Bachelor thesis in Business administration, School of Business and Economics at Linnaeus University, Controller, 2FE05E, spring semester 2013 Title: Non-profit sport associations management control- A multi case study of management tools Authors: Christoffer Ahlgren, Emelie Andersson and Emelie Nilsson Tutor: Anders Jerreling Examiner: Elin Funck Background: Non-profit sport associations activate a large number of people in Sweden and have a great impact on the social community. Because of the increasing complexity to operate sport associations some are experiencing serious financial problems. The daily financial work has a major impact on how the future unfolds for the sport associations. An adverse economy not only creates complications in the economic field, it also affects the sport itself. Purpose: Our purpose with this paper is to describe and explain how the economy is controlled in non-profit sport associations and the tool that is used to support this process.

Title: Bottleneck management through materials administration Course:  4FE05EAuthors:  Mikael Karlsson and Johannes Mueller  Examiner: Helena ForslundKey words:  Bottleneck management, material management, process description, timber, proceduresPurpose:   The objective of this study is divided into three parts, all three parts of the purpose aim for the same goal. Namely, to improve the material management so that this enables the bottleneck in the planing mill to keep a continuous  flow, and thereby minimizing the risk for production stops at LB-Hus.  Part.  1:  Identify  and  analyze the material management  connected to  the planing mill  in order to identify problem areas.Part.2:  Identify  improvement potential  in the material management connected to the planing mill.  Part.3: Suggest improvements in the material management connected to the planing mill. Theoretical framework: Process mapping, inventory accounting, balance safety, inventory availability / service levels, safety stock and reorder point, forecasting and routine descriptions.Empirical foundation:  Interviews carried out at LB-House,  illustrated with the help of process maps and a description of each process.  Conclusions:  To work with  the  suggestions  given  and  to  follow  clear procedures  in  all  processes would  result in  a more  efficient  inventory management,  it would also present  a  solution  to  the problem regarding the planing mill being a bottle neck.Suggestions for further research: Review and map the information flow from demand to production start.

I en allt mer globaliserad värld ställs högre krav på företagens effektivitet och flexibilitet, detta har bland annat medfört stora satsningar på produktionsutveckling, vilket till slut föranlett lean production. På grund av att de traditionella styrsystemen inte anses vara användbara för företag som arbetar med lean production utvecklades lean accounting, som är ett relativt nytt koncept som anses ha utvecklats för att ta hänsyn till lean productions påverkan på hela verksamheten. Däremot kan företag inte anta att det enbart handlar om att hitta ett koncept och för att därefter tillämpa konceptet. Denna studie syftar därför till att beskriva hur ledningsgruppen i tillverkande SMF mottar lean accounting och att beskriva det första steget i utformningsprocessen hos tillverkande SMF. Detta har genomförts genom observationer med hög närvaro och även sintervjuer med en ledningsgrupps medlemmar på ett tillverkande SMF.

Audit is a common concept in Sweden. This occurs in many contexts and situations and may intend a wide spectrum of areas. It might consider environment audit, amateur audit, internal auditing, external audit etc. In the business community external audit and the associated external auditor is possibly, from the general public's side, the most recognized. The external audits purposes in big features are checking limited companies economic accounting along with the board and CEO: s management.

Culture Management Cultural management administration producent KKE management.

A major issue that has been a subject for quite some time is whether there will be a scarcity of metals in the bedrock in the future and whether or not we might end up with a problem similar to that of the big oil crisis in the mid-seventies. Following the oil crisis many oil companies started up with risk management to control future risks. This work presents how Swedish mining companies work with risk management to handle risks that might come up in the future due to metal scarceness. How Swedish mining companies look at the possible metal scarceness and if they use risk management in their decision-making process is studied. By doing interviews with Swedish owned mining companies it was found that the mining companies did not see the future metal scarcity as a risk, even though 2/3 of the companies acknowledged the scarceness to be a reality.

Given a considerable increase in knowledge-based companies, the interest for measuring and valuing intangible assets, particularly human capital, has increased accordingly. Human capital has climbed the management research agenda as human assets make substantial contribution to the value creation in knowledge-based companies. Neither internal nor external financial statements reflect the value of an organization?s human assets. Against this backdrop, we find it interesting to explore how counting and controlling for human capital is devised.

