There is limited research done in the area of management control in the relationship between companies. This study investigates management control in outsourcing relationships and the decision to change sourcing strategy and to insource functions. The empirical research was conducted at an international company, which in this study has been anonymized. The research is mainly based on interviews. To extend and verify the conclusions drawn, another company, AB Ph.

Management consulting firms are an important part of the knowledge economy and they capitalize on the analytical ability and knowledge of their employees. Much research have been made on large consulting firms and their management of knowledge, but little is known about how small consultancies manage their knowledge. Even less is known about the management of knowledge in small consultancies specialized in change management. These firms rely solely on senior consultants and focus on the human aspect of organizational development. This thesis aims to show how these firms manage their knowledge and also provide an understanding of why.

In 2009, the Swedish Basketball Federation started a Region U15 development project in order to change the structure of the regional organization to get into a more transparent and similar operations throughout the country. My purpose is to study the attitudes to the change among the region leaders in the regional operations and evaluate the change from an organizational perspective. The study is primarily based on the following questions: What are the experiences of the change process among the region leaders in the regional organization? How involved have region leaders been in the changing process? Which are the positive and negative aspects with the regional operation today? What can be done further to develop the regional operation and to what extent do the organizational change follow general organizational theories? In my study, a qualitative method was used in terms of interviews with 8 regional leaders to understand their attitude to the project and the changing process. To analyze the results of the region leaders ?responses, a transcription have been made.

Background for the research problems: Small companies are very important for the economic stability and development, something which the economic crises in recent years have underlined. Therefore it?s important to minimize administrative costs for smaller companies and also in other ways facilitate their further development. For these reasons accounting has been simplified and auditing abolished for smaller companies in many countries. In Sweden auditing for small companies was abolished nearly three years ago.

Change is inevitable when software is built and deployed. It?s not particularly problematic to manage change if there is just one system. But in a large global IT organization, with several systems and people who develop, problems may arise. If organizations don?t control change, change will control the organization.

Background for the research problems: Small companies are very important for the economic stability and development, something which the economic crises in recent years have underlined. Therefore it?s important to minimize administrative costs for smaller companies and also in other ways facilitate their further development. For these reasons accounting has been simplified and auditing abolished for smaller companies in many countries. In Sweden auditing for small companies was abolished nearly three years ago.

When referring to the same event, people can have different assumptions. What is interesting to see is why these assumptions are different, why do people have different stories? Some of the reasons could be different levels of expectation, different communication channels or even different cultural backgrounds. We have analysed all these by having a case study within a company that has recently gone through a change management/strategy implementation process.The research reviewed in this paper originates in two different worlds. One world is a research world where stories come from textbooks and articles.

In order to be able to change, to maintain competitiveness as a company in a world where rapid changes is part of the daily life, it is crucial to have knowledge and methods in how to change. One method, originally developed in Finland, is the Change Laboratory. This method is said to be efficient, not only concerning change aspects but also learning, since change and learning in this method is intertwined. This Master Thesis (20p.) tells about the process of conducting a Change Laboratory with a Swedish high-tech company and analyses factors in the process that makes change possible..

The value investing philosophy, which can be traced at least to the teaching of Graham and Dodd in the 1930?s, entails identifying and investing in potentially under valued stocks with a potential for extraordinary returns. The focus of this thesis is to identify patterns and characteristics in financial accounting data preceding creation of shareholder value. The authors of this thesis utilize a multivariate discriminant analysis in order to identify indicators of value creation and subsequent extraordinary returns in value stocks. A discriminant function is derived which successfully identifies which value stocks will eventually become growth stocks.

In recent years, customer profitability has become a focal point of academic discussions on business performance. However, researchers remain divided as to how evaluation of customers ought to be conducted, resulting in uncertainty of how accounting systems should be adapted to prevailing conditions. This paper aims to investigate the application of customer accounting techniques and the role they play in the organisational and commercial context in which they take place. In a case study of Billerud, a Swedish company providing materials and services for packaging solutions, the interplay between customer accounting techniques and customer relationship characteristics has been examined through the application of a theoretical framework developed by Lind and Strömsten. Particular emphasis has been put on deviations from the prescribed pattern of the framework.

Health care costs in relation to GDP are escalating all over Europe and the Swedish health care industry is not an exception. Between 30 and 50 percent of resources used in health care are considered waste, in the sense that they don't contribute to increased health. This illustrates the big need for hospitals to become more efficient which is why many hospitals today are trying to move towards a process-oriented organization. This paper therefore aims to identify the elements necessary for this type of organizational change, the barriers encountered when moving from a functional to process oriented hospital as well as how to overcome them. The case study was conducted at Karolinska Universitetssjukhuset and shows the importance of not just transmitting a sense of urgency but also communicating that the upcoming change is long term.

The aims of the study were to investigate the prevalence and antibiotic resistance of Campylobacter jejuni and Campylobacter coli in chicken and chicken products, and to investigate farmer awareness of antibiotic resistance development. The study was conducted in the Can Tho province in Vietnam during six weeks in October to November 2008. Ninety-six samples from raw chickens were collected from twelve market places and analysed for the presence of Campylobacter. A total of 96 cloacal swabs from 20 farms were obtained and analysed for the presence of Campylobacter. Farmers were asked to answer eight questions concerning the housing of the chickens, modes of handling sick animals as well as use and knowledge of antibiotics and resistance development to antibiotics.

The thesis explores an ongoing dialectical process between different levels of employees including top management to workers of Scandinavian Airline Service (SAS) regarding a new change program and to find out the possible social construction among them. In particular, it searches for the constructed reality of SAS ground service employees at Malmö Airport with regard to the preparatory stage of SAS Strategy 2011. A possible ambiguity in dialectical process is explored as it relates to an organization?s ability to effectively influence the understanding and identity of its employees through discourse.

In 2010 mandatory audit was revoked for small and medium sized companies in Sweden. At the same time the authorization for accounting consultants was established with the aim of raising the knowledge and status of the profession. Even though The Swedish Companies Registration Office has discovered more errors in the accounting after the mandatory audit was eliminated, it especially concerns those companies who does not have neither an auditor or an accounting consultant. One of the reasons often mentioned to be audited is the auditors role when it comes to lending decisions. Our empirical studie show that the auditors most important function, being unbiased, is not what is of greatest importance for the credit institutions.Instead it was professional skills, and for small and medium enterprises (SME) it was consulting they requested the most.

Syftet med studien är att utifrån ett socialpsykologiskt- och relationellt perspektiv, skapa en djupare förståelse och förklaring för hur medarbetarna på kundservice "En väg in" i Varbergs kommun upplevt denna organisationsförändring. Urvalet bestod av sex medarbetare och två personer ur ledningsgruppen. En kvalitativ metod med semistrukturerade intervjuer har använts, samt en hermeneutisk ansats. För att analyseraoch tolka det empiriska materialet har tidigare forskning och vetenskapliga artiklar valts ut, samt teorierna Jacobsens (2013) förändringsledarskap och motstånd, Maslows behovstrappa (Aronsson m.fl. 2012), Herzbergs tvåfaktorsteori (Aronsson m.fl.