Trots att intentionerna med organisationsförändringen har många goda utgångspunkter kan den stöta på problem vid implementeringsfasen. Det har framkommit att meningsskiljaktigheter uppkommit till följd av rädsla för åsidosättande av personliga intressen och otydlig kommunikation. Även hanteringen av processen, skapandet av angelägenhetsmedvetande och tydliggörande av mål och visioner är faktorer som lett till att upplevelserna av förändringsarbetet skiljt sig åt..

Huvudsyftet med detta examensarbete var att jämföra SchlumbergerSemas projektmodell PROMISE (Project Management in Sema) mot ett mindre antal projektmodeller och som en orienterande del till jämförelsen skapa en utvärderingsmetod för PROMISE projekt. Utvärderingsmetoden ges inte någon större del i detta examensarbete, förutom den skapade checklistan som utformades efter den inledande litteraturstudien. Den största delen i detta arbete består av den jämförelse som gjordes mot PROMISE. De projektmodeller som jämfördes mot PROMISE var PPS (Praktisk Projekt Styrning) som är TietoEnators projektmodell samt PQM (Project Quality Management) som är Svenska Projektfabrikens projektmodell. Jämförelsen utfördes övergripande på områdena processorientering, fas, dokumentation och organisation.

The purpose of this thesis is to examine whether the concept of permanent establishment, as defined in Article 5 of the OECD Model Tax Convention on Income and Capital, is applicable to electronic commerce and if so whether the current definition is able to appropriately deal with the challenges of electronic commerce.In 2003, the OECD added a new section to the Commentary on the Model Tax Convention on Article 5. The new section is a clarification on the application of the permanent establishment definition in electronic commerce.The current definition of permanent establishment in the Model Tax Convention relies on the physical presence of a foreign corporation as the threshold for source taxation. While the current definition, prima facie, might be applicable on electronic commerce, the highly mobile nature of electronic commerce might affect the current revenue distribution equilibrium between states..

Schmallenberg virus (SBV) is a novel arthropod-borne orthobunyavirus emerging in Europe in 2011 to 2012. Acute SBV infection causes diarrhoea, fever and reduced milk production in dairy cattle, but it is mainly the reproductive disorders (abortions, malformed foetuses and stillborn animals) in ruminants that have caused substantial economical losses. The prevalence of the virus outside of Europe is poorly investigated. SBV or SBV-like antibodies were detected in Mozambique in 2013, which raised interest for a similar study in Tanzania. In this study in Tanzania, blood samples were collected from 478 sheep and goats from 39 herds in 15 different villages in three districts, covering areas in the north, south and east of Tanzania. The epidemiology of the virus was investigated by tracing antibodies by ELISA and mapping of the virus by PCR was started.

Purpose Based on the new comprehensive income due to changes in IAS 1, the authors aim to describe how a listed corporate accounting is affected by IAS 1 and the new income statement.Methodology This study uses an inductive approach with a combination of qualitative and quantitative data, using financial rapports from the investment company Latour. This case study is based on Latour?s all published financial statements under the period 2008 to 2012.Result The study resulted in different observations of Latour's operational and financial performance, share price trends as well as ratios. The study's authors can see that Latour's net income and comprehensive income differ due to changes in IAS 1. They can also observe the effect of clean surplus in Latour?s income statement.

Undersökningen skapade inte underlag för att fastställa att samband mellan ägarstrukturen och kapitalstrukturen finns. Även då vi har resultat som stödjer tidigare forskning när det gäller ägarkoncentrationens inverkan på kapitalstrukturen så skall resultatet tolkas med viss försiktighet. Den enskilt största anledningen till detta är den stora resultatvariation som uppvisas beroende på val av mätmetod..

Today environmental management systems (EMS) are common documents (more correctly, a combination of documents) that direct, steer and regulate environmental efforts within many companies. The intention of EMS is that its guidelines are reflected in how the employee carries out his everyday work tasks. This study aims to illuminate the attitudes that exist regarding the EMS at ALSTOM Power Sweden. By using questionnaires and interviews as a method to communicate with employees,a study of the existing attitudes regarding the EMS was carried out. The results were analyzed categorically and statistically and show that there are consistent attitudes among employees, but that there are also inconsistent attitudes.

In fisheries, there is a long tradition to use catch data when evaluating changes in the stock and effects from harvesting. It is a common practice to use Catch Per Unit Effort (CPUE) as an index of population size, and several studies have investigated the properties of CPUE in relation to population abundance, spatial distribution and efficiency of gear. In research, catch rate on trap-transects is used as an index of abundance for wildlife species but CPUE is rarely applied as a tool in harvest management.In 1993, more than 60 000 km2 of the state managed mountain range in Sweden was opened to the public for small game hunting, under the responsibility of the county administrative boards in Jämtland, Västerbotten and Norrbotten. The total area is now divided into 332 hunting units (median=73 km2) and an internet based system is used to administer licences and reporting bag statistic. Each hunter has to register the results within two weeks after the hunt.

