Under 1990-talet kom Kaplan och Norton fram med styrningsfilosofin balanserat styrkort som innebär att managers uppmanas att inte enbart ta hänsyn till finansiella mått utan bör använda sig av både finansiella och icke-finansiella mått för att kunna styra företag. Det här konceptet med balanserat styrkort har sedan det togs fram utvecklas och i början av 2000-talet finns den tredje versionen av balanserat styrkort som tillsammans med avancerad teknologi bildar konceptet business performance management. Det innebär att den information som ligger till grund för de rapporter som består av finansiella och icke-finansiella mått hämtas från en central databas i det verksamhetsöverskridande business performance management systemet. En anledning till det är att business performance management knyter samman balanserat styrkort med avancerad teknologi som möjliggör att managers därmed har möjlighet att få tillgång till en gemensam version av verkligheten, det vill säga en gemensam mental bild hur företaget presterar. Dessutom möjliggör den avancerade teknologin att managers oavsett om beslut tas som är strategiska, taktiska eller operativa att de har tillgång till den information som beslutsunderlagen baseras på i rätt tid.Den information som beslutsunderlagen baseras på måste bestå av en tillfredställande god kvalitet för att möjliggöra att managers tar korrekta och optimala beslut.

Protein is an important component in various milk products and has a crucial role in the final quality. Excluding non-protein nitrogen, bovine milk contains about 3.3% protein whereas about 80% of this fraction consists of casein. There are four major members in the casein family: ?s1-casein, ?s2- casein, ?-casein and ?-casein. Proteolytic enzymes are the cause of degradation of the economically important milk proteins.

This study examines whether there is an association between the length of the client-auditor relationship and audit quality, using absolute unexpected accruals estimated by industry as a measure of audit quality based on a modified Jones model. The study is motivated by the proposal on mandatory audit firm rotation for publicly traded companies from the European Commission, which is based on the notion that longer auditor firm tenure creates a familiarity threat which reduces the audit quality. Both the relation between audit quality and auditor partner tenure and audit firm tenure is examined in this study, using multivariate regression controlling for auditor type (Big 4 versus non-Big 4), signing auditors (one versus two auditors), firm size, profitability, leverage and age. There is a significant negative relationship between audit quality and audit partner tenure when only companies employing Big 4 is tested, which indicate that auditors constrain managements extreme accounting measures with longer tenure. The results provide no significant evidence of an increase in the absolute unexpected accruals with audit firm tenure, when only Big 4 companies are tested.

Denna rapport avser att undersöka för- och nackdelar med att utveckla ett för ändamålet specialanpassat system eller utnyttja de standardsystem, som i det aktuella fallet tryckerikoncernen JMS redan äger och använder. Genom en mer noggrann definiering av ickefunktionella krav på bland annat användbarhet har en specialanpassad prototyp framställts. I projektet användes metoder för kravinsamling som ledde till en kravspecifikation och i sin tur slutade med en färdig prototyp. Prototypen jämfördes med två standardsystem genom användartester och intervjuer. Prototypen visade sig leva upp till de krav som upptäcktes.

Organizational change is hard to achieve, but if an organization doesn't change it might risk its own existence. Effective resource allocation and increased control of the internal production are examples of how organizations try to increase its competitive advantage. An ERP system (Enterprise Resource Planning) can help an organization to achieve this by providing management with direct access to a wealth of real-time operating information, streamlined dataflow, and making the company's business processes more effective. Like other IT-related projects, ERP investments are associated with large risks. Many projects failure during the implementation in one way or another.

Innehållshantering är ett växande ämne, fler och fler företag har en strategi för sininnehållshantering och systemmarknaden för att hantera detta behov växer.Innehållshanteringssystem hjälper organisationer att få kontroll över sina dokument ochärenden. Ett innehållshanteringssystem kan strukturera flöden och processer och ökarspårbarheten bland dokumenten. Intresset för att byta till ett mer modernare system finnspå en bred front, allt från små företag till företag med flera tusen anställda.Syftet med denna studie har varit att ta fram aspekter som är viktiga att belysa inför ettinförande av ett innehållshanteringssystem. Aspekterna har tagits fram genom kvalitativaintervjuer av personal på Scanlube i Göteborg samt en intervju med en leverantör avdenna form av system. Det utfördes också en bred analys av litteratur kring detta område.De aspekter som framkom var behov, säkerhet och stabilitet, integration, användbarhet,skalbarhet och flexibilitet samt kostnad.

