Ett företag som ska välja mellan olika investeringsalternativ kan använda sig av nettonuvärdesmetoden för att beräkna vilken investering som anses mest lönsam. För att genomföra uträkningen prognostiseras framtida positiva kassaflöden som investeringen förväntas generera. Nettonuvärdesmetoden kan även användas vid bedömningar av infrastrukturinvesteringar men för den offentliga sektorn är de positiva kassaflödena inte lika frekventa i investeringsprocessen. För den offentliga sektorn är det istället befolkningens nytta av en investering som värderas. Nyttan är från början kvalitativ och värderas monetärt med hjälp av kalkylvärden, kalkylprinciper, trafikprognoser och andra verktyg. En monetär värdering av nytta gör att en nettonuvärdesuträkning blir möjlig. För att genomföra omformuleringen används en metod som kallas Cost-Benefit Analysis. Genom metoden identifieras de kvalitativa effekterna av en investering för att de sedan ska kunna kvantifieras. Studiens undersökningsenhet är Trafikverket som utvecklar och underhåller det Svenska transportsystemet. Studien har identifierat vilka värden Trafikverket kvantifierar i sin nettonuvärdesuträkning, vilka faktorer som ligger bakom värderingen och hur kvantifieringen går till. Det är nyttan i form av sparad tid, trafiksäkerhet och konsekvenser för miljö som kvantifieras. Undersökningen har skett genom insamling av teori i form av vetenskapliga artiklar samt rapporter och den empiriska utgångspunkten har varit de rekommendationer och den beräkningsmetodik som Trafikverket använder sig av vid den monetära värderingen. Värderingen av nytta som genereras av en investering är beroende av befolkningens betalningsvilja för ökad nytta. Det är den betalningsviljan som är grunden för de rekommendationer som Trafikverket följer. Resultatet har visat de faktorer som är grunden för värderingen, vilka värden som kvantifieras och hur kvantifieringen är möjlig, för att Trafikverket ska kunna använda nettonuvärdesmetoden för att göra en bedömning angående ett investeringsalternativ. / When a company decides which project to invest in among different alternatives they can use the net present value method. The method uses the expected generation of cash flow from the different investments in order to determine which investment would generate the most profit for the company. The net present value method can also be used by the public sector to decide between different projects. The public sector does not consider the same aspects with regards to cash flows as companies. The public sector calculates future cash flows in terms of benefits and costs for the countries population. The benefits from an investment are qualitative from the start and need to be monetized in order to be used in the net present value calculation. The quantification of the qualitative effects is accomplished though calculation values, calculation principles, traffic forecasts and other applications. To be able to facilitate the transformation the public sector can use a method called Cost-Benefit Analysis. The method makes it possible to identify the qualitative effects of an investment and then translate the effects to quantity values. A case study has been made with the Swedish Transport Administration as investigation unit, which is the organization that develops and maintains the Swedish transportation system. The case study has resulted in an identification of which values the Swedish Transport Administration decides to monetize, which aspects the values depends on and how the monetization is made. It is the benefits of saved travel time, value of a statistical life and environmental effects that are monetized. The theoretical part of the study is composed of scientific journals and reports. The empirical part of the study has been founded in the different recommendations and calculation methods which the Swedish Transport Administration uses to perform the monetization. The valuation of the benefits generated from a project is dependent on the populations’ willingness to pay for it. It is the willingness to pay which is the foundation of the recommendations which the Swedish Transport Administration adhere to. The results have shown the different aspects which are the foundation for the valuation. The results have also shown which values are quantified and how the quantification is possible to enable the Swedish Transport Administration to use the net present value method in order to judge different investment alternatives.

