Den offentliga sektorn i Sverige har under de senaste decennierna påverkats av stora reformvågor. De bakomliggande idéströmningarna har kommit att gå under samlingsnamnet New Public Management där ekonomiska värden starkt betonas. Man menar att det inte bör göras någon skillnad mellan privata företag och offentliga organisationer i valet av organisationsstruktur och förspråkar att den offentliga sektorn närmar sig den privata sektorns organisationsstrukturer. Samtidigt har röster höjts kring att den offentligt-rättsliga public service-televisionen, SVT, kommit under starkt inflytande av dessa ekonomiska värden på bekostnad av de demokratiska och att detta är problematiskt.Studien tar utgångspunkt i dessa fenomen och undersöker med hjälp av diskursteoretiska utgångspunkter huruvida SVTs ledning agerar med utgångspunkt i en New Public Management-diskurs.Våra resultat visar att kritiken är befogad i det avseendet att det finns en tydlig NPM-prägel på den diskurs som ledningen brukar. Även när hänsyn tas till omkringliggande relevanta förändringar ter sig de förändringar som ägt rum inom SVT som utmärkande då man istället för att fokusera på sitt ursprungliga uppdrag och söka problematisera sitt förhållande till demokratin har kommit att prioritera dessa ekonomiska värden..

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.

The purpose of this study is to increase an understanding of what prevents the mandatory reporting law, based on the preschool staff's approach to mandatory reporting law about child abuse and neglect to social services, and how these barriers affect their decision to report. The study will also understand what preschool staff experience facilitates the mandatory reporting process and what can be done to improve the process even more. The questions of the study were based on the purpose of the study and have been formulated in two questions:What prevents the mandatory reporting law requirements for preschool staff and how can these barriers be removed? What facilitates for preschool staff to be confident in the decision to report child abuse and neglect, to social services?The study used qualitative semi-structured interviews with five people working at the preschool, including two preschool teachers and three childcare workers. An interview guide was designed as a help to answer the questions about what the barriers are and what it is that makes it easier for the preschool staff, regarding the decision to report cases of child abuse and neglect to social services.The results, based on the five interviews , shows preschool staff's thoughts of the knowledge on the mandatory reporting law, the mandatory reporting process, their perspective of the mandatory reporting law and the uncertainty surrounding the mandatory reporting law.The study's analysis consists of the results that have been analyzed using the theory of social representations, in which the analysis shows an understanding of how the preschool staff act and think about the mandatory reporting law requirements based on their everyday knowledge.

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..

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 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.

Municipalities must establish budget annually but they are free to decide how the governance should be designed, this can lead to lack of consistency and measurability within and between municipalities. The purpose of this thesis was to present a proposal for a unified and more measurable financial structure of a municipality where this was lacking. In our theory we describe the issues of traditional management control and we introduce an alternative control with non-financial ratios included, called the Balanced Scorecard. In the empirical data it is investigated how the governance of a municipality could be designed, according to the respondents. In the analysis the information gathered to reach the answers to what are considered to be useful governance in municipality, are examined. In the conclusion, we design Balanced Scorecards with both financial and non-financial ratios to the councils of the municipality..

For a long period of time there has been an extensive documentation of how things are presumed not to be at our workplace. However there is little knowledge on how it is supposed to be, what makes us feel good and what makes us retain our well-being. The aim of this study was to survey the attitudes towards factors of well-being at the workplace among personnel at four institutions at Kristianstad University. The work method used in this study is quantitative and a questionnaire survey was carried out to produce an overall picture. The majority considered praise from manager and the opportunity of development discussions of great importance.

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.

Vi har valt att undersöka hur svenska börsföretag i dag redovisar och hanterar sin valutaexponering, särskilt med avseende på information om årliga nettoflöden i utländsk valuta, andel kurssäkring av utländsk valuta samt löptid på kurssäkring, och på vilket sätt rapporteringen kan belysa intressenters totala riskbedömning av ett företag..

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.

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.