Mobil teknologi integreras idag i allt högre grad med centrala stödsystem. Studien har undersökt vilka möjligheter som finns för fältservicetekniker att arbeta direkt i stödsystem, Service Management System (SMS), m.h.a. nya tekniker. Hur kan en bra mobil arbetsplats utformas? En enkätundersökning har utförts där 14 personer som arbetar som fältservicetekniker eller som servicechefer har deltagit.

A consultant is an external expert that exists within all types of organizations. The consulting service can be divided into individual practitioners and large companies whose sole task is to hire out consultants to clients. The need for consultants has grown due to the restructuring of Swedish businesses during the past decades. They have put parts of their business on contract. This has led to a market with other player that have been able to focus on these parts.

The purpose of this study was to create a picture of Södra´s round wood transporters usage, and positive or negative experiences of the KOLA-system. The KOLA-system, owned and managed by SDC, is a program for handling timber orders and displaying their locations on digital maps. The study was conducted as a twenty-three question internet-based survey. Of those asked to complete the survey, 57 percent chose to answer the questions. The results of the study indicated that several of the transporters found the system quite good and used it to a large extent. The system also had many deficiencies however, and there was clear potential for further increasing the usage of the system.

It has now passed two years since the new site- and construction law, PBL, went into force. It replaced the previous PBL applicable since 1987, and it involves relatively large changes in many different areas of the construction sector. The ambitions of the new law are for instance to simplify and clarify the legal text, increase efficiency in the permitting processes and improve the quality of construction. To achieve this, a variety of changes was made. Some of the most important are: inserted deadline in the processing of building applications, extended assessment of building applications, revised rules about controlplan and quality manager, a certificate is required to start and end the project, an additional meeting is inserted and the construction management of the municipalities will have to do a mandatory visit at the work scene.

This paper is a degree project on the C-level, 15 points at University West, Department of Business and IT dept. Informatics. This study is about agile methodology and its impact on IT projects. Requirements management is a process within an IT project, where customer has certain requirements that must be met by an IT system. The difference between the traditional and agile development is in the requirements management process and it can cause problems in a project.

Syftet med knowledge management är att försöka omvandla de anställdas individuella kunskap till organisatorisk kunskap. Att lokalisera och registrera vem som innehar kunskapen, t ex genom kunskapsprofiler, kan underlätta omvandlingen och kodifieringen av kunskapen. I kunskapsprofilen kan den anställdes mission, utbildning, arbetsrelaterade kunskap, hobbyer, kompetenser och färdigheter, personlighet samt professionalism ingå. Syftet med vår uppsats är att belysa nyttan med kodifiering av kunskap i form av kunskapsprofiler. Vi har utfört en fallstudie hos tre bemanningsföretag och våra resultat visar att bemanningsföretagen har system för i huvudsak lagring av vilka kompetenser de anställda besitter.

Because of an increasing demand from customers and changing external environment, there is a need for continuous improvements, for both manufacturing and service organizations, to meet these demands. Manufacturing organizations have been working systematically with quality improvements for a long time, but it has not been as common for service organizations. Because of that the methods to use for implementation of the systematic improvements have not been designed to fit service organizations, and not either for public organizations. The purpose of this thesis is to explain if and why the Swedish Road Administration?s organizational culture and handling of ideas and deviation support an implementation of continuous improvement management.

Linux is a growing operating system in embedded systems. Today, Linux is not only in heavy servers but also in cell phones, PDAs, cameras and other devices running on battery power. While current technology is more energy efficient, more and more technologies are implemented into a single unit resulting in an overall increase of power consumption.Low power consumption is an increasingly important feature of a system today. Lower power consumption means lower costs, less environmental impact, and longer life for applications that runs on batteries.This work compiles methods to reduce power consumption of Linux systems. The work includes examining whether the available opportunities are platform-specific or of a more general nature.

In todays competitive business climate the concept of ?quality management? is a significant part of daily work for many companies, as they want to achieve high performance quality and delivery success. Within the services sector third-party logistics companies play an increasingly central role when it comes to the goods that are being transported. These companies are presented with continuous challenges to ensure that goods are loaded on trucks efficiently and delivered on time, at the right place and in the right condition. The present case study was conducted in collaboration with Schenker AB and Schenker Åkeri in Jönköping, to help these two company branches serving under the same major corporation to solve a common problem they both encounter, namely the fact that it regularly occurs handling abnormalities in the terminal process that affects overall quality for customers.The study aims to find out how the daily quality control concerning the handling of goods in the terminal process can be improved hopefully resulting in a higher quality in cargo shipments.