This study was carried out in Ronneby municipality during May 2006. I chose to compare three senior schools with regards to the implementation of objective orientated directives based on the teachers understanding of the task, motivation, resources allocated and their significance for the disparity between boys’ and girls’ grades. I carried out nine in-depth interviews: three at each senior school. From the interviews it emerged that teachers perceive objectives differently from parents and students. Teachers claim that they understand the directives but say that they lack the resources. According to those interviewed, the disparity in grades between boys and girls is due to biological factors, class affiliation and group dynamics. None of those interviewed feel that they contribute to the difference in grades. This study should not be seen as a generalisation but rather as a preliminary study to further research within the topic area.

Urban land readjustment implementation by the private sector is a kind of land-developing method in order to execute the land policies and to implement the urban planning. After the Government established this system in 1979, landowners may apply for permits to the Government as per the regulations. However, it has incurred many problems for the past years after the implementation. It has resulted in differences between laws and practices. Besides, disputes among landowners were aroused endlessly. The uncertainty for the Government to acquire land for public facility use makes the function of urban land readjustment implementation by the private sector unable to be developed effectively. The purpose of this research is to help the Government timely reviews the defects of this system in order to ensure the landowners¡¦ legal rights of acquisition of properties by impartial, reasonable and legal ways to solve the disputes resulting from the transaction of urban land readjustment implementation by the private sector on the basis of equal rights. This dissertation mainly applies the review of literature and refers to the related literature analyses. Firstly, it is to clarify the fundamental legal principles of the execution processes of urban land readjustment implementation by the public authority and by the private sector. It is also to clarify the sources of law for the urban land readjustment implementation by the private sector in Taiwan. In addition, the differences between the execution results of urban land readjustment implementation by the public authority and by the private sector during the same period shall be compared and verified by cases. Furthermore, the related legal problems are clarified by evaluating the execution processes of urban land readjustment implementation by the private sector. The practical examples of juridical judgments are also taken to verify the disputed legal claims, which were often found in the practical cases when executing the urban land readjustment implementation by the private sector. By the application of legal methods, it is anticipated to make up the ways of claims in order to fairly protect the landowners¡¦ rights when executing the urban land readjustment implementation by the private sector. This research finds out problems and provides several suggestions to the policy-making authorities for reference: In the aspect of legislation: 1. The ¡¥Regulations for Encouraging Land Owners to Implement Urban Land Readjustment¡¦ shall be upgraded to the legislative level. Alternatively, it may combine with the ¡¥Regulations for the Urban Land Readjustment¡¦ into the complete ¡¥Laws of Urban Land Readjustment¡¦. 2. When the adjustment association is established, it shall be set as a corporation as soon as possible. 3. It shall be clearly regulated that the encouragement of the urban land readjustment implementation by the private sector is limited to the free-selected areas within the range of urban planning. 4. It is to increase the areas for and number of landowners who agree to execute the urban land readjustment implementation by the private sector. In the aspect of execution: 1. The increase of burden ratio of public facilities should follow the example of urban land readjustment implementation by the public authority. 2. The calculation of burden ratio of the average shared cost should use a unified, standard formula. 3. The transaction of urban land readjustment implementation by the private sector should not be open to the cities which have no experience in transaction of urban land readjustment implementation by the public authority. 4. The development duration of urban land readjustment implementation by the private sector should not last too long.

<p>An implementation project of an ERP system results in large changes. Organizations</p><p>that face an ERP implementation project have several risks to</p><p>consider in order to avoid problems that cause failures. The purpose of</p><p>this research is to extend existing models and create a method for implementation</p><p>of ERP systems. The method has then been employed to an</p><p>ongoing project at the department of Procurement and Supply at Ericsson</p><p>Mobile Platforms in Lund. Objectives for the research are to consider</p><p>which implementation strategy can be used and how an organization can</p><p>minimize risks.</p><p>The research approach and methodology is influenced by the qualitative</p><p>research method since it was necessary to gather qualitative facts instead</p><p>of quantitative facts. Included is also a case study due to the research is</p><p>executed within Ericsson Mobile Platforms in Lund.</p><p>There are two main opposite implementation strategies, Big Bang and</p><p>Step-by-Step. The choice of implementation strategy depends on number</p><p>of factors like the size of the organizations, complexity and resources.</p><p>A method of ERP implementation has been put forward as a result of the</p><p>integrated models. The method includes an overall model and a check list.</p><p>Risk identification is a problem that many implementation project faces, a</p><p>way to solve this is to make a careful risk analysis, a risk matirx with several</p><p>identified risks are putted forward throughout this study.</p>