The veterans in Sweden is a group that is steadily growing, one of the reasons is the new employment agreement that requires the soldiers and officers to commit to Foreign Service. The Swedish Armed Forces have received critique from the government in their investigations concerning the Swedish veteran politics. Since then the Swedish government has introduced a new law that gives the Swedish Armed Forces an utmost responsibility concerning the veteran’s physical and mental health. The purpose of this study is to qualitatively investigate “The Peace berets”, a non-government organization which have had, and is still having a cooperation with the Swedish Armed Forces as a result of the investigation conducted by the Swedish government. We investigate their social work with the veterans and their perspective on the cooperation between them and the public sector. The study is based on qualitative interviews with four voluntary workers in the organization. In our analysis we have applied a theoretical perspective from the new institutional theory and the collaboration theory, that enlighten our data collected from the interviews. The result shows, as mentioned above, that the organization has a strong collaboration with the Swedish Armed forces, but not with the social workers which could depend on several facts. One of the reasons could be a result of the reigning confusion concerning the Law concerning the Swedish Armed Forces staff at international military interventions (SFS 2010:449).  As a result of the confusion it is uncertain if the Swedish Armed Forces have an utmost responsibility concerning the veterans, which is confirmed by the interviewed persons. As represented in the result, they share different perspectives on whether the utmost responsibility belongs to the Swedish Armed Forces or the commune/ county council where the veteran is domiciled.

Syftet med uppsatsen är att ta reda på hur en organisationsförändring kan mätas med avseende på formella och informella element samt att presentera hur mätprocessen kan genomföras. Studien bygger på intervjuer och dokumenterade utvärderingar. Studien visar att de formella elementen mäts genom att kontrollera att målen som satts upp inför förändringen är uppfyllda. De informella elementen mäts genom medarbetarundersökningar dock utan någon koppling till förändringen som har genomförts. När de informella elementen mäts i en förändringsprocess görs detta genom så kallade attitydmätningar. För att underlätta mätningen av en förändringsprocess kan en uppdelning göras i fyra stadier; förberedelse, före, under och efter. / The purpose of this paper is to find out how a planned organizational change can be measured in terms of formal and informal elements and to present how a measure process can be done. The study is based on interviews and documented evaluations. The formal elements are measured by controlling that the goals for the organizational change are achieved. The informal elements are measured through employee surveys but without any connection to the organizational change that has been done. When the informal elements are measured in an organizational change it is done by attitude measures. To facilitate the measurement of an organizational change it can be separated in four stages, preparation, before, during and after.

Denna uppsats syftar till att beskriva och analysera styrningen av det offentliga kulturstödet samt hur detta påverkar organiseringen och verksamheten hos fria kulturorganisationer. En teoretisk utgångspunkt tas i de förändringar av den offentliga verksamhetens styrning och kontroll, som pågått sedan 1980-talet och som av forskarvärlden samlas under begreppet New Public Management. Studien är avgränsad till Stockholms stads kulturstöd; verksamhetsstödet, projektstödet och den år 2008 införda så kallade incitamentsstrukturen. Studien, som är en flerfallsstudie, är också avgränsad till fyra fria kulturorganisationer. Med fria kulturorganisationer menar vi organisationer som är sin egen huvudman och vars verksamhet inte syftar till att generera vinst. Organisationerna i studien är Biografteatern Rio/Framtidens Mötesplats AB, Dramalabbet, Musikföreningen Fritz’s Corner samt Orionteatern AB. Empirin bygger främst på intervjuer med representanter för dessa kulturorganisationer samt en intervju med en handläggare på Stockholm stads kulturförvaltning. I studien framkommer bland annat att Stockholms stads fördelning av verksamhets- och projektstöd fortfarande i första hand baseras på kvalitativa bedömningar av de sökande och deras verksamheter även om ansökningshandlingar blivit mer och mer kvantitativt inriktade i sin utformning. Införandet av incitamentsstrukturen har lett till en förändrad instrumentell syn på kulturen och kulturpolitiken, med ett ökat fokus på att företagisera den fria kulturlivet. Studien visar upp en bild av att Stockholms kulturpolitik under den senaste mandatperioden blivit mer polariserad. Där det tidigare rått en generell samsyn kring kulturpolitiska satsningar har det under den senaste mandatperioden, och framför allt kopplat till införandet av incitamentsstrukturen, skapats en tydligare kulturpolitisk skillnad mellan de politiska blocken. I studien framkommer också att kulturorganisationernas finansieringstradition, som bland annat är kopplat till hur det offentliga anslagen ser ut, starkt har påverkat verksamheternas organisering, bland annat syns detta i att organisationerna utvecklat ett managementstyre. Organisationerna i studien skiljer sig i hur starkt deras verksamhet är beroende av offentliga medel. En sak som framkommer är dock att samtliga verksamheter på något sätt skulle behöva ändra sin grundläggande konstnärliga inriktning om stödet skulle försvinna.

