Today's society is a vulnerable society. Climate change and social injustices are genuine threats to how the lives of future generations are going to be, and humans are the cause of these problems. Sustainable development needs to be achieved if we want future generations to have a good and dignified existence. Companies have a significant impact on society, and therefore play an essential role in how successful we are in achieving sustainable development. Past research has found that control systems, especially reward systems, can be important to implement sustainability in companies. Therefore, the purpose of this study is to get a deeper understanding of how organizations implement and steer sustainability by including it in their control systems, and particularly, how reward systems are used in the context of sustainability. By studying past research and theories regarding sustainable development, management control, performance measurements and reward systems, we have gained knowledge and an understanding of how these areas are connected. To achieve the purpose of this study, a qualitative study was done in which we conducted eleven semi-structured interviews with managers and sustainability experts from six different companies. Based on the empirical findings of the study, we were able to make several conclusions. First, sustainability is integrated into already existing control systems, which often interact and are related to each other, and we found that there is a balance between social and environmental dimensions. Companies choose to focus on sustainability issues were they have the most negative impact, and they include sustainability mostly in their cybernetic and administrative controls, for instance through performance measurements (KPIs) and policy documents. Also, several companies incorporate sustainability into their reward systems, such as rewards for safety parameters and reducing CO² emissions. What kind of rewards that are given for sustainability performance differ, some companies give monetary rewards while other give non-monetary. Non-monetary rewards are in the findings presented as most valuable for sustainability. We can also conclude that there are challenges with rewarding sustainability, but many respondents have overcome them and use reward systems as a way of implementing sustainability. Those who do not reward sustainability today can imagine doing so in the near future.

The thesis contains identification of SWOTs and the Strategy Map of AIMTEC company, that focus on implementation of the largest and most popular software products available on the global information technology market. The aim of the thesis is to propose the Balanced Scorecard for the company and its implementation.

Internet goes mobile as billions of users are accessing the Internet through their smartphones. Cellular networks play an essential role in providing “anytime, anywhere” network access as the only large-scale wireless network infrastructure in operation. Mobility support is the salient feature indispensable to ensure seamless Internet connectivity to mobile devices wherever the devices go or are. Cellular network operators deploy a huge number of cell towers over geographical areas each with limited radio coverage. When the device moves out of the radio coverage of its serving cell(s), mobility support is performed to hand over its serving cell(s) to another, thereby ensuring uninterrupted network access.<br>Despite a large success at most places, we uncover that state-of-the-practice mobility support in operational cellular networks suffers from a variety of issues which result in unnecessary performance degradation to mobile devices. In this thesis, we dive into these issues in today’s mobility support and explore possible solutions with no or small changes to the existing network infrastructure.<br>We take a new perspective to study and enhance mobility support. We directly examine, troubleshoot and enhance the underlying procedure of mobility support, instead of higher-layer (application/transport) exploration and optimization in other existing studies. Rather than clean slate network-side solutions, we focus on device-side solutions which are compatible with 3GPP standards and operational network infrastructure, promising immediate benefits without requiring any changes on network side.<br>In particular, we address three technical questions by leveraging the power of the devices. First, how is mobility support performed in reality? We leverage device-side observation to monitor the handoff procedures that happen between the network and the device. We unveil that operator-specific configurations and policies play a decisive role under the standard mechanism and conduct a large-scale measurement study to characterize the extremely complex and diverse handoff configurations used by global operators over the world. Second, what is wrong with the existing mobility support? We conduct model-based reasoning and empirical study to examine network performance issues (e.g., handoff instability and unreachability, missed performance) which are caused by improper handoffs. Finally, how to enhance mobility support? We turn passive devices to proactive devices to enhance mobility support. Specifically, we make a showcase solution which exploits device-side inputs to intervene the default handoff procedure and thus indirectly influence the cell selection decision, thereby improving data speed to mobile devices. All the results in this thesis have been validated or evaluated in reality (over top-tier US carriers like AT&T, Verizon, T-Mobile, some even in global carrier networks).