<p>Abstract</p><p>The aim of this study is to investigate the implementation process and the implementation steering of the social development aspects, gender equality and integration, in the program for regional development of the region Kronoberg in the period of 2004-2007.</p><p>The study asks three questions: 1) How have the social development aspects, gender equality and integration, been implemented in the program for regional development of the region Kronoberg? 2) What has facilitated or hindered the implementation of the two social development aspects? 3) What possibilities to steer the implementation process of the two social development aspects exist at the governmental and at the regional level?</p><p>In order to answer these questions a qualitative method has been used. To be able to analyse the empirical material, which consists of documents and interviews, the theoretical framework comprehends the policy process and implementation steering. The conclusion is that the incorporation of the social development aspects in the regional development program does not fully correspond with the central intentions, and that is due to circumstances at the regional level.</p>

<p>This study was carried out in Ronneby municipality during May 2006. I chose to compare three senior schools with regards to the implementation of objective orientated directives based on the teachers understanding of the task, motivation, resources allocated and their significance for the disparity between boys’ and girls’ grades.</p><p>I carried out nine in-depth interviews: three at each senior school. From the interviews it emerged that teachers perceive objectives differently from parents and students. Teachers claim that they understand the directives but say that they lack the resources. According to those interviewed, the disparity in grades between boys and girls is due to biological factors, class affiliation and group dynamics. None of those interviewed feel that they contribute to the difference in grades.</p><p>This study should not be seen as a generalisation but rather as a preliminary study to further research within the topic area.</p>

