The subject of this thesis are the costs of a specific company, their monitoring and ma-nagement. The theoretical part summarizes the information that served as the default resources. These findings have been applied in the practical part, for the selected com-pany. In the final section are formulated suggestions, which should lead to better ma-nagement of the costs.

The aim of the thesis, which is divided into a theoretical and a practical part, is to describe and analyze the current tendency in a company’s cost management, and suggest a precaution leading to an improvement. The theoretical part compiles the classification of costs, calculations, and tools and processes of cost management. The practical part then describes cost management in the analyzed company. Both vertical and horizontal financial analysis are rendered – from the analyses, precautions are defined, as well as cost items, which are suggested to be paid attention to.

Master’s thesis deals with analysis of costs of the selected company. Theoretical part brings on fundamental that is later elaborated in the second part. The selected company is introduced and also the current economic situation is evaluated in the practical part. Later the costs are analyzed and important part of the thesis is dedicated to the project of utilization of the Activity-Based Costing method. Conclusion of the thesis evaluates the results of this method.

The nature of work life and its formation have undergone major changes in recent decades. Activity-based working (ABW) is today one of the most popular working methods, where different office zones give employees the opportunity to control how and where to work. Earlier studies in the area of ABW suggests positive organizational effects, however research is limited since the working method only recently gained popularity. The purpose of this study is therefore to examine how employees perceived efficiency and social room for manoeuvre are affected in an activity-based environment. In order to achieve this a case study was carried out where observations and qualitative interviews together formed the conclusions and analyzes that were made. The result of this survey shows a positive attitude from the employees to the activity-based approach since the model creates a perceived increased efficiency. Together with the social approach that the architectural aspect of ABW offers, employees get the tools to influence and to a certain extent also control the social aspects of their work. / Arbetets natur och dess utformning har genomgått stora förändringar de senaste årtiondena. Aktivitetsbaserad verksamhet (ABV) är idag ett av de populäraste arbetssätten där olika zoner på kontoret ger medarbetarna möjlighet att själva styra över hur och var de arbetar. Tidigare forskning på området tyder på positiva organisatoriska effekter men eftersom arbetssättet relativt nyligen slagit igenom är forskning på hur det påverkar medarbetarna begränsad. Syftet med den här studien är att undersöka hur medarbetarnas upplevda effektivitet och sociala handlingsutrymme påverkas i en aktivitetsbaserad verksamhet. För att åstadkomma detta gjordes en fallstudie där observationer och kvalitativa intervjuer tillsammans formade de slutsatser och analyser som gjordes. Resultatet i denna undersökning visar en positiv inställning från medarbetarna till det aktivitetsbaserade arbetssättet som skapar en ökad upplevd effektivitet. Tillsammans med det sociala upplägg som den arkitektoniska aspekten erbjuder får medarbetarna verktyg att själva påverka och i viss mån även styra det sociala arbetslivet.

Syftet med studien var att belysa hållbarheten med aktivitetsbaserat arbetssätt (ABW) utifrån chefers egen situation med fokus på hur chefer erfar ABW samt hur chefer uppfattar hälsa och välbefinnande på aktivitetsbaserade arbetsplatser. En kvalitativ forskningsdesign med inspiration från fenomenografisk analys tillämpades med semistrukturerade intervjuer som datainsamling baserat på ett strategiskt urval. Resultatet från studien visade att fyra beskrivningskategorier kunde urskiljas för hur chefer erfar ABW. De olika kategorierna speglade chefernas uppfattningar om hur möjligheter och utmaningar med att arbeta aktivitetsbaserat påverkade arbetsvillkor och hållbarhet. Chefers främsta fokus gällande hälsa och välbefinnande utgick från medarbetarnas perspektiv som behövde balanseras mot chefers egna behov. Den flexibilitet som ABW erbjuder uppskattas av chefer och medför även  en beredskap för oväntade situationer. Det tar tid att vänja sig vid ABW och passar inte för alla individer eller för alla yrkeskategorier. För att ABW ska vara hälsofrämjande och hållbart behöver arbetssättet utvärderas mer och anpassas till den egna organisationen. / The aim of the study was to elucidate sustainability with activity-based working (ABW) based on the manager's own situation with a focus on how managers experience ABW and how managers perceive health and well-being in activity-based workplaces. A qualitative research design with semi-structured interviews as data collection with inspiration from phenomenographic analysis was used in the study. The results of the study showed that four description categories could be distinguished for how managers experience ABW. The different categories reflected managers' perceptions of how opportunities and challenges in working activity-based affect working conditions and sustainability. The managers' main focus on health and well-being was based on the employees' perspectives that need to be balanced against managers' own needs. The flexibility that ABW offers was appreciated by managers and also led to preparedness for unexpected situations. It takes time to get used to ABW and it is not suitable for all individuals or for all occupational categories. In order for ABW to be health-promoting and sustainable, the way of working needs to be evaluated more and adapted to its own organization.

