Vårt syfte med uppsatsen är att utreda vilka faktorer som är av vikt för en framgångsrik förändringsprocess samt vilken påverkan ledarskap har på faktorerna. Vi genomförde en kvalitativ undersökning där vi intervjuade tio personer som är yrkesverksamma på två hotell i Sverige. Vi intervjuade respondenterna om den förändringsprocess som ett hotellkedjebyte innebär, och om den ledarstil hotellens general managers anser sig ha och ha haft under bytet. Våra sekundära källor utgörs av teorier inom framför allt service management, change management samt ledarskap/management. Vi har använt en blandning av induktivt och deduktivt arbetssätt.

Today many companies and municipalities requires that their suppliers should have an environmental management system to work by. This might be one of the reasons to the increasing number of companies that today are implementing environmental management systems. Care of Haus is one of the companies that thinks that the benefits are bigger than the disadvantages, when it comes to environmental management systems, therefore they have made the choice to work with ISO 14001.The ISO 14001 standard is deified on the PDCA- cycle. PDCA stands for Plan, do check and act. Care of Haus choose to work with the ISO 14001 standard since it is a well-known standard for the companies that?s Care of Haus collaborates with and it is also well-known within their clienteleWithin this report an environmental investigation has been made.

Title: Nelson Garden AB ? Analysis and recommendations based upon the Service Management System Course: Business Leadership within horticulture and agriculture. Author: Annika Kirilov Tutor: Carl-Johan Asplund Examiner: Anders Kristoffersson, lecturer within business economics, LTJ- faculty, SLU Alnarp Keywords: Bröderna Nelson, Nelson Garden, Service Management System, marketing, customer service, retailer Aim: Explore how Nelson Garden AB manages to reach out to customers through positioning of their own labels, when they as a manufacturer are partly dependent on the competence and sales skill of retailers. Methodology: E-mails were sent out to 6 different companies with a proposition for participation. Of those companies that gave a positive answer the most suited company for the diploma work was selected. Thereafter, a contact was established through telephone with the CEO of the chosen company and relevant questions to him were formulated. The second time of contact the first interview was held and half of the questions were answered.

This bachelor thesis aims to analyse the effects of changes in management control systems following acquisitions, and deduce whether or not these effects are in line with the acquiring firm's objectives of the acquisition. Through a case study of technician consultant firm Energo, acquired in 2010 by ÅF, the study assumes the perspective of the acquired firm. Data has been collected through in-depth interviews at Energo and ÅF and complemented by internal documents to enrich and validate specific facts and statements. Data was then arranged and analysed through Otley and Fierriera's (2009) framework Performance Management Systems to understand how management control systems were constituted before the acquisition, what changes were made following the acquisition, how this process was accomplished and how it was experienced, in order to come to conclusions about the effects of these changes. The study concludes that the changes in Energo's management control system following the integration with ÅF, had significant effects on the outcome of the acquisition, primarily as it led to a high rate of Energo's employees resigning.

The purpose of this study is to perform an in-depth analysis of what effects a privatization of a service organization has on the management control system within the organization. The paper studies a service organization which provides service for the county council in Östergötland, Sweden. The result is based on interviews with several people, both within the acquiring private company and also within the county council in Östergötland, and analyzed using Samuelson?s (2005) framework from his study ?Organizational, Governance and Control ?. The major finding in the thesis is that the factors that have had the largest impact on the changes in management control are the new owner demands and the degree of operationalization of the overall goal..

We have chosen to write our essay in collaboration with Varbergs kommun, where our starting point is to improve energy efficiency by management control. Their occupation separates from a pure profit driven corporation and therefore the management controls have to be adapted accordingly.  The reason why we have chosen to write an essay about the management control opportunities to improve the energy efficiency depends on two different reasons. The first reason is that we find it very interesting, how with support from the management control it is possible to improve different parts of the operation. And the second reason is that Varbergs kommun expressed a wish that they wanted to improve their energy efficiency process.The purpose of the essay is to describe and analyze the opportunities with support from the management control to help improving the process of energy efficiency in a municipal operation.