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In South Africa, private and public sector organizations have been experiencing conflict at an increasing rate during the past few decades and especially the last ten years. The prominence and high level with which conflict is regarded in this new democracy has made the study of this phenomenon more relevant. Especially within business organizations, between individuals, groups, and at management level, the influence of transformation and affirmative action has steadily affected interpersonal and intergroup relations. This situation makes it more difficult to handle or to manage. The lack of knowledge experienced in many business organizations causes mismanagement of conflict which eventually (directly or indirectly) affects the productivity of the employee corps and subsequently, the effectivity or profitability of the organization. The objective of this study was to establish by means of a comparative theoretical and empirical analysis, the nature, causes and handling/ management styles of conflict within a public and a private sector organization. Being respectively non-profit and profit driven organizations and having introduced affirmative action and transformation at different degrees, it was possible to evaluate the effect with regard to conflict. The research method followed in this study was both qualitative and quantitative. In the first five chapters a theoretical, qualitative approach was applied. Different theories of conflict, from the classical, neo-classical to modern systems, were analysed in order to establish sources of conflict. From this discussion, an analysis of conflict which was viewed by the theories of both Karl Marx and Ralph Dahrendorf to be a social interactive process characterized by force, strife and animosity, was accepted to form the basis of the study regarding the sources of conflict. Departing from this basis the various concepts of conflict as developed in the literature were studied in a comparative way. This was followed by a comparative analysis of conflict handling processes for which an adapted conflict process model was presented. The elements of this model form the core research of this study. Analysis of three key conflict handling style models (Thomas-Killman, ROC-II and CMS) were consequently compared to decide which one would be the most suitable for the empirical survey. The second part of this study consisted of a quantitative comparison of causes, handling styles and manifestation of conflict on an interpersonal basis within a local authority and an agricultural company. This was done by means of questionnaires containing designed variables obtained from the qualitative section of the study and a standardized section borrowed from Rahim's ROC-II model questionnaire. The descriptive statistical analysis was done with the SPSS-program in consultation with the STATCON Bureau of the Rand Afrikaans University. The empirical survey validated the viewpoints brought forward in the qualitative part of the study. By way of the results obtained from the analysis, the four hypotheses which were linked to the set objectives of the study were validated. The four hypothesis are: - A significant difference exists with regard to the causes of conflict between a local authority and agricultural organization. - A significant difference exists between employees of the local authority and the agricultural organization's perception of what effect conflict has on them. - A significant difference exists in the frequency with which different conflict-handling styles are used when compared to different background variables in both organizations. - A significant difference exists in the frequency with which different conflict-handling styles are used amongst employees of the agricultural organization and local authority Explicit findings with regard to the literature (qualitative) and empirical (quantitative) study were brought forward, and practical recommendations for management as well as recommendations for further research were made. / Thesis (Ph.D. (Industrial Sociology))--North-West University, Potchefstroom Campus, 2005.

Magistro darbo tikslas - siekiant didesnio organizacijos efektyvumo nustatyti Bendrojo vertinimo modelio (BVM) taikymo VšĮ ,,Šiaulių donoras“ galimybes. Tikslui realizuoti pasirinkti tyrimo metodai: su darbo tema susijusių Lietuvos Respublikos įstatymų, kitų teisės aktų, reglamentuojančių viešajį administravimą, nevyriausybines organizacijas, neatlygintiną donorystę bei Lietuvos mokslininkų publikacijų analizė, išorinės aplinkos analizė (PEST), interviu. Teorinėje dalyje analizuojami kokybės vadybos metodų taikymo ypatumai viešajame sektoriuje nevyriausybinių organizacijų aspektu. Magistro darbe nagrinėjami BVM diegimo viešojo administravimo institucijose pagrindiniai ypatumai, atskleidžiami BVM įgyvendinimo probleminiai aspektai. Tyrimo rezultatuose analizuojama išorinės aplinkos veiksnių įtaka bei BVM diegimo galimybės VšĮ „Šiaulių donoras“ įstaigos veikloje. Tyrimas atskleidė pagrindines galimybes ir grėsmes kylančias iš aplinkos bei VšĮ „Šiaulių donoras“ įstaigos kokybės lygį, vadybos kokybės žinias ir kompetencijas, vizijas bei perspektyvas siekiant efektyvesnės įstaigos paslaugų kokybės ir geresnių veiklos rezultatų rodiklių. / Master's thesis purpose - to indentify opportunities for greater organizational efficiency and the Common Assessment Framework (CAF) to VšĮ ,,Šiaulių donoras“ options. To realize the purpose investigation methods were selected: relevant to job laws oft he Republic of Lithuania, the laws governing public administration, non-governmental organizations, unpaid blood donations and the Lithuanian scientific publication sanalysis, external environmental analysis (PEST) and interview. In theoretical chapter features of quality management applications to aspects of non-governmental organizations in public sector are analyzed. In Master's thesis features of CAF integrating into public administration institutions are written, problemic aspects of realizing CAF are mentioned. In investigation rezults an influence of external enviroment and CAF opportunities in VšĮ „Šiaulių donoras“ actyvity are analyzed. The study explains main opportunities and threats which goes from outside and quality level of VšĮ „Šiaulių donoras“ , also quality management skills and competencies, visions and perspectives for more efficient institution service quality and better rates of activity rezults.

