This thesis examines the approach for implementing strategy that has been applied by the study object, Svenska Spel. The specific approach originates from the theories of Elliot Jaques, whose key proposal is that individuals have different capability of carrying out tasks over different time-spans. The main purpose of the study is to analyze how the approach has influenced the management control systems in use, in order to ensure that the strategy is successfully implemented on corporate as well as operational level. Twenty in debt interviews conducted with employees, representing a vertical cross section throughout the organization, are the main source of the study?s empirical foundation.

Globalization has among other tendencies led to the emergence of new ways of doing business. One of the ways for organizations to meet the demands of a new competitive landscape has been through management accounting change, a field which has become increasingly popular in research. This paper builds on that research and seeks to investigate the case of the implementation of a new management accounting system in a Swedish company which was triggered by strategic change. Commonality through the interactive approach is by some researchers seen as a key to successful change. This approach is contrasted to the importance of symbolic constructs and change recipients? cognitive effort to understand the meaning of change for which Framing theory is applied.

Abstract: Since the implementation of IFRS, many changes in accounting standards have occured. Companies that follow IFRS must therefore always adapt and change its accountingprinciples according to changes made by IFRS. The latest change that companies must consider and adapt to in their financial accounting is the revised version of IAS 19 regarding pensions. This study aims to investigate if there is a relationship between financial accounting and management accounting due to changes made by IASB. More specifically the study investgates how the removal of the corridormethod and the introduction of IAS 19 as an external approach has affected its management accounting in three large corporations in Sweden.

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..

The Intellectual Capital Statement facilitates the mapping of interdependent and simultaneously impacting intellectual capital factors in a unique way. The process-orientation of the German approach differentiates it from its predecessors and gives an advantage over alternative procedures. By combining these aspects with the possibility to communicate the company?s efforts and progress in the field of intellectual capital, the German Intellectual Capital Statement (Wissensbilanz) provides an effective management tool..

This study will shed light on the subject of system management and system management models. It is important that everyone within an administrative organization understand business objectives and needs of the users who work with the systems. It is vital for the activity to form a structured approach for its management, which includes a system management model. Every company has its individual system management model that is tailored to support their management of a business IT systems. According to Brandt (2000), a system management system model is defined as "an idealized image of how you want the system management work is conducted".

Trough the contact with the HR (Human Resources) department of home care management in Halmstad municipality, emerged from the management a wish for a documentation for what should be included in leadership at middle management level in the future. People in middle management positions have a large impact on the operation staff and are also in charge of the individual corporate performance and its success. As we have previously been active in the management of multiple role configurations, including middle-management positions, we have some prior understanding of the complexity of this position. The study was conducted with the aim to investigate different aspects of what leadership for middle managers in home care management in Halmstad municipality may mean to them. With the help of different theories and models various aspects were analyzed due to the impact of leadership.Due to the studies purpose and questions, two focus groups was conducted and interviews with respondents from both the lower and superior positions in home care management in Halmstad municipality was done.

The aim of this study is to investigate the problematisation of the swedish railwaysector during the early 1990?s from a New public management-perspective. The method of approach is a ?What is the problem represented to be?-analysis as advocated by Carol Bacchi. By applying this method to the official investigation aimed at providing suggestions for increasing competition in the railway sector it has been shown that the process of deregulation has strong connections to the ideas and models suggested by the New public management-ideology of organisational theory. .

The purpose of this research is to evaluate traditional market segmentation variables, as criticism has been directed towards these variables. Based on our problem discussion we find it motivating to undertake investigation in order to understand which connotations an ethnographic approach will provide. Methodology:We have applied an ethnographic approach, which has enabled us to attain under the surface knowledge from our respondents. Theoretical perspective:As we wanted to evaluate existing traditional segmentation variables, we decided to only include theory regarding these variables. Empirical data:In order to collect our data, we observed seven respondents at Ikea and conducted observations and in-depth interviews in their homes.

Fresh water has become more and more of a scarce commodity. Water scarcity isn't first and foremost a cause of drought and wasting, but a cause of inequality and mismanagement. This is not only a problem for developing countries, and there can also be variations within countries. The municipality of Gotland has a development program called Vision Gotland 2025, with goals for growth and sustainable development. The aim of this study is to examine whether the use and management of water resources on Gotland and Vision Gotland 2025 is conformed to the Water Framework Directive and the Ecosystem Approach in terms of sustainability.

The Convention on Biological Diversity (CBD) promotes the Ecosystem Approach (EA). In this thesis it is analyzed how the EA approach could be applied to regional management of coastal areas in Sweden. The aim of this report is to compare management for preserving biodiversity on a landscape level in two regional coastal areas in Uppsala and Västra Götaland respectively. In Uppsala, one of the plans consists of a previous nature reserve and in Västra Götaland, a Regional landscape strategy has been established. The ecosystem approach is used as a theoretical framework in this thesis.

This Master thesis studies how a diversified institutional care organisation can optimise its collective knowledge resources so to manage and distribute this knowledge to different parts of the organisation with help of the organisations intranet. The purpose of the study is to examine if knowledge management and the organisations intranet can be used to create, store, transfer and better use the knowledge within the organisation. Through a case study the thesis will look at different knowledge processes and their relation to the organisations intranet. The case study includes a questionnaire for the whole organisation and qualitative interviews with seven persons from different levels of the organisation. The theoretical framework of the study approaches knowledge management and intranet through four knowledge processes.

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..

The aim of this paper is to examine how the design of management control in a retail trade company affects motivation among its employees. Our purpose is to identify what actions create motivation and how management can benefit by developing and promoting such activity from its high-performing employees. Motivated personnel have become increasingly important in companies today, and companies are increasingly reliant on individual employees? capabilities. The study covers all parts of the management control system, to see how these align to create goal congruence in an organizational context.

The purpose of this study is to understand how codes of conduct function within the context of supply chain of electronic industry. This is a qualitative research and a case study is the research approach. Conclusions are that the codes of conducts could be perceived differently within different contexts. Therefore, cultural and legal issues should be considered while formulating, implementing codes of conduct or assessing the compliance..