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9739 Uppsatser om Management accounting control - Sida 29 av 650
Kommunikativt handlande : En fallstudie om manlig och kvinnlig chefskommunikation
One can find it problematic to communicate in today?s information society and therefore has the importance of distributing information the right way grown. Managers possess the authority to control what information is to be distributed how and that has created a big need for managers to learn how to communicate. This study was conducted in hope of enlightening the phenomenon male and female management communication. We chose to do a case study on two managers on Solna Stad in Stockholm. One male and one female.
Kraven som inte infriades - Efterlevandet av regeringens och Riksrevisionens krav inom kontrollverksamhet och kvalitetsgranskning hos Försäkringskassan i Skåne
This thesis is dealing with the programs of control regarding deceit and quality assurance within the Swedish social insurance administration in Skåne, the years 2002-2005. In 2005 the Swedish National Audit Office released a report regarding the lack of measures towards deceit and fraud, and the lack of quality in the data for decision making within the administration. The questions to be addressed are why the administration does not make up to the demands regarding quality and measures towards deceit that the government and The National Audit Office demands. The main source for data has been interviews with workers within the administration and annual reports from public authorities. To understand and be able to explain the problems within the administration the theory by Michael Lipsky regarding street-level bureaucrats is used.
Resultatmanipulering: En studie av förekomsten av resultatmanipulering i svenska företag
The aim of this thesis is to examine the existence and prevalence of earnings management in Swedish companies. Theoretical frameworks often suggest that there are strong incentives to practice earnings management. The research area of earnings management has, to date, mainly focused on detecting earnings management. However, to our knowledge, no such studies have been conducted on Swedish companies. This thesis provides evidence of the existence and prevalence of earnings management in Swedish companies.
Competence Management-system på Tetra Pak
Uppsatsen är baserad på en fallstudie gjord på Tetra Pak. Syftet med fallstudien var att utforma en lista med faktorer att som bör beaktas för att ett införande av ett Competence Management-system ska bli framgångsrikt. Tillvägagångssättet i fallstudien har varit en dokumentstudie och ett antal intervjuer. Använda teorier är hämtade från områdena Change Management, Knowledge Management, Competence Management och Human Resource Management. Undersökning resulterade i ett antal intressanta faktorer som bör beaktas.
Balanserade styrkort i statliga organisationer - Om, hur och betydelse?
AbstractBachelor thesis G3 in Business Administration, Linnaeus University School of Businessand Economics, Financial Control, 2FE90E, Spring Semester 2010Authors: Kennerth Eriksson and Leo H KochAdvisor: Lars-Göran AidemarkTitle: Balanced Scorecard in governmental organizations ? About, how and its meaning.Background: The Balanced Scorecard is a Control System that includes both financial andnon-financial measures which intend to link the short-term business management with the long term vision and strategy. Businesses in the public sectors are different fromthe private sector on several levels and they often seek to reach multiple targets.Therefore, their choice of Control System becomes interesting. According to the SwedishNational Financial Management Authority (Ekonomistyrningsverket) among others, thereis no clear knowledge of how widespread the Balanced Scorecard is in governmentalorganizations. The lack of that knowledge is one of the questions at issue with this thesis.Is it only a few organizations that are using the Balanced Scorecard or parts of the model?Another question at issue is about how the Balanced Scorecard is used in the point ofcontrolling in the organizations we chose to investigate further.Purpose: The purpose of this thesis is partly to investigate the existence and use of theBalanced Scorecard in governmental organizations and partly to describe the design ofthe Balanced Scorecard in the studied organizations and explain why they have chosen towork with the Balanced Scorecard and what impact it has on them.Demarcation: The first part of this study has been demarked to only look at the existenceof the Balanced Scorecard in governmental organizations.
Crisis management - om krisstrategier och deras förekomst i livsmedelsbranschen
Syftet med uppsatsen är att undersöka frekvensen av krisstrategier inom livsmedelsbranschen och hur pass sofistikerade dessa strategier är. Vidare vill vi se närmare på en del av de moment som crisis management-teorierna behandlar. Förekomsten av krisstrategier är stor, men endast ett fåtal av företagens strategier uppfyller våra kriterier för att anses såsom mycket sofistikerade. Företagen anser själva att det är viktigt med crisis management, medan de i verkligheten inte i lika hög utsträckning har de element som författarna till den crisis management-teori, vi använt oss utav, menar ska finnas med. Företag som varit i en kris har mer sofistikerade krisstrategier än de som inte har upplevt en kris under de senaste 20 åren..
Effektiv ekonomistyrning inom den offentliga sjukvården - en studie av Habiliterings- och rehabiliteringskliniken på Blekingesjukhuset
The purpose with our study is to investigate in which way a public field of
action has succeeded to make the economic management more effective and also
find out which factors/activities that have contributed to get the result of
the budget in balance. We also want to find out in which degree the balanced
scorecard (BSC) has contributed to the positive result of the budget.
Method: We had started out from the qualitative method theory which is based on
the hermeneutic theory, because we will interpret and understand. With this
starting point we have chosen to use a case study with semi-standardised
interviews supplemented with information from different documents, and to get
the theoretic connection we have studied literature in the subject field. The
analyse and even the theoretic connection have then started from, for this
study, a special analyse model.
Results: Througt systematic and target-concentrated management and through
cooperated factors, with stress on a leadership that is both professional,
visionary and un-combined, and there the staff´s is seen as a important
resource, and there it is a clear strategy and objective to keep the cost of
the activity within assigned budgetframe, has a public field of action, as the
clinic of hab./rehab.
