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Koncerninterna vinstöverföringar - finns det någon strategi?Persson, Martin, Röjbro, Anna, Wulff, Maria Unknown Date (has links)
<p>The purpose of our essay is to find out if there are any strategies for profit transactions in a group. To realise our purpose we conducted two case studies with interviews. But we can not draw any general conclusions.</p><p>To conduct the research we had to build a theory. In this theory we found motives to do profit transactions and how to do it. We also thought that there had to be some conflicts between the motives and the manager´s interests.</p><p>In our analysis we found that financing the dividend was a strong reason to make profit transactions between companies in the group. But this can depend on that the companies in our cases are holdingcompanies. They do not have any production of their own, their task is just to own stocks in other production companies. We also found that the legal structure of the group could be an important factor to make profit transactions between countries easier. In the theory we thought that tax planning could be a motive to do profit transactions to minimize taxes. In one case they wanted to minimize taxes. This depends on the fact that some companies in the group did very well and had to pay corporate taxes, despite the whole group did not do so well.</p><p>Our conclusions from these cases are that the corpotations strategy with profit transactions primary is to finance the dividend to the shareholders.</p><p>The dissertation is written in Swedish.</p>
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Analysmodellen - en variation i tillämpningen?Nilsson, Therése, Svensson, Camilla Unknown Date (has links)
<p>The purpose of our essay is to examine if variation exists in the way that auditors try their independence, this so called analysis-model. We will suggest some factors that influence the way auditors practise the analysis-model. The institutional theory predicts no differencies since the normative pressure could be expected to be severe. But we found that among other things people’s qualifications, personalities and audit firm’s size and age influence the way auditors try their independence. The data we collected came from nine different audit firms, where we also made observations from documentations of the analysis-model. When we analyzed this data we used Mann-Whitneys test and regression analysis, and found a significant connection to a large extent in our theory. For example between the size and age of the audit firm and how much time the auditor spends on the analysis-model and between the auditor’s sex and owner/employed and if the analysis-model is done in the beginning or in the end of the commission.</p><p>The dissertation is written in Swedish.</p>
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Relationer på den industriella marknaden - faktorer som inverkar på förtroendeJönsson, Kristian, Larsson, Isak, Siivola, Wille Unknown Date (has links)
<p>The purpose with this study has been, based on different public and private procurement conditions, to measure if there are any significant differences in the business relations between public- and private institutional kitchens. Furthermore, to observe what important influencing factors there are to maintain and develop a relationship between a producer and customer. </p><p>The result of the analysis shows that there are important factors that influences on the trust in the relationship between a producer and customer. These factors are product- and service exchange, communication, strategic purchase and social exchange. </p><p>In this examination we have showed that there are differences in the relationship between public- and private customers. Public customers receive more service and also value the examined company’s product range more than the private customers. One reason for this may be that the public customers in general serve more portions of food than the private. </p><p>The dissertation is written in Swedish. </p>
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Mutor och bestickning - vad säger lagen, vad säger moralen?Gustafsson, Sara Unknown Date (has links)
<p>What is a bribe? Sweden has a strict legal provision in how to handle crimes of corruption in comparison to the rest of the world. In spite of the strict law companies seem to have problems understanding the differences between what is legal and what is illegal. Bribery and corruption are not only counter-acted within the law but are also a frowned upon socially and morally. The common thought is that to accept a bribe is more corrupt than to offer one. Even within the law there are differences between accepting a bribe and offering one. It has been a crime for a long time to accept a bribe but the law against offering one is relatively new. The private and the public sector of the society both have to answer to the same law, but there are different rules for prosecution. On the company Kontorsbolaget AB the purchasing department works against the private market and the selling department against the public sector. With this study I found that there are differences in how the separate departments handle and understand situations that have connections with corruption. The most interesting difference was that the purchasing department were stricter than the selling department in their conception of corruption. This difference may depend upon the fact that the selling department is the one who offers the bribe, which both in common thought and in the earlier law not is such a hard crime like accepting one, which the purchasing department is exposed to.</p><p>The dissertation is written in Swedish.</p>
