Background: In the eighties the debate concerning the declining relevance of the traditional calculation started. The reason was that the method of calculating not had been changed despite that the costs and manufacturing had changed in many companies. This led to the development of activity-based costing. Management by means of activity information is called activity-based management, but there is no general accepted definition of what the term com- prises. Neither are there any studies which describe within which areas activity information is used as a base for decisions.

The purpose of this study is to see how five different local radio stations, P4, within the public service organization Sveriges Radio communicate with their listeners through Facebook and how they differ from each other.We have also studied how the radio stations follow Sveriges Radios? policies for socialmedia usage and how the communication through Facebook can benefit thetraditional radio. Our study contains a combination of quantitative content analysis with qualitative interviews. We studied the five stations? Facebook pages from for the quantitative content analysis and interviewed those who were responsible for the social media pages, such as web editors and channel managers.Our conclusions are that the P4-stations communicate through Facebook to create a dialogue with the listeners and to reach two-way communication; the stations published mostly written updates that encouraged interactivity.

This bachelor thesis aims to analyse the effects of changes in management control systems following acquisitions, and deduce whether or not these effects are in line with the acquiring firm's objectives of the acquisition. Through a case study of technician consultant firm Energo, acquired in 2010 by ÅF, the study assumes the perspective of the acquired firm. Data has been collected through in-depth interviews at Energo and ÅF and complemented by internal documents to enrich and validate specific facts and statements. Data was then arranged and analysed through Otley and Fierriera's (2009) framework Performance Management Systems to understand how management control systems were constituted before the acquisition, what changes were made following the acquisition, how this process was accomplished and how it was experienced, in order to come to conclusions about the effects of these changes. The study concludes that the changes in Energo's management control system following the integration with ÅF, had significant effects on the outcome of the acquisition, primarily as it led to a high rate of Energo's employees resigning.

This study aims at examining the prospects for a policy transfer of a Swedish municipal environmental policy (that of Växjö) to the French urban commune Blois, for which an ambition of becoming a leading eco-city in France, was declared by the mayor in 2008.In the analysis, emphasis is laid on mechanisms to institutionalize the main environmental policy principles, such as political and institutional structures and processes. Other prospects for an institutionalization of a new environmental policy that are to be investigated are economic structures as well as visions of the different decision-makers concerned. Research methods used in the study are qualitative interviews, document studies and a questionnaire.The findings of the analysis show that today?s prospects for an environmental policy in Blois close to that of Växjö, are clearly limited. The limitations can partly be found in economic structures but these seem to be rather related to a lack of priority amongst actors.

Mobility Management is about affecting and changing the demand of mobility. It?s not about what traditional planning?s been focused on; to supply for the demand. The demand of mobility is created by us humans since the traffic exists of us. That means that Mobility Management is about changing our needs.

The national spatial planning guidelines and the subsequent legal regulation in the Natural Resources Act and the Environmental Code has been a part of the Swedish planning system for almost 40 years. In the recent years, critics have claimed that the regulations are outdated and does not work the way it was intended. This paper examines closer why it is perceived that the regulations does not work, with a focus on how the national interests are managed in the municipal planning. Why is the national interests not applied in the municipal planning as intended? Is the error in the system or in the implementation of it? The aim of this essay is to study the gap between theory and practice by studying how the land management provisions in the Environmental Code is applied in five selected municipalities. The aim is also to find interesting issues for futher studies of the topic.

This study aims to evaluate the waste management in Norrbottens municipalities in key areas such as possibilities to reach the two national waste goals, information to the public, the effect of legislation, future of waste management and differences in geographic- and demographic areas. The Waste Framework Directive (WFD) issued by the EU and incorporated into Swedish law plays a major part in waste management by defining a hierarchy in five steps how waste should be treated. Interviews conducted with each of the fourteen municipalities aimed to find out what step in the hierarchy they are at and what effect the implementation of EU-legislature into Swedish law has had. Based on the interviews a diverse range of answers was found in relation to the questions asked, generally the more populated municipalities saw a more positive future of waste management, mainly because more developed infrastructure to handle waste is already in place. However the smaller the municipality is the harder it is to allocate resources for waste management and problems arise in the form of expensive transports of waste.

The ability for companies to anticipate the future and stay in the forefront of the competition is essential for successful business. The tool of Environmental Scanning is basics in the process of developing prescriptive strategies as well as vital in evolving emergent strategies. The complexity lies in gathering relevant information and transforming the information into adequate data, which can be utilised by management to optimise strategies. The purpose of this study is to scrutinise how successfully operating Swedish manufacturing companies, listed on the Stockholm Stock Exchange?s ?Large Cap?-list, organise their Environmental Scanning actions and how this affects the development of strategies. Prior research on the subject has been used as foundation to presenting relevant theories.

