The matter of sustainable thinking today permeates the Western world and is now widely agreed to recognize three aspects; environmental, economic and social sustainability. Due to limitations of resources and knowledge, this concept is considerably less widespread in developing countries. Many sustainable ventures in developing countries aim to unite the three aspects and solve the pressing issue of unsustainable development, but evaluating these projects has proven to be a challenging task and tools for systematic analysis are missing. Furthermore, current frameworks lack in guidance on what tools to use for the assessment of the three sustainability aspects. This research aims to investigate how established models can be applied and what obstacles that occur when evaluating a sustainable venture in a developing country. To do this, a case study is performed on Zanzibar, Tanzania where the Swedish waste management company Zanrec is considering pursuing a sustainable venture of starting up a biodiesel production from used cooking oil. This research therefore also provides Zanrec with an evaluation of the project’s alignment with the sustainability concept. To reach the purpose of this study, two established models for evaluation are chosen; LCA for the environmental aspect and the payback method as capital budgeting tool for the economic aspect. No established evaluation tool is used for the social aspect; instead the social implications of the project are analyzed in a discussion. It is found that the applicability of the chosen tools for evaluating the biodiesel production project is highly affected by the contextual setting of a developing country. The major finding is that these tools have varying flexibility in adapting to the main challenge, which is the lack of documentation and available data. LCA is found to be a complicated and rigid tool to use if fully abiding by its associated ISO standards. Without an existing LCA knowledge base and any guidelines on how to manage missing data, the LCA tool is deemed to not reach its full potential in a developing country at this stage. The payback method is proven to be a more flexible tool that to a higher degree can be adapted to fit the setting and the requirements of the commissioner. The project’s impact areas related to the social aspect are found to be few, but to evaluate the extent of these, further research is required. / Hållbart företagande genomsyrar idag västvärlden och det är nu allmänt vedertaget att konceptet täcker in tre aspekter; miljömässig, ekonomisk och social hållbarhet. På grund av begränsningar i resurser och kunskap är hållbarhetskonceptet långt ifrån lika utbrett i utvecklingsländer. Hållbarhetsprojekt i utvecklingsländer syftar till att förena de tre aspekterna och lösa den rådande frågan om ohållbar utveckling, men det har visat sig vara en utmaning att utvärdera dessa projekt och det saknas verktyg för systematisk analys. Vidare saknar existerande modeller riktlinjer om vilka verktyg som bör användas i utvärderingen av de tre hållbarhetsaspekterna. Studien syftar till att undersöka hur etablerade utvärderingsverktyg kan tillämpas för att utvärdera ett hållbarhetsprojekt i ett utvecklingsland samt vilka hinder som detta innefattar. En fallstudie har därför utförts på Zanzibar i Tanzania, där det svenska  avfallshanteringsföretaget Zanrec överväger att genomföra ett hållbarhetsprojekt som ämnar att upprätta produktion av biodiesel från använd matolja. Därigenom syftar denna undersökning även till att förse Zanrec med en utvärdering av projektet med avseende på de de tre hållbarhetsaspekterna. I denna studie används två etablerade modeller; LCA för miljöaspekten och payback-metoden som investeringskalkylsmodell för den ekonomiska aspekten. Inget etablerat utvärderingsverktyg används för den sociala aspekten vars påverkan av projektet istället analyseras i en diskussion. Det har visat sig att tillämpbarheten av de valda verktygen för utvärdering av  biodieselprojektet i hög grad påverkas av de kontextuella förutsättningarna i ett utvecklingsland. Den viktigaste slutsatsen är att dessa verktyg har varierande flexibilitet i att anpassa sig till bristen på dokumentation och tillgänglig data, vilket är den största svårigheten. LCA har bedömts vara ett komplicerat verktyg med fasta ramar vid användning i enlighet med dess ISO-standarder. Utan en befintlig kunskapsbas kring LCA och riktlinjer för hur man ska hantera avsaknad av data, anses LCA-verktyget i dagsläget inte nå sin fulla potential i ett utvecklingsland. Paybackmetoden har visat sig vara ett mer flexibelt verktyg som i högre grad kan anpassas efter rådande förutsättningar och kraven hos uppdragsgivaren. Endast ett fåtal inverkansområden med anknytning till den sociala aspekten har identifierats som påverkade av detta projekt, men för att utvärdera omfattningen av dess påverkan behövs vidare studier.