Activity-Based Working and Working from home are two ways of working that have been implemented by many organizations during the past years. However, the strike of the COVID-19 pandemic has caused firms to work from home until restriction of the ongoing pandemic have alleviated. Previous research has investigated the impact on employees when working activity-based respectively working from home during the pandemic with both positive and negative outcomes regarding communication and effectivity among other aspects. The purpose of the thesis is to investigate how the COVID-19 experience have impacted employee’s attitudes toward activity-based workspace post-pandemic. The study was following a qualitative research approach by conducting a case study. Data was gathered through semi-structured interviews and analysed to identify themes to gain a more in-depth knowledge of the findings. The findings confirms that the post-pandemic way of working is a mixture of activity-based working and increased desire of working from home. This depends on the matter of task and individual’s needs, much like the activity-based theory. What has changed is the perception of working from home that has showed employees benefits of increased focus and effectivity. The activity-based office will also provide effectivity, but with the link to socializing and physical communication advantages that working from home cannot offer. Organisations can use these findings to be better prepared when implementing activity-based workplaces and/or adapting to the challenges that the “new” working way may cause in the post-pandemic era.

BAKGRUND En övergång till ett aktivitetsbaserat kontorslandskap från cellkontor har blivit en populär kontorsutformning hos svenska kommuner. Det aktivitetsbaserade kontoret kan anses vara en funktionell lösning för kunskapsintensiva organisationer och ombyggnationen kan förklaras som en organisationsförändring. Några av de vanligaste orsakerna till att organisationsförändringar misslyckas beror på att de mänskliga resurserna inte utnyttjas på rätt sätt. HRs expertkunskap om de mänskliga resurserna kan därför spela en viktig funktion vid organisationsförändringar till aktivitetsbaserade kontorslandskap. SYFTE Studien syftar till att beskriva vilka roller HR intar vid organisationsförändringar till aktivitetsbaserade kontor. METOD Studien har genomförts med en kvalitativ metod genom semistrukturerade intervjuer med åtta respondenter i fem svenska kommuner. SLUTSATS Organisationsförändringar till aktivitetsbaserade kontor kan ses som en cyklisk förändringsprocess där den transformativa förändringen, som utgörs av ombyggnationen, även består av evolutionära förändringsprocesser som i sin tur berör de mänskliga resurserna. Denna tolkning medför att HRs roller vid en organisationsförändring till aktivitetsbaserat kontor har identifierats i förändringsfaserna upptining, genomförande och återfrysning. Arbetet med mänskliga resurser präglas av ett ständigt förbättringsarbete och kan därmed förstås som en evolutionär förändringsprocess utan ett tydligt slut. Utifrån HRs expertkunskap om de mänskliga resurserna visar studiens resultat därmed att HR-medarbetarna i de studerade kommunerna agerar som förändringsledare i de evolutionära förändringsprocesserna som ett aktivitetsbaserat kontor medför snarare än kopplat till det transformativa. / BACKGROUND A transition to an activity-based office from cell-offices has become a popular office design in Swedish municipalities. The activity-based office can be considered a functional solution for knowledge-intensive organizations and the remodelling can be explained as an organizational change. Some of the most common reasons for organizational change failing are due to the inadequate use of human resources. HR's expert knowledge of human resources can therefore play an important role in organizational changes to activity-based offices. PURPOSE The study's purpose is to describe the roles HR takes in organizational change to activity[1]based offices. METHOD The study was conducted using a qualitative method through semi-structured interviews with eight respondents in five Swedish municipalities. CONCLUSION Organizational changes to activity-based offices can be seen as a cyclical process of change where the transformative change, which consists of the redevelopment, also consists of evolutionary change processes that in turn affect the human resources. This interpretation means that HR's roles in an organizational change to activity-based offices have been identified in the phases of change unfreeze, change and refreeze. The work with human resources is characterized by continuous improvement work and can thus be understood as an evolutionary process of change without a specific end. Based on HR's expert knowledge of human resources, the study's results thus show that HR employees in the studied municipalities act as change leaders in the evolutionary change processes that an activity-based office entails rather than linked to the transformative.