A performance measurement system can be used as a means to evaluate past performances and to communicate prioritizations. It has also been proposed that a performance measurement system can serve as a method to execute strategies, guide in operational decisions and constitute a tool for making the organization more efficient. Yet one may question if such a system will ever reach this capacity if operating managers do not utilize it as a management tool, but rather treat it as a mere report in the bunch. This paper explores how middle managers in fact apply performance measures and what obstacles there are to integrating them in the management of subunits. Furthermore it serves to investigate whether these managers experience a conflict between how they are expected to use the measures and what they deem possible to adopt.

Outside of many Swedish households today, you will find a typical green wastecontainer. This container has not changed since its introduction, despitecomplaints about foul-smelling and its impractical system. Even if the system usedtoday, still is the most optimal choice, there is a lot of newly developedalternatives out there.Its purpose is to get a broader perspective on how a waste management systemcan be developed into a working, land efficiently and aesthetically pleasing systemof humans and the environment in a small residential area.The authors treat the residential area of Jära, Ekhagen, in Jönköping, which ismanaged by JM AB as a problem area in regards to waste management.The issues raised by the authors are the different waste management systems usedin the corresponding areas of the world, how to apply technical andenvironmental as well as the waste management facilities from financial aspects.In the process, the methods used were literature reviews, case studies and aninterview. The case study was done through a modeling of waste managementsystems in the area Jära and an interview was conducted with the company Envacworking with vacuum systems. Studies have been made by different systems n theareas around the world.The results show that using directives and guidance will reduce the environmentalimpact done without replacing the traditional system.

When an organisation is going through a work of change, it is highly important that both management and employees has a healthy communication in order to make everybody feel involved. It is then important to be observant for both the managements and employees thoughts and ideas.This study has been performed on an upper secondary school which is performing a work of change. The change has divided the employees in three different groups. One, which thinks the change have evolved the organisation to something better. The second group of people means that it is preventing individual development of competence.

The aim of the project is to develop a tool for a management system at the advertising agency ofConfetti. The company has during a longer period of time felt a need of introducing a quality and environmentalsystem but have a lack in resources of knowledge, time and money. Their goal is to have aconcrete documentation which describes their quality policy and the function of the activity.The work has been performed by mapping and analyzing the processes of the company according tothe process model with focus on one pilot process. New routines have been developed and documentedin a management system.Confetti would like their management system to fulfil the ISO-standard so that they eventually inthe future can be certified. Therefore a literature study has been done according to management systemsand standards.

The paper's purpose has evolved during the process of researching and writing it. In the beginning it was to investigate if art and culture could increase the strength and knowledge of a brand and if there existed a knowledge about this amongst Swedish companies, situated in Stockholm. During the process the purpose has evolved into exploring the type of companies that acknowledge this and those that don't. By using Bourdieu's terminology and tools, the reasons behind the use of art has been analyzed.The paper employs an explorative approach by accessing data through interviews and public data provided by the Internet through web pages and government files.The paper comes to the conclusion that what Holt calls cultural branding has not evolved, when looking at the companies that are accurate for this study. Out of 24 companies only one comes close to observing socio cultural movements through the arts.

Antalet flygresor har ökat markant i världen de senaste decennierna. Detta har medfört en ökning av flygets koldioxidutsläpp som därmed har gett en ökad påverkan på klimatet. Forskning angående människors syn på och uppfattning om flyget är relativt ny och forskning rörande ämnet är mer förekommande idag än för ett decennium sedan. Tidigare undersökningar är dock i stort sett eniga om att människor, både miljömedvetna och icke-miljömedvetna personer, inte tänker ändra på sina flygvanor och flyga mindre på grund av flygets klimatpåverkan. Denna studie undersöker klimatengagerade personers flygvanor och vad de har för syn på flyget och flygets påverkan på klimatet.

Riskmiljön i dagens samhälle är under ständig förändring och påverkar människan i både privat- och arbetslivet. Det blir allt viktigare för företag och organisationer att arbeta förebyggande mot risker som påverkar säkerhetsfrågor, miljöfrågor och ekonomiska intressen. Ett arbetssätt för att analysera och hantera en verksamhets riskmiljö är Risk Management. Huvudsyftet med uppsatsen är att beskriva och analysera hur Helikopterflottiljen Malmen och Scania AB arbetar med Risk Management med fokus på miljöarbete. Studien bygger på två fallstudier som har utförts genom kvalitativa intervjuer.