Background and problem: There is a need for more research that is specific to a particular branch of industry when it comes to capital budgeting. Especially when it comes to mapping how companies within the Swedish forest industry proceed capital budgeting when investing in tangible fixed assets. The reason for this is that the research regarding the subject within the industry is either made abroad, focusing only on a few companies or excluding the non-financial considerations that are made during the capital budgeting process. It is not reasonable to not take these considerations into account, due to the fact that it has a great impact on the capital investment decision. Besides this, it is through both the financial and the non-financial consequences that the complex reality can be captured. In other words, capital budgeting can only be studied in large when including both financial and non-financial considerations at the same time as there is a need to delimit the research to one industry and one country.  Purpose: The purpose of this study is to map how companies within the Swedish forest industry handle capital budgeting when investing in tangible fixed assets. The mapping will be done by determining which calculation methods that are frequently used and what financial and non-financial considerations that are made. The purpose is also to define the reasons as to why the Swedish forest companies prioritize precisely these considerations when managing capital budgeting. The ambition is to make sure that the research’s conclusions depict capital budgeting in the industry and trought that contribute to a greater understanding of the practical application of capital budgeting within Swedish forest industry.  Method: The thesis is primarily described as a qualitative research that is based on interviews. The empirical data is mostly gathered through semi structured interviews with respondents from different Swedish forest companies and the interviews are supplemented with information from various websites, annual reports and internal documents.  Conclusions: Swedish forest companies are influenced by a number of factors which in turn affects how they handle capital budgeting when investing in tangible fixed assets. The financial considerations are mainly found through the usage of different investment calculation methods, where the payback method followed by the net present value method are most commonly used. The non-financial considerations are mainly characterized by industry specific conditions together with a focus on environment, security and competitiveness.

The diploma thesis is focused on the analysis of the implementation and valuation of the BIM model in a construction company. In the practical part, a specific construction company and its project is selected for the implementation and valuation using valuation plugins, which define the elements according to the design classification. For the purposes of this work, the constructions of the main building production are selected - piles, prefabricated load-bearing skeleton, wall perimeter cladding and roof folded cladding. Based on the model developed in this way, the BIM model is compiled and by exporting data from valuation plugins, an item budget is processed. The main result of this work is to perform an implementation analysis and show the advantages and disadvantages of the BIM approach to projects.

Kenya's 2010 Constitution marked a significant shift towards decentralised governance and public participation as key drivers of sustainable development (Finch and Omolo, 2015). One of the primary strategies county governments employ to achieve this goal is participatory budgeting (PB), which empowers communities and devolves power to support inclusive and equitable development. Through the Communication for Development lens, this thesis investigates the discourse surrounding participatory budgeting in Makueni County, Kenya. The study examines the communication approaches the county government applies to promote public participation, explores the role of participatory communication in facilitating public engagement in PB, and assesses the inclusivity of participatory approaches. Additionally, the research delves into the opportunities and challenges of integrating digital tools into participatory communication for PB. This aspect of the study is particularly relevant in today's digital age, where digital communication tools have become an essential aspect of communication. The thesis also considers power dynamics, social context, and the appropriate use of digital tools to foster a participatory and inclusive approach for PB.The data collection methods to dissect the research topic included semi-structured, in-depth interviews with Makueni County officials and a focus group discussion with civil society and community members. The findings of this research reveal Makueni County has public participation approach that enjoys strong government backing and efforts to institutionalise PB within the county devolution governance. The county communication approach blends participatory and top-down strategies, dominated by a monologic, one-way flow of information. However, a participatory aspect is also present, facilitated by traditional community platforms and community mobilisation through media and digital tools. While digital platforms are employed, restricted internet coverage and a digital divide hinder their effectiveness. The findings also identify limited youth and civil society participation in the communication approaches further hinder inclusive participation in the PB processes. Despite these challenges, the study suggests that Makueni County's approach is promising for participatory communication. However, to achieve a truly participatory communication approach, the county government needs to refine its communication approach to enhance inclusivity and leverage digital tools to foster effective public participation. This could cultivate transparent, accountable, and participatory communication strategies, that could yield sustainable and equitable outcomes in the participatory budgeting initiative.

