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- Alpenberg, Jan, 1964-, et al.
(författare)
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Arbetsmiljöinvesteringar i mindre företag : - projektering och uppfattade effekter utifrån Arbetslivsfondens satsningar
- 1996
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Licentiatavhandling (övrigt vetenskapligt/konstnärligt)abstract
- This thesis deals primarily with the relationship between investments in working environment and the outcome and apprehended effects of these investment activities in small firms. A main concern in this aspect is what effects investments in working environment might have on efficiency in the companies. Another area of focus in this thesis is whether and to what extent external subsidies affect attitudes and investment behaviour, as well as stimulate change and development activities in small firm? The thesis is based on a study of planning and apprehended effects of investments in working environment whithin the context of the Swedish Workinglife Fund. The Swedish Workinglife Fund was established in 1989 to stimulate investments in areas such as organizational development, competency formation, rehabilitation and physical equipment and machinery in order to improve the working environment in companies and different public organisations. In order to investigate the questions of this study two emprical studies has been conducted. The results from these studies indicate that investments with an ambition to improve the working environment in many cases created opportunities for increased economic efficiency and that projects with a comprehensive approach tends to have the greatest potential. The study also indicates marginal use of formal investment appraisal methods (including pay-back) in the decision process. Finally the results indicate that subsidies tend to fasten (push) the starting point and making each project more comprehensive in terms of size and complexity.
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| 3. |
- Alpenberg, Jan, 1964-, et al.
(författare)
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Investeringar i mindre och medelstora tillverkande företag : drivkrafter, struktur, process och beslut
- 2005
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- This thesis deals with investment issues in connection to growth and expansion related decision processes in small and medium-sized manufacturing companies. It focuses primarily on the empirical knowledge about the structure of the companies’ investments, the processes involved, and the investment behavior in this type of company. The Swedish sub-contracting companies and the manufacturing industry in general are facing new structural changes. There is also a clear trend towards fewer, but larger and more skilled, suppliers. These changes implies for instance that small and medium-sized manufacturing companies are facing dramatically increased demands with considerable and growing needs for investments. The development of an empirically grounded framework for investments in small and medium-sized manufacturing companies is an important part of this study’s conceptual contribution. The analysis points out the general importance of projects named super investments. This means large investments with great financial and strategic impact and which significantly affect the companies risk exposure. These projects has also proved to be of significant influential importance on the companies overall investment planning process. The results also shows that changes in the internal and external environments tend to influence the companies’ investments, with respect to both the initiation of new investment projects, the progression of these projects, and the management of and principles for decision-making in the form of analysis and investment logic. In short, the present study contributes with knowledge about the investment process by providing an overall picture of how decisions about investments are made in small and medium-sized manufacturing companies. The study indicates that it is important to consider both conceptual and more practically oriented conditions related to the work of developing and finding suitable investment routines.
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| 6. |
- Carlsson, Jörgen, et al.
(författare)
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Nedskrivningsprövning av goodwill: före eller efter skatt?
- 2013
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Ingår i: Balans: tidskrift för redovisning och revision. - 0346-8208. ; 39:4, s. 27-30
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Tidskriftsartikel (populärvet., debatt m.m.)abstract
- I artikeln utreds sambandet mellan diskonteringsräntan före och efter skatt och hur detta samband påverkar beräkningar vid nedskrivningsprövning.
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| 7. |
- Dahlman Petri, Anna, et al.
(författare)
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Strid om finansiering av VA-investeringar
- 2020
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Ingår i: Kommunal ekonomi. - Gävle : Kommunalekonmernas förening. - 0282-0099. ; :2, s. 9-9
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Recension (populärvet., debatt m.m.)
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| 9. |
- Hellström, Mikael, et al.
(författare)
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Styra meningsfullt med mål
- 2009
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Ingår i: Ett smörgåsbord med ekonomistyrning och redovisning. - 9185113395 - 9789185113392 ; Nr 113, s. 207-229
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Bokkapitel (övrigt vetenskapligt/konstnärligt)abstract
- I denna artikel belyses några kommunala ambitioner att styra med mål. En av frågorna vi ställer oss är varför vissa organisationer i den kommunala och landstingskommunala sektorn förefaller styras mer effektivt med mål än andra. Vad är det som gör att vissa offentliga organisationer vinner den ena utmärkelsen efter den andra avseende till exempel servicekvalité och styrning. Med vilken substans pratas det om att – X-kommun har lyckats göra något bra och på Y-sjukhus har de verkligen vänt på skutan. Är det några speciella beslut som tas? Vissa beslut förefaller leda till en styrning med mål som är bättre, mer effektiv än andra. Frågorna om mål och styrning är onekligen många. Syftet med denna artikel är att beskriva och analysera hur man kan styra effektivt med mål.
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