This examine illustrates the section heads' and caregiving staffs' perceptions of the influence of New Public Management (NPM) in public retirement homes in Malmö. A central theme is to investigate if the main features of New Public Management are noticeable and if that's the case, are the consequences an advantage or disadvantage? The main features of New Public Management in this examine are: decentralization, competition, internal market, cost- conscious, management by objectives with a focus on results and costumer focus. To reach answers to the questions above, a quantitative and a qualitative approach has been chosen. The study is based on 41 questionnaires with enrolled nurses/nurse's assistants and four semi-structured interviews with section heads of retirement homes. Four different retirement homes have been participated in this study.

The aim of this paper is to examine the capacity for ethical reasoning of Swedish certi-fied auditors in the five largest accounting firms in Stockholm, and also how ethics courses affect the auditors' ability to ethically statement. To calculate the auditors ability to ethical statement, questionnaire has been used. The questionnaire is based on a psychological instrument, the so-called Defining Issues Test. At the beginning of the questionnaire some questions are asked about the ethics courses. From the questionnaire a calculation was made of an average index called p-score (Principled score).

In order to drive innovation and growth in a nation is it important to have innovative companies. Many of those innovative companies are smaller companies, which are in need of capital injections for expansion of its operations or to be able to produce a commercial product. In many cases the banks will not lend because they believe there is too great a risk that they will not get their money back. It is in this situation venture capital becomes interesting. Venture capitalists? see the potential the product and/or entrepreneur possesses and are therefore more willing to take the risk in investing in these companies.

En sammanfattning av uppsatsen på maximalt 8000 tecken..

The purpose of this thesis is to analyze and propose improvements to the current procedure for cost estimations of purchased maintenance work at Banverket, the Swedish rail administration. This governmental institution is responsible for the procurement of maintenance services for the country?s railroad network through open tenders. Due to the generally low number of contractors, it is particularly necessary to establish accurate cost estimates in order to assess the offers and ensure that a fair price is being paid to the suppliers. Several flaws associated with the current practice are identified and analyzed according to cost accounting theories.

BakgrundFrån och med den 1:a januari 2005 ska alla börsnoterade bolag inom EU tillämpa IFRS. I de flesta länder råder valfrihet för onoterade bolag att tillämpa IFRS eller nationella redovisningsstandards. Det har dock visat sig att SMEs främst väljer att tillämpa de nationella reglerna, då IFRS anses för omfattande och kostsamma att tillämpa. Mot denna bakgrund tog IASB initiativet till ett förslag om ett införande av internationella enhetliga redovisningsstandards för små- och medelstora företag.SyfteDenna uppsats avser att undersöka hur redovisningsstandards som idéer sprids, vilka bärarna av idéerna är samt hur idéerna blir starka och uppnår legitimitet. Vidare avses att utreda vilka institutionella faktorer som kan förklara inställningen till införandet av internationella enhetliga redovisningsstandards för SMEs i olika länder.AvgränsningarUppsatsen avgränsas till att omfatta länder som tillhör den anglosaxiska och kontinentaleuropeiska redovisningstraditionen samt ingår i EU eller EEA.MetodSyftet besvaras genom att analysera hur IASB gått tillväga avseende SME-projektet samt genom att tolka de yttranden som inkommit till IASB avseende diskussionsunderlaget ?Preliminary Views on Accounting Standards for Small and Medium-sized Entities?.ResultatRedovisningsidéer sprids genom idébärare samt genom tolkningsprocessen där de även blir starka och vinner legitimitet.

Syftet är att genom ett Service Management-perspektiv studera huruvida implementeringar av Lean Thinking i serviceorganisationer skapar möjligheter för ökat värdeskapande för såväl kund som organisation. Huvudfrågeställningen ser ut som följande: Hur påverkas värdeskapandet i serviceorganisationer vid en implementering av Lean Thinking? Vi har betraktat två skilda serviceorganisationer som implementerat Lean Thinking - Fritidsresor och Universitetssjukhuset i Lund - genom en kvalitativ forskningsmetod. Semi-strukturerade intervjuer har genomförts med intervjupersoner från respektive studieobjekt. Genom en litteratusstudie av Service Management- och Lean Thinking-teorier har såväl likheter som skillnader i perspektivens syn på värde och värdeskapande illustrerats.