No description available.

Syfte Syftet med studien är att bidra till en fördjupad förståelse för om och hur stora företag har förändrat sina formella styrmedel under covid-19 och på vilket sätt företagen har tagit lärdom om styrmedlen till tiden efter krisen. Metod Studien baseras på en kvalitativ metod där datainsamlingen skett genom semistrukturerade intervjuer med sju respondenter från tre olika företag. Valet av respondenter grundade sig i ett subjektivt och kriteriestyrt urval. Det praktiska arbetet presenteras genom transparenta och noggranna metodbeskrivningar. Slutsats Studien visar att inga större förändringar har skett i de formella styrmedlen till följd av covid-19. Resultatet påvisar att det har skett tillägg snarare än förändringar i de redan existerande processerna och rutinerna för att kunna bemöta den osäkra marknaden som covid-19 orsakat. Etablerade arbetssätt och stark position på marknaden lyfts som huvudsakliga förklaringar till resultatet. / Purpose The purpose of this study is to contribute to a deeper understanding of whether and how large companies have changed their formal control systems during covid-19 and in what way the companies have learned from the formal control systems till the time after the crisis. Method The study is based on a qualitative method where the datacollection took place through semi-structured interviews with seven respondents from three different companies. The respondents were based on a subjective and a criteria-driven selection. The practical work is presented through transparent and accurate method descriptions. Conclusion The study shows that no major changes has been done with the formal control systems because of covid-19. The result shows that there have been additions rather than changes to the already existing processes and routines in order to respond to the uncertain market caused by covid-19. Established working methods and strong position in the market are highlighted as the main explanations to the result.

Det finns forskning som säger att under en kris gynnas organisationer av att använda det  mer traditionella budgetsystemet och forskning som menar att den budgetlösa metoden  är att föredra. Det här undersöks genom att se hur sex stycken principer av beyond  budgeting används inom företaget Ahlsell Sverige AB. Syftet med arbetet är således att  öka förståelsen för hur Ahlsell styr sin verksamhet, hur de använder principerna och se  hur det påverkades under coronapandemin. Har krisen medfört att företaget agerade på  ett sätt som är mindre i linje med beyond budgeting?  Med det ovan nämnda har en fallstudie varit grunden i forskningsdesignen och metoden.  Där en kvalitativ forskning med en induktiv ansats har följts för att sedan utföra  semistrukturerade intervjuer hos ett antal respondenter inom företaget. I och med  intervjuerna har målbilden varit att få ut nyanserad och djupgående information.  Baserat på den insamlade empiriska datan samt analysen tillsammans med teorin, har  slutsatserna varit att Ahlsell använder sex styrprinciper inom beyond budgeting i olika  former. Vissa ligger helt i linje med beyond budgeting men andra ligger mindre i linje  med styrprocesserna. Det framkommer i slutsatserna att coronapandemin inte påverkat  företaget och styrprocesserna särskilt mycket alls. Ahlsell visade fina siffror och  fortsatte att styra budgetlöst i samma riktning utan stora ändringar. / There is research that says that during a crisis, organizations benefit by using the more  traditional budgeting system and research that means that the beyond budgeting method  is to be preferred. The basis of our research is to see how a beyond budgeting company  used the six management control principles during the corona pandemic. This is  examined by seeing how the six principles of beyond budgeting are used within the  company Ahlsell Sverige AB. The purpose of the work is thus to increase understanding  of how Ahlsell manages its operations, how they use the principles and see how it was  affected during the corona pandemic. Did the crisis result in the company operating in a  way that is less in line with beyond budgeting?  With the aforementioned, a case study has been the basis of the research design and  method. Where qualitative research with an inductive approach has been followed to  then carry out semi-structured interviews with a number of respondents within the  company. With the interviews, the goal has been to obtain nuanced and in-depth  information.  Based on the collected empirical data, as well as the analysis together with the theory,  the conclusions have been that they use the six principles within beyond budgeting in  different forms. Some are completely in line with beyond budgeting principles but  others are less in line with beyond budgeting. It appears in the conclusions that the  corona pandemic did not affect the company and the management processes very much  at all. Ahlsell showed good numbers and continued to use control without a budget in  the same direction without major changes.

