We would like to learn more about how the restrictive policy against incentive programmes affects the board?s of Swedish state owned commercial firms ability to govern management in an efficient way. We also want to find out if there are different consequences in reference to this that are not directly linked to corporate governance issues. Our empiric observations have been made in order to profoundly explore the subject and examine it through the eyes of professional individuals, all expressing different views and standpoints. We conclude that the most efficient structure is when an active board is complemented by a well structured and individualised incentive programme.

In my essay the dilemmas originate from what I have experienced. I have observed myself and some of my colleagues, how we meet children who are lacking the qualifications which school and most pedagogues expect them to have. Focus, in my written experiences, is on children who live in poverty, but how we meet and act toward them is often quite the same independent of what qualifications they are lacking. With the support from literature and theories I reflect and analyse the dilemmas. Through essaywriting I investigate my practical knowledge and I examine how we as pedagogues handle the complex situations encounter when in school and how it is possible to understand why we act the way we do.I think that the knowledge which essaywriting gives me will strengthen me as a person and in my work as a teacher for after-school-center.

AbstractTitle: Organization is communication. Communication is organization. - A case study of the communication between the management and the employees at Save the Children Sweden. (Organisation är kommunikation. Kommunikation är organisation.

Idag riktas allt mer fokus i samhällsdebatten och i politiken på personer medallvarlig psykisk sjukdom. Man debatterar dels hur samhället skall kunna tillhandahålla enhögkvalitativ vård och ett bra omhändertagande, men också ur ett samhällsekonomisktperspektiv. Den psykiatriska slutenvårdens kostnader är höga och debatten handlar ofta omhur dessa kostnader skall kunna reduceras.Denna studie vill titta närmare på om metoden Case management enligtAssertive Community Treatment (ACT) kan bidra till att den psykiatriskaslutenvårdskonsumtionen minskar för personer med allvarlig psykisk sjukdom. För attgranska detta har intervjuer med fyra brukare använts där frågeställningen var fokuserad påderas subjektiva upplevelser av att erhålla Case management enligt ACT under en period avtre år. Vidare granskades skattningar enligt Kvalitetsstjärnan som utförts under en tre årsperiod.

Den offentliga sektorn i Sverige har under de senaste decennierna påverkats av stora reformvågor. De bakomliggande idéströmningarna har kommit att gå under samlingsnamnet New Public Management där ekonomiska värden starkt betonas. Man menar att det inte bör göras någon skillnad mellan privata företag och offentliga organisationer i valet av organisationsstruktur och förspråkar att den offentliga sektorn närmar sig den privata sektorns organisationsstrukturer. Samtidigt har röster höjts kring att den offentligt-rättsliga public service-televisionen, SVT, kommit under starkt inflytande av dessa ekonomiska värden på bekostnad av de demokratiska och att detta är problematiskt.Studien tar utgångspunkt i dessa fenomen och undersöker med hjälp av diskursteoretiska utgångspunkter huruvida SVTs ledning agerar med utgångspunkt i en New Public Management-diskurs.Våra resultat visar att kritiken är befogad i det avseendet att det finns en tydlig NPM-prägel på den diskurs som ledningen brukar. Även när hänsyn tas till omkringliggande relevanta förändringar ter sig de förändringar som ägt rum inom SVT som utmärkande då man istället för att fokusera på sitt ursprungliga uppdrag och söka problematisera sitt förhållande till demokratin har kommit att prioritera dessa ekonomiska värden..

Denna uppsats har som syfte att undersöka vad som ligger bakom lågprisbolagens framgångar i flygbranschen och att se vilken strategi som de nationella flygbolagen väljer för att vända en nedåtgående trend. Arbetet söker svar på hur förhållandena har ändrats i flygbranchen de senaste åren. Med utgångspunkt från en fallstudie av Scandinavian Airlines och Ryanair jämförs de strategiska positionerna för lågprisbolag och nationella flygbolag..

The Swedish bank Handelsbanken has, according to their own way of measuring, been more successful than a weighted average of their competitors during the last 38 years. They have also handled the recent financial crisis, as well as the one in the 1990´s, better than most other banks. This paper studies their management control system at branch level in order to identify the controls which have been enforced to ensure that a low risk level is retained in the lending. The controls that have been identified are; (1) A decentralized organization with the offices as profit centers where the manager has restrictions regarding risk level and the results are measured as K/I (cost/revenue). (2) The absence of bonuses and individual follow-up regarding performance measurement.

This document is a summary of my work to create a project management system for a small firm working with computer graphics. The intention is to manage customers, projects, images and invoices in the easiest possible way. To make the system as flexible as possible a web-interface was chosen which makes it possible to access the system from any computer, making it independent of any particular operating system. The only requirement on the user environment is that the computer must have a connection to the Internet to be able to access the system. The different techniques that have been used to develop the project management system is primarily Ruby on Rails and a MySQL database. Although Ruby on Rails was completely new to me, I decided to use this framework instead of PHP, which I already have a good knowledge of, because of the benefits Ruby on Rails provide.

Det finns fördelar med att använda projektfinansiering vid PPP. Undersökningen visar att projektfinansiering är ett enastående verktyg för riskallokering. Dessutom resulterar projektfinansiering i minskade kostnader för agentkonflikter. Emellertid är privat finansiering normalt sett dyrare än offentlig finansiering..

Syftet var att analysera arbetssituationen för forskarna i ett stort globalt kunskapsintensivt företag och kartlägga hur den har förändrats när företaget vuxit från ett litet kunskapsintensivt företag till ett stort globalt företag; samt utveckla förståelse för hur storleken och byråkrati har möjlighet att samexistera med kunskapsintensitet..

Problem: How is management accounting change understood via the duality perspective in the field of alternative management accounting research?Purpose: The purpose of this essay is to develop a tool for analysis aspiring to provide understanding for how differences and similarities with regards to the duality perspective may have different consequences for understanding management accounting change.Contribution: This paper aspires towards a theoretical contribution through an in-depth review of existing conceptual literature. This is done to gain clarity in definitions and uses of concepts, with related terms, referring or relating to duality. Through clarifying different meanings of duality, consequences for how to understand management accounting change, and the different approaches to using a duality perspective, the tool for analysis which is developed in this essay aims to contribute to a movement of alternative management accounting research towards increased comparability as well as increased insight into how management accounting change is currently understood through this type of research.Method: Literature reviews based on Booth et al.s SALSA-framework. Creation of a tool for analysis for usage when reviewing material based on a duality perspective.Conclusions: The duality perspective differs, and affects understanding of management accounting change, in accordance with the following five themes:Theme 1: The duality perspective is affected by differences in the use of definitions/descrptions.Theme 2: The duality perspective is affected by different purposes of the agent and different credit given to the agents power/ability to alter change.Theme 3: The content of the duality perspective is affected by the existence and purpose off being inspired by different theoretical approaches.Theme 4: The duality perspective affects the idea and understanding of the form and expression/process of management accounting.Theme 5: Different duality perspectives have the ability to lead science against increased pluralism and/or synthesisIn order to increase understanding for and comparability between scientific contributions through a duality perspective there is to some extent a need for more and better definitions and a more problematizing when combining theoretical approaches.

The purpose of this essay is to further the understanding of contemporary management theory by conducting an analogy-study of the source to many of the terms today used in knowledge-intensive companies. The way a football club deals with knowledge work differs from how a conventional company deals with it. However, many of the terms, such as teamwork and coaching, are shared by the two types of organization. By using the analogy-method we hope to create a wider understanding for the shared concepts. We have used a hermeneutic perspective throughout the essay, which first and foremost means that we focus on understanding and explaining social phenomenons.

The purpose of this study is to propose and formulate quantitative indicators to help measure an aspect of the Environmental Objectives in Swedish legislation: ?A Good Built Environment, Interim Target 2.? The governmental bill 2004/05:150 suggests changes to Interim Target 2: By 2010 built environments of cultural heritage value will be identified and placed under long-term sustainable management. Following the revised formulation regarding sustainable management, indicators should be formulated to measure the fulfilment of sustainable management of built environments of cultural heritage value. An important part of management takes place at the municipal level of planning, where detailed development plans include regulations to protect built environments of substantial cultural heritage value. As a result, this study is focusing upon the regulatory function of the Swedish Planning and Building Act in respect to the built environments of cultural heritage value.

Municipalities must establish budget annually but they are free to decide how the governance should be designed, this can lead to lack of consistency and measurability within and between municipalities. The purpose of this thesis was to present a proposal for a unified and more measurable financial structure of a municipality where this was lacking. In our theory we describe the issues of traditional management control and we introduce an alternative control with non-financial ratios included, called the Balanced Scorecard. In the empirical data it is investigated how the governance of a municipality could be designed, according to the respondents. In the analysis the information gathered to reach the answers to what are considered to be useful governance in municipality, are examined. In the conclusion, we design Balanced Scorecards with both financial and non-financial ratios to the councils of the municipality..

Syftet med denna uppsats är att undersöka hur ekonomistyrningen är utformad i dagligvaruhandeln. Uppsatsen bygger på en undersökning av tre företag, ICA, Coop och Axfood. Vi har med hjälp av teori och empiri tagit fram en egen modell som vi använder för att analysera fallföretagens ekonomistyrning. Vår slutsats är att den befintliga ekonomistyrning som finns i dagligvaruhandeln är högst traditionell. Dagligvarumarknaden präglas av få aktörer som är stora kedjeföretag.