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7891 Uppsatser om Strategic management accounting - Sida 32 av 527
"Integration of VBM and BSC. The perfect match?"
Syftet är att beskriva och analysera VBM ochBSC samt diskutera möjligheten att integreradessa. Studien bygger på en kvalitativ metod därteoretiska begrepp inom Value BasedManagement och Balanced Scorecard analyserasoch jämförs med empiriska undersökningar iform av intervjuer. Kombinationen av VBM och BSC resulterar i ett lämpligt styrverktyg för många företag. Det är ingen perfekt kombination. Koncepten kompletterar dock varandra och ger en mer heltäckande bild av företagets verksamhet och strategiska möjligheter..
A proactive health, safety & environment risk management strategy : what are the incentives?
In a business environment where the stakeholder perspective is evolving and sustainable development is receiving increased attention, it is of importance for companies to adjust. The demand and pressure is exerted from several stakeholders who force companies to take action and live up to the expectations because if failing to do so, negative consequences will most likely be the case. The attention of this study is on ABB Power Products (ABB PP) and their environment and working environment risk management. The aim of this thesis is to identify and describe how perceived environmental risks are managed and what the incentives are to work proactively to minimize the risks. The incentives for a proactive risk management strategy are researched through both a strategic and operational perspective.
Hållbarhetsredovisning : En historisk utveckling
Background: The latest development within the business world has been characterized by deregulation and globalization which has made the company bigger and even more influential. The increased power has resulted in a shift of responsibility for the community from the public to the private sector. (Steinholtz och Löhman, 2003) There have been many trends regarding what accountability includes and how financial accounting can be complimented in a useful and reliable way. Some trends have come to stay whilst others have shown to be less successful or the world has not been ready for them. (Larsson, a, 2002) Purpose: The purpose with this paper is to look at the historical development towards accounting for sustainability and to investigate what factors that might have hade an impact on this development.
Utvandrande verksamheter
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Agerar Företagsledare Opportunistiskt vid Köpeskillingsallokering : Bevis från Svenska Rörelseförvärv
SammandragGoodwill har de senaste åren fått en allt mer betydelsefull roll i svenska bolag och utgör idag majoriteten av köpeskillingen vid ett rörelseförvärv. Rådande redovisningsstandarder lämnar en stor del av ansvaret för köpeskillingsallokering hos bolagen själva, något som tidigare studier visat ger utrymme för opportunistiskt agerande. Vi undersöker i denna studie 213 rörelseförvärv gjorda på den svenska marknaden under åren 2011-2013. Via en multipel regressionsanalys finner vi belägg för att rörlig ersättning till företagsledare baserad på kortsiktiga resultatmål, tenderar att leda till en högre allokering till goodwill i relation till immateriella tillgångar vid rörelseförvärv. Resultatet kan tolkas som att företagsledare maximerar resultatet ur ett kortsiktigt perspektiv i syfte att också maximera sin egen lön.
Offshoring to India ? the New Silicon Valley? ? a Research Study about Capgemini
The purpose with our study is to investigate why Capgemini adopts the Rightshore strategy, how they implement this strategy and how it affects Capgemini?s core competence. We also aim to look at how the company?s knowledge management is supporting the offshoring strategey, in addition to how Capgemini ?keeps control of? its core competence in following the trend of offshoring to India?.
Perfect match? : Kombinationen av Knowledge Management & Human Resource Management i konsultbolag
Background: We have identified the combination of Knowledge Management and Human Resource Management as interesting because of this constellation has been mentioned scarcely in previous studies. There also seem to be some interesting correlations with personnel turnover.Aim: The aim of this study is to describe and understand the theoretically best combination of Human Resource Management and Knowledge Management, by creating a model. The model is also going to be tested empirically through consulting firms, to see if they meet the ideal combination. With this model we also want to describe in what way the different combinations of strategies will affect the personnel turnover.Definitions: A huge part of this study concerns the theoretical area Human Resource Management, which we have entitled HRM. Similarly, Knowledge Management has been entitled KM.Completion: The study is designed both as a literature review and as a comparative case study in which empirical data has been collected through qualitative interviews with four Swedish management consulting firms.Results: The best combinations of KM and HRM are according to this study that strategies should consist of a thoroughgoing personalization or codification.