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Ledarskap på låga nivåer inom sjuk- och äldrevården : Hur upplever medarbetarna sin ledares agerande och beteende?Nilsson, Marie, Vendel, Sabina Unknown Date (has links)
<p>I dagens samhälle möter vi ständigt ledares behov av att öka sin kompetens när det gäller att hantera kritiska situationer inom den offentliga sektorn. Bristande kompetens hos ledarna drabbar inte bara dem själva utan även medarbetarna. Många uttalar sig om att det bristfälliga ledarskapet i den offentliga sektorn ger upphov till rekryteringssvårigheter, hög sjukfrånvaro, ineffektivitet, kvalitetsproblem, resursbrist och brist på kompetens. Även forskningsartiklar visar att det är högre sjukfrånvaro pga. dåliga ledare och det illustreras dagligen i dagspress och nyhetsförmedlingar.</p><p>I vår kultur saknar vi metoder att hantera problemet med dåligt ledarskap. Det normala är att det inte hanteras alls. Det är bara i undantagsfall som något görs åt det dåliga ledarskapet.</p><p>I vårt arbete har vi belyst hur medarbetarna upplever sin ledare och hur medarbetarna ser på sin ledare när ledaren ska fatta beslut om problem och konflikter som kan uppstå när organisationen utsätts för en kritisk situation. För att veta hur medarbetarna uppfattar sin ledare har vi gått in på viktiga faktorer som hur ledaren informerar sina medarbetare och hur medarbetarna uppfattar sin ledares kompetens och personliga egenskaper.</p><p>Utifrån detta försökte vi sedan avgöra vilken ledarstil ledaren utövar och om ledaren utövar ett gott eller dåligt ledarskap.</p><p>För att kunna utreda hur medarbetarna ser på sin ledare har vi gjort sex personintervjuer inom sjuk– och äldrevården. Utifrån medarbetarnas tolkningar om sin ledare gjorde vi sedan vår tolkning av materialet vi fått från intervjupersonerna.</p><p>I vår slutsats så har vi bland annat kommit fram till att det är vanligt att ledare går direkt från golvet till ledare utan vare sig utbildning, kompetens eller erfarenhet av ledarskap. Ett problem som ledarna har är att de har svårt att skilja på om de är ledare eller medarbetare. Informationen är bristfällig på många arbetsplatser. Om ledarna inte kan eller vill informera så tappar medarbetarna snabbt förtroende för sin ledare. En annan orsak till att medarbetarna inte har förtroende för sin ledare beror på att medarbetarna ser sin ledare som kompis istället för en ledare.</p><p>______________________</p><p>In our composition have we elucidated how the colleagues experience their leader and how the colleagues look at their leader when it comes to making a decision of problems and conflicts which can arise when the organisation is exposed to a critical situation. To get to know how the colleagues experience their leader we have taken up important factors like how the leader inform her/his staff, how the colleagues experience their leaders competences’ and personal qualities. From these factors we tried to decide which leaderstyle the leader practises and if the leaders practise a good or a bad leadership.</p><p>To analyse how the colleagues look at their leader we have done six personal interviews.</p><p>From the colleagues’ version of their leader we did our version of the data we got from the interviews. One problem that the leaders have is that they have hard to separate if they are a leader or a colleague. The information is bad on many workplaces. If the leaders not can or want to inform the staff, the colleagues loose their trust in their leader. Another explanation regarding the fact that the colleagues do not trust their leader is that the colleagues look at their leader as a friend instead of a leader.</p><p>The dissertation is written in Swedish.</p>
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Service Management - har banken lyckats möta kundernas efterfrågan vad gäller utbud och kvalitet?Nilsson, Hanna, Persson, Jeanette Unknown Date (has links)