Bakgrund: 1 januari 2014 blev det tvingande för mindre företag att tillämpa det nya K-regelverket i form av antingen K2 eller K3. Av den anledningen är det både aktuellt och intressant att identifiera och studera de kostnader som organisationer kan tänkas ha i samband med införandet av en redovisningsrekommendation. Vidare har det i media förts en debatt huruvida det nya Kregelverket är anpassat för bostadsrättsföreningar, varför det blir särskilt intressant och aktuellt att studera denna typ av organisation. Det saknas, enligt vår genomgång av tidigare forskning, studier som belyser kostnadsaspekten vid införandet av en ny redovisningsrekommendation för svenska organisationer. Med denna studie vill vi fylla den kunskapslucka som finns inom forskningsområdet redovisningsimplementering. Problemformulering: Vilka är kostnaderna för organisationer vid implementering av en redovisningsrekommendation och vad förklarar dessa kostnader? Syfte: Syftet med studien är att identifiera de kostnader som uppstår i samband med att en ny redovisningsrekommendation implementeras i organisationer. Vi vill åskådliggöra vilka de faktorer är som resulterar i de identifierade kostnaderna i samband med implementeringen. Metod: I vår kvantitativa studie har vi haft en deduktiv forskningsansats och använt oss av en teori som handlar om organisationsförändring. Denna teori har vi i ett senare skede applicerat på förändring i form av redovisningsimplementering i organisationer. Utifrån den befintliga teorin och våra egna antaganden har vi utformat hypoteser. Dessa har vi testat empiriskt med hjälp av två enkätundersökningar till bostadsrättsföreningars styrelse och till anställda på förvaltningsföretag. Datamaterialet från de båda enkätundersökningarna har utgjort grunden för vidare analys. Resultat och slutsats: Efter genomförda statistiska tester kan vi konstatera att det har skapats kostnader i samband med att en ny redovisningsrekommendation implementerats i bostadsrättsföreningar och i förvaltningsföretagen som upprättar redovisning åt föreningarna. För förvaltningsföretagens del tenderar antalet övertidstimmar att vara fler vid införandet av en mer avancerad redovisningsrekommendation. För styrelsernas del tenderar kostnad i form av utbildningstimmar och behovet av redovisningstjänster att öka vid införandet av en mer avancerad redovisningsrekommendation. Kostnad i form av arbetsbelastning tenderar att öka för de bostadsrättsföreningar som upprättar sin redovisning själva enligt en avancerad redovisningsrekommendation. Vi har även identifierat en kostnad i form av motstånd hos både bostadsrättsföreningarnas styrelse och hos förvaltningsföretagen till införandet av K-regelverket generellt. Motståndet tenderar även att vara mindre i äldre bostadsrättsföreningar. / Background: On the 1st January 2014 it became mandatory for smaller enterprises and economic associations to apply the Swedish generally accepted accounting principles, either with K2 or K3. For this reason, it is of current interest to examine and identify the costs organizations may face in connection with the implementation of a new accounting standard. There has been a debate in the media regarding whether or not the accounting standard is suitable for economic associations. Therefore, it becomes particularly interesting and urgent to study this unique type of organization. According to our review of earlier research, there are no illuminating studies regarding the cost aspect of implementation of a new GAAP in Swedish organizations. Thus, we aim to fill this gap in the research area of implementation of GAAP. Problem: What are the costs for organizations in the implementation of a GAAP and what explains these costs? Purpose: The purpose is to identify the costs of the implementation of a new GAAP of Swedish firms. We aim to illustrate which driving forces result in the identified costs of implementation. Methods: In our quantitative study, we apply deductive reasoning and have used a theory that deals with organizational change. Subsequently, we have applied an accepted theory in terms of implementary alterations in organizational accounting. Based on this existing theory and our own extrapolations, we have formed hypotheses. We have tested these hypotheses empirically by using two questionnaires sent to board members of economic associations and employees at companies who are managing the accounting for the economic associations, respectively. The data sets from both questionnaires have been the basis for further analysis. Result and conclusions: After completed statistical tests, we can state that there have been additional costs with the implementation of new GAAP in economic associations and at companies who are managing the accounting for the economic associations. In the case of companies who are managing the accounting for the economic associations, the costs of overtime hours tend to be more in connection with the implementation of a more complicated accounting standard. As for the board members, the costs of education hours and need for accounting services tend to increase with implementation a more complicated accounting standard. The cost in terms of an increased workload tends to increase for the board members who are managing the accounting. Additionally, we have identified cost in terms of resistance to implementation of the accounting standard in general for both economic associations and companies who are managing the accounting for these. The cost of resistance tends to be smaller in older economic associations.

Zugl.: Freiburg (Breisgau), Univ., Diss., 1996.

Background: Due to the rapid development of globalization, increased competition has led to significant market changes. Enterprise resource planning (ERP) has been a crucial part of gaining competitive advantage, but implementing an ERP system have shown to be complicated and expensive. Hence, understanding the critical success factors (CSF) when implementing an ERP system is vital as it can provide a successful implementation. Previous research has mainly focused on the general perspective, whereas the user perspective towards the CSFs has been lacking. This thesis complements the research by concentrating on the operational user and their perception towards the importance of each CSF as well as in which implementation phase each CSF is essential.  Purpose: The purpose of this study is to investigate the CSFs of an ERP implementation from a user perspective and why these are important in different implementation phases.  Method: As this study adopted a qualitative approach, a multiple case study of three case companies was conducted with an inductive research approach. The empirical data have been gathered through semi-structured interviews. A theoretical framework has been used for the literature in this study. The empirical data was then analyzed and compared to the literature. By analyzing the data in a within-case analysis before combining the findings in a cross-case analysis, it enabled the possibility to compare and derive a conclusion covering all case companies.  Conclusion: The results of this thesis shows that users from the case companies believed that more users should be involved in the ERP implementation. Furthermore, two case companies believed each 13 CSFs to be critical in an ERP implementation, whereas one case company believed 12 CSFs to be important. Where the CSFs ‘minimum customization', ‘education and training,' ‘technical possibilities' and ‘performance measurement' were perceived to be essential in this study compared to previous research when users did not perceive these CSFs as important. Lastly, a first attempt at grouping the CSF with the phases of an ERP implementation was made. The findings from the cross-case analysis revealed that there is a shared perception across some of the companies of why the CSFs are essential concerning the specific phases.

