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..

Syfte: Syftet med denna studie a?r att beskriva samt analysera styrningen av strategisk implementering pa? Varbergs Stadshotell & Asia Spa. Syftet a?r dessutom att fo?rklara och fo?rsta? styrning utifra?n begreppen: strategi, strategiskt ledarskap, beslutsfattande och strategisk implementering.Teoretisk referensram: Studiens huvudomra?de a?r styrning av strategisk implementering. Fo?r att beskriva styrning har vi brutit ner styrning till begreppen: strategi, strategiskt ledarskap, beslutsfattande och strategisk implementering.

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..

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.

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.

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 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.

AbstractFor an audit organization, it is important to work toward maintaininga high error climate to handle errors in an efficient and propermanner. This means that it is important for accountants to worktowards high quality of work, reduce and manage errors that mayoccur in their daily work. Therefore, auditors must know how tohandle errors in order to improve efficiency, which can be affected byhow leadership is exercised in the workplace. The error climatemeans being able to act in a manner which will ensure a good jobtowards customers but also within the internal operations.The ethical leadership may thus have an impact on how auditorshandle the error environment both internally and externally. It is veryimportant for customers to have confidence in the business but also tomaintain the order and the general rules of society for accountingfirms.My study aims to show the thinkable relationship between ethicalleadership and the error climate.

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.

The purpose of this thesis is to investigate the status of Swedish real estate companies in terms of financial health and risk of financial distress. The background is the ongoing financial crisis, which partly can be derived from the American real estate sector. Publicly available accounting information from 16 listed real estate companies has been analyzed for a period of one year using financial ratios covering both the operational and financial activities. We find that the deceleration in the economy and in the real estate sector have forced the real estate companies to make large write downs, in line with the relatively new accounting rules, IFRS. Write downs are likely to reoccur during the following periods and real estate companies will therefore probably be forced to continue to show negative results.

Detta examensarbete underso?ker hur en multinationell organisation arbetar med Human Resources Management-fenomenet Talent Management. Vi har valt att titta pa? fenomenet fra?n tva? olika perspektiv, det individualistiska och kollektivistiska, fo?r att skapa en fo?rsta?else om hur Talent Management-arbetet fungerar och kan se ut. Den insamlade empirin a?r baserad pa? sju intervjuer med individer som alla har en relevant roll i fo?rha?llandet till det studerade fenomenet.

During the Swedish banking crisis in the early 1990?s, the government paid out 65 billion Swedish kronor to save Swedish banks from bankruptcy. In the process, two banks left the private sector to be taken over by the state. This thesis builds on a study from 1998 in seeking to quantify the financial end result for the Swedish government from the subsidies. Taking a cash flow approach and accounting for the time difference, it starts with the money paid out during the years of crisis and subtracts the money that has since been returned to the government by successful management of the relinquished assets.

The Convention on Biological Diversity (CBD) promotes the Ecosystem Approach (EA). In this thesis it is analyzed how the EA approach could be applied to regional management of coastal areas in Sweden. The aim of this report is to compare management for preserving biodiversity on a landscape level in two regional coastal areas in Uppsala and Västra Götaland respectively. In Uppsala, one of the plans consists of a previous nature reserve and in Västra Götaland, a Regional landscape strategy has been established. The ecosystem approach is used as a theoretical framework in this thesis.