Inovacijos yra svarbus šalies, regiono, organizacijos plėtros ir konkurencingumo didinimo veiksnys šiuolaikinėje ekonomikoje. E.valdžios inovacijos iš vienos pusės yra viešojo sektoriaus tobulinimo ir plėtros variklis, iš kitos – procesas, reikalaujantis aukšto lygio kompetencijos, investicijų ir politinės valios. Šiai problemai atskleisti buvo atlikta literatūros, teisinių dokumentų, vykdomų projektų analizė bei kokybinė ekspertų apklausa. Išanalizavus e.valdžios ir inovacijų sampratas, inovatyvų procesą viešajame sektoriuje konstruojančius veiksnius, e.valdžios inovacijų praktines kryptis ir strateginius ES ir Lietuvos prioritetus inovacijų e.valdžioje politikoje, interpretuotas e.valdžios inovacijų apibrėžimas, nustatytos vystymosi tendencijos ir strategijos, skatinančios e.valdžios inovacijų plėtrą. / Innovations are important for country, region and organization competitiveness growth in nowadays economic. E-gov innovations on one hand are a driver of public sector improvement and development, in other hand it is a process, which expect high competence, investments and political power. In order to disclose the topic of the paper, the analysis of literary sources, legal documents, projects under implementation was carried out and qualitative questionnaire of experts was done. Having analysed the concepts of e-gov and innovation, factors constructing innovative process in public sector, trends of e-gov innovations in practice and priorities of EU and Lithuania’s strategy and policy, the definition of e-gov innovation was interpreted, the trends for development and the strategies for e-gov innovation promotion were identified.

Lietuvoje vykdoma viešojo sektoriaus buhalterinės apskaitos ir finansinės atskaitomybės sistemos reforma, kurios tikslas sudaryti teisines, administracines ir finansines sąlygas visame viešajame sektoriuje pereiti prie apskaitos tvarkymo kaupimo principu, yra aktuali tema viešojo administravimo magistro baigiamajam darbui. Lietuvos viešojo sektoriaus buhalterinės apskaitos ir finansinės atskaitomybės sistema nėra vientisa ir turi eilę trūkumų, reglamentavimas nepakankamas ir neaiškus. Todėl viešojo sektoriaus buhalterinės apskaitos informacija ir finansinė atskaitomybė tampa nenaudinga jų vartotojams, nes nėra tiksli ir teisinga. Pagrindinė ilgalaikio materialiojo turto apskaitos problema, nagrinėjama darbe, ne visas viešojo sektoriaus turtas įtraukiamas į apskaitą ir finansines ataskaitas, o dalis įtraukiama neteisingai. Tyrimo objektas: ilgalaikio materialiojo turto apskaita. Darbo tikslas: išanalizuoti ir įvertinti Lietuvos viešojo sektoriaus ilgalaikio materialiojo turto apskaitą reglamentuojančias nuostatas ir Viešojo sektoriaus apskaitos ir finansinės atskaitomybės standartų reikalavimus, pateikti esminius skirtumus ir pranašumus. Darbe iškeltos hipotezės: viešojo sektoriaus atskaitomybės formose įrašyti turto apskaitos rodikliai, kuriems, pagal nustatytas apskaitos tvarkymo taisykles, negalima sukaupti informacijos, todėl atskaitomybė sudaroma netiksliai; registruojant ilgalaikį materialųjį turtą įsigijimo verte ir periodiškai jį perkainojant, turto apskaita atitiks... [toliau žr. visą tekstą] / The reform of accountancy and financial accountability system of the public sector is being performed in Lithuania, the purpose of which is to create legal, administrative and financial conditions in whole the public sector to turn to account management by principle of accumulation. The Lithuanian accountancy and financial accountability system of public sector isn’t solid and has a line of defects, the regulation is not safisfactory and clear. Therefore, the information of accountancy and financial accountability becomes useless for their customers, because it is not correct and right. The main problem of the long-term material property, which is explored in this work, is