Esta dissertação tem por objetivo principal identificar a importância do gerenciamento de projetos para o processo de implementação de estratégias. De forma mais específica, a dissertação investiga o grau de associação entre as diversas técnicas e práticas de gerenciamento de projetos, bem como de gestão estratégica para o processo de implementação de estratégias. Este trabalho é decorrente de um estudo bibliográfico inicial, por meio do qual se buscou a ampliação do conhecimento sobre o tema, seguida de uma pesquisa de campo. A pesquisa teve o caráter quantitativo-descritivo, visou à descrição do conjunto de dados e a determinação das relações relevantes entre as variáveis de interesse. Para tanto, foram definidas as variáveis independentes, dependentes e intervenientes da pesquisa, como sendo, respectivamente, a satisfação e o percentual de estratégias implementadas; as técnicas de gerenciamento estratégico e de projetos; e os níveis de maturidade. Utilizou-se uma amostragem não probabilística, selecionando a amostra por conveniência e julgamento. A amostra da pesquisa foi composta por executivos da área de gerenciamento de projetos e planejamento estratégico das 1.000 maiores empresas do Brasil. Para a coleta de dados lançou-se mão de três questionários que também serviram de guia para a entrevista com os executivos. A maioria das entrevistas foi conduzida pessoalmente e algumas, pela distância, foram feitas pelo telefone. O tratamento dos dados foi feito com o uso de métodos estatísticos: análise descritiva, análise de correlação e regressão linear múltipla. A partir dos resultados da pesquisa pôde-se concluir que: 1) a maturidade não é a variável interveniente entre gerenciamento de projetos e sucesso na implementação de estratégias; 2) somente duas áreas do conhecimento tiveram alta correlação com implementação (escopo e aquisições); 3) foram apresentadas evidências positivas entre uma série de técnicas, conceitos e práticas de gestão estratégica e de projetos, com o sucesso na implementação de estratégias; 4) as empresas que possuíam satisfação com a implementação igual ou acima de 8 ou que conseguiram implementar mais do que 60% das estratégias possuíam níveis maiores de maturidade geral, principalmente, nas áreas de aquisições, custo e escopo. Cabe ressaltar que todas essas conclusões devem ficar restritas ao âmbito desta dissertação. Para pesquisas futuras recomenda-se: 1) a utilização de uma amostra maior e mais diversificada, o que permitiria obter uma estatística ainda mais rica e a comparação entre os diversos setores da economia ou focar apenas dentro de um setor; 2) a segmentação das empresas por porte; 3) a intensificação de estudos em outras áreas importantes, como recursos humanos e comunicação; e, 4) a coleta e análise de opiniões de funcionários táticos e operacionais, comparando os resultados. Por fim, o atual cenário brasileiro favorece a realização de estudos nesta temática, atendendo às necessidades de pesquisadores que se interessam pelo assunto. / This thesis aims to identify the main importance of project management for the process of strategy implementation. More specifically, the dissertation investigates the degree of association between the various techniques and practices of project management and strategic management to the process of implementing strategies. This work is due to an initial study literature, through which it sought the expansion of knowledge on the subject, followed by a field research. The research had the character quantitative-descriptive with the objective to describe the data set and determine relations between the relevant variables of interest. In such a way, some independent, dependent and intervenient variables of the research were defined, as, respectively, satisfaction and the percentage of strategies implemented the project management and strategic management techniques ment and strategic projects and the maturity levels. There was a non-probability sampling, selecting the sample with convenience and judgement. The survey sample was composed of executives from the area of project management and strategic planning of the 1,000 largest companies in Brazil. For data collection three questionnaires were used that also served as a guide for the executive interviews. Most of the interviews were conducted personally and some were made by telephone, because of the distance. Data analysis was done with the use of statistical methods like: descriptive analysis, correlation and multiple linear regression analysis. From the research its possible to conclude that: 1) the maturity is not the variable actor (intervenient) between project management and strategy implementation success, 2) only two knowledge areas had high correlation with implementation (scope and acquisitions); 3) the analysis showed that there are some positive evidence between the strategy implementation success and a variety of techniques, concepts and practice of strategic management and projects, 4) companies with strategy implementation satisfaction equal or above 8 or who managed to implement more than 60% of the strategies, had greater levels of maturity general, particularly in the procurement, cost and scope areas. It is important to emphasizing that all of these conclusions should be restricted to the scope of this dissertation. For future research it is recommended: 1) the use of a larger and more diverse sample may give a richer statistical comparison between industries or its possible to focus in only one sector, 2) its possible to compare the survey results by companys size, 3) intensify studies in other important areas such as human resources and communication, and 4) collect and analyse the tactic and operational opinions comparing the results with the executive perspective. Finally, the current Brazilian scenario favors studies in this area, attending the researchers needs who are interested in this issue.

