Title: Management control of facility efficiency in municipalities - A case study of Halmstad municipalityLevel: BachelorSeminar date: 2012-05-31Authors: Markus Nilsson & Sara MattssonAdvisor: Sven-Ola CarlssonKey words: Control management in municipality, facility efficiency, management by objectives, internal rents and incentivesBackground: The public sector owns and manages a large property portfolio and in the municipalities, the properties are always a big cost item. Because of the outside world changes and the public interest, the properties should be used as efficiently as possible.Purpose: The purpose of this paper is to describe how control management of facilities looks like a municipality. The paper also seeks to explain how employees work to make the facilities more efficient in a municipality.Methodology: The authors use a qualitative method with open interviews.Theoretical perspectives: The choice of theory was made with the field of management control and facility efficiency in mind. The theory therefore includes management by objectives, internal rents and reward systems, motivation and communication within organizations.Empirical foundation: The organization has undergone a reorganization 2010/2011. There are no clear incentives to reduce facility costs.

This essay is a case study carried out at Flow Systems Ltd that foremost aims to treat the internal marketing at the company. The aim with the essay is to analyze and evaluate Flows internal marketing in connection with a process of change and how this reflects the external marketing in relation to customers.The method that has been used is qualitative in the form of depth interviews carried out with management, employees and customers. This type of data was chosen since it is a good way of gathering more specific information regarding the informants preferences about the company. Among other things the results of the interviews showed internal marketing deficiencies, but that has not influenced the customers in a negative way. The conclusion was that the inferior internal marketing does not affect the cooperation and the communication between the company and its customers, however it has a big effect on the employees..

This study investigates whether the permanent measurement bias (PMB) has changed over time for Swedish companies listed on the Stockholm Stock exchange at least one year during 1996-2000 or 2005-2010. By using the Residual Income Valuation-model the markets' implicit value on PMB is generated through reversed engineering, as values for all variables except PMB are entered such as the market perceived them at the specific valuation date each year. This implicit value is classified into industries and then sorted by their median. Statistical tests are performed to see if there is a difference between the industry median and the accounting-based values on PMB. The difference from period one to period two is also statistically tested for.The study finds that the implicit values on PMB have changed somewhat between the periods; however the fluctuations are not statistically significant.

In the last couple of decades, corporate law firms have rapidly grown to become both influential and highly profitable corporations in the business world. Today, the largest law firms are assumed to bear far greater resemblance to large and often multinational public limited companies than the small businesses generally associated with legal services. However, one interesting specific set them apart from the majority of other companies; the partnership and its interrelated profit sharing. The aim of this study has therefore been to investigate partner compensation systems in corporate law firms and further examine what implications chosen compensation systems have on the organizations. Using a multiple case study, including 7 of Scandinavia?s largest and most well known law firms, the results show that partner compensation systems are highly individual and the critical question is whether to employ seniority based or performance based compensation systems.

This is a thesis performed at GEMS PET Systems AB in Uppsala. GEMS PET Systems AB is a company within GE Healthcare. GEMS PET Systems develops and manufactures equipment for manufacturing of radioactive isotopes for PET which is a scanner used in medical applications. The systems includes an accelerator of cyclotron type and other support equipment. One system is shipped in two or three containers depending on order configuration.

Inledning: Svenska kommuners verksamhet betecknas som säregen. Till detta hör att kommunerna skiljer sig från den privata sektorn i avseende på målsättning och utförande. En utav de särdrag som finns inom kommunerna är deras redovisning av pensionerna som skall ske enligt blandmodellen. Ett flertal studier har lyft upp farhågor om att redovisningen enligt blandmodellen anses leda till diskretionära tolkningsutrymmen som troligtvis kommer utnyttjas av politikerna i syfte att påverka redovisningen. En del av de diskretionära åtgärder som antas vara möjliga är pensionsförvaltning av de förmånsbestämda pensionerna.Syfte: Studiens syfte är att förklara kommunernas val av förvaltning av de förmånsbestämda pensionerna.Metod: En deduktiv ansats har använts i studien för att kartlägga de olika teoretiska förhållandena mellan pensionsförvaltning och pensionsredovisning.

