Teorierna säger att organisationer är svårföränderliga och att individer inte anpassar sig, eller anpassar sig successivt efter ändrade redovsningsmetoder. Hypoteserna förkastades vilket motsäger teorierna. Resultatet tyder på att kreditgivare är flexibla och förändrar sin kreditbedömning, på grund av en förändrad redovisningsinformation, vid införandet av IAS..

The purpose of this master's degree thesis was to develop an understanding of how hospital management, in the case studied, worked to achieve changes in an organization influenced by differing professional cultures. To gain insight into the conditions that may have contributed to nurses and physicians developing appropriate attitudes and behaviours, which may have affected the organization's ability to achieve the Swedish Quality Award 2012. A qualitative single case study was conducted at Karlskoga Hospital, with focus groups as well as individual depth interviews. The results of the case study showed the following conditions provided nurses and physicians the potential to develop appropriate attitudes and behaviours, which may have influenced the hospitals ability to achieve the Swedish Quality Award:  Responsibility and influence over the development processes.Participation in management teams and quality development groups as well as individual fields of responsibility.Training programs that have given insights and skills in quality management related to clinical practice.Nurses and physicians as key individuals gave legitimacy to development process, and served as management advisors.Collaboration between all kind of employees and responsibilities.Committed management.    .

This essay is about how the company management should prepare to avoid BOHICA syndrome to develop from a reorganisation. BOHICA syndrome is a cynical attitude, acquired by recurrent disappointments from, for example reorganisations. If the company management is attentive and identifies and addresses such disappointments, BOHICA syndrome can prohibit the possibilities in future to work efficiently and profitably in the company. BOHICA syndrome are thus by extension a threat to the company?s survival.

Performance Management är en process som syftar till att säkerställa att alla inom en organisation arbetar i samma riktning. Detta uppnås genom att öka tydligheten kring organisationens strategiska mål samt koppla dessa till medarbetarens individuella mål. Vidare är det viktigt att kommunicera vad som förväntas av medarbetarna i termer av arbetsprestationer samt hur detta skall uppnås för att lyckas med uppdraget att minska gapet mellan medarbetares arbetsprestationer och ledningens ambitioner (Armstrong & Baron, 2005).Uppsatsens övergripande syfte är att undersöka vilka erfarenheter ledare inom det multinationella telekom- och IT-företaget Logica har av att arbeta med Performance Management samt vilka delar av implementeringen som har varit lätta respektive svåra att genomföra. Vidare vill jag undersöka hur organisationen ytterligare kan förstärka arbetet med Performance Management-processen baserat på ovanstående.Den empiriska undersökningen har genomförts med kvalitativ metod i form av tre stycken fokusgruppintervjuer med ansatsen Experiential Focus Group. Som komplement till fokusgruppintervjuerna har analys av interna dokument som beskriver Performance Management-processen inom Logica, genomförts.Resultatet av undersökningen visar att ledarnas upplevelser av Performance Management-processen varierar beroende på vilken typ av arbetsgrupp man är ledare för.

Background:Companies of today commonly search to gain competitive advantages throughout different forms of co-operation, one of which is referred to as Supply Chain Management. Although little research has been assigned to the topic of how to manage and control this type of relation, lately a growing number of academics has been arguing that ABC is an appropriate mean of controlling this type of relationships.Purpose:The purpose of this thesis is to investigate to what degree the ongoing debate on the use of ABC as a mean of control within SCM correspond to the present theories related to ABC and SCM respectively.Research method:The thesis takes it?s starting point within the literature, meaning that the empirical information consists of published articles in the ongoing debate. This information is put in relation to the original theories concerning both topics.Conclusions:The results shown in the thesis in some content agrees with the ongoing debate referring to the positive aspects that could result from using ABC as a mean of control within SCM. However the main result of the study is the discovery of a lack of discussion concerning the problems that implementing ABC within SCM might implicate, a fact that we believe contributes to the mainly positive view on using ABC within Supply Chain Management..

Den djupstudie som projektgruppen genomfört visar på tydliga generaliserbara grundläggande lärdomar om kopplingarna mellan den lilla och den stora organisationen. Initialt döljs de principiella likheterna mellan projektarbetet och företaget av de betydande skalskillnader och verksamhetsskillnader som föreligger. Gruppen kunde dock vinna insikt i dessa likheter över tid i arbetet. De likheter som identifierades tycks kunna kategoriseras i fem framgångsfaktorer, alla gemensamma för den lilla och den stora organisationen. Framgångsfaktorerna kan delas in i externa respektive interna faktorer.

