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10857 Uppsatser om Resistance to management accounting change - Sida 20 av 724

Uteblev effekterna av 9/11? En analys av förändringen inom EU:s samarbete mot terrorism utifrån historisk institutionalism

In 1992, the European Union began institutionalizing the cooperation against terrorism within the EU structure. Since then, this cooperation has gone through a number of changes. From a historical institutionalistic point of departure we explain these changes by identifying sources of institutional resilience and institutional change. Based on these results, we were able to pose hypotheses of when and what category of change was most likely to take place.The results show that the cooperation against terrorism within the EU was most likely to remain stable because of strong sources of institutional resilience. If change would occur through an increase in the sources of institutional change, it was most likely to be of a less extensive category.

The Determinants and Impacts of Executive Stock Options

The thesis main objective is to establish the determinants for granting executive stock options and to examine their impact on performance for firms listed on OMXS30. The analysis is based on accounting data gathered from annual reports and Thomson Datastream. The empirical results display that firms grant stock options to mitigate the principal-agent problem. Furthermore, risk proves to be positively significant with executive stock options, implying that either executives increase the level of risk after being granted stock options or influence the decision of the remuneration towards stock options when the firm increase the level of risk, in purpose to boost the expected value of their options. No relation between executive stock options and firm performance could be established..

Pensionärers motionsvanor med fokus på styrketräningens roll för dem

Introduction: Elderly people have much to gain when it comes to physical activity andresistance training. Ageing is a process that every human being has to go through. The mostimportant physical attributes changes, when it comes to handle everyday life and ailment thatusually occurs in the later stages of life. Physical activity and resistance training may help thecommon problem among the elderly, when it comes to cope with issues of pain and strenuouseveryday life that occurs under this ailment. Objective: To identify a senior citizen´sperception about physical activity and attitudes about resistance training.

Tegel tegel på väggen där : ett kulturhus i förändring

The culture center studied has gone from being organized by enthusiasts and ideals, to being institutionalized with a educational association responsible for the management. The questions discussed are ? how this change affects the active people in the house and what consequences these changes make for the institution of the house and for the regular management..

?A Perfect Match? - Organizational and individual influence of the supplier-client relationship in the communications industry

With a strong company culture an organisation has relationships with their clients on an organizational level rather than on an individual. This simplifies the ability to change team members in order to enforce creativity and keep clients on a long-term basis. In turn the final product/service improves, which creates long-term relationships. Additionally, relationships on a personal level due to social activities helps Solberg detect early warnings-signs of eventual dissatisfaction from the client?s point of view.

Finns det ett samband mellan rekryteringskvalite? och soldatkvalite?

The Swedish Armed Forces have undergone a significant change where we have gone from recruitment through duty and replaced it with a voluntary based defence. Across Europe, countries that have undergone the same type of change demonstrate change in the quality of those recruited. The focus in this paper is how recruitment quality looks in Sweden after three years of volunteer based defence and if officers at P7 can see a change in quality on those recruited. This work aims to investigate whether soldier quality has changed from conscription recruited to voluntary recruited soldiers. The question that the work tries to answer is whether one can see a change in quality in soldiers and in that case how.The result can be summarized as one begins to see a change in recruiting quality but it is not something that is visible at the regiments.

Professionella som byter bransch : Hur vill de bli styrda?

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.

Att bygga leverantörsrelationer och hantera finansiell öppenhet i ett helägt dotterbolag

Företag möter idag allt hårdare konkurrens, detta leder till att företag i allt högre grad samarbetar med aktörer i leverantörskedjan för att uppnå kostnadsreducering. I detta sammanhang benämns Open Book Accounting som ett användbart verktyg för att uppnå kostnadseffektivitet i leverantörskedjan. Tekniken bygger på den enkla logiken att ett eller båda företagen i enrelation ?öppnar upp sina redovisningsböcker? och avslöjar intern finansiell information som tidigare hållits hemligt inom organisationens gränser, exempelvis kostnader för produkter eller processer. Genom denna öppenhet kan företagen reducera kostnader och utveckla varandras verksamheter.

