand the true economical implications of investments relating to these machines. The purpose of this study is to investigate and contribute with new insights regarding the cost-structures of the stationary self-checkout systems and traditional cashier desks, within the retail grocery market.

Purpose: We will understand and explain Dell?s value gap through an extended intellectual capital theory. This will be done by deriving the value to the different parts of the intellectual capital value scheme. We will also use value scheme to describe the ongoing strategy shift. Methodology: The qualitative method and an abductive reasoning have been employed during the progress.

AbstractTitle: The Moment Of Truth; A study of service quality assuranceAuthors: Fanni Helminen and Linda ElsborgLevel: Bachelor Thesis in Business Administration, C-level.Advisor: Lars- Johan Åge and Jens Eklinder FrickDate: 2014- JunePurpose: Quality assurance has become a vital concept and an important tool to ensure that employees are able to deliver high service quality. The purpose of this study will be to elucidate how service companies can apply the use of sevenfundamental features supporting service quality in their quality assurance; recruitment and selection; training, teamwork; empowerment; performance appraisals and rewards; communication, and culture (of the organization). Furthermore, we will illustrate how the type of business entity, organizational structure and organizational resources afflicts the seven features.Method: Method: We will, from a hermeneutic point of view, apply and qualitative deductive research method. Data have been collected through a case study. The data have been transcribed and the analytical method has been selected based on the conducting purpose.

The Swedish Armed Force is one of the largest authorities in Sweden and has as its primary mission to be responsible for Sweden's military defence. Their unique activity - to participate in armed combat ? requires leaders who can make quick and rational decisions in uncertain and conflicted environments. This study aims to gain an understanding of how individuals with leadership roles in the Swedish Armed Forces are experiencing their leadership in relation to the organization's structure and culture. In order to achieve the purpose of the study, the following research question was created: How do individuals with leadership roles experience the influences of the organization's structure and culture on their formal leadership? The theoretical starting point is Weber's organization theory, Schein's organizational culture theory, and different definitions of leadership.

The Swedish Armed Force is one of the largest authorities in Sweden and has as its primary mission to be responsible for Sweden's military defence. Their unique activity - to participate in armed combat ? requires leaders who can make quick and rational decisions in uncertain and conflicted environments. This study aims to gain an understanding of how individuals with leadership roles in the Swedish Armed Forces are experiencing their leadership in relation to the organization's structure and culture. In order to achieve the purpose of the study, the following research question was created: How do individuals with leadership roles experience the influences of the organization's structure and culture on their formal leadership? The theoretical starting point is Weber's organization theory, Schein's organizational culture theory, and different definitions of leadership.