Vår två delade problem frågeställning lyder som följer:Synliggör processen som vi beskriver med hjälp av teatermetaforen vilka aspekter som är bidragande till en kreativ process som leder till lärande?Kan vi följaktligen använda oss av den kreativa processen för att ge normativa bud på en förståelseform för organisationsbeteende? Vilken syftar till att lyfta fram vad som krävs av företagsledare och medarbetare för att åstadkomma det som inom teatern kallas för ? en föreställning. Vårt syfte med uppsatsen är även det tvådelat:Dels vill vi bidraga till den akademiska forskningens mångfald med en ny teatermetafor. Dels vill vi med hjälp teatermetaforen pragmatiskt belysa hur användning av en kreativ process kan åstadkomma både lärande och resultat. Vi har använt oss av en autoetnografisk studie, baserad på Josés erfarenheter från sitt arbete med olika teateruppsättningar.

Återköp av aktier är tillåtet i Sverige sedan år 2000. Denna förändring i redovisningspraxis har uppkommit som ett led i en institutionell förändringsprocess. En sådan process är till stor del hänförlig till olika finansiella kriser. De senaste åren har alltmer makt förflyttats från staten till näringslivet, vilket möjliggjort förändringen i ABL. De två grupperna återköpande bolag respektive ej återköpande bolag uppvisar till stora delar tydliga skillnader i karaktäristika.

Sustainability is a term that is constantly gaining focus in our society and we are becoming more and more aware of the need to take the next generation into consideration when making decisions. The sustainable activity within the core business is growing and is also connected to profitability in ways that have not been seen before. However, the activities that are not included in the core business have not yet reached this long-term perspective. These non-core businesses within an organization goes under the term Facilities Management (FM).This paper focuses onReal Estate businesses, FM-suppliers and the relation between them.The purpose is to investigate current knowledge regarding outsourced FM-services and the real estate organisation?s use of these services.

The purpose of this thesis has been to explore the topic of business simulation from a theoretical foundation in social constructivism and theories concerning leadership as the management of meaning. The most important findings are that business simulation can be used for strategical leadership by management to create a common vision in the organisation members, which affects their perception of the business and the decisions and actions they make, which in turn can lead to a more efficient organisation that becomes better at meeting set goals. This can be viewed in different ways from different theoretical viewpoints: as inducing targeted changes in mental models to create changes in decision making and actions; as a secondary socialization process where the vision of management is externalized as a business simulation that is in turn internalized by the organisation members that participate in the business simulation, or as a way to frame and define the reality of the organisational members which creates a shared reference point against which a feeling of organisation and direction can emerge. In the future, business simulations may become increasingly used by organizations to create a common vision or to communicate a new decision to the organization members..

PurposeThe purpose of this study is to examine the companies on Nasdaq OMXS Large and Mid Cap to see if there are interesting patterns regarding their WACC assumptions, used when performing impairment tests on goodwill, during 2007-2009. If so, can we explain these patterns? MethodWe have gathered information about the WACC assumptions presented in the annual reports of the 133 companies that were listed on OMXS Large and Mid Cap during the spring of 2011. To complement this quantitative information we have also conducted an interview with Peter Malmqvist and contacted eight of the companies that were in the study.ConclusionWe can conclude that not all companies present their WACC assumptions in the annual report, even though IAS 36 states that this should be done. Of the 45 companies that were included in our study, eight had lowered their WACC during 2008 and increased it in 2009.

Vårt syfte är att studera och jämföra den riskjusterade avkastningen för miljöfonder. Detta för att undersöka om miljöfonder ger en bättre eller sämre avkastning än marknadsindex. Vi beaktar även om det förekommer skillnader mellan olika miljöfonders avkastning och risk med hänsyn till fondernas placeringsinriktningar. Metodmässigt bygger vårt arbete på en kvantitativ metod, där den riskjusterade avkastningen nämligen Sharpe, Treynor och Jensens avkastningsmått studeras för respektive miljöfond, utifrån de totalt sätt 11 stycken miljöfonderna, som finns på den svenska fondmarknaden. Som jämförelseindex används för övrigt SIX Avkastningsindex.

This paper aims to determine what is decisive for localisation of production units when a company engages in offshoring. By performing a case study on Electrolux and comparing the results with theoretical literature we discuss the implications for manufacturing companies in general. To facilitate a structured analysis we have developed a model dividing the localisation decision into five perspectives and four geographical levels. We have found that the determinants of localisation vary depending on the geographical level of the decision process. Since all geographical levels are interconnected, the analysis needed for a decision on all levels simultaneously is very comprehensive.