Title ?Att attrahera nya målgrupper med planerad kommunikation?Author Magnus Ejerhed, Anna Johansson and Caroline JägersvärdCourse Bachelor thesis in Media and communication studiesSemester Spring semester 2008Tutor Britt BörjessonUniversity the University of GothenburgAim the aim of the study is to describe students attitudes to Volvo IT as an employer.How can Volvo IT improve their communication to students?Method A quantitative approachMaterial A questionnaire which has been given to 122 students in economics atHandelshögskolan in Gothenburg and Industrial economics at Chalmers Universityof technologyMain results The main results of the study are that most of the students in economics andindustrial economy are positive to work as management consults. They also havean optimistic attitude to work as intern management consults in a large company.The students don?t regard Volvo IT as a possible future employer; neither do theyhave a good knowledge of the organization.Conclusions It is very likely that the students don?t regard Volvo IT as a potential employerbecause they don?t think of Volvo IT as an organization in management consulting.Volvo IT has to make their management consulting, Fortos ManagementConsulting, more visible if they are going to make the students more interested ofthem as an organization in management consulting. They have to inform theirtarget group what new competences they are looking for.

Denna uppsats syftar till att, ur ett lärandeperspektiv, analysera NPM-litteraturens syn på lärande och organisation. Uppsatsen är en kvalitativ litteraturstudie som ställer lärandeperspektivet i relation till NPM-diskursen. Vi kom fram till att NPM-litteraturens centrala områden, i termer av decentralisering och mål- och resultatstyrning, innehåller goda förutsättningar för lärande. Dessa förutsättningar framställs implicit och behandlas inte uttryckligen. Komplexiteten i NPM-reformerna har inneburit svårigheter att implementera de nya idéerna i organisationerna.

In this paper we have looked closer on a car-retailer in the middle of Sweden. We have chosen to dig deeper in the different problems that can occur, related to the supply. Soon we realized that that the problems weren?t related to stock management. Through studying the whole of the company, we have identified reasons to why details aren?t in the stock.

Syftet med denna uppsats är att utröna huruvida ett belöningssystem kan fungera som ett tillräckligt starkt incitament för att förmå personal att stanna i ett kunskapsföretag. Utifrån detta har vi ambitionen att kunna ge någon form av rekommendation till fallföretaget om belöningssystem bör användas i syfte att minska personalomsättningen eller om de bör välja en annan väg..

PURPOSE: By analysing collected data using theory, we aim to interpret the design, implementation and the usage of BSC in NPO?s to be able to contribute to the research. METHODOLOGY: A case study design has been made through semi-structured interviews and backed up by a quantitative survey and internal documents. THEORETICAL PERSPECTIVES: Based on the sources given from the creators of the scorecard together with some sceptics and some followers, we have outlined the bases of balanced scorecard. To map out the non-profit sector and its strategic needs, the theories have tried to settle the specific need for the strategic tool given.

I have always been interested in sports, so when it was time to write the paper I chose to write about sports and economic.It has led to this problem: How is the function of management control and planning problems in sports?   Sports clubs are non-profit association and non-profit organizations aim to support members? moral and economic interests. A financial manager will lead the accounting department and have the final responsibility. The finance manager has to work to produce financial results, reports and custom operations (Högfeldt, 2011). A sports club use economic tools, usually budget.

This rapport is about how often private forest owners follow the measures proposed in their forest management plan. The survey is made in cooperation with the forest-owners association Norrskog. The private forest owners are relatively satisfied with the forest management plans and with the measures proposed. There are some differences between those who live on or near their property and those who live many miles away. The forest owners who live on their property are those who follow the proposed measure of precommercial thinning to the largest extent. That group also values precommercially thinned stands higher than thinned stands. The complete opposite is the case for the group that lives far away from their property. Almost all of the respondents thought that the forest management plan would be or had been a good help in the decision making about the forest..

Skandaler där företag har manipulerat sitt resultat är ständigt aktuellt. Lagar och redovisningsstandarder ska säkerställa att företagen uppvisar en rättvisande bild till intressenter. Företag har dock möjlighet att använda kassaflödespåverkande aktiviteter och omdömen vid periodiseringar som skapar utrymme för att medvetet manipulera företagets resultat, earnings management (EM). Syftet med denna studie är att studera vilka EM-problem som har uppdagats i Sverige, vilka bakomliggande faktorer som ligger till grund för handlingarna och eventuella skillnader mellan privata och publika företag. Studien har kvantitativ ansats med kvalitativa inslag, med den studerade tidsperioden 1996-2013.

The purpose of this study is to extend the understanding of how professionals in modern organisations want to be managed. We especially investigate professionals changing industries to describe if, and how, aprofessional in this situation is becoming a professional again after the change. This to find connections between intrinsic motivation and attitudes towards professionalism on one side, and applicable managerial methodson the other. Best practice in managing professionals is traditionally considered to be non-invasive methodologies such as indoctrination and training. Beyond that, operational-level management is usually considered to be bound to fail.The analysis suggests the following:? A professional changing industry will become professional again.? The driving force for becoming professional again is the strive for horisontal specialization, induced by higher education.? Management of professionals needs to account for the integrity of the horizontal specialization of the professional.