By identifying effects that a buyout-firm has on management control systems in its portfolio companies, the aim of this thesis is to explain how such effects differs between the companies and finally to explain why the effects differs even though the companies are owned by the same buyout-firm. The study is conducted as a qualitative case study based on interviews with representatives from the studied buyout-firm and three of its portfolio companies.By analyzing the empirical findings with frameworks and theories within management control systems and value creation, we cannot only identify effects that are common for all portfolio companies but we can also observe differences between the portfolio companies.The identified effects that are common for all portfolio companies are: increased internal reporting burden, increased perceived risk of getting laid off among managers and co-workers and replacement of the board immediately after acquisition.The effects that are observed only for two portfolio companies are: increased focus on short-term planning, higher financial targets, replacement of company management upon acquisition and moving of decision authorities to higher organizational levels. Differences are observed although the portfolio companies are owned by the same buyout-firm due to: differences in management and co-workers equity stake in the portfolio companies, differences in business complexity and differences in planned exit-horizon..

The aim of this study is to understand the situation on the Swedish Market for Drugstores and a creation of a new approach to marketing research, based on the thesis? methodological proceeding. With the help of different methodological approaches and different theories the study's purpose will be solved in an uncommon, untraditional way..

Purpose:        The intention of this study is to distinguish if there is a correlation between mutual funds administration fee and their return. The study will also observe if there is a difference regarding the return between active and passive management fees.Method:        The study is founded on a deductive approach because the study is based on existing theories. Quantitative research based on statistical data has been used. A correlation analysis has been applied to determine if there is a correlation between the chosen variables.Conclusion:   The conclusion of the study is that active management of funds mainly do not give a higher return than passive management funds. Neither is the administration fee dependent on the risk a fund has..

Purpose: This study deals with warehouse management with an emphasis on vertical lift modules (VLM). The aim is to examine the effect of the implementation of VLM on a business's warehouse management. In order to obtain a result, the study has been based on the following questions:? How was the warehouse management designed before the implementation of VLM?? How is warehouse management designed after the implementation of VLM?Method: To be able to answer these questions, interviews with ten users of VLM performed. All users usually lift systems from the same manufacturer.

Genom främst psykografiska variabler kommer segmentet ?de små kejsarna, 15-24 års? nuvarande och framtida beteende och livsstil beskrivas ur ett företagsekonomiskt perspektiv. Ansats kommer även att göras till att undersöka huruvida segmentet har berörts av den samhällsförändring som skett i Kina..

Sammanfattning Uppsatsens titel: Earned Value Management ? Ett projektstyrningsinstrument mellan FMV och Kockums. Seminariedatum:2007-06-05 Ämne/Kurs:FEK 582 Kandidatuppsats, 10 poäng Författare:Dennis Andersson, Anders Ellström, Viktor Tornberg Handledare:Per Magnus Andersson, Olof Arwidi Nyckelord:Projektstyrning, projekt, Earned Value, Earned Value Manage¬ment, EVM. Syfte:Syftet med denna uppsats är att beskriva och analysera Earned Value Management (EVM) som projektstyrningsinstrument mellan Försvarets materielverk (FMV) och Kockums vid halvtids¬moderniseringen (HTM) av minröjningsfartyg Landsort. Metod:Kvalitativa intervjuer har gjorts med respondenter som har ledande projektbefattningar inom FMV och Kockums.

 Bachelor thesis within Business AdministrationTitle: Effective estate managementAuthor: Joacim StåhlPatrik StyrbjörnTutor: Gunnar WramsbyDate: 2008-06-05Subject terms: Estate management, efficiency, key figure, good examples, manager, real estate Abstract:Background: Concerning the global economy and the picture given in real estate business that efficiency and profitability are needed to survive is it intresting to study and search for good example to reach an effective and profitable estate management.Purpose: The purpose of the thesis is to describe the work of real estate concern to reach efficiency and profitability from the owner/manager perspective.Method: Through qualitative interviews with eight respondents in four different real estate concerns describe good examples on effective estate management and with this fulfil the purpose of this essay. Two interviews per company were made, one at the company and one over phone to reach better security concerning the answers.Theory: The theory is divided in to four mainparts were the first two explains estate management and financial control. Thereafter comes an impression concerning efficiency and how efficiency is secured in estate mangement from a theoratical perspective.Empiri: This part of the essay is about the interviews made and through them show how real estate concern works with efficiency by focusing on good examples in which the companys find themself efficient.Analysis: Comparing the theories and the empirical research to analys and try to describe efficient estate management.Conclusions: Efficient estate management is about controlling the costs and especially about the opreating costs. Important to reach operative efficiency is therefore to continuosly follow up the costs and to do readings every month. To compose and continuosly work with budget and action plans for each estate is important in order to reach efficiency in the management of estates.