The usage possibilities of mobile platforms and smart phones are increasing rapidly as they provide support for better processors, sensors and communications capabilities. This has for many companies resulted in an increased interest to explore the possibilities of mobile platforms and how they can be integrated in various business areas. As the usage of mobile platforms in industrial applications is a new area, it is difficult for companies to estimate their potential, and what contributions the different platforms can give.This master thesis investigates the possibilities and limitations for the consultant firm Combitech when integrating mobile platforms and handheld devices in industrial applications. This is accomplished through a comparison between the platforms and by considering the possible areas of use for the mobile platforms based on experiences from companies and research in the area.For a company with the intent to deliver services that use mobile platforms, it is important to be able to combine expertise and resources to effectively attract customers. The mobile platforms will, if applied right, give great possibilities in industrial applications as a cost-effective alternative for both hardware and software solutions for businesses, which provides an opportunity to sell services to both established and new clients.

Earlier research has shown that generational differences between younger-supervisors and older-workers may cause tensions that lead to team ineffectiveness. There is however still a lack of research in this area. This thesis presents possible tensions that might occur between a younger supervisor and an older worker due to their age and generational affiliation, and how these tensions affect the team dynamics. The empirical data collection was limited to the boundaries of the dental care industry where these generational/age differences between younger supervisor and older worker are common. The thesis looks at the tensions from a qualitative perspective and data was collected in the form of in-depth interviews with selected dentists and nurses.

I vår studie har vi undersökt om svenska controllers utför arbetsuppgifter som är att betrakta som controlleruppgifter. Vi har även undersökt om yrket påminner om en profession eller om den är på väg mot att bli en sådan.Studien är baserad på personliga intervjuer med två controllers verksamma på forsknings- och utvