This bachelor thesis aims to analyse the effects of changes in management control systems following acquisitions, and deduce whether or not these effects are in line with the acquiring firm's objectives of the acquisition. Through a case study of technician consultant firm Energo, acquired in 2010 by ÅF, the study assumes the perspective of the acquired firm. Data has been collected through in-depth interviews at Energo and ÅF and complemented by internal documents to enrich and validate specific facts and statements. Data was then arranged and analysed through Otley and Fierriera's (2009) framework Performance Management Systems to understand how management control systems were constituted before the acquisition, what changes were made following the acquisition, how this process was accomplished and how it was experienced, in order to come to conclusions about the effects of these changes. The study concludes that the changes in Energo's management control system following the integration with ÅF, had significant effects on the outcome of the acquisition, primarily as it led to a high rate of Energo's employees resigning.

Det är en ständigt pågående debatt om huruvida belöningssystem fungerar som motivationsinstrument eller inte. Många, främst inom den psykologiska skolan, är kritiska till belöningssystem, trots detta finns de i alla organisationer. Kan denna förekomst förklaras av att det finns en annan skola, den ekonomiska, som är det dominerande synsättet hos företag? Syftet med denna uppsats är att ställa den psykologiska skolans motivationsuppfattning emot den ekonomiska i en analys, och utifrån denna se om det går att dra slutsatsen att det ekonomiska tankesättet är det som dominerar och därmed ge en förklaring till varför belöningssystem förekommer som motivationsverktyg i ett företag. För att kunna utreda detta har vi valt att göra en fallstudie på företaget Tempur och dess säljare, samt tagit hjälp av teorier ur såväl den psykologiska motivationsuppfattningen, Maslow och Herzberg, som den ekonomiska, economic man.

The purpose of this master thesis is to investigate different types of measures for making buildings more energy efficient and to estimate their profitability. The calculations were performed with the building simulation program VIP+ and the evaluation of the profitability with the life cycle cost method. Furthermore, it was examined how losses in the distribution of secondary systems of district heating can be avoided. Options to replace district heating with a local district heating system based on bio-energy have been investigated. The possibilities of achieving more efficient thermal energy consumption and production for the chosen estate were also examined.The object of the study has been a residential estate with 133 detached houses in Uppsala, built in 1974.

By means of text creation I approach, reflect upon and try a number of aspects of my own professional existence as a joker in forum theatre and as a forum play pedagogue.This essay is structured like the days of a week and it specifically relates three problematic situations: first, a Monday containing a case of discrimination during the performance, then, a glimpse from a Wednesday when I failed to use the time with enough consideration of our common work and, finally, a Thursday when I was professionally questioned.These three situations are described thoroughly and then they are tried by me. This is carried out partly by reasoning, partly by using for example sociological, pedagogical and above all philosophical texts in order to widen my understanding of my existence as joker and forum play pedagogue. When writing this essay I really realized the importance of taking the reactions of the spec-tators into consideration. I have had the opportunity to develop thoughts about the way in which reflection is created and thoughts about different layers of reflection. I have also pondered over the way in which I distinguish between forum play and therapy as a forum play pedagogue.

In May 2004 the European Union enlarged from 15 to 25 member states and it was the biggest enlargement since the foundation. Two years earlier Poland, as one of the new member states, finished four years of accession negotiations with the EU.This study focus on the case of Poland and how the accession negotiations with EU were conducted. According to the theoretical framework of asymmetric negotiations Poland was said to be a weak party and the EU was considered a strong party in the enlargement negotiations.The aim of the thesis is to examine Poland's negotiation performance and determine what Polish failure and success in the accession negotiations depends on. The research contains a illustration of the motives for enlargement, the negotiation process and structure, attitudes and behaviour and finally results of negotiations in specific areas.The study concludes that Poland's negotiation performance was influenced by the Polish negotiation team's unpleasant attitude, confused organizational structure, lack of coalition partners and the strong will to become a member state, in both positive and negative ways. Finally, Poland was most successful in negotiations that concerned specific issues which were of great importance for Poland but less prioritized by the EU..

This study addresses mandatory non-trading periods for Swedish stock market participants which have implemented an open-market share repurchase program during the period 2000 until 2010. By locating the date of publication of interim reports, these mandatory non-trading periods called silent periods are examined. The result indicates that repurchase trading activity occurs despite the statutory prohibition. By studying the price support hypothesis assumptions about long- and short-term effect on share price and performance, this study tries to explain these tendencies. An average decline of share price and performance is shown among companies entering silent periods.

AbstractThe indoor environment affects the human performance. Noise pollution, poor lightning and coloring are some of the factors that affect our work performance. The human is also affected by the air change and temperature, these factors are in most buildings possible to adjust and through this make economic savings. To find out about the indoor environment in the O-building a questionnaire was handed out, measurements/surveys and an interview was also made. 108 questionnaires where handed out to employees and students.

