Purpose: The aim of the study is to describe how Leanlink, as a part of the municipality ofLinköping, uses balanced control as a management model. The authors compare, based onliterature of the balanced scorecard, the way Leanlink control their activities. Further, theauthors try to understand why the administration chose to use balanced control in the waythey do.Methodology: The authors have chosen a qualitative case-study method to achieve thepurpose of the thesis. Through semi-structured interviews primary data have beencollected, that have been analyzed along with secondary data such as, business plans andwebsite.Theoretical perspectives: The authors shortly emphasize general government as it appearstoday, to further examined how and why the scorecard is used, its dimensions andobjectives and difficulties that may arise along the way.Empirical foundations: The empirical findings are based mainly on information frominterviews with representatives from the case company. Some information is taken fromthe municipally website and additional information through interviews.Conclusions: It is possible that it became a too big a commitment for Leanlink when theyselected the Balanced Scorecard as a management model.

The purpose of this thesis is to analyze and propose improvements to the current procedure for cost estimations of purchased maintenance work at Banverket, the Swedish rail administration. This governmental institution is responsible for the procurement of maintenance services for the country?s railroad network through open tenders. Due to the generally low number of contractors, it is particularly necessary to establish accurate cost estimates in order to assess the offers and ensure that a fair price is being paid to the suppliers. Several flaws associated with the current practice are identified and analyzed according to cost accounting theories.

BakgrundFrån och med den 1:a januari 2005 ska alla börsnoterade bolag inom EU tillämpa IFRS. I de flesta länder råder valfrihet för onoterade bolag att tillämpa IFRS eller nationella redovisningsstandards. Det har dock visat sig att SMEs främst väljer att tillämpa de nationella reglerna, då IFRS anses för omfattande och kostsamma att tillämpa. Mot denna bakgrund tog IASB initiativet till ett förslag om ett införande av internationella enhetliga redovisningsstandards för små- och medelstora företag.SyfteDenna uppsats avser att undersöka hur redovisningsstandards som idéer sprids, vilka bärarna av idéerna är samt hur idéerna blir starka och uppnår legitimitet. Vidare avses att utreda vilka institutionella faktorer som kan förklara inställningen till införandet av internationella enhetliga redovisningsstandards för SMEs i olika länder.AvgränsningarUppsatsen avgränsas till att omfatta länder som tillhör den anglosaxiska och kontinentaleuropeiska redovisningstraditionen samt ingår i EU eller EEA.MetodSyftet besvaras genom att analysera hur IASB gått tillväga avseende SME-projektet samt genom att tolka de yttranden som inkommit till IASB avseende diskussionsunderlaget ?Preliminary Views on Accounting Standards for Small and Medium-sized Entities?.ResultatRedovisningsidéer sprids genom idébärare samt genom tolkningsprocessen där de även blir starka och vinner legitimitet.

Syftet är att genom ett Service Management-perspektiv studera huruvida implementeringar av Lean Thinking i serviceorganisationer skapar möjligheter för ökat värdeskapande för såväl kund som organisation. Huvudfrågeställningen ser ut som följande: Hur påverkas värdeskapandet i serviceorganisationer vid en implementering av Lean Thinking? Vi har betraktat två skilda serviceorganisationer som implementerat Lean Thinking - Fritidsresor och Universitetssjukhuset i Lund - genom en kvalitativ forskningsmetod. Semi-strukturerade intervjuer har genomförts med intervjupersoner från respektive studieobjekt. Genom en litteratusstudie av Service Management- och Lean Thinking-teorier har såväl likheter som skillnader i perspektivens syn på värde och värdeskapande illustrerats.

Today most ice rinks in Sweden use secondary refrigeration systems with a solution of calcium chloride and water as secondary refrigerant. Due to the large amount of energy such a system uses more efficient systems would be desired.An earlier study concluded in the possibilities of using carbon dioxide as secondary refrigerant with copper tubes as the loops in the ice rink. Since then 3 ice rink refrigeration systems has been built with carbon dioxide in copper tubes. Excluding the ones being direct involved in those projects there is still very little knowledge about how these system works. This study has been made primarily with the aim of adding to the knowledge concerning availability and cost and secondary to look at possibilities for improvement.A comparison between systems with carbon dioxide, calcium chloride respective ammonium solved in water has been made by using Decision Matrix.

Presentation av säljledaren och dennes roll i en försäljningsorganisation. Argumentation för att säljledaren skall arbeta aktivt tillsammans som coach med säljarna ute på fält..

Vårterminen 2006.

