70 % of all implementations of Balanced Scorecard fail. In this essay, we look into which difficulties that exist when implementing a Balanced Scorecard. We have chosen the general hospital of Ängelholm for our case and we have made qualitative interviews with key persons in the organization to explain these difficulties. The most difficult problem the hospital faced was to make the employees motivated for the change. It is important that the management is encouraging and is taking an active interest in the implementation as well as experience, patience and having a long term focus.

Allt fler företag anser att deras nuvarande belöningssystem inte motsvarar omvärldens krav och interna organisationsförändringar. De är ofta utarbetade på samma sätt som på den tid då det rådde en stabil marknadstillväxt och måttlig konkurrens. Stora förändringar har skett sedan dess. Flera av de nya problem som företag ställs inför vid utformning av belöningssystemet skulle eventuellt kunna underlättas genom en koppling till styrverktyget Balanced Scorecard. Företag har nyligen börjat implementera system där belöningssystem och Balanced Scorecard kopplas samman men det finns ännu lite erfarenhet inom området av att belöna prestationer med utgångspunkt i Balanced Scorecard.

Today, companies work with issues concerning Corporate Social Responsibility (CSR). A higher demand from customers and other stakeholders as well as an extended legislation are great reasons. Framework and guidelines for sustainability reporting has been developed which includes indices that companies are able to report. Though, for a long term work with sustainability a functional system and internal tool is necessary. Balanced Scorecard, BSC, is a useful tool and efforts have been made to integrate BSC and CSR with purpose to establish the work with sustainability in a more concrete and clear way.

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..

1.1 billion people are today living without sustainable access to improved water. The debate over the water sector has been dominated by the discussion over whether public or private actors are the most competent to manage it. In this paper the arguments pro and contra the two positions are presented to try to overview the debate and to try to find new ways to approach the question of the people living without clean water. By examining possible alternatives towards the discussion of public and private actors, it might result in some new approaches on how to move closer towards a solution. One alternative is local, small- scale projects which focus on the situation of the targetgroup in most need.

Syfte: Syftet är att i tre fallföretag beskriva och analysera användningen av Balanced Scorecard, med tonvikt på vilken roll det har i relationen mellan företagens strategi och operationella styrning. Metod: Kvalitativ metod ligger till grund för uppsatsen. Uppsatsen baseras på en fallstudie av tre företag vilka använder sig av Balanced Scorecard och budget på skilda sätt. Primärdata har samlats in genom öppna riktade intervjuer med anställda i de tre företagen. Slutsatser: Vi har genom vårt val av metod genomfört undersökningen och fått svar på våra frågor.

In our everyday life we are faced with many choices that have consequences on the environment. One of these is the food we choose to eat since food production has a big impact on the environment. In organic production the aim is to have a natural production process, where environmental impacts are minimized. By choosing organic food it is therefore possible to contribute to a better environment. A large number of meals are served every day in the public sector, which makes it an important player in the consumer sector that could make a major difference for the environment..

The main purpose of this essay is to investigate the legal position for employers concerning protection against what employees can express about one?s employer in social media.It may regard dissatisfaction concerning employment, tort or so-called whistleblowing. The spread through social media may be comprehensive and thus cause more damage to the employer.Employees within the public sector as well as in the private are protected by the liberty of speech, which is constitutional, even the protection of sources or the right to criticize can offer some protection. This gives the employees the possibility to widely express themselves in private social media as long as it can?t be classified as a violation, which per se is very rare.However, certain differences between the both sectors will be pointed out.There are still no constitutional rights regarding social media, but a grey area has emerged concerning the legal position.

This study investigates the corporate sustainability activity, linked to the company's core business, which is a relatively unexplored field in a Swedish context. The study examines how the organization has used management control for its sustainability activity within two social initiatives; and whether these initiatives have generated value for the organization and involved stakeholders. Management control of social initiatives are examined within the theoretical framework of The Sustainable Balanced Scorecard and the organization's value creation contributions are outlined in accordance with a definition of the concept of Creating Shared Value. The method used for the implementation of the study is a qualitative study, embodied in an illustrative case study of a large Swedish company operating within financial sector. The empirical data was collected through 12 in-depth interviews with representative interviewees within the organization and with other stakeholders involved in the company's social initiatives.

Vårt syfte med denna uppsats är att beskriva och analysera användandet av Balanced Scorecard inom primärvården och speciellt diskutera instrumentets koppling till belöningssystem. Undersökningen har genomförts som en fallstudie, där en deduktiv ansats anlagts. Datainsamlingen har gjorts med hjälp av kvalitativa metoder. De teoretiska perspektiven som använts är Balanced Scorecard, belöningssystem och offentliga organisationer samt kopplingarna dessa områden emellan. Undersökningen baseras på information från intervjuer, internt arbetsmaterial samt Region Skånes hemsida.

The concept of green IT is a hot topic in the industry right now. The requirements forenvironmental friendliness are becoming increasingly common. There is a lack of knowledge andunderstanding of what green IT means and how it can be achieved. Our study shows that the useof ICT can never become entirely green, but a lot can be done to become greener. We haveproduced a balanced scorecard which in theory leads to better governance, increased knowledgeand a common picture of what the work of greening IT means for employees and theorganization.

Vi vill beskriva och analysera hur målstyrning med inslag av Balanced Scorecard används inom sjukvården Metod: För att uppfylla uppsatsens syfte använder vi oss av en kvalitativ undersökning. Vår fallstudie har genomförts på Universitetssjukhuset i Malmö. Angreppssättet är av deduktiv karaktär eftersom vi utgår från befintlig teori som vi avser testa i vår fallstudie. Slutsatser: Vi finner att sjukvårdens styrning lider av många av de problem som tas upp inom teorin. Samtidigt finner vi stöd för att om problemen tas på allvar kan en lyckad målstyrning med inslag av Balanced Scorecard uppnås inom offentlig verksamhet.

In our everyday life we are faced with many choices that have consequences on the environment. One of these is the food we choose to eat since food production has a big impact on the environment. In organic production the aim is to have a natural production process, where environmental impacts are minimized. By choosing organic food it is therefore possible to contribute to a better environment. A large number of meals are served every day in the public sector, which makes it an important player in the consumer sector that could make a major difference for the environment..

With the Culture Survey 2009, the Cultural policy in Sweden has got a new direction. The new direction emphasises the importance of broadening the non-public funding for the cultural sector. The new direction opens up new phenomenon to establish themselves in Sweden. Crowdfunding is such a phenomenon. Crowdfunding is an online-method "by which the individual becomes financiers of projects and activities they have passion for" (Jakten pa? medborgarfinansiering, 11).

Balanced Scorecard hade en blomstrande period med snabb spridning under 90-talet. Dock har det nu gått mer än 20 år sedan Balanced Scorecard först introducerades och modellen har blivit kritiserad. Kritiken visar på att det förekommer tvivel om Balanced Scorecard som styrmodell. Därför har syftet med denna uppsats varit att skapa en förståelse för varför Balanced Scorecard har kritiserats. Detta genom att svara på frågeställningen: Vilka svårigheter finns det med Balanced Scorecard och varför?För att kunna svara på frågeställningen tillämpade vi en kvalitativ undersökning där vi gjorde intervjuer på två företag, The Palladium Group samt SKF Business Consulting.