Finns det något positivt med positiv särbehandling? : A case study of the progress of equality of the sexes in the Swedish armed forces

The aim and purpose of this paper is to identify and investigate the effects of affirmative action as a tool to improve the equality of the sexes in a male dominated organisation such as the Swedish armed forces. The study takes a qualitative approach, using feminist theory as a point of departure. Primarily socially based differences between men and women are identified and the resistance towards change is taken into account.To understand the impact of affirmative action I have observed the political debate on the subject and contrasted it to the ongoing debate from within the armed forces. Extensive interviews have been held with both men and women from varying ranks and ages to understand what the overall opinion of the method is.My results show that there is a widespread animosity towards affirmative action as a method of improving equality. Both in the political debate and within the organisation in question.

Kartläggning av tvärfunktionella verksamhetsbehov för framtida utveckling av OAS

The management of information is one of the key aspects within a successful andefficient product development process, particularly regarding complex products.Scania CV AB is at the moment developing a new IT-system, OAS, which aims tomanage the company?s product data. With this as a background, the purpose of thismaster thesis is to identify the cross-functional user needs within Scania?s organizationconcerning product data and the management around it.To fulfill the purpose, an empirical study consisting of 40 personal interviews with 50representatives from different functions within Scania?s organization was carriedthrough. The empirical data was then analyzed focusing on identifying thecross-functional needs and issues.The study points out that there is a big potential regarding improvement among themanagement of product data.

Konsten att kränga en kommun : en diskursanalys av en kommuns externa kommunikation

University of VäxjöSchool of Social SciencesBachelor Thesis in Political ScienceTitle: ?Sverigedemokraternas valframgångar 2006 ? En ulv i fårakläder??Author: Emma Haraldsson and Åsa NeuschützTutor: Emil UddhammarThe aim of this study is to explain Sverigedemokraterna?s electoral success in 2006 and the essay assumes that some form of change has occurred. To study this change two hypotheses have been constructed. The first hypothesis concerns the change within Sverigedemokraterna and the second hypothesis concerns the change of the Swedish voters attitudes.Kirchheimers catch-all theory is used to explain the change in Sverigedemokraterna. The catch-all theory states that parties have to change their structure to maximise the number of votes.

Linnéuniversitetet : - en studie om hur de anställda uppfattar fusionen

Syftet med denna studie var att undersöka de anställdas vid blivande Linnéuniversitetet stöd för fusionen av Växjö universitet och Högskolan i Kalmar. Vidare undersöktes bland annat vilken effekt olika faktorer som information, möjligheten att delta samt tilliten till högsta ledningen hade på stödet för fusionen. En enkätundersökning gjordes med ett slumpmässigt urval med 185 deltagare varav 95 var från Växjö universitet och 90 från Högskolan i Kalmar. Enkäten var baserad på fem mätinstrument: a) Leader-Member Exchange, b) information, deltagande och tillit till högsta ledningen, c) öppenhet för jobbförändringar, d) individens uppfattning av sin egen kunskapsbredd och e) motstånd mot förändring. Resultatet visade att motstånd mot förändring hade negativa samband med information, deltagande och tillit till högsta ledningen.

Att göra förändring: en studie av ledarskap och organisation vid förändringsarbete

The purpose of this essay is to analyse how the leadership and the structure of the organization affect the process of changes within a specific department in Lunds kommun socialdepartment, from the director of social work to the co-workers at Utredningsenheten för ungdom och familj. We aim to answer the following questions;How does the structure of organisation affect the process of change?What do the co-workers and the leaders believe is the best way to engage the co-workers in the change?How does the leaders view their own leadership in the process of change?How does the co-workers view the leadership in the process of change?How does the leadership affect the process of change?To develop an organisation and to make it a functional, change is a necessity. The leaders are they who create the change but the co-workers are they who make it happen. In the process of change, leadership and the leaders capacity to create motivation for the co-workers, is therefore a matter that is decisive to its success.This is a study based on a qualitative method, where the interview is the main source of empirical material.

Revenue Management - Mycket mer än bara intäktsoptimering!

Denna kandidatuppsats syftar till att undersöka hur hotellverksamheter praktiserar Revenue Management, genom att behandla interna och externa influenser..

Projektverksamhetens"early-warner"- en jämförande studie om projektcontrollerns funktion

Background: The project controller is a function witch evolved due to the strong gaining ground of project operation. Why the area of the project controller is interesting to study is explained by the fact that increasing knowledge of this function is important in order to make project operation work well. The fact that opinions in this field disagree, further increases the interest of the field. In order to study the function of the project controller three companies have been singled out. They are IFS, Intentia and Saab Bofors Dynamics.

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