<p>Syfte: </p><p>Identifiera vad befintliga företagskunder vill ha för service. Detta för att banken ska behålla och vårda sina kunder samt skapa konkurrensfördelar.</p><p>Metod: </p><p>För att komma fram till svaret på vår problemformulering använder vi oss av intervjuer, enkäter och företagsbesök. Informationen vi får fram ur dessa jämför vi sedan med våra teorier.</p><p>Slutsats: </p><p>Kristianstads Sparbank har i nuläget ett serviceutbud som stämmer väl överens med vad deras företagskunder efterfrågar. Banken har lyckats väl med sanningens ögonblick då företagen generellt ger höga medelbetyg på den service som banken erbjuder. De mest intressanta slutsatserna har vi kunnat dra utifrån kommentarerna på enkäten. Det som företagen är mest missnöjda med är internetbanken, avgifter och räntan.</p><p>______________________</p><p>Purpose: </p><p>To identify what kind of service existing customers want. This is because the bank should be able to keep and nourish their customers. </p><p>Method: </p><p>To answer the problem we use interviews, opinion polls and company visits. The information we gain we then compare to our theories.</p><p>Conclusion: </p><p>Kristianstads Sparbank now has a service supply that well agrees with what the customers’ demand. The bank has succeeded with the moment of truth when the companies give high grades to the service the bank offers. The most interesting conclusions we have drawn from the comments on the opinion poll. What the companies are most dissatisfied with is the internetbank, fees and the interest. </p><p>The dissertation is written in Swedish.</p>
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Etik och moral - ett högaktuellt ämneÅkesson, Jonas Unknown Date (has links)
<p>Detta arbete handlar om Etik och Moral och om hur helt vanliga människor agerar i för dem ovanliga situationer. </p><p>I vardagligt tal används ofta etik och moral som synonyma begrepp men det handlar egentligen om olika saker. Man använder begreppet moral när man syftar på grundläggande åsikter ifråga om vad som är rätt eller fel. Moralen yttrar sig t.ex. i form av tal där man uttrycker vad man anser vara rätt eller fel i någon viss fråga. Den kan också visa sig i form av handlingar där det tydligt framgår både vad man faktiskt gör och vad man underlåter att göra. </p><p>Varje beslut omfattar moraliska bedömningar och ofta står de olika moralbegreppen i strid med varandra. Om ett beslut eller en handling skall anses god, rättfärdig eller berömvärd beror emellertid på vad man jämför med – dvs. vilken måttstock man använder för att motivera, förklara eller försvara sin handling. </p><p>Det är den måttstocken som man betecknar med begreppet etik. Begreppet etik används alltså främst när man menar en teoretisk reflektion om moral. Etik är läran om hur man kan, eller bör, hantera olikheter och bristande överensstämmelse mellan olika moralbegrepp.</p><p>Jag har använt mig av åtta stycken djupintervjuer. I varje intervju så har jag ställt upp fem olika situationer som mina intervjupersoner ska förhålla sig till och svara hur de hade agerat i den givna situationen. Alla fem situationer innehåller ett moraliskt dilemma. </p><p>_________________________</p><p>This essay is about ethics and morality and how ordinary people would act in for them unusual situation. </p><p>In everyday talk is ethics and morality the same but it is actually about two different things. Morality is used when you talk about fundamental opinions in right and wrong and ethics is how you justify, defend or explain the way that you have acted. </p><p>I have used eight personal interviews and in each interview there are five cases which are about ethical dilemmas. Each interviewer tells me how they would act in the five different situations. </p><p>The answers that I have gathered in the eight interviews are used to try to find a pattern in how the different respondents would act in the different situation. I have tried to patterns in their answers due to what their situations are at this moment: How old is the respondent, what kind of work the respondent has, what is the respondent background and how much income does the respondent have. </p><p>The dissertation is written in Swedish.</p>
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Framgångsdrivare hos företagsekonomiska institutioner - en komparativ studieBecker, David, Edberg, Per, Niska, Andreas Unknown Date (has links)
<p>Syftet med denna studie är att undersöka och skapa förståelse för vilka framgångsdrivarna är för företagsekonomiska institutioner.</p><p>För att kunna uppfylla syftet har vi tagit fram BEN-modellen. Modellen består av ett antal framgångsdrivare som kan leda till konkurrensfördelar samt bestående konkurrensfördelar för en företagsekonomisk institution. Dessa leder i sin tur till framgång, något som vi själva definierat med fyra olika mätbara variabler; söktryck, genomströmning av studenter, ställning i arbetslivet samt forskningsproduktivitet.</p><p>Studien har genomförts på tre olika företagsekonomiska instituitioner där intervjuer och samtal genomförts med personer i ledande befattning på respektive institution. Som komplement till intervjuerna har empiriskt material insamlats i form av statistik för att kunna utröna hur framgångsrika de är enligt BEN-modellen.</p><p>Studien visar att ambition och entreprenörsskap är två viktiga framgångsdrivare. Dessa två drivare kan en institution erhålla genom finansiella resurser. Dock är finansiella resurser ej avgörande för en framgångsrik positionering av institutionen. En institution kan, visar studien, vara framgångsrik avseende söktryck endast genom sitt geografiska läge. Avslutningsvis konstateras att det finns ett stort beroende mellan de olika framgångsdrivarna.