The Public vs. private movement has over the past decades identified numerous significant differences between public and private organizations. The observed differences covers almost every field in administrative economics ranging from organizational structure, management accounting, goal-setting and in the past few years even leadership. Strangely, in the majority of these studies little or no regards are given to organizational characteristics or fundamental differences between compared organizations and if these organizations really are comparable when studying the effect of sector.The aim of this study is to compare leadership in relatively similar organizations from both the public and private sector and so clarify if earlier identified differences in leadership styles still surface when leaders working with approximately the same thing in a similar work context are studied.A sample of 348 Swedish principals was drawn from both municipal and private elementary schools. The respondents answered a web-based survey based on the CPE-model resulting in leadership styles mapped according to three orientations: change, production and employee.

Today there are commercially available databases with active features, i.e. active mechanisms are available for development of information systems. But the usage of active mechanisms is low in practice. This is due to the insufficient methodological support in analysis and design for developing ECA rule based software. It has been proposed that one of the most suitable ways to tackle this problem is not to develop new methods but to extend existing methodologies.In this thesis an extension of the Object Modeling Technique (OMT) is developed, called OMT-A, which is able to model active rules.

Energy efficiency is today more important than ever, mainly due to the high energy prices and the approaching climate changes. Heating of buildings is an essential area within energy efficiency. Many buildings are old and were built at a time when the energy prices were low and the term ?energy efficiency? was unheard of. By applying today?s broad range of energy saving actions on these old, and thereby often, heating ineffective buildings, this area has a large potential in reducing energy consumption and costs.Churches and chapels are generally old buildings with, in many cases, ineffective heating systems and therefore consume much more energy than needed.

Background: In 1998 it was stated that Swedish municipalities would report the pension liabilities according to the mixed model where the pension liabilities before 1998 was moved from the balance sheet. The mixed model has been criticized by economists for not showing the total pension liabilities. To remove some of the liabilities in the municipalities balance sheets means that the solvency improves. Some municipalities have decided to go against the municipal accounting law and recognize all of the pension liability as a liability according to the full funding model. When two accounting models are being used the comparison of the municipalities' financial statements is much harder.Purpose: The main purpose of this study was to study the reason why some municipalities apply full funding model rather than the mixed model.

Environmental issues are global problems and they are a major challenge for any successful organizational business worldwide. Many challenges and opportunities emerge during the certification process of an EMS. Therefore it is interesting to contribute in understanding these emerging problems during this process.The aim of this study is to explore how the environmental objectives could be achieved at preschools in Uppsala, investigate the perceived challenges and opportunities and to identify the outcome of implementing the ISO 14001, Green Flag at such set up.A qualitative method is used and three Green Flag certified preschools, affiliated to the Uppsala Municipality and located at different geographical location were selected. A structured interview with the environmental representatives from the preschools and the municipality was completed. The so-called PDCA-cycle as a method of evaluating sustainable development and analysing the imperial data is used.The study showed that environmental certification constitutes a great challenge for the municipality of Uppsala.

The development in electronics increases the demand for good design methods and design tools in the field of electrical engeneering. To improve their design methods Ericsson Microwave Systems AB is interested in using computer tools to create a link between the specification and the implementation of a digital system in a FPGA. Xilinx System Generator for DSP is a tool for implementing a model of a digital signalprocessing algorithm in a Xilinx FPGA. To evaluate Xilinx System Generator two testcases has been designed. The testcases are selected to represent the FPGA designs made at Ericsson Microwave Systems.

Almost every company sooner or later ends up in a more or less difficult economical situation. The reason for the economical crisis varies for each individual case but common for them all is that it is the management group that has failed in their work to guide the organisation to avoid a negative result. The next common denominator is that it is the management group that has to handle the changes in the company's environment and lead the company out of the crisis. But how can they do this and take decisions in a rational and effective way and is there warnings signals that the management group missed before the crisis was a fact? This is some of the questions that this study is going to discuss and analyze. The aim of the study is from a management perspective chart the strategic work of the company's management work when handling an economical crisis.

A business is always dependent on its customers. It is therefore important to ensurethat customers are satisfied with the product and the warranty included.The study was conducted in cooperation with the building contacting companySkanska Sweden. The aim is to use interviews to collect and process experiences in order to answer the question: How should the recovery process in the construction industry be performed to ensure a professional handling of warranty? The results have shaped my conclusions and I have turned them into a proposal that companies in the industry can benefit from. The study indicates that the industry is not geared for a five year warranty, which was introduced in 2004 and 2006.

Huvudsyftet med denna studie är att ta reda på om mindre onoterade aktiebolag som arbetar med forskning och utveckling valt att tillämpa K2- eller K3-regelverket. Delsyftet är att undersöka vilka faktorer som kan inverka på valet. En förhoppning med studien är att denna kan vara till hjälp för de företag som står inför valet mellan K2 och K3. I studien har en kvantitativ metod tillämpats. Empiriskt material har samlats in genom årsredovisningar, via databasen Retriever samt via kontakt med ansvarig person på företagen i urvalet.