Presentation av säljledaren och dennes roll i en försäljningsorganisation. Argumentation för att säljledaren skall arbeta aktivt tillsammans som coach med säljarna ute på fält..

An accounting issue that has received attention is the issue of identification of intangible assets in acquisitions. This is because the company's result can be different depending on how much the company chooses to identify intangible assets separated from goodwill. As the practice for identification of intangible assets lacks clarity, companies are able to account for this in different ways. In this study, the manner in which identification of intangible assets are managed by companies listed on Swedish multilateral trading facilities and the manner in which companies distribute the purchase sum on net tangible assets, intangible assets and goodwill in comparison with listed companies is examined. The study emanates from a systems approach and is descriptive.

Vårterminen 2006.

Background: It is today common for companies to provide some sort of incentive for CEO's and senior management positions to motivate, retain and benefit employees within a company. This is in order to drive the goals of the CEO and management in the direction that is desired by the owner. Currently, the Swedish centre-right government has forbidden the use of such variable pay within state-owned companies. There are two different attitudes to variable pay, one that is in favour and one that rejects it. However most people agree on the fact that a well-functioning incentive scheme can be of great strategic importance for a company.Approach: has variable pay to CEO's had any effect on the company's profitability.Aim: the aim of the study is to compare companies who use variable pay to CEO's with companies that do not in relation to their profitability in terms of profit margins, yearly performance, returns on total capital and returns on equity.Method: the study uses a quantitative approach.

 Denna uppsats behandlar hur sourcingprocessen av komplexa system på Försvarets Materielverks (FMV) kan struktureras genom att undersöka parametrar som är viktiga att beakta vid outsourcing. En del av FMV:s strategi grundar sig i att minska den interna verksamheten och att lägga större åtaganden på leverantörer av systemlösningar, för att på så sätt kunna minska behovet av interna resurser. Därför blir det viktigt att besvara huruvida systemansvar bör tas av FMV eller av en leverantör.Rapporten behandlar processen om att fatta ett beslut om make-or-buy och när och varför det är motiverat att överlåta systemansvar till leverantörer. McIvors modell om outsourcing används för att besvara frågan hur FMV bör fatta ett beslut rörande make-or-buy genom att modellen tillämpas på tre pågående projekt. Därefter används "the strategic supply wheel" för att bedöma vilka parametrar som är viktiga att uppfylla både internt och externt vid outsourcing av aktiviteter beroende på om tid, kostnad eller kvalitet är prioriterat i respektive projekt.

Syftet med denna uppsats är att undersöka vilka effekter ett styrsystem som Value Based Six Sigma gett för ITT Flygt. VBSS har influerats av främst Six Sigma men även Value Based Management och Nimbas värdemodell. Dessa begrepp presenteras närmare i uppsatsens teoriavsnitt..

In this essay, Risk and crisis management Conservation policy and normalization production, I discuss how societies, communities and individuals are responsible for the handling of catastrophes and crises. Risk and vulnerability analyzes are parts of modern risk and crisis management. The purpose of these analyzes is to prepare people and organizations for any crises. For managing this it is necessary to comprehend, be able to change mindset in creating concrete tasks and inform others.The purpose of this essay is to analyze modern risk and crisis management by studying empirical material, such as interviews, observations and literature. My aim is to combine these materials and study how they cooperate.One of the findings in this essay is that risk and vulnerability analyzes are of great complexity. These analyzes require a discussion in order to identify the development of the society's crisis management system, as well as the continued support of the individuals that have a responsibility for preventing and preparing their organizations..

ABSTRACTTitle: Senses strategic importance to the customer experience in dressing roomAuthors: Anna Andersson & Alexandra LundqvistTutor: Dr. Bertil Hultén, Associate Professor Linneaus School of Business and Economics Linnaeus UniversitySubject:  Bachelor thesis 15 hp. Business Economics C, Marketing. Linnaeus University, spring 2011Presentation of the question: Is it possible for companies to enhance customers experience in dressing rooms by strategically working with the senses?Purpose: The purpose of this paper is to describe and analyze the senses relevance to the customer experience in the dressing room and create an understanding of the dressing room from a customer and business perspective.