Blekinge Hospital suffers from a budget shortage of 100 million SEK, while the government now requires that hospitals will no longer be running a deficit. Blekinge Hospital will then use their limited resources to survive in the future and the activity must be enhanced in order to keep costs low without having to lay off personnel. The idea is that the organisation should be more efficient with a more efficient resource usage. Performance measurement systems are important tools for achieving the policies set out within an organization, measuring and evaluating performance is a way to see where improvements in efficiency may be necessary in the business. Balanced Scorecard (BSC) is one of several measuring systems, where the focus is on measuring non-financial performances.

Swedish healthcare systems have endured harsh criticism from healthcare professionals because of their inability to understand healthcare processes. These systems have been identified as significant time consumers, and Swedish healthcare is therefore facing a major challenge to assure patient safety. The following paper is based on a workplace study, which aims to examine healthcare systems? impact on physicians? practices. Our findings show that physicians spend substantial amounts of time chasing information, rather than managing information and pursuing healthcare.

Intangible assets are often a significant part of Swedish companies? assets. Most of these are accounted for as goodwill, arising from acquisitions. After EU:s decision to adopt IFRS as the new accounting standard, intangible assets will to a larger extent be recognized separated from goodwill. This thesis aims to quantify this change and to analyze what specific intangibles are affected most by the transition to IFRS.

The Work has been performed to, and in cooperation with Vetlanda Energi och teknik AB.District heating for commercial purpose started in the USA in 1877. Today the network has grown into big and complex systems, which demand maintenance and service to keep up the security of the delivery. When a district heating network expand, it becomes difficult to perform reliable calculations. For this purposes there are a few suppliers who design and deliver systems for documentation and calculation of district heating networks.Vetlanda Energi och Teknik AB is in the position where they must get a system for documentation and calculation for district heating, and therefore they need a basis to get a system. The target is to write a requirement specification that will follow the basis.The Swedish market has been inventoried, and suitable systems have been selected.

A persistent problem in the construction industry is its low margins of profit. It is often difficult to earn money due to low efficiency and high costs. Logistics on the construction site answers for a large amount of these costs and it is therefore of interest to find new, more efficient logistic solutions. The purpose of this thesis is to compare two different logistic systems and further to evaluate which one that is the most efficient and profitable. A comparison is made between the traditional logistic systems used for years and a new logistic system developed by an industry association called BEAst.

To support, enhance and, in the future, develop the activity within the county councils in Sweden, IT support systems are currently used to a large extent. The need to document is central to the health care organizations and the counties have come a long way in the introduction of electronic patient record systems (EPR). The aim of the EPR systems is to support the care processes and the clinical professions in their work.This is a master thesis in the area of human-computer interaction (HCI), Department of Information Technology at Uppsala University. The aim of the thesis was to describe and compare the five most common EPR systems in Sweden. The comparison will focus on some usability aspects and on how well they support the users in their clinical practice.

In Sweden, there has been a continuous increase in the volume of housing construction for dairy cattle. Since 2004, the number of new, rebuilt and extended dairy cow houses undergoing preliminary inspection by the authorities has grown. The livestock farms have mostly focused on cow units instead of calf and heifer sheds; which has led to a need for information in this area. The purpose of the study was to improve advisors? knowledge about bovine building construction and function; to enable them to provide more qualified advice to conventional and organic milk producers who sustain larger herds.

Background: Risk Management plays an important part of the enterprises strategic business activity. Efficient Risk Management will secure the businesses survival, assets and creates market advantages. The interest of information security has consequently gained in Swedish corporations. Corporations have realized the importance of the information which is stored in the IT systems. IT is the tool for businesses future progress and growth and therefore a source of risks.

The Work has been performed to, and in cooperation with Vetlanda Energi och teknik AB.District heating for commercial purpose started in the USA in 1877. Today the network has grown into big and complex systems, which demand maintenance and service to keep up the security of the delivery. When a district heating network expand, it becomes difficult to perform reliable calculations. For this purposes there are a few suppliers who design and deliver systems for documentation and calculation of district heating networks.Vetlanda Energi och Teknik AB is in the position where they must get a system for documentation and calculation for district heating, and therefore they need a basis to get a system. The target is to write a requirement specification that will follow the basis.The Swedish market has been inventoried, and suitable systems have been selected.