Title: Interorganizational accounting in close relations ? A case study of the relation between a big purchasing company and two of their most important cooperation partners Course: Master thesis in Business and Administration within Accounting, 30 ECTS Advisor: Gun Abrahamsson Theoretical framework: This thesis uses theories of business relationships, management information systems and Interorganizational accounting. Conclusions: Despite a difference in the relations the Interorganizational accounting is designed and used in a similar way. The Interorganizational accounting that exists in the two relations has a medium scope, fast timeline, high aggregation and high integration. The information is mainly used for attention directing and for decision making.

The aim of this paper is to examine how confidence in co-operative behaviour of partner is reached in a relationship between an entrepreneur and a venture capitalist. A case study has been conducted on a Swedish football club that has involved venture capital in order to develop the organization. The paper presents a theoretical approach which draws on a control model of Interorganizational relationships developed by Dekker (2004) and a model developed by Shepherd & Zacharakis (2001) illustrating how control, trust and confidence is reached in a venture capitalist-entrepreneur relationship. The relationship between the football club and the venture capitalist can simultaneously be seen as an Interorganizational relationship and a relationship between an entrepreneur and a venture capitalist. Because of the complexity of the relationship, different control problems prevail.

This thesis concerns the control of outsourced Interorganizational buyer-supplier relationships in the low-price fashion industry. A qualitative case study has been performed on two supplier relationships of a low-price fashion company. By identifying specificities of the industry and relating them to control problems and their implications on control solutions, the thesis has established a relation between industry specific characteristics and the way companies in the industry control their supplier relationships. The analysis is based on a theoretical framework created by Dekker (2004). Amongst other factors, the difficulty to define, quantify and measure the design variables of a fashion good, the high heterogeneity between individual products and the difficulty to predict the trend based demand, create high coordination requirements as well as appropriation concerns solved through extensive formal control.

In year 2009, a new housing form (here referred to as "owned apartments", in Swedish called "ägarlägenheter") was introduced in Sweden. Owned apartments are in many countries the dominating form of housing tenure, but in Stockholm, to where this thesis is delimited, only four have been established in four years. There are many possible reasons for this low establishment, but the thesis writers believe the main reason to be that the owned apartment is situated in an organizational gap. With the hypothesis that the owned apartment is situated in an organizational gap and that there are opportunities to overcome this gap through Interorganizational collaboration of the players on the market, this thesis strives towards examining if this is the case.By using Burt's theory of structural holes the concept of organizational gaps are elaborated to fit this context, since this area is previously unexplored.The data has mainly been gathered through in-depth interviews but also through secondary sources such as previous theses and newspaper articles. It has appeared that the majority of the central players are characterized by conservatism.

Syftet med Barnahus är att barn som misstänkts blivit utsatt för våld eller övergrepp ska i en trygg och barnvänlig miljö förmedla sin upplevelse, samt hjälpa barnet genom stöd och insatser att bemästra utsattheten. Studien grundas på kvalitativa intervjuer som metod. Respondenterna som ingår i studien representerar Socialtjänsten, Polismyndigheten, Åklagarmyndigheten, Barnkliniken och Barn- och ungdomspsykiatrin. Resultatet presenterar samverkansparternas upplevelse av samverkans funktion, fördelar och brister, samt hur barnets rättigheter tillämpas i utredningsprocessen. Resultatet påvisar att respondenterna upplever samverkan i Barnahus som en möjlighet till personlig och yrkesmässig utveckling, och att samverkan över yrkesrollerna är en förutsättning för att tillgodose barnets behov av skydd och trygghet.

AbstractSkolor och utbildningsprogram behöver ständigt utvecklas. Ett steg många skolor tar är att organisera lärarna i arbetslag. Det samhälls- och yrkesliv eleverna utbildas för ställer allt högre krav på styrkor i att definiera och lösa problem i ett förändringsarbete, ofta i grupp. Regeringen betonar att entreprenörskap och entreprenöriella kompetenser är viktiga förmågor för framtidens samhällsmedborgare.Traditionellt har lärare utvecklat sin kompetens och undervisning självständigt. Att delta i arbetslag ställer nya krav på ett fungerande utvecklingsarbete.

Virtual Design and Construction (VDC) is the definition for using BIM in the construction process to simulate and analyse the building. Resulting use of the technology will according to proponents lead to fewer construction errors, a better understanding between stakeholders for the construction project, less communication problems and a smoother construction process. Although BIM has according to researchers a big potential, few companies have succeeded in broad and continues implementation. The study aims to identify the factors affecting the implementation. More precisely identify what factors influencing the decision to adopt VDC and potential barriers in the diffusion process. The empirical findings are based on a case study of NCC Construction Sweden.

THE CONSTANT IMPROVAL AND REFINEMENT OF THE MOBILE TECHNOLOGY HAVE MADE IT POSSIBLEto use video in settings where such use couldn't be motivated before, due to economicaland practical reasons. The purpose of the study was to identify and explore possiblechallenges in Interorganizational use of video during emergency response work. Thiswas done by a case study of a system designed for the use of video in such situations.The study focused on operational challenges for the fire and rescue services and thehealthcare organisations, where the main challenges identified were intended to beanalysed and discussed in terms of design. The empirical results were gathered throughqualitative interviews with representatives from the fire and rescue services and thehealthcare organisations in Göteborg. This material made it clear that contextual aspectsof emergency response work lead to a couple of challenges connected to the use of videoin such situations.

Bakgrund: Forskningen kring projekt har under senare år ökat i omfattning. En anledning är att projektorganiseringen utgör ett sätt att samla ett antal specialister för att få dem att samverka mot ett gemensamt mål. Utöver de interna relationer som uppstår i projekt förekommer det även involvering av interorganisatoriska partners i samarbetet vilket är speciellt vanligt i byggprojekt som karaktäriseras av en hög grad av interorganisatorisk specialisering. Problemformuleringar: Den utpräglade specialiseringen inom byggprojekt fordrar som all annan typ av specialisering, samordning och koordinering av resurser med den skillnaden att det här handlar om samordning över de organisatoriska gränserna. Det som denna studie behandlar är därför de relationer byggföretag har till sina underentreprenörer i samband medbyggprojekt.

Bakgrund och problemformulering: Inköpsfunktionen har under de senaste åren fått en allt mer strategisk betydelse för organisationer. De strategiska inköpsbesluten blir därför allt viktigare och siktar mot att skapa effektiviseringar och kostnadsfördelar i processen. Ekonomistyrningstekniker som kan anpassas till företaget kan därför vara en mycket värdefull tillgång på en konkurrenskraftig marknad. Interorganisatoriska relationer i syfte till relationen mellan leverantör och det köpande företaget blir även mycket betydelsefull då de största kostnaderna har identifierats uppkomma hos underleverantörerna för ett producerande företag. Det finns dock en begränsad kunskap angående hur dessa ekonomistyrningstekniker hos interorganisatoriska relationer kan effektiviseras i inköpsprocessen hos ett producerande företag.