Background: Budgets has always been a main factor for the management of organisations. Yet, lately has the role of budgets been increasingly questioned. But how is an organisation managed without budgets and what other alternatives can be used? And can these instruments work more effective?Purpose: The purpose of this essay is to describe how non-budget management distinguish compare to traditional management and how to design an effective non-budget system of management. Furthermore we intend to explain the reasons to such management and to present a model for how such a management can be performed.Research method: Empirical material has been performed based on seven interviews with persons within Svenska Handelsbanken.

Denna rapport handlar om Övervakning i en IT miljö som täcker både nätverk och system. Denna rapport inriktar sig på Fault Management och Performance Management..

The paper investigates the role of packaging within brand management of FMCG food companies and their attitude towards packaging. This study enhances the understanding of how FMCG food companies actually work and strive to work with packaging..

In the automatic manual transmission system, Opticruise, the choice of gear is based on several parameters such as road incline, driving resistance and vehicle mass. Many different mass estimations are made during driving. A final vehicle mass is then used to determine the current gear. Construction vehicles are often not equipped with air suspension and can therefore not estimate the vehicle mass when standing still. If that sort of vehicle is reloaded while standing still an incorrect mass estimation will be used and as an effect of that also a wrong gear.

In the past, the meaning of marriage has been an agreement between two people to live together and have children in a legitimate manner. The marriage was not just to form a couple; it was also to merge two families together. From the early 1900s until today the allegation of marriage and its influence got a significant change compared to early societies which have aroused my interest to perform this into a research paper. My study is focused on marriage and social changes during the 1900s. Thoughts that arise now is that why there was a remarkable change in the marriage rate during the 1900s and whether there were any social changes had to do something with it.

This thesis is composed within the framework of the supplementary course in psychotherapy concentrating on family therapy (60 credits) arranged by Lund University's affiliate in Västerås, Sweden.The purpose of this thesis has been to explore how the idea to initiate evidence based methods in the workings of the Individual and Family Care Department of the City of Västerås was born. Furthermore the thesis will explore if consideration for methods of theoretical implementation are implied. The study assumes a qualitative attempt and is based on semi-structured interviews from three levels within the organization, including both management and operation.Theories on organization,implementation and the theory on change strategies have been used as a theoretical starting point.The study result shows that introduction of evidence based methods in the City of Västerås is based on the experiences of the organization regarding the need to develop and increase social services contributions to non-institutional care. Experiences from expensive transferrals to institutions which only occasionally produced satisfactory results were a contributing factor. New published research and a strong interest and desire inside the department to improve and change social services contributions have naturally been a positive influence for the development.

The aim of this report is to improve the fire safety at Hallsta Paper Mill in Hallstavik, Sweden. In order to do so large parts of a fire-protection management system for the paper mill has been created. The report begins with giving a general description of management structures and fire-protection management systems. An account is given for how management structures are designed, and how they should be implemented, maintained and updated. Thereafter follows a description of what routines and instructions should be included in a fire-protection management system..

This paper aims to outline leaders' experiences of managing consultants from their company's performance management system. The study was conducted by qualitative interviews with senior managers and HR professionals within a management consulting firm. The aim was to describe the company's performance management system, their consultants and the challenges of leading in this context. The theoretical framework consists of previous research in leadership, performance management and management consulting. Within these research areas the authors identify a knowledge gap in leaders' perspectives on managing top-talents with performance management systems in the management consulting industry.

One year Master's thesis, Degree of master in Business and Economics, School ofBusiness and Economics at Linnaeus University, Management, 4FE10E SpringSemester 2014.Author: Johanna Björklund and Sarah Gustafsson.Mentor: Magnus Forslund.Title: Lean in the public sector - Potential barriers to a long-term Lean work.Background: Organizational changes are something that is constantly done inorganizations, and in the last decade, there has arisen a plethora of different changemodels. A reorganization that is popular among companies today is Lean. Lean is aconcept that was developed within the Japanese automotive industry, but has evolvedfrom the Japanese shop floor and is now a concept that can be found in, for example,several Swedish municipalities.Purpose: The purpose of this study was to create an understanding of why the conceptLean may have difficulty getting a hold in the in the long term.Methodology: The study was done with a qualitative research approach and through anabductive approach. As we intended to create an understanding, of what potentialbarriers that may affect that a Lean work, in some cases, does not become a long-termcondition, it seemed natural to choose a hermeneutic approach to knowledge. Theempirical data collected via individual unstructured interviews, through a groupinterview, and by non-participant observations.

Purpose: The purpose of this thesis is to describe the change at Myndigheten and analyze its implementation to identify the employees' attitudes towards the change. The survey of attitudes is important to provide indicators of how they may affect the continued implementation of the process-oriented approach.Research methodology: This thesis is based on both quantitative and qualitative method. Surveys have been implemented on co-workers/employees and an interview has been implemented on a project participant.Theoretical framework: This thesis uses theories of organizations, organizational changes and attitudes.Conclusions: Both positive and negative attitudes are found for the employees and these attitudes are mainly weak. If Myndigheten makes interventions, it can help to minimize the negative consequences that the attitudes may lead to. By doing this the commitment for the change will increase, which is critical for the change to succeed..

Since year 2005 the accounting has changed for public companies because of the new international standards, IFRS. IFRS 3 provides a single international accounting treatment for acquisitions and has broadened the definition of intangible assets. By IFRS 3 goodwill is defined as the excess of the cost of acquisition and is separated from intangible assets. Now goodwill must be annually tested by an impairment test. There are many valuation issues to considerate when it comes to deciding the value of goodwill.

This bachelor thesis is studying the INTERREG cooperation between Denmark and Germany, and if there has been a change to the organization and the individual conditions due to the Danish regional reform in 2007. The research method used is semi-structured interviews and the participants are a mixture of politicians and civil servants. The study is based on two themes, change in work routines and cooperation, and change in visions and targets.The participants have experienced change, both positive and negative, in work routines and cooperation and to a lesser extent in visions and targets. Preparation is the key to success and makes the transition much easier, which has been the case for Denmark. Other mentioned aspects are more work due to more complicated applications, and that the politicians so far lack a regional perspective and tend to stick to the local.

Uppsatsens syfte är att utifrån ett New Public Management-perspektiv undersöka i vilken utsträckning visionsstyrningsmodellen i Halmstads kommun följer New Public Management och utifrån det undersöka vad det resulterat i. Uppsatsen grundar sig i en intervjumetod där ledande politiker och tjänstemän från kommunen intervjuats. Den teoretiska ansatsen utgörs av en New Public Management?teori grundad på olika dimensioner av New Public Management. Uppsatsens huvudsakliga empiriska material kommer från de intervjuer som genomförts.

The aim of this thesis is to get a better understanding of how the management control system works at V&S Distillers. V&S Distillers went through an organizational change in the beginning of 2005. The marketing function went from being a country-driven to a category-driven organization. Among other things this resulted in increased cooperation between employees in different geographical locations. We aim to analyze how a geographical distance affects relations and the use of management control.

The valuation of an asset is one of the most important thing with accounting, though one of the most difficult thing as well. However, in deciding useful service life for an intangible asset and property, plant and equipment, there are quite a margin for the companies, which creates a difference between companies and industries. When computing the value of the inventories there are a few possibilities available for the companies, which also can generate differencesbetween companies and industries. Although these differences can occur, there might be some similarities in the companies? estimates.