</p><p>__________________________</p><p>The purpose of this study is to examine and make comprehension of who the success drivers are for academic departments within business administration.</p><p>In order to fulfil our purpose we have developed the BEN-model. The model consists of a number of success drivers, who can lead to competitive advantage and sustainable competitive advantage for an academic department within business administration. These drivers will lead to success, by which we mean pressures from prospective students, non-completion rates for students, employment of graduates and research output.</p><p>This study has been implemented in three different business administation deparmtments where interviews and conversations have been carried out with people in leading positions in each department. As a complement empirical information have been gathered in statistical form to be able to find out how successful these departments are according to the BEN-model.</p><p>Ambiton and entrepreneurship are two main success drivers. These two drivers can be achieved by an business department through financial resources. Although financial resources are important they are not conclusive to a successful positioning of a department. According to the study, a department can be successful just by its geographical location (in terms of pressures from prospective students). Finally, the study states that there is a great level of dependency between the different success driver.</p><p>The dissertation is written in Swedish. </p>
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En förändringsprocess på VCBCArnell, Carolina, Mårtensson, Jenny Unknown Date (has links)
<p>In the beginning of the 21st century, a number of scandals were pointed out in the US. Enterprises like WorldCom and Enron went into bankruptcy, and inaccuracies in their account were made public. This led to the fact that a new law, SOX 404, was established in the US. The law says in its whole that enterprises must have better control of their internal accounts.</p><p>The aim with this paper is to examine how the surrounding world of an organization with stakeholders as well as other surrounding elements, affect or force an organization to change, and how a changing process is introduced and accomplished.</p><p>We carried through a survey as well as interviews at the actual organization. Furthermore, we investigated why the change has come into practice as well as attitudes and opinions towards the change, and lastly, how the changing process has been accomplished. The primary data we collected has been put together and analyzed from those theories that we have identified as significant for this paper.</p><p>The conclusion we have come up with in this paper is the following: organizations must adapt to the demands of the surrounding world in order to become legitimate in the eyes of their stakeholders, as well as being able to survive and control its organization.</p><p>The conclusion of this paper is that organizations have to adapt to their environments demands in order to remain legitimate in stakeholders eyes and be able to continue to govern their organization as they want to.</p><p>The dissertation is written in Swedish.</p>
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Problem med lageranknytning hos en bilåterförsäljareKvist, Jörgen, Ohlsson, Patrik Unknown Date (has links)
<p>In this paper we have looked closer on a car-retailer in the middle of Sweden. We have chosen to dig deeper in the different problems that can occur, related to the supply. Soon we realized that that the problems weren’t related to stock management. </p><p>Through studying the whole of the company, we have identified reasons to why details aren’t in the stock. Our conclusion is that the reason lies in an organizational aspect and consists of poor teamwork and communication. </p><p>We mean that the company’s functional organization have contributed the departments to develop in different ways. The personnel can’t see that their work is a part of flow through the entire company towards the customer.</p><p>By introducing teams in the functional organization the company can achieve a matrix organization. The teams will be working over the different departments and therefore increase the understanding the company’s situation.</p><p>The middle managers are important when making a change in the company. By this reason the middle managers should work as a mediator and coordinator.</p><p>A future district supply could according to us replace the stock at the retailer. Problem caused by delayed ordering or low order-levels should disappear. Though we have made the conclusions that the stock problems in fact are organizational. By solving these organizational problems, the need of a district supply isn’t that impending. We mean that the district supply only would be a partly solution of the company’s problem.</p><p>The dissertation is written in Swedish.</p>
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