SAMMANFATTNING/SUMMARY Titel/Title: Hur myndigheter definierar sina prestationer i förhållande till sina mål och hur dessa följs upp./ How government authorities define their performance indicators and measure them up in relationship to the goals. Författare/Author Almaliki, Rayya; Hulaj, Anita; Nepola, Fisnik Handledare/Supervisor: Gyllberg, Henrick Sektion/Section: Sektionen för Management, Blekinge Tekniska Högskola./ The Section of Management, Blekinge Institute of Technology. Kurs/Course: Kandidatarbete i företagsekonomi (FEC007), 10 poäng./Bachelor?s thesis in Business Administration (FEC007), 10 credits. Syfte/Purpose: Syftet med denna uppsats är att studera hur statliga myndigheter definierar och följer upp sina prestationer, i förhållande till uppsatta mål för verksamheten./ The main purpose with this thesis is to research how government agencies define their performance indicators and measure them up in relationship to the goals.

The function of budgetary controls is to control the resource allocation within companies. It can also be an instrument for measure and control subordinates and/or business units? performance (Van der Stede 2001). This paper concerns the latter; when the budgetary control function is used to measure and control subordinates performance based on budget. Previous research in this area has not yet accomplished to explain the effects of tight budgetary control which Hartman (2000) considers as the main issue to be concerned about in management accounting research.Previous research has presented contradictory findings regarding tight budgetary control explained by positive effects as well as negative effects during the last decades.

The purpose of my essay is on one hand to research and evaluate the measures that one intermediate school in Sweden, uses in order to prevent bullying and stop it in the event that one pupil happens to get bullied or harassed. In other words, I would like to show how that school is capable of creating a safe environment. Qualitative research is used to obtain these findings.On the other hand, I also wish to examine what pupils at the school think about these measures and how they perceive the attitudes of the school?s teachers and management regarding the prevention of bullying. In order to acquire this information quantitative research is used.The conclusions that I draw after conducting my research are as follows:1- Regarding the ?Anti ? bullying Performance Plan?, my essay shows that school teachers and management actively work in order to maintain a safe environment and as a result bullying is successfully prevented the school.

ABSTRACTThe discussions about energy use have increased year by year everywhere in the society, and so also in the healthcare sector. But what is actually energy use in a hospital facility, and what affects it?The typical way today to express the energy use is in kWh/m2. The problem with a key performance indicator that is expressed as energy use in relation to a specific area is that it does not take into account the activity in the building. Even though the activity to a very high extent affects the energy use.

Studien syftar till att få djupare insikt i hur några klarinettpedagoger förbereder sina elever inför musikaliska framträdanden. I bakgrundskapitlet presenteras tidigare forskning om nervositet och prestationsångest, samt olika strategier för att hantera det. Vidare presenteras studiens teoretiska utgångspunkt som utgörs av ett didaktiskt perspektiv. Den forskningsmetod som används i studien är kvalitativ forskningsintervju och det är fyra klarinettpedagoger som har intervjuats. Intervjuerna transkriberades, bearbetades och analyserades och de svar som framkommit utgör studiens resultat.

Fermented liquid feed is well known for its health promoting effects on piglets. High levels of lactic acid are desired in the feed together with low levels of acetic acid and certain biogenic amines. Limits for acetic acid have been suggested to be 30-40 mmol/kg to avoid a decreased palatability of the feed; however, few studies have been performed. The purpose of this trial was therefore to examine which levels of lactic acid and acetic acid that can be accepted in a fermented feed without affecting the feed intake and thus the weight gain of the pig. A total of 60 pigs (Yorkshire/ Hampshire) were used in a trial during two weeks, between 9-11 weeks of age.

The purpose of this study is to describe how the employee appraisal is perceived by managers, employees and representatives from human resources departments. The empirical material con-sists of 15 interviews: respondents were two representatives of the human resources departments, four unit managers and nine employees who work at a state institution or municipal management. In the study, I adopt a sociocultural perspective, with the communicative relational perspective. The latter is a special education perspective in which the interpenetration of participation, com-munication and learning emphasized.The result shows that the majority of employees would like to see that the talks will be held more frequently than once a year. One of the managers has in cooperation with his co-workers devel-oped a model based on that each year, in addition to salary talks, have an individual conversation, a conversation with each group and individual follow-up talks.

This paper examines Systembolaget and Svenska Spel, two Swedish state-owned enterprises, both functioning as monopolies. Systembolaget is the state owned monopoly for marketing of alcoholic beverages. Svenska Spel is the state owned gaming operator. Svenska Spel's task is to provide citizens with gaming products. Both companies are expected to market their products and services while taking caution and minimize damages, but are also supposed to deliver various degrees of economic revenue.