Syfte – Syftet med denna uppsats var att genom existerande fallstudier, enkätundersökningar och annan sekundärdata identifiera vilka faktorer som ger upphov till motstånd vid implementeringen av ERP-system och hur detta motstånd kan förebyggas.Metod – Metoden som användes i denna uppsats är dokument. Dokument i denna uppsats var sekundärdata i form av artiklar och böcker från världsledande journaler inom området ERP-implementering. Uppsatsens teori, analyser och modeller bygger kring dessa artiklar och böcker.Resultat och analys – Resultaten från denna studie tyder på att alla ERP-implementeringar möter motstånd vid ERP-projekt. Det är hanteringen och förebyggandet av dessa motståndsbeteenden som avgör projektets framgång. De viktigaste faktorerna som gav upphov till motstånd var: Lågt engagemang från ledning och styrelse, otillräcklig utbildning och träning vilket resulterar i kunskapsbarriärer, projektgrupp med individer som inte har tillräckligt med erfarenhet, inflytande och kunskap, bristfällig förändringshantering med en passiv ledarstil, systemets kvalitet och pålitlighet och ingen tydlig vision och affärsstrategi. Studien kom även fram till att implementeringen består av tre stora faser: innan, under och efter implementering. Misstag som görs vid fasen innan implementering visade sig vara mest avgörande för projektens framgång. Studien presenterar även olika förebyggande åtgärder som kan användas för att minska motståndsbeteendena som uppstår. De förebyggande faktorerna är: En tydlig affärsplan och vision för projektet som slutanvändarna lätt kan ta till sig, starkt stöd från ledning så att även lägre nivåer känner stöd för projektet, förutse förändringar i affärsprocesser genom att analysera konsekvenserna av implementeringen, support och kommunikation med berörda intressenter för att tidigt upptäcka problem, en projektgrupp med inflytande och erfarenhet som jobbar heltid med projektet och träning och utbildning för att övervinna kunskapsbarriärer som kan resultera i motstånd.Originalitet – Denna studie samlar den senaste forskningen kring ERP-implementation och motståndsbeteenden. En modell som visualiserar hur motstånd påverkar implementationen har även skapats som en generell vägledande modell för organisationer som implementerar ERP-system.Nyckelord – ERP, ERP-implementation, motståndsbeteenden, ERP-implementation faser. / Purpose – The purpose of this paper was to identify factors that give rise to resistance behaviours when implementing ERP-systems. The purpose was also to find ways to prevent these resistance behaviours.Methodology – This paper was conducted through examination and use of a methodology called documents. The paper was built upon existing secondary data. The secondary data was made up of articles and books from world leading academic journals in the area of ERP-implementation.Findings and results – The findings of this paper suggests that all ERP-implementations will face human resistance of some kind and that the treatment of these resistance behaviours is crucial for a successful implementation project. The paper identified important resistance factors that need to be handled: Low commitment from top management, inadequate training and education, a project group with little influence, experience and skills, poor change management and passive management styles, system quality, system reliability, poor business vision and poor strategy plans. The paper also identified the planning phase of an ERP-implementation to be the most crucial phase in the whole project. The paper presents ways to prevent the resistance threat through some important factors: A clear business plan and vision of the project is needed and this vision must be visible to people using the system, strong support from top management and the board is needed for funding and influence on lower levels of organizations, good anticipation of changes in processes connected to the implementation, support and communication with relevant stakeholders, a strong and influential project group, training and education to overcome knowledge barriers and developed change management strategies.Originality – This paper provides an examination and summary of the most critical factors that influence resistance behaviours when implementing an ERP-system and also provides a model that can be used in organizations when facing an implementation project.Keywords – ERP, ERP-implementation, resistance behaviours, ERP-implementation phases.