Given a considerable increase in knowledge-based companies, the interest for measuring and valuing intangible assets, particularly human capital, has increased accordingly. Human capital has climbed the management research agenda as human assets make substantial contribution to the value creation in knowledge-based companies. Neither internal nor external financial statements reflect the value of an organization?s human assets. Against this backdrop, we find it interesting to explore how counting and controlling for human capital is devised.

Goodwill accounting has for a long time been, and with the implementation of IFRS in 2005, has become an even bigger issue. Critics mean that reporting of goodwill impairments is subject to discretion that can be used by the managers. We have applied a study made by Carlin and Finch (2009) on Nasdaq OMX Stockholm during 2006-2012. Our study contains 50 of the 255 public companies at 2012-12-31. The purpose of the study is to investigate if companies use an opportunistic discount rate when testing for impairment in goodwill and if the relation between goodwill and net profit before taxes, goodwill intensity, is an incentive for opportunism.

AbstractThe control of quality standard ISO 9001 has made the internal audit to be experienced as police authority and paragraph control. Because of that, motivation for internal auditors is low. To counteract the experience, there is a possibility to integrate internal audit with improvements in company?s processes. Theory has shown that a qualified and competent auditor can provide information that can help the organization's managements to make the right decisions that will improve product quality and result in new customer contracts.An opportunity to observe an internal and external audit at one of the case companies gave rise to this study.

Traditionellt sätt har det varit svårt för forskare att dokumentera förekomsten ochomfattningen av manipulering av redovisningsmått. Big Bath Accounting är ett fenomen sominnebär att tveksamma redovisningsmetoder tillämpas i syfte att förvränga företagets verkligasituation, vilket ofta sker i samband med VD-byte och när företag redovisar ett för periodennegativt resultat. Intresset för ämnesvalet väcktes utifrån en tidigare studie om Big BathAccounting, som påvisade statistiska samband mellan nedskrivning av goodwill vid VD-byterespektive negativt resultat. I denna studie är syftet att utreda om statistiska sambandföreligger mellan företagets avsättningar vid VD-byte och negativt resultat enligt teorin BigBath Accounting. I studien undersöks inte alla avsättningar, utan endastomstruktureringsutgifter och övriga avsättningar, då de är svåra att kontrollera och utrymmekan finnas för kreativ tolkning.

Suicide and attempted suicide frequently occur in society today and represent a major public health problem. In inpatient psychiatric care the nurse have a central role when caring for suicidal patients. Few systematic studies exists that address the nurse?s practical work with these patients. The purpose of this study was therefore to describe the nursing care of suicidal patients as it was perceived by registered clinical expert nurses.

Former studies have shown that a considerable part of industries? energy usage can stem from idle times in the production. This thesis, carried out at Siemens Industry sector, evaluates the potential for using the control system to automatically put machines into energy saving mode during idle times. The main part of the thesis consists of a case study performed on machine tools at a Scania production site in Södertälje. Through load measurements the potential for energy savings was determined.The results show that there is a great potential for energy savings during idle times at the site.

Syfte: Att via granskning av Staffanstorpshus AB som helhet, med beaktande av den dominerande politiska ideologin,, beskriva och analysera den kommunala verksamhetsstyrningen.Metod: Vi har genomfört en kvalitativ studie, pga. vårt intresse av att ge frihet åt intervjupersonerna att uttrycka det de ansåg vara väsentligt. Uppsatsen är av deduktiv karaktär och en teoretisk referensram har sammanställts utifrån befintlig teori och modeller.Teoretisk referensram: Levers of control, Management control systemsEmpiri: De genomförda intervjuerna har försett oss med en djupgående inblick angående hur Staffanstorpshus AB styrs idag.Slutsatser: Det mest väsentliga vi har kommit fram till i våra slutsatser är att Staffanstorps kommun idag styr Staffanstorpshus AB med mjuka händer och låter den operationella ledningen ta alla de detaljerade besluten rörande bolaget. Ägardirektiven som kommunen skrivit efterföljs av bolaget men där finns inga direkta incitament kopplade till uppfyllelse av målen i direktiven. Vi tror att om man utvecklar ett belöningssystem som är kopplat till ägardirektiven, kan man öka motivationen.

Styrning för framgång - En fallstudie i telekombranschen.