Design Thinking är ett spännande och fortfarande relativt outforskat område med rötter i Service Management. Med hjälp av designerns verktyg och metoder och en mångvetenskaplig grund med fokus på kundens behov kan Design Thinking bidra till att utveckla produkter och tjänster och genom detta öka lönsamheten för företag. Syftet är att göra en deskriptiv studie av området Design Thinking som metodiskt arbetssätt vid tjänsteutveckling. Detta appliceras sedan på verkligheten för att komparativt se hur tre svenska bolag arbetar med tjänstutveckling inom en av världens största tjänstebranscher utifrån områdena Service Management och Design Thinking. Uppsatsen beskriver utvecklingen från Service Management till Design Thinking och hur man har gått från att utveckla tjänster till att designa tjänster.

?The management of innovation is inherently difficult and risky, most new technologies fail to be translated into products and services, and most new products and services are not commercial successes. In short, innovation can enhance competitiveness, but it requires a different set of management knowledge and skills from those of everyday business administration? (Bessant et al. 2005 p.

The biggest risk factor ro develop dementia diseases is rising age. There is a need to high knowledge about dementia persons and thir reatives. The purpose of this literature review was to illustrate how nurses can give good treatment to relatives to a person with dementia.In the process we used ten scientific articles for analysis and interpending..

En kvalitativ fallstudie där vi med hjälp av öppna personliga intervjuer talat med folk i ledande befattningar på vår fallkoncern Elektrokoppargruppen för att forma oss en bild av hur budgeten fungerar på företaget. Utifrån valda teorier om budget och dess process har vi sedan analyserat företaget och dess situation. Utav budgetprocessens tre delar har vi kommit fram till att budget är ett effektivt styrverktyg under planeringsstadiet i fallföretaget. I den löpande styrningen och uppföljningen är den däremot dysfunktionell där vi anser att budgeten spelar en kompletterande roll till nyckeltalen som är det överordnade styrinstrumentet. Detta beror främst på de oberäkneliga råvarupriserna.

Background: Knowledge management is a concept that is considered of increasing importance in the developing knowledge society. Previous research in the area has to a large extent been based on large multinational companies. Purpose: The thesis aims to clarify how middle-sized Swedish management consultancy companies work with knowledge management. The thesis intends to use existing theories about knowledge management to explain the effect of size and area of operation on management consultancy companies? knowledge management.

The aim of this paper is to examine how the design of management control in a retail trade company affects motivation among its employees. Our purpose is to identify what actions create motivation and how management can benefit by developing and promoting such activity from its high-performing employees. Motivated personnel have become increasingly important in companies today, and companies are increasingly reliant on individual employees? capabilities. The study covers all parts of the management control system, to see how these align to create goal congruence in an organizational context.

Problem: How is management accounting change understood via the duality perspective in the field of alternative management accounting research?Purpose: The purpose of this essay is to develop a tool for analysis aspiring to provide understanding for how differences and similarities with regards to the duality perspective may have different consequences for understanding management accounting change.Contribution: This paper aspires towards a theoretical contribution through an in-depth review of existing conceptual literature. This is done to gain clarity in definitions and uses of concepts, with related terms, referring or relating to duality. Through clarifying different meanings of duality, consequences for how to understand management accounting change, and the different approaches to using a duality perspective, the tool for analysis which is developed in this essay aims to contribute to a movement of alternative management accounting research towards increased comparability as well as increased insight into how management accounting change is currently understood through this type of research.Method: Literature reviews based on Booth et al.s SALSA-framework. Creation of a tool for analysis for usage when reviewing material based on a duality perspective.Conclusions: The duality perspective differs, and affects understanding of management accounting change, in accordance with the following five themes:Theme 1: The duality perspective is affected by differences in the use of definitions/descrptions.Theme 2: The duality perspective is affected by different purposes of the agent and different credit given to the agents power/ability to alter change.Theme 3: The content of the duality perspective is affected by the existence and purpose off being inspired by different theoretical approaches.Theme 4: The duality perspective affects the idea and understanding of the form and expression/process of management accounting.Theme 5: Different duality perspectives have the ability to lead science against increased pluralism and/or synthesisIn order to increase understanding for and comparability between scientific contributions through a duality perspective there is to some extent a need for more and better definitions and a more problematizing when combining theoretical approaches.

The aim with this report is to formulate a strategic method to optimize selection processes of DNA-samples from a faeces inventory to identify as many individuals in as few analyzes as possible, and by that keep down the costs of brown bear management. Brown bear management in Sweden founds today on results from faeces inventory and is substantially led by the county administration boards. Data from the years of 2004 and 2009´s inventories in Västerbotten was used to test and evaluate different methods in selection processes of which faeces that should be sampled. Comparison were made between making selection by chance, by spatial distribution and by calculating variations in logistic regressions coefficient b, in other words bear density and probability in finding same individual in several faeces. We can show making selection by chance is the most uncertain method.