Uppsatsens syfte är att förklara Yield Management. Detta gör författarna genom att kvalitativt studera och analysera arbetsgången på två hotell. Det ena hotellet har en uttalad Yield Management strategi emedan det andra hotellet har en Customer Relationship Management strategi. Det sistnämnda hotellet fyller funktionen som referensobjekt till Yield Management. Customer Relationship Management valdes som en referensram eftersom denna teori är vanligt förekommande inom hotellbranschen.

The public service within health and care has changed remarkably during the last 30 years. It has been inspired by management ideas from profit-making businesses. Those thoughts are an umbrella term called Nex public management. In what way has New public management influenced the public service in Sweden? Important concepts in the change of public service are quality, effektivity and goals.

We have chosen to write our essay in collaboration with Varbergs kommun, where our starting point is to improve energy efficiency by management control. Their occupation separates from a pure profit driven corporation and therefore the management controls have to be adapted accordingly.  The reason why we have chosen to write an essay about the management control opportunities to improve the energy efficiency depends on two different reasons. The first reason is that we find it very interesting, how with support from the management control it is possible to improve different parts of the operation. And the second reason is that Varbergs kommun expressed a wish that they wanted to improve their energy efficiency process.The purpose of the essay is to describe and analyze the opportunities with support from the management control to help improving the process of energy efficiency in a municipal operation.

This thesis is based on an assignment from a unit within an international group manufacturing industrial products. The purpose of the thesis is to analyze and suggest ways to improve the cost accounting system in use at the unit. The main source of empirical data has been interviews with employees. The theoretical framework is based on a comparison between traditional/standard costing and activity-based costing (ABC). The cost accounting system in use is described in detail and classified as a traditional/standard cost accounting system.

In this thesis is studied the electrical load of Paradisskolan with respect to power quality and energy consumption. The school's owner Trollhättans Tomt AB is also interested to know if they can reduce their costs by changing to smaller meter fuses. A recurring ground fault that?s been recorded from powerpanel A1A has been investigated. The school's equipped with an electrical bonding system, harmonic filters for the third harmonic currents, TN-S system from feeding transformer and groundfault monitoring.

The purpose of this essay is to investigate if the companies listed on Nasdaq/OMX Stockholm Large Cap use the earnings management phenomenon Big Bath Accounting to a greater extent when a change of management (CEO) is made.Management tends to use earnings management when there is a bonus plan linked to the result of the company. To gain maximum bonus the management will try to manipulate the result in a way that in a long term maximize their utility. Through the earnings management technique Big Bath the management is given the possibility to take one large cost as a one-time expend, even though the cost is supposed to run over several financial years. This, of course, within the legal framework. A big bath may occur when there is an impairment of goodwill, tangible and/or intangible assets or larger provisions for future expense, or both of them at the same time..

En sammanfattning av uppsatsen på maximalt 8000 tecken..

In Sweden there are currently two separate guidelines you may use whenperforming calculations on frameworks, BKR and the Eurocodes. Although at theend of 2010 you are not allowed to use BKR any longer and only the Eurocodeswill be viable. The aim of this thesis is to explain how the Eurocodes and EKS work and alsohow they compare to the current guideline BKR. Similarities and differencesbetween these guidelines are also discussed so that the reader will get a betterunderstanding of how the Eurocodes are applied. The areas discussed are asfollows:Principles and adviceSafety ClassesSymbols and IndexesLifespanLoads and partial coefficientThe thesis also deals with the impact that this transition into a new guideline willhave on corporations, guideline costs, education and computer software. As anexample a rough estimate on what costs this transition will create on a companywith 20 employees is also included. Calculations have been performed in order to investigate how the design valuesdiffer between the two guidelines, the Eurocodes and BKR.

Syftet med uppsatsen är att utreda hur en organisation kan främja och tillvarata sin kreativa potential. För att finna svar på frågeställningen tog vi till en början till oss litteratur inom kreativitets-, organisations- och förändringsområdena och identifierade därigenom åtta viktiga, återkommande faktorer för att främja och tillvarata kreativitet. Dessa är vision, kontinuitet, delaktighet, mångfald, öppenhet, resurser, kunskapsförvaltning och motivation. Litteraturstudierna gav oss underlag för en kompletterande empirisk studie. I ett andra led gjorde vi alltså en kvalitativ studie för att visa på en praktisk lösning av problemet.