Bakgrund och problem: Investeringar inom offentliga verksamheter skiljer sig mot privata verksamheter vilket grundar sig i dess icke-vinstdrivande karaktär. Detta påverkar även investeringsbedömningen. Tidigare forskning har visat att offentliga verksamheter inte använder företagsekonomiska investeringskalkyler. Istället prioriteras kvalitativa aspekter vid beslutsfattandet, trots att investeringskalkyler benämns som viktiga för välgrundade beslut. Vidare finns det inte heller några specifika kvalitativa faktorer som är särskilt framträdande i offentliga verksamheter.  Syfte: Syftet studien är undersöka och få förståelse för investeringsbedömning i offentliga verksamheter. Studien syftar därtill att identifiera vilka beslutsunderlag som användes vid beslutet av att investera i megaprojekt.  Metodval: Studien är av ett kvalitativ slag med en abduktiv forskningsansats. Vidare är det en enfallsstudie av Region Kronoberg där den empiriska insamlingen framförallt baseras på semistrukturerade intervjuer men även dokumentgranskning.  Slutsatser: Investeringskalkyler används inte som ett beslutsunderlag i offentliga verksamheter. Istället anses icke-finansiella aspekter viktigare där kvalitativa beslutsunderlag som omfattar säkerhetsaspekter, tillväxtrelaterade behov och förbättring av service visat sig vara avgörande. / Background and problem: Investments in the public sector are different from the private sector because of their nonprofitable character. This further affects the evaluation of capital investments. Previous research has proved that public organizations do not use traditional investment calculations. Instead they prioritize qualitative aspects in decision-making, despite the methods being considered essential for making good decisions. However there are no specific qualitative factors that are particularly prominent. Purpose: The purpose of the study is to understand the use of capital budgeting techniques in the public sector. Moreover, the study aims to identify what the decision of investing in megaprojects is based on.   Method: The study is of a qualitative nature, with an abductive research approach. Furthermore it is a case study of Region Kronoberg where the empirical material primarily is based on semi-structured interview but also from document review. Conclusions: Traditional capital budgeting methods proved not to be used in the public sector. Insted, simple calculations where used in order to evaluate if it was possible to finance the investment. Additionally, the study proved that the public sector prioritized qualitative aspects such as healthy and safety issues, growth-related needs and service enhancement.

