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9902 Uppsatser om Management accounting systems - Sida 51 av 661
8263 kilometer: En studie i avståndets påverkan på styrsystem
The aim of this Master?s thesis is to study the effects that geographical distance have on the control systems in a scattered organization and how this, ultimately, affects the employees in terms of loyalty and motivation. In order to do this, a case study has been conducted on a multinational travel group and its local branches in Thailand. The study is based on a selected number of theories focusing mainly on control systems in multinational contexts as well as on theories regarding communication and autonomy. The conclusion of the study is that geographical distance has led to a rather large autonomy for the local branches and that the headquarter to a large extent rely more on formal control.
Tillförlitlighet hos information som hanteras av flera användare och genom flera system
When investigating mechanical problems it is often more convenient to deal with scalars rather than vectors. In this project methods stemming from the field of analytical mechanics, which lets one derive the equations of motion using scalar quantities instead of vectors, have been used. Two mechanical problems were investigated, a double pendulum with a spring and particles orbit in a sphere. The equations of motion of the two systems were derived with the assistance of computer algebra, using Maple and the external package Sophia. The systems were investigated with regard to periodicity and conserved quantities..
Belöningssystem i hemelektronikbranschen
Syftet med uppsatsen är att beskriva och analysera hur belöningssystemen är utformade i detaljhandeln med inriktning på hemelektronikföretag.Fallstudien gjordes på företagen Siba, OnOff, Thorn och El-Giganten..
Kritiska faktorer i integrationsprocessen med ett utlandskt foretag
A successful acquisition is based upon good preparations before the integration process..
Belöningssystem under omvärldsförändringar: en fallstudie i IT-branschen
En sammanfattning av uppsatsen på maximalt 8000 tecken..
Att kunna det som andra kan : Knowledge management i ett kunskapsföretag
The capability to know what knowledge there is and where it resides within an organization is becoming increasingly important in the new knowledge-based economy. This paper takes on a practise-based view of knowledge in order to decide on a course of action for how to successfully implement knowledge management within a knowledge-based company. By considering all knowledge as more or less contextual and socially constructed, knowledge is divided into three dimensions depending on the degree to which it is tacit, namely: information, knowledge and skills. The paper then discusses inhibitors and enablers for transferring knowledge via these three dimensions respectively. The empirical findings are based upon a case study of Faveo. It is shown that Faveo, like most organizations, has til now focused on the collection of codified knowledge, i.e.
Nedskrivningsprövning av Goodwill - En kvantitativ
Since the year 2005 listed companies are supposed to use international accounting standards when they set up their group accountancy. One thing that has changed with the new standards is the accounting of goodwill and long-lived intangible assets. Earlier companies were supposed to write of their goodwill during the years they had expected the extra profit to arise. According to the new regulation, an impairment test shall be done annually, as well as when there is an indication of decreased value. According to IAS 36 point 134, the company shall provide information in their accountancy about the impairment test.The aim of this study is to find out if some companies may be willing to reveal less information in their accountancy, and if there are any factors that affect this.
Alternativa byggsystem för att minska transmissionsförlusterna på miljonprogrammets byggnader
The purpose with this project is to explore and verify three renovating systems for Miljonprogrammet (common expression forbuildings constructed during the years 1965-1975 when over a million houses where built in Sweden) to take measure to thelargely transmission losses of these buildings. Many of the buildings from this period have similar constructions and thereforethe same techniques can be used to renovate several of them. This project only considers the climate scale, although thereare many more factors to concern for to efficient the buildings of Miljonprogrammet.This thesis presents examples of renovations carried out using two of the three renovation systems.The essay presents a reference house of choice on which we apply the three systems and calculate the new U-values,consumption of energy and the investment costs. The new U-values the building is given is matched to the values ofrecommendation for passive houses. Our reference house is a two story apartment building, located in the village ofLammhult, with brick facades at the ends and plaster at the long sides.
Tjänstekvalitet inom eventsektorn: en fallstudie inom event
management
The purpose of this thesis was to look into how event management companies got knowledge about their customers? expectations and how they are influenced by these expectations. A case study was conducted based upon interviews with two employees from two companies that are in the business. The study has shown that event management companies do try to get awarness about their customers' expectations, especially by listening and discussing with the customer. Personal contact is an efficient way of communicating and a way to avoid misunderstandings, which is a common mistake when customers' expectations are not met.