Many organisations have moved into an activity based workplace (ABW), and this have led to great changes for the employees’ ways of working. The workplace is supposed to provide with different workstations/environments for the employees, where they can choose the environment that best suits their task at hand, such as concentration areas or open space. This means that the employees do not have assigned seats, and they are free to choose between different workstations. The ABW is supposed to improve factors such as collaboration, satisfaction, flexibility and productivity. In order for the employees to work in ABW, the employees’ ways of working needs to change, and this is usually referred to as New Ways of Working (Newwow). It is not unusual that organisations have had problems with the implementation of Newwow, where the implementation have not been as successful as hoped. This master thesis looks into the problems that occurs when Newwow is implemented, and what factors that are important when organisations changes from traditional ways to Newwow. This thesis has been a qualitative study, interviewing people from three Swedish organisations that have implemented ABW, as well as interviewing consultants that helps customers with the implementation.    The human factor is important in the change, and there is a need to get people on-board in order to create a workplace where the employees can thrive. Many different things needs to be done in an implementation of Newwow and ABW, such as physical workplace, digitalisation, work culture and more. In this master thesis the human perspective have had more focus, as humans are going to work in the workplace and the goal is to improve their work. Many of the difficulties is usually to get humans on-board with the implementation. Making some deviations from the ABW is ok if the reasons are justified, for example someone gets to sit on an assigned seat due to health reasons. A clear and open communication has proven to be important factors for a successful implementation. Further research in Newwow and ABW is important, as many organisations are moving to ABW, which affects many employees. / Många företag har flyttat in till aktivitetsbaserat kontor (ABW), vilket har lett till stora förändringar för de anställdas sätt att arbeta. Arbetsplatsen ska tillhandahålla olika arbetsplatser/miljöer för dem anställda, där de kan välja det som bäst passar uppgifterna de har för stunden, så som koncentrationsområden eller  öppet plan. Detta innebär att de anställda inte har bestämda platser och kan fritt välja mellan olika arbetsplatser. ABW har för avsikt att förbättra faktorer så som samarbete, tillfredställelse, flexibilitet och produktivitet. För att de anställda ska jobba i ABW, så behöver deras sätt att arbeta förändras, och det är oftast kallad för New Ways of Working (Det nya arbetsättet, Newwow). Det är inte ovanligt att företag har haft problem med implementeringen av Newwow, där implementeringen inte varit så lyckat som man hoppats på.  Detta examensarbete tittar på problemen som uppstår när implementering av Newwow görs, och vilka faktorer som är viktiga för att minska motståndet när företag går över från traditionellt sätt att arbeta till Newwow. Det här arbetet har varit en kvalitativ studie, där intervjuer har gjorts med personer från tre svenska företag som har implementerat ABW, så väl som konsulter som hjälper sina kunder med implementeringen.  Människofaktorn är viktig i förändringen, och det finns behov av att få med sig folk för att kunna skapa en arbetsplats där de anställda kan lyckas i. Många olika saker behöver göras i en implementering av Newwow och ABW, så som fysiska arbetsplatsen, digitalisering, arbetskultur med mera. I detta examensarbete har människoperspektivet haft mer fokus, då människorna ska jobba i arbetsplatsen och målet är att förbättra deras arbete. Många svårigheter är oftast att få människor ombord på implementeringen. Vissa avvikelser från ABW är ok om det finns välbefogade anledningar, exempelvis att man får sitta på bestämd plats av hälsoskäl. En tydlig och öppen kommunikation har visat sig vara viktiga faktorer för en lyckad implementering. Fortsatta studier i Newwow och ABW är viktigt, då många företag flyttar in till ABW och det påverkar många anställda.

Despite our growing knowledge of virus biology they continue to present a problem to global public health. This problem arises from their high mutation rates that allow them to evade antiviral therapies that we have developed to date. An alternative solution for developing antiviral therapies could be to target host cell factors that are hijacked by the virus. The basis of this hypothesis is that if we can stop the virus from using host cell machinery or from evading host immune mechanisms we could treat the infection more efficiently. With the major research focus being on viral proteins and how we can prevent their functions, there is a lot of work to be done in finding host factors that could be the key to treating an infection. The three themes presented in this thesis broadly focus on this goal. The first theme looks at miRNAs, their interacting partners, and their dysregulation during HCV infection. A microRNA is identified from a small molecule screen of miRNAs that are dysregulated during HCV infection and its role in liver immunometabolism is examined to determine its antiviral potential and identify host factors that could be of interest to target with antiviral therapeutics. The second theme examines the potential of activity-based protein profiling techniques for complementing existing antiviral therapies. An azauracil probe is characterized to examine its ability to interact with viral polymerases and its suitability as a building block for antiviral research or therapies. The final theme uses activity-based protein profiling techniques to study a novel carbamate-hydrazone chemotype and establish its suitability as a chemical probe. The hydrazone probe’s reactivity with the mammalian proteome was determined and its interacting partners were identified using chemoproteomic techniques with an overall goal of examining its suitability for antiviral research. Overall, this thesis uses chemical and molecular biology techniques to present three differing perspectives on how to approach the discovery of host factors and develop novel antiviral therapies.

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