Nya tillämpningar för utandningstest kopplade till Kibions diagnostikinstrument IRIS®
The aim of my thesis is to obtain knowledge of textile wastewater and textile sludge from an environmental perspective, which can be used as a basis for the ?Sweden Textile Water Initiative? guidelines for a sustainable sludge management. In my study I have mainly focused on textile dyes, salts and metals and their routes during wastewater treatment.This paper is partly a literature review, which I began by identifying the pollutants discharged from each textile process. Then I studied wastewater and sludge quality, environmental aspects, possible treatment and recycling methods. I have also tried to find existing type of guidelines in order to make comparisons.
Kontroll i fastighetsbranschen. En kvalitativ enfallsstudie om kvinnliga och manliga chefers upplevelser av kontroll p? arbetsplatsen
This essay aims to examine managers experiences of control at the workplace within the property sector, and how these experiences differ between female and male managers. This study is a qualitative single case study that intends to offer a deeper understanding of a unique case and uses an abductive method approach. The essay is based on two main theories,
Foucault?s (2003) theory of control and the gender system of Hirdman (1988, 2001) and is supplemented by previous studies of the modern workplace. The study is based on eighteen semi-structured interviews that aims to capture the participants personal experiences regarding control at the modern workplace, and the norms, surveillance, hierarchies, and self-discipline that make up this control.
Informations- och kunskapsflöde i byggbranschen : En studie av informations- och kunskapsflöde till och från produktionsledare
This report that is written in cooperation with Peab Sverige AB, studies the information and knowledge management from the production support to the production management. The conclusion of this report is that to have a good and functional information and knowledge management it is necessary that the company has a good way of regain and handling experiences from its projects. The way to do this is to develop the managing system on the production management?s terms. It is also critical to find an easy way for the production management to use the system..
Individuell lön som motivationsfaktor
Den lärdom vi har fått är att det finns svårigheter att använda lönekriterierna
för individuell lön som motivationsfaktor som de är utformade idag. Vi anser
att studien har medfört till en ökad förståelse för de svårigheter som finns i
samband med individuell lön inom offentlig verksamhet.
Energikartläggning av Försäkringskassans lokaler : rekommendationer för ett fortsatt energieffektiviseringsarbete
With new energy directives in place, the Swedish Social Service (SSS) stands beforethe challenge how to reduce the energy demand in its locales. It is a complex matter,as the locales are rented from various property owners and it becomes a question ofhow to reduce the operational electricity and influence the property owners to workmore with energy efficiency. This thesis takes a balanced research approach in threeparts. Firstly a qualitative part in form of interviews with personnel at the SSS and itsproperty owners, secondly a quantitative part of descriptive nature in form of energystatistics and thirdly a literature review of Energy Management (EM) Supply ChainManagement(SCM), Green Supply Chain Management(GSCM) and EnviromentalPerformance Indicators (EPI). This in order to be able to give normativerecommendations of how the SSS should act to reduce its energy consumption in itslocales and provide new insights on how EM, SCM, GSCM and EPI can be applied ineffect.
Går vägen till hållbar utveckling via hållbarhetsredovisning?
Bakgrund: Med eskalerande miljöhot är det självklart att alla ska bidra till ett värnande om miljön och en hållbar utveckling.Företag kan, frivilligt, utföra hållbarhetsredovisningar för attlegitimera sig inför sina intressenter. Ett bestyrkande frånoberoende part gör hållbarhetsredovisningen, som liggerutanför traditionell redovisning, mer trovärdig.Syfte: Syftet med fallstudien är att, utifrån en grundmodell och enutvidgad modell inom hållbar utveckling granska tre företags hållbarhetsredovisningar, för att i analys och slutsats urskilja om hållbar utveckling kan uppnås genom hållbarhetsredovisningar.Metod: FallstudieResultat: Med lagar som grund i all redovisning, tillsammans mednormgivande riktlinjer som exempelvis GRI, toppat med företagens vilja att konkurrera och marknadsföra sig via redovisning av miljö- och socialt ansvar, kan resultatet bli att en uppstramning av lagen i nuläget är onödig..
Managing IT Costs with ABC - An empirical study av Toyota Industries IT Supply Europe
The purpose of this essay is to apply Activity Based Costing on a Service and Support function in order to identify and allocate costs for providing support for IT deliverables..
Internationell harmonisering av redovisningsnormer - en studie av skillnaderna mellan svenska rekommendationer och International Accounting Standards samt orsakerna till dessa skillnader
Syfte:Att kartlägga vilka skillnader som föreligger mellan IASCs standards och Redovisningsrådets rekommendationer samt att fastställa i vilken utsträckning dessa förklaras av svensk lagstiftning eller av andra faktorer. Metod:Först har en empirisk undersökning i form av en dokumentstudie genomförts under vilken skillnader identifierats och grunden lagts för fortsatt undersökning av orsakerna till dessa. Sedan har en kvalitativ studie av skillnaderna genomförts, understödd av en dokumentstudie, under vilken förklaringsfaktorerna framkommit och fastställts.Slutsatser: Vi finner att svensk lagstiftning inte förklarar alla de skillnader som föreligger mellan de båda regelverken. Ett tiotal övriga faktorer är troliga förklaringsfaktorer; av vilka de mest framträdande är sambandet mellan redovisning och beskattning, förekomsten av ett redovisningsteoretiskt ramverk, försiktighets- och matchningsprincipen, principen om rättvisande bild samt principen om öppenhet i finansiella rapporter..