The purpose of this research is to examine the implications of the provisions in the Swedish Code of Corporate Governance (the Code) concerning auditor attestation of the internal control report. We will focus on how the auditors? augmented responsibilities will affect the efficiency in the audit process.Our research indicates that the main benefit from reviewing the internal control report is achieving more reliable internal controls, which results in greater prevention of misstatements in the financial statements. This will affect the efficiency in the audit process since the auditor can place more reliance on internal controls when performing audit procedures. This implies that the benefits of preventing misstatements could outweigh the efforts and resources spent on reviewing the internal control report..

Although Lean has received an increased amount of attention in the service context, research still has not established how successfully Lean manages to increase service productivity; since service productivity consists of both efficiency and quality. Research regarding productivity discusses the risk of a tradeoff between efficiency and quality in service production processes. Therefore, this thesis aims to explore if the tradeoff in a production setting with low variability in demand and low customer participation exists, after Lean has been implemented. With a qualitative approach, a case study has been conducted at Scandinavian Airlines Ground Handling to evaluate the effects of Lean in the baggage handling process. The result of the study shows that the tradeoff has not been overcome; efficiency has increased at the expense of quality.

This thesis has identified and studied measures to allow for reduced use of electricity in a waste incineration plant in western Sweden. The energy extracted from the waste at the powerplant is utilized and sold in form of electricity and heat. Technical and environmentally the combined heat and power plant is by today's standards among the leading waste incineration plants in the world. The owners are constantly striving to improve the efficiency of the waste incineration plant. They have seen the opportunities for savings in reducing internal usage of electricity.

In today?s larger companies internal auditing is a common concept. For about twenty years ago companies? use of internal auditing took a turn from having been something popular to becoming more notorious. In this thesis we examine what might have caused that turn, We do this by looking at the vision and way of working for about twenty years ago and how the view of the area is today.

Internal marketing has been proposed as a means of gaining competetive edge in a market where service quality is an important precursor to performance. Still, the practical application of internal marketing remains relatively limited, which is hypothesized to be partly attributable to a widespread lack of the required philosophy which facilitates the effective implementation of internal marketing. The concept of internal market orientation (IMO) has been proposed as an accurate representation of this philosophy. This thesis attemps to assess the relevance of an IMO in relation to the internal marketing activities of an organisation. The findings of the study imply that IMO related activities impacts the effectiveness of internal marketing and that it thus provides a valuable tool in the process of implementing internal marketing strategies..

The object for this study is a company developing and manufacturing vehicles for heavy transportation. The company distributes their products on a global market. Therefore the company is required to have efficient internal production development processes in order to successfully beat the competition. The purpose of this master thesis is to study how this particular company intends to implement their standardized theoretical product development process within their organization and how well it is done. We intend to identify and specify if the process has any unexploited capacity.

In today?s fast growing and closely connected society, a reliable and energy efficient transportation system is more than ever desirable. Nowadays the significant part of the transportation sector?s energy demand is supplied by fossil fuels.Improving energy efficiency in combustion engines will result in reduction of fuel consumption and CO2 emissions. A modern internal combustion engine has an efficiency of 30-45 %, where the most energy loss occurs as result of heat losses in the exhaust and cooling systems.

I transportbranschen finns behov av ett gemensamt och standardiserat mått för mätning av effektivitet och trots avancerade IT-system och moderna verktyg råder det idag avsaknad av detta. Transportföretagen behöver inte bara ta fram egna, interna mått utan också accepterade och vedertagna mått som kan användas för att kommunicera med kunder, myndigheter och andra externa intressenter..

Biogas is a gaseous fuel, rich in methane, produced through a biological route in an anaerobic digester. A gas engine generates combined heat and power, which can be used at the farm to reduce energy cost. The process also generates a digestate, with better utilization of nutrient compared to cattle manure. The aim of this study is to analyze the profitability of a farm-scale biogas plant for combined heat and power (CHP) at Wapnö. Wapnö is an agriculture company located in the southern part of Sweden.

In the society of today it?s very hard for companies to succeed with mergers. (A.L.Pablo, M.Javidan:2004) This study intends to elucidate the importance of internal marketing and internal communication with mergers. The intention with this essay is to study and analyse the merger between the two companies Astra and Zeneca and study the employers at the time when the merger took place in 1999.I have chosen to do this study on the basis of an employer?s perspective.

This thesis is a case study of the informal internal communication at a Swedish government agency called Swedac. The purpose of the study was to investigate how the employees perceive and use the informal internal communication, what communication media they utilize for it and how the informal internal communication correlates to certain aspects of the organizational structure. In order to achieve this, six qualitative interviews was carried out with employees in the organization. Since informal internal communication is not a well-defined concept I explained my view of the concept in the thesis. The results show that the informal internal communication is very important and fairly widespread at Swedac.

Internal marketing is according to the theories especially important in the service industry. The purpose of this thesis was to study how service companies work with internal marketing and especially motivation. Our case study, based on interviews conducted on Malmia hotel in Skellefteå, showed that internal marketing plays a vital part in the companie´s success, and that internal marketing is an ongoing process at Malmia hotel. Our study also showed that Malmia hotel works with internal marketing according to the recommendations of the theories..

Title: Management control of facility efficiency in municipalities - A case study of Halmstad municipalityLevel: BachelorSeminar date: 2012-05-31Authors: Markus Nilsson & Sara MattssonAdvisor: Sven-Ola CarlssonKey words: Control management in municipality, facility efficiency, management by objectives, internal rents and incentivesBackground: The public sector owns and manages a large property portfolio and in the municipalities, the properties are always a big cost item. Because of the outside world changes and the public interest, the properties should be used as efficiently as possible.Purpose: The purpose of this paper is to describe how control management of facilities looks like a municipality. The paper also seeks to explain how employees work to make the facilities more efficient in a municipality.Methodology: The authors use a qualitative method with open interviews.Theoretical perspectives: The choice of theory was made with the field of management control and facility efficiency in mind. The theory therefore includes management by objectives, internal rents and reward systems, motivation and communication within organizations.Empirical foundation: The organization has undergone a reorganization 2010/2011. There are no clear incentives to reduce facility costs.

Title: Management control of facility efficiency in municipalities - A case study of Halmstad municipalityLevel: BachelorSeminar date: 2012-05-31Authors: Markus Nilsson & Sara MattssonAdvisor: Sven-Ola CarlssonKey words: Control management in municipality, facility efficiency, management by objectives, internal rents and incentivesBackground: The public sector owns and manages a large property portfolio and in the municipalities, the properties are always a big cost item. Because of the outside world changes and the public interest, the properties should be used as efficiently as possible.Purpose: The purpose of this paper is to describe how control management of facilities looks like a municipality. The paper also seeks to explain how employees work to make the facilities more efficient in a municipality.Methodology: The authors use a qualitative method with open interviews.Theoretical perspectives: The choice of theory was made with the field of management control and facility efficiency in mind. The theory therefore includes management by objectives, internal rents and reward systems, motivation and communication within organizations.Empirical foundation: The organization has undergone a reorganization 2010/2011. There are no clear incentives to reduce facility costs.

This study focuses on the internal marketing and how it affects the complaints by companies? communication control. Our purpose with this subject is to increase the understanding of which components affects the relation between internal marketing, communication control and complaints. We have chosen the subject, internal marketing because it caught our interest in an earlier course. On the basis of the literature of costumer complaint there have not been so much research about it and that is why we have chosen this perspective on internal marketing.This study is based on a qualitative approach.