The purpose of research is to improve the methods of management accounting and budgeting at the enterprises of oil and gas complex. The relevance of the topic chosen based on the fact that the current state of the Russian economy is characterized by significant instability caused by the combined influence of endogenous and exogenous factors, the most significant of which are the reduction of energy prices and the closure of a number of Russian companies' access to foreign capital markets and high-tech equipment. As a result, the greatest negative impact felt by oil and gas companies. This raises the need for more efficient management of costs and in identifying intra-reserves basis of information which is intended to be a rational system of management accounting and budgeting. The following provisions and the results of the research are presented and justified in the master's thesis, which have scientific novelty and are the subject of protection: Improved methods of management accounting, reflecting the features of the administrative and management structure (centers of financial responsibility (CFA)), oil and gas companies, which allows to improve the quality of information support of managerial decision-making. Improved scheme of formation of budgets for oil and gas companies, taking into account the specifics of preparation of core budgets, designed to provide a drawing adapted to the peculiarities of activity of the enterprises of oil and gas complex targets. A draft Regulation "On management accounting and budgeting at the enterprises of oil and gas industry", which allows to systematize the process of preparing the relevant information basis. / Цель исследования состоит в усовершенствовании методики управленческого учета и бюджетирования на предприятиях нефтегазового комплекса. Актуальность выбранной темы обосновывается тем, что современное состояние экономики России характеризуется существенной нестабильностью, вызванной совокупным влиянием эндогенных и экзогенных факторов, наиболее существенными из которых являются снижение цен на энергоресурсы и закрытие для ряда российских компаний доступа к иностранному капиталу и рынку высокотехнологичного оборудования. Как следствие наибольшее негативное воздействие ощутили на себе предприятия нефтегазового комплекса. В этой связи возникает необходимость в более эффективном управлении затратами и в выявлении внутрифирменных резервов, информационной основой для которых призвана стать рациональная система управленческого учета и бюджетирования. В магистерской диссертации сформулированы и обоснованы следующие положения и результаты исследования, которые обладают научной новизной и являются предметом защиты: Усовершенствована методика управленческого учета, отражающая особенности административно-управленческой структуры (центров финансовой ответственности (ЦФО)) предприятий нефтегазового комплекса, позволяющая повысить качество информационного обеспечения принятия управленческих решений. Усовершенствована схема формирования бюджетов на предприятиях нефтегазового комплекса, учитывающая специфику составления основных бюджетов, призванная обеспечить составление адаптированных к особенностям деятельности предприятий нефтегазового комплекса плановых показателей. Разработан проект положения «Об управленческом учете и бюджетировании на предприятиях нефтегазового комплекса», позволяющий систематизировать процесс подготовки соответствующего информационного базиса.

The purpose of the master's thesis is to study accounting and analytical support for the formation of financial results in the food industry to improve the financial planning business. The relevance of the topic due to the fact that the operation of enterprises in market conditions is a precondition for concentration of attention on the problems of the organization of financial planning and control of financial results, as it affects the financial condition of enterprises and, accordingly, the economic development of the country. Provision of scientific novelty disclosed in this master's thesis: 1) identified and theoretically substantiated the role and place of the formation of financial results across the enterprise planning system, taking into account industry-specific (food industry); 2) an improved form of the "Report on financial results "with elements of the financial analysis, consistent with the objectives of the enterprise. The practical significance of this work is determined in terms of the development of recommendations to improve financial control and forecasting of JSC "Poultry" Sredneuralskaya ", including using methods SWOT and STEP analysis. / Целью магистерской диссертации является исследование учетно-аналитического обеспечения формирования финансовых результатов в пищевой промышленности для совершенствования системы финансового планирования предприятий. Актуальность данной темы объясняется тем что, функционирование предприятий в рыночных условиях является предпосылкой концентрации внимания на проблемах организации финансового планирования и контроля финансовых результатов, поскольку от этого зависит финансовое состояние предприятий, и, соответственно, экономическое развитие страны. Положения научной новизны раскрываемые в настоящей магистерской диссертации: 1) идентифицированы и теоретически обоснованы роль и место процесса формирования финансовых результатов в рамках системы планирования предприятия, с учетом отраслевой специфики (пищевой промышленности); 2) предложена усовершенствованная форма «Отчета о финансовых результатах» с элементами финансового анализа, согласованными с целями деятельности предприятия. Практическая значимость данной работы определяется с точки зрения разработки рекомендаций по совершенствованию финансового контроля и прогнозирования работы ОАО «Птицефабрика «Среднеуральская», в том числе с использованием методов SWOT и STEP анализа.