Utbildningens betydelse för att hantera chefsjobbet
Det går inte att utbilda sig till chef men jobbet som chef underlättas om man har utbildning. Enligt vår empiriska grund så är den bästa kombinationen att lära sig det både praktiskt och teoretiskt, utbildningen är en genväg till en chefsposition. Chefen kan däremot utvecklas om man utbildar sig under tiden som man jobbar..
Metoder för trust : Hur praktiker arbetar för att bygga förtroende till knowledge management-system
This thesis examines how knowledge management professionals use trust as a component in the creation of knowledge management systems, and what methods they use for building trust.Adopting a grounded theory approach, interviews with 8 knowledge management professionals active in different industries served as the base for an analysis that identified trust to be the single most important common factor in the data. The concept of trust used by the informants was identified as relating to the knowledge management system itself, rather than other users, employees or groups in an organisation.Building trust, the KM-professionals mainly focused on three methods: simple solutions, system superiority, and implementation security. Using these methods, the KM-professionals seek to ensure system trust by creating opportunities for users to obtain positive experiences of using the system, and thereby generate a foundation for a trust-based relationship between the user and the system..
Manipulation eller relation? : Om språket som medel för påverkan
AbstractTitle: Manipulation or relation ? the language as an instrument for influence (relation eller manipulation ? om språket som medel för påverkan)Number of pages: 42Author: Matilde JohanssonTutor: Peder Hård af SegerstadCourse: Media and Communication Studies CPeriod: Autumn term 2007University: Division of Media and communication, Department of information science, Uppsala universityPurpose/Aim: The aim of this essay is to gain a deeper understanding of how communication consultants work with communication. The purpose is to sort out whether or not the consultants have the same view in their strategic work with influence as they have when they build relations to customers. In the end the essay will answer if the perspective is the same between their strategic work, their relations and the research definition of how to obtain a genuine dialogue and a good relationship.Material/Method: This is a qualitative research. I have interviewed five communication consultants from three different corporations.
Improviserade ickevåldskonflikter : -Fallen Ukraina och Burma
The purpose of the essay is to investigate whether the principles formulated by Peter Ackerman and Christopher Kruegler, concerning strategic non-violent conflicts, can serve a purpose when analyzing improvised non-violent conflicts. The principles are derived from factors that have been prominent in earlier successful improvised non-violent conflicts.The essay is based on two research questions; if the factors included in the principles formulated by Ackerman and Kruegler, exist in the two cases that this study investigates, and if those principles offer a satisfactory explanation for the outcome of an improvised non-violent conflict.To answer the questions the study uses a comparative method, where the improvised non-violent conflict of 2004 in Ukraine is compared to the improvised non-violent conflict of 1988 in Burma.The answer to the first question shows that the factors contained in the principles previously mentioned, exists in both cases. The answer to the second question is more uncertain, as there seems to be doubts on whether the case of Ukraine really was completely improvised. Another reason for caution is that the factors contained in the principles, only consider actions made by non-violent actors, and not by opponents or third parties. Thus the risks of missing vital explanatory factors are substantial..
Produktplaceringar - i vilken utsträckning uppmärksammar vi dem och hur upplevs de?
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SVENSK DAGLIGVARUBRANSCH I FÖRÄNDRING
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Hot mot yrkesrollen eller vardagligt verktyg? En studie av lärares inställning till lärplattform
Today an increasing number of schools and organizations are investing in so called Learning Management Systems. Researchers disagree on the pedagogical value of these tools. Some mean that Learning Management Systems cement old-fashioned behaviouristic teaching practices; others mean that the systems provide good opportunities in supporting learning in a socio cultural perspective. The aim of this study is to reach better understanding and increased knowledge of how the introduction of a Learning Management System influences the role of the teacher and how the learning is organized. We have conducted two case studies.
New Aid Management: En kritisk analys av new public management-ideal i styrningen av Sveriges internationella bistånd
Since the 1980s, the management philosophy New Public Management has resulted in major changes in the public administration system in several countries, especially in the West. A market oriented approach and an increased focus on performance measurement are ideals that are salient in these changes. The aim of this bachelor thesis is to examine the management philosophy?s influence on international relations through a critical analysis of some of its ideals in the management of international development cooperation, where effectiveness, quality, and results have been new dominant concepts. Through a qualitative content analysis of a Swedish Communication from 2014 ? the Aid Policy Framework ? and a debate in the Swedish parliament where this Communication was discussed, different themes that reflect the strategy of so called results based management in Sweden are identified.