the fact that not all the property is included into the accountancy and financial accounts, and a part of it is included wrong. The object of exploration: the accountancy of a long-term material property. The purpose of the work: to analyze and evaluate the rules regulating the accountancy of a long-term material property of the public sector of Lithuania and the requirements concerning the Standards of the accountancy and financial accountability system of the public sector, to provide their essential differences and similarities. The hypotheses raised in the work: the indices of property accountancy written in the forms of accountability of the public sector, for which it is impossible, according to the established rules of accountancy management, to accumulate any information, therefore, the... [to full text]

Visuotinės kokybės vadybos elementų taikymas Lietuvos viešajame sektoriuje lyginant su kitomis Vakarų Europos šalimis pradėtas gana neseniai. Dėl viešojo sektoriaus veiklos specifiškumo šių elementų diegimas yra gana sudėtingas procesas, tačiau diegti inovacijas padedančias tobulinti veiklą, didinti efektyvumą bei gerinti vartotojų aptarnavimą neišvengiamai reikalauja nuolat kintantys klientų poreikiai. Siekiant nustatyti Visuotinės kokybės vadybos raidą, dabartinį išsivystymo lygį bei poveikį viešojo sektoriaus modernizavimui išanalizuota Lietuvos ir užsienio autorių literatūra, dokumentai ir kiti šaltiniai. Magistro darbe aptariama Visuotinės kokybės vadybos (toliau VKV) samprata, išskiriami principai ir jų taikymas viešajame sektoriuje, pateikiama Lietuvos savivaldos sistema ir VKV taikymo tendencijos šiose institucijose, analizuojamos Bendrojo vertinimo modelio, kuris yra vienas iš populiariausių VKV metodų, pritaikymo vietos savivaldos institucijose galimybės. Šiame darbe buvo siekiama išanalizuoti VKV diegimo galimybes Šiaulių rajono savivaldybėje, ypatingą dėmesį skiriant Bendrajam vertinimo modeliui. Tyrimas atliktas Šiaulių rajono savivaldybės administracijoje, darbuotojams pateikiant anketą, sudarytą remiantis BVM ir naudojant interviu. Tyrimo metu paaiškėjo, kad šioje institucijoje yra VKV elementų diegimo apraiškos, tačiau oficialiai nediegiamas nei vienas VKV metodas. Įvertinus gautus rezultatus galima teigti, kad darbo pradžioje iškelta hipotezė, jog Šiaulių... [toliau žr. visą tekstą] / Application of elements of general quality management in Lithuanian public sector started not long ago in comparison with other West European countries. Due to the specificity of public sector’s activities the installation of these elements is rather a complicated process; however, constantly increasing clients’ needs inevitably demand to install innovations that would help to develop activities, increase efficiency and improve consumers’ service. In order to determine the evolution, present level of development of GQM and its impact upon the modernization of public sector we have analysed the works of Lithuanian and foreign authors, documents and other sources. This master thesis describes the conception of GQM, in addition, principles of general quality management and their application in public sector are distinguished, Lithuanian self-government system and tendencies of application of GQM in these institutions are presented, opportunities of application places of general evaluation model, which is one of the most popular methods of GQM, in local self-government institutions are analysed. With the help of this work we tried to analyse opportunities of GQM installation in the municipality of Šiauliai district, paying special attention to General evaluation model. The research has been carried out in the administration of municipality of Šiauliai district, presenting a questionnaire, composed referring to GEM, to the employees and interviewing them. During the research... [to full text]