Analys av institutionell kapitalförvaltning: Stiftelserna som bildades ur de forna löntagarfonderna
This paper studies the research foundations created in 1994 from the former wage earners? funds out of a portfolio management point of view. Firstly it describes the seven largest foundations and their different portfolio management structures. Secondly it analyses the performance of these foundations measured as the intercept, Jensen?s a, in a linear regression of the excess returns of a portfolio versus a proxy for the market, as well as the Sharpe-ratio.
IFRS 2005 Ur ett svenskt börsnoterat företags perspektiv
Syftet är att undersöka huruvida övergången till IFRS den 1 januari 2005 resulterar i några effekter i balansräkningen för ett börsnoterat svenskt bolag. Dessutom undersöker vi om ett svenskt börsnoterat företag anser att möjligheten att jämföra börsnoterade företags finansiella rapporter ökar i och med övergången till IFRS. Vidare har vi kontrollerat om de uppfattningar ett svenskt börsnoterat företag har om de framtida effekterna som kan uppstå till följd av övergången till IFRS överrensstämmer med uttalanden gjorda i affärstidningar och annan fackpress. Vår intention är slutligen att presentera ett svenskt börsnoterat företags idéer kring eventuellt ändrat framtida beteende till följd av övergången till IFRS. Arbetet innefattar en fallstudie baserad på en kvalitativ metod, eftersom vi ämnade uppnå en djupare förståelse av det vi studerade.
Socialiseringsprocessen i revisionsbyråer : En studie om skapandet av organisatoriskt engagemang
Purpose: The purpose of this paper is to contribute with knowledge regarding the connection between the socialization process and the organizational commitment perceived by junior accountants. Based on Van Maanen and Schein's (1979) model, we intend to identify and describe how selected socialization strategies affect junior accountants? perceived affective, continuous and normative commitment during the initial five years in the firm.Research methodology: Semi-structured interview was chosen as the key approach for gathering essential data. Interviews were conducted at three major accounting firms with a total of eight interview participants. The study has a qualitative approach because of the ability to go in depth on the studied phenomenon.Conclusion: The socialization process consists of individual, informal, sequential, fixed, serial, and investiture strategies.
BIM för Hållbart Byggande
The purpose of this study is to facilitate sustainable building by the use of BIM. The goal is to determine which aspects of sustainable building, which can be analyzed mainly with BIM tools, but also other aids.The study is based on literature studies and interviews. The literature review examines aspects important for sustainable building by studying environmental certification systems applicable in Sweden, as well as the BIM tools available on the market to analyze these aspects. The literature also includes the concepts of BIM and sustainability in order to provide a clearer view of its meaning. The interviews have brought the study's overall understanding of the industry and guidance on the subject.The results are presented in a table, where the aspects relevant to sustainable building are listed.
Rekrytering till arbete av studenter från Sport Management-programmet
Syftet med uppsatsen är att undersöka hur rekryteringen till arbete av studenter från Sport Management-programmet vid Högskolan Dalarna har gått till, samt vilka personliga egenskaper och meriter som har varit avgörande för att erhålla anställning inom den idrottsrelaterade organisationen. Undersökningen har genomförts i intervjuform med arbetstagare som tidigare har studerat Sport Management samt med deras arbetsgivare. Resultatet visar att idealbakgrunden för att erhålla anställning inom idrottsrelaterade organisationer är:- Tidigare aktiv idrottare/insatt i idrotten för att veta hur det praktiska fungerar- Akademisk utbildning, förslagsvis Sport Management- Arbetslivserfarenhet inom idrotten- Brett kontaktnät- Att visa framåtanda - Utåtriktade och ambitiösa personliga egenskaper.
Yield Management i relation till Customer Relationship Management - En komparativ hotellanalys
Uppsatsens syfte är att förklara Yield Management. Detta gör författarna genom att kvalitativt studera och analysera arbetsgången på två hotell. Det ena hotellet har en uttalad Yield Management strategi emedan det andra hotellet har en Customer Relationship Management strategi. Det sistnämnda hotellet fyller funktionen som referensobjekt till Yield Management. Customer Relationship Management valdes som en referensram eftersom denna teori är vanligt förekommande inom hotellbranschen.