This study is about how a swedish brand within the food industry that experiences a crisis following a product failure. It focuses on three areas following the crisis and these are crisis management, recovery strategies and brand management. This study seeks to explain how these areas interact in relation to massive exposure to mass media and how they interact restore the brand's potential loss of reputation. This study was conducted as a case study with a deductive and qualitative approach. The data gathered to this study was mainly based on newspaper articles and complemented with semi-structured interviews with twelve local retailers of the brand..

SAMMANFATTNINGTitel: Belöningssystem - hjälpande eller stjälpande? En fallstudie om karriärreformen förstelärare på en gymnasieskola i Gävle.Nivå: C-uppsats i ämnet företagsekonomiFörfattare: Alice Viklund & Erika LundströmHandledare: Monika Wallmon & Lars EkstrandDatum: 2015 ? januariSyfte: Syftet med studien är att med avseende på prestation och motivation skapa förståelse för hur de anställda upplever implementeringen av performance management i form av monetära incitament.Metod: Syftet med uppsatsen var att skapa förståelse för det rådande belöningssystemet och studien har utförts genom en kvalitativ metod. Data har samlats in genom semistrukturerade intervjuer med tio lärare på en gymnasieskola i Gävle. Därefter har vi genom tematisk analys presenterat materialet och resultaten i en slutsats.Resultat & slutsats: Slutsatsen vi kom fram till i vår studie var att karriärsreformen på kort sikt har skapat en något försämrad kollegial atmosfär och en känsla av orättvisa. Detta tror vi är mycket på grund av att belöningssystemet fortfarande är i en initieringsfas och att dessa reaktioner kommer att avta.

Den här rapporten behandlar frågeställningen om hur man kan anpassa systemutvecklingav ett informationssystem enligt livscykelmodellen till att inkludera användbarhetstester. Frågeställningen grundar sig i att god användbarhet inte är ett explicit uttryckt mål i Andersens beskrivning av livscykelmodellen. För att besvara frågeställningen har vi utvecklat och testat ett bokningssystem åt en mindre verksamhet. Utvecklingsarbetet har bedrivits enligt en egen anpassning av livscykelmodellen. Testerna har utförts enligt metoden cooperativ evaluation.

Sportindustrin blir alltmer marknadsdriven. För att kunna bedriva effektiv marknadsföring blir det allt vanligare att strategiskt arbeta med att utveckla varumärken, brand management, som man använder sig av för att genom olika kommunikationskanaler attrahera konsumenter. Många av Sveriges specialförbund arbetar idag konkret med sport brand management. Svenska Ridsportförbundet (SvRF) har inte tidigare arbetat med sport brand management varav syftet med denna uppsats därför är att påbörja en varumärkesutveckling genom att identifiera och beskriva SvRF:s varumärke från ett internt perspektiv samt undersöka hur förbundet genom sport brand management kan utveckla verksamheten.  Uppsatsen bygger på en fallstudie med en kvalitativ innehållsanalys som inkluderar semistrukturerade intervjuer med anställda på förbundet. I empirin presenteras SvRF:s erbjudande, varumärke och verksamhetsmål samt några av de viktigaste faktorer som påverkar ridsportens utveckling.

Mergers and acquisitions are common phenomenon in today´s society in order to increase shareholder value. Two years ago a fusion of Sweden´s two largest companies in the industry of real estate took place and even though three out of four mergers and acquisitions financially fail this certain case turned out highly successful. The aim of this thesis is to examine how the organizational structure and the management control have been designed and characterized the organizational performance and furthermore what are the success factors of the integration. By studying an acquisition and its potential effects on organizational structure and management control parallel to a model that describes the best practice guidelines for managers to successfully deliver value from their acquisitions, it can be shown that an acquisition has direct effects both on the acquirer and the acquired company and thus the new organizational structure. The main results, thus, is that through active leadership, increased specialization, and more decentralized and thus efficient management control a new organization has emerged consisting of the best features of two separate worlds..

De senaste decenniernas ökade globalisering och konkurrensutsättning har inneburit högre krav på styrmetoder hos såväl privata som offentliga organisationer. Innes & Mitchell (1990) har utvecklat en modell för förändringar i styrmetod (på engelska management accounting change) som Cobb, et al. (1995) och Kasurinen (2002) sedan vidareutvecklat. Denna modell beskriver vad som på företagsnivå driver förändring i styrmetod och vilka barriärer som organisationen måste övervinna för att lyckas med förändringen. Offentliga organisationer styrs ofta av andra mål än privata organisationer vars mål många gånger är att tjäna pengar.