Intern kontroll handlar om att ha verksamhetens riskområden under kontroll. Brister i intern kontroll kan leda till ett ineffektivt arbete och riskera att utsätta verksamheten och därmed dess aktieägare för risk. När Svensk Kod för Bolagsstyrning (Koden) infördes i juli 2005 var syftet delvis att ge börsnoterade bolag ett ramverk för hur de ska arbeta med och redovisa sitt arbete med dessa frågor som ett led i att åstadkomma god bolagsstyrning.Uppsatsen undersöker huruvida Koden har förändrat svenska börsnoterade bolags arbete med intern kontroll samt den betydelse förändringen, ur ett investeringsperspektiv, har för aktieägarna.Agentteorin utgör en grundläggande del av uppsatsens teoretiska ram genom att beskriva relationerna mellan och drivkrafterna bakom de studerade aktörerna, aktieägarna och styrelsen. En täckande schematisk modell av agentteorin saknas i befintlig akademisk litteratur. Uppsatsens författare har därför utformat en sådan modell, som presenteras och utgör stommen i uppsatsens analysmodell.Nio stycken intervjuer med revisorer och ansvariga för intern kontroll på svenska börsnoterade bolag genomfördes.

Traditional product features such as price, quality and supply service have been extended and nowadays includes environmental aspects as well. It raises new and increasing demands on haulier companies. The transport sector is responsible for a large part of the pollutants causing today?s environmental problems. The business is being closely monitored and to operate environmental friendly is seen as one of the most important elements for the industry?s future development.

The ÅF Group is a leader in technical consulting, with expertise founded on more than a century of experience. They offer highly qualified services and solutions for industrial processes, infrastructure projects and the development of products and IT systems. They are also one of the leading names in certified third-party testing and inspection work.Today the ÅF Group has approximately 4,000 employees. Their base is in Europe, but their business and clients are found all over the world.A part of ÅF-Engineerings business is programming different automation systems to clients. Another part is support in both telephone and personal visits.Because the number of clients is high and the flora of different automation systems is big the consequence is that the employees must have access to many licenses with programming tools.

Syftet med denna uppsats är att undersöka vilka effekter ett styrsystem som Value Based Six Sigma gett för ITT Flygt. VBSS har influerats av främst Six Sigma men även Value Based Management och Nimbas värdemodell. Dessa begrepp presenteras närmare i uppsatsens teoriavsnitt..

In this essay, Risk and crisis management Conservation policy and normalization production, I discuss how societies, communities and individuals are responsible for the handling of catastrophes and crises. Risk and vulnerability analyzes are parts of modern risk and crisis management. The purpose of these analyzes is to prepare people and organizations for any crises. For managing this it is necessary to comprehend, be able to change mindset in creating concrete tasks and inform others.The purpose of this essay is to analyze modern risk and crisis management by studying empirical material, such as interviews, observations and literature. My aim is to combine these materials and study how they cooperate.One of the findings in this essay is that risk and vulnerability analyzes are of great complexity. These analyzes require a discussion in order to identify the development of the society's crisis management system, as well as the continued support of the individuals that have a responsibility for preventing and preparing their organizations..

The purpose of this thesis is to examine how key performance indicators are being used as performance management tools within the production industry. Specifically the purpose is to investigate how the KPI:s within the telecommunications industry drives reusability regarding production test systems. This thesis will also highlight today?s cost models and suggest improvements of the KPI and what new ones could be introduced. A case study at Ericsson AB has been performed.

Ocean Thermal Energy Conversion, OTEC, is a sustainable energy conversion technology that is not yet commercialized. OTEC is a technology that utilizes the temperature difference in oceans between the warm surface water and the cold water at 1 000 m depth to run a Rankine Cycle. This technology can produce electricity and provide synergies like fresh water, air conditioning and aquaculture. A simulation program for three alternative OTEC systems has been created in order to decide which OTEC system is most profitable; closed, open or hybrid system. In this simulation a production cost analysis is performed in order to investigate and decide which one of the three systems that has the lowest production cost. The production cost analysis also analyzes if the profitability is affected by the size of the facility. After these analyzes, the most profitable of the three different OTEC-systems is expanded by an installation of solar collectors in order to see if the thermal efficiency is improved. The result shows that the most profitable system varies with the size of the facility.

The first of May 2007, a decision from the Swedish Board of Fisheries about a Swedish prohibition of eel fishery got legal force. This prohibition is one of the most challenged decisions that the Swedish Board of Fisheries has taken. In the town Karlskrona in the southeastern part of Sweden the prohibition has got a lot of attention in local media. Early in the debate, it was clear that the actors active in the archipelago of Karlskrona were against the prohibition. The aim with the master thesis is to investigate different actors' opinions and view of the prohibition of eel fishery, today's management of the resource and how the actors' think that the communication between the actors involved in the management of eel and eel fishery works and what need to be changed to be able to develop a sustainable management of the eel in the future.