Purpose: The purpose of this research was to examine and provide knowledge of how integration between enterprise risk management (ERM) t and performance measurement systems (PMS) can support the companies towards improving strategic decision-making within small Swedish manufacturing tech companies. The proceeding purpose was also to research challenges occurring when integrating enterprise risk management and performance measurement systems and further study how the challenges can be mitigated. The research questions within the study were. Methodology: In order to conduct the research, a literature review has been made in order to establish a good theoretical foundation in order to answer the research questions through an abductive approach. A qualitative method, through an exploratory approach, has been applied in order to answer the research question and the purpose of the study. Multiple case studies with interview data towards hermeneutic interviews have been selected as a strategy. The empirical data have been collected through semi-structured interviews and were provided by five respondents who work with both ERM and PMS on a daily work basis. Further, the theory and empirical data have been analyzed through cross-case synthesis and interactive spiral. Finding: The findings in this research resulted in the integration of ERM and PMS, improving strategic decisions by supporting each other's infirmity. What can be said from the findings is that ' ERM can greatly measure risk when integrating the PMS and to further help determine relevant strategic decisions. The outstanding findings regarding the challenges when integrating ERM and PMS were a large amount of data to handle and a never-ending list of potential risks. In order to mitigate the challenges regarding the integration of ERM and PMS, it is important to take into consideration the communication between the two.

Purpose – To achieve high reconfigurability in a manufacturing system, six characteristics need to be implemented, where each characteristic contributes to different benefits when implemented. How these benefits are influenced by a volume reduction is not investigated in the literature. Therefore, the study aims to investigate how volume reduction affects the benefits of reconfigurable manufacturing systems (RMS). Method – The study is a qualitative single case study with quantitative features. The case company selected is a Swedish automotive company and the unit of analysis was the benefits of RMS. Two similar RMS with different capacity levels at the case company were compared to achieve the purpose of the study. The data was collected through interviews at the case company, as well as through a document study containing data collected by the case company. Findings – The findings showed that the throughput time was decreased in a volume reduction context due to the decreased production capacity. However, the quality was improved in a volume reduction context by 19%. The case company is scalable with the people in the system before evaluating the need to remove machines from it to decrease the capacity. Moreover, benefits related to social sustainability were identified in the data collected, where the stress level of operators was improved in a volume reduction context. Implications – Scalability enables easy and rapid capacity reduction in a manufacturing system, however, scaling with people is easier than removing machines physically. There is a lack of focus on social sustainability and the human system in RMS literature, thus, it needs to be further investigated. There are RMS benefits not influenced by a volume reduction, and even if the quality was improved in a volume reduction context, it is unclear if the RMS characteristic or other factors influenced it. Limitations – The single case study was carried out in retrospect. Therefore, finding interviewees at the company that could recall information was a challenge. Most of the literature found on RMS benefits is related to the same author, which may have affected the credibility.

Working from the office was not a plausible choice for many organizations due to the COVID-19 pandemic that started in 2020. The insurance industry was one of the industries in Sweden that had to start working from home. This impacted how management could do their job without direct interaction with, and oversight of, employees in the normal office environment. This paper uses theoretical frameworks to establish a foundation within management control systems and performance measurements. A self-built model was constructed based on previous frameworks from Merchant &amp; Van der Stede and Kaplan &amp; Norton. The study is of quantitative nature and uses a survey approach to collect new data within the insurance industry. The concluding remarks of this study are that a change occurred when tracking work performance according to the self-built model. Furthermore, different aspects of the self-constructed model have had a more significant response than others.

Company managers have increasingly adopted environmental management in the 2000’s, and the relationship between environmental management and financial performance has been a subject for discussion during the last decades because of inconsistent results. The aim of this study is to investigate this relationship between environmental management and financial performance within companies, and to analyse how Swedish retail companies are evaluating the environmental and financial results from environmental management. The methodology used for the study is a literature review to capture the current knowledge area in research, a study of companies’ sustainability reports and an interview study to collect empirical evidence from the retail sector. The literature study shows a positive result between environmental performance and financial performance, a positive relationship between environmental management and financial performance, and non-conclusive data of the relationship between environmental management systems and financial performance. Furthermore it shows that companies are measuring and reporting environmental performance but no or few companies are reporting the financial outcome from environmental management, however companies seem to measure cost savings from environmental management. From this study, no consensus of a general methodology of the measuring of the financial outcomes from environmental management has been found. The findings are not representing the entire retail sector and should rather be seen as empirical evidence from a number of retail companies. The conclusion made was that the ambitions within environmental management differ within one industry sector, and that there seem to be no general methodology for measuring the financial outcome from environmental management. / Miljömanagement har införts av fler och fler företagsledare under 2000-talet, och kopplingen mellan miljömanagement och affärsnytta har varit ett ämne för debatt under de senaste decennierna då resultaten ofta varit motsägande. Syftet med den här studien är att undersöka relationen mellan miljömanagement och affärsnytta inom företag, samt att analysera hur svensk detaljhandel utvärderar och mäter de miljömässiga och ekonomiska resultaten från miljömanagement. Metoden som har använts är en litteraturstudie för att fånga det nuvarande kunskapsläget i forskningen, en studie av företags hållbarhetsrapporter samt en intervjustudie för att samla empirisk data från detaljhandeln. Litteraturstudien visar att relationen mellan miljöprestanda och affärsnytta är positiv, att relationen mellan miljömanagement och affärsnytta är positiv samt en icke-bestämd relation mellan miljöledningssystem och affärsnytta. Studien visar även att företag inom detaljhandeln mäter och rapporterar miljöprestanda men inga eller få företag rapporterar affärsnytta från miljömanagement, däremot förekommer mätningar av kostnadsbesparingar hos flera företag. Inga generella metoder för att mäta affärsnyttan av miljömanagement har identifierats i studien. Resultatet i den här studien representerar inte hela detaljhandeln, utan är en samling av empiriska data från ett urval av företag. Slutsatsen från studien är dels att ambitionen inom miljömanagement skiljer sig åt inom olika företag inom detaljhandeln, samt att det inte verkar finnas någon generell metod för att mäta affärsnyttan av miljömanagement.

No description available.

This thesis investigates the relationship between organizational size and the decision of using social impact measurements in Swedish socially entrepreneurial organizations, which include organizations and individuals that aim at solving social problems. Data is collected using an online survey, and three different ways to measure organizational size are used and tested whether they have a positive relation-ship with the use of social impact measurement. Organizational size is measured as the yearly turnover, available personnel and the number of members and participants in the organization. The association was analyzed through three different analytical methods, and we also present detailed descriptive statis-tics for the data sample. The results showed significant relationships between available staff as well as members and participants and the use of social impact measurements, while no significant relationship between the yearly turnover and the use of social impact measurements could be confirmed. We suggest a consideration of impact measurements when addressing sustainable organizational development as well as consideration of organizational size for local governments when introducing policies, funding and other support for socially entrepreneurial organizations.

The corporate accelerator Ericsson ONE, at the multinational networking and telecommunications company Ericsson headquartered in Sweden, is subject to this master thesis research. Within the organization, there was a need for a new business performance measurement system for indicating the performance and success of Ericsson ONE. The objective of this research was to find suitable frameworks and methods that can be applied when developing a customized business performance measurement system for a corporate accelerator. The goal was then to identify relevant measurements and Key Performance Indicators for Ericsson ONE to use and to visualize that data to communicate it to the users. This has been a qualitative study with ten conducted semi-structured, in-depth interviews with representatives from different departments at Ericsson ONE. Additionally, interviews were also made with representatives from an external accelerator program. The study has been following a three-step method for assessing and developing a business performance measurement system in a structured way. It resulted in a mockup of a dashboard where data for the new business performance measurements both can be collected and visualized. To ensure all important areas and perspectives of the organization are covered, the strategy performance management tool Balanced Scorecard was applied. / Företagsacceleratorn Ericsson ONE i det multinationella nätverks- och telekommunikationsföretaget Ericsson med huvudkontor i Sverige är uppdragsgivaren för detta examensarbete. Inom organisationen fanns ett behov av ett mätsystem för att indikera hur Ericsson ONE utvecklas och för att se vilken framgång som sker. Syftet med denna uppsats var att hitta lämpliga ramar och metoder för att utveckla ett anpassat mätsystem till en företagsaccelerator. Målet var att för Ericsson ONE identifiera relevant mätbar data utifrån lämpliga ramverk samt att visualisera och kommunicera denna data för användarna. Denna kvalitativa studie har genomförts genom att representanter från olika delar av Ericsson ONE har intervjuats på ett semistrukturerat sätt. Även representanter från ytterligare ett acceleratorprogram har inkluderats. Projektet har följt en trestegsmetod för att utvärdera och utveckla ett mätsystem på ett strukturerat sätt. Detta resulterade i att en mockup för en dashboard har utvecklats där data och mätindikatorerna kan samlas ihop och visualiseras. För att säkerställa att alla viktiga områden och perspektiv i organisationen täcks, användes strategihanteringsverktyget Balanced Scorecard.