Det finns i management control-litteraturen en efterfra?gan pa? studier som tar ett helhetsperspektiv pa? styrsystem (Management Control Systems, MCS) och som fo?rklarar hur dessa system bidrar till effektivitet hos organisationer. Utifra?n ett contingency-synsa?tt underso?ker vi i denna studie hur kulturell styrning och prestationsma?tning som delar av MCS, tillsammans med den kontextuella variabeln osa?kerhet i omgivningen, pa?verkar hur effektiva organisationer a?r. Vi antar en systemansats och o?nskar studera relationen mellan fler variabler, och da?rfo?r tilla?mpas en klusteranalys da?r datamaterialet delas in i grupper med liknande karakta?ristika.

To be able to compete on the market environmental Management System has become an important part of operations work. However, many companies still haven?t implemented an environmental management systems due to lack of time and the high costs. One of the companies with this problem is Falu Bildemontering. Their goal is to accredited according to the ISO 14 001 certificate.

With the huge amount of computers connected to the Internet the IP-addresses are starting to run out. The Internet Engineering Task Force, IETF, have decided that it is about time to exchange the old 32 bits Internet protocol, Ipv4, to a more modern 128 bits protocol called Ipv6. This thesis explores the possibility to install Ipv6 in different operating systems. By testing various operating systems and by set up criteria compare them to each other we give the reader a picture of how the installation is done. We also show which operating systems to prefer if you want to use IPv6.

Mergers and acquisitions are a phenomenon which can occur for a variety of reasons. It may for example be that the organizations want to gain larger market shares or to complement and learn from each other and thus become more competitive. After the completion of an acquisition or merger, a process is initiated to create an affiliation between the two companies' employees. The purpose of this paper is to examine whether there is something that management can do to make the integration process as efficient as possible. The empirical research in this paper consisted of interviews and surveys with respondents from two accounting firms that recently completed a merger.

Denna kandidatuppsats syftar till att undersöka hur hotellverksamheter praktiserar Revenue Management, genom att behandla interna och externa influenser..

Background: The project controller is a function witch evolved due to the strong gaining ground of project operation. Why the area of the project controller is interesting to study is explained by the fact that increasing knowledge of this function is important in order to make project operation work well. The fact that opinions in this field disagree, further increases the interest of the field. In order to study the function of the project controller three companies have been singled out. They are IFS, Intentia and Saab Bofors Dynamics.

Change is inevitable when software is built and deployed. It?s not particularly problematic to manage change if there is just one system. But in a large global IT organization, with several systems and people who develop, problems may arise. If organizations don?t control change, change will control the organization.

The National Property Board (SFV) has been appointed by the Swedish government to administer all property of cultural value owned by the Swedes collectively. The commission includes maintaining the soul and character of each individual building, to adapt these buildings to present needs and requirements, and furthermore making them available to the public. The return on equity demanded by the government is based on the CAPM used within the real estate industry. The theoretical assumption that organizations are either function-driven or pay-driven will serve as a starting point, after which SFV will be defined as a function-driven organization with a pay-formed management control system. This paper aims to examine how applying a pay-formed management control system will affect a function-driven organization.

Den samhällsrelaterade redovisningen har utvecklats under de senaste åren och fått en allt större betydelse för företagen och dess intressenter. Att utvecklingen går mot mer kunskapsintensiva verksamheter borde öka betydelsen av personalredovisning, vilken är en del av den samhällsrelaterade redovisningen. Det bör ligga i företagens intresse att redovisa sin personalrelaterade information med tanke på att det är en allt viktigare tillgång. Med anledning av att det endast finns ett fåtal regler för hur personalen skall redovisas, väljer företagen det sätt som passar repektive företag bäst. Syftet med undersökningen är att klargöra för i vilken omfattning svenska börsnoterade företag redovisar sin personalrelaterade information, om det skiljer sig mellan företagen beroende av branschtillhörighet, storlek eller någon annan faktor.

Syftet med vår undersökning är att ge förslag på vad ansvariga på mansdominerade företag bör tänka på vid utformningen av sin interna- och externa kommunikation samt hur dessa kan samverka då mansdominerade företag önskar attrahera fler kvinnliga medarbetare.Vi har valt att använda oss av relevanta teorier som kopplar samman marknadskommunikation (intern- och extern kommunikation), rekrytering (att attrahera) och mångfald (genus). Relevanta delar av dessa teorier har använts vid analys av vårt empiriska material.Vår empiri utgörs av intervjuer med sju medarbetare på Enea Systems AB samt observation av Enea Systems AB under arbetsmarknadsdagar på Lunds Tekniska Högskola. Slutsats: Det är viktigt att ha en förståelse för hur intern- och extern kommunikation hänger samman i ett system. Det som kommuniceras internt speglas även utåt. Det är därför viktigt att förstå hela flödet av kommunikation, som finns både internt och externt för att mansdominerade företag skall lyckas attrahera fler kvinnliga medarbetare.

This study is focused on small scale water and wastewater handling in Sweden. The study is divided into two major parts; the first describes common methods for water- and wastewater handling and the second part is a case study on three small and expensive systems in Gällivare municipality, in the north of Sweden. In the case study, abilitys for the local government to hand over unwanted systems to the water users is investigated and found to be a plausible solution to cut costs for two out of the three studied systems. In the third case, water and wastewater systems is not recommended to be handed over but other ways of cutting costs are suggested..

Certifications is common for IT in relation to individual program languages or program applications. Certifications for educations that endures several years is not as common to see. In this paper the situation for the Systems Science programme is researched, by investigating how the programme looks around in Sweden. Also by using interviews, show how companies and people responsible for the programme in Umeå, think the contact is between them and how the knowledge of the Systems Science students are from the view of the companies that employ them. In the end the conclusions show that there are differences in the Systems Science programme, and that the companies have quite a similar view of what the Systems Science students are good and not so good at.

Since 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS). The purposes of these standards are to accomplish international harmonization of accounting rules to make financial reports more comparable. However, recent research has shown that some firms tend to use goodwill strategically in a business combination by manipulating the acquired assets and consciously allocate the intangible assets to goodwill to reduce the depreciation in the income and decrease costs. This phenomenon may reduce the comparability between financial reports and thus has an opposite effect on the purpose of IFRS and IAS.The aim of this study is to show how the companies involved in this study allocate goodwill strategically. Furthermore, the introduction of the new standards has contributed to that goodwill now is a subject for impairment test, therefore we want to show whether this affected the comparability of the companies in this study.An empirical study was conducted, based on interviews with four Swedish managers.

The increasing administration in IT-systems is the target of much debate today. It is viewed as taking time from what is considered to be managers? real tasks as well as resulting in an ineffective and stressful work environment. This view of IT-systems as problematic and time consuming can also been found among unit managers in a municipality in the north of Sweden. To be able to understand why IT-systems are perceived in this way this study?s aim has been to find what leads to this view.

Outside of many Swedish households today, you will find a typical green wastecontainer. This container has not changed since its introduction, despitecomplaints about foul-smelling and its impractical system. Even if the system usedtoday, still is the most optimal choice, there is a lot of newly developedalternatives out there.Its purpose is to get a broader perspective on how a waste management systemcan be developed into a working, land efficiently and aesthetically pleasing systemof humans and the environment in a small residential area.The authors treat the residential area of Jära, Ekhagen, in Jönköping, which ismanaged by JM AB as a problem area in regards to waste management.The issues raised by the authors are the different waste management systems usedin the corresponding areas of the world, how to apply technical andenvironmental as well as the waste management facilities from financial aspects.In the process, the methods used were literature reviews, case studies and aninterview. The case study was done through a modeling of waste managementsystems in the area Jära and an interview was conducted with the company Envacworking with vacuum systems. Studies have been made by different systems n theareas around the world.The results show that using directives and guidance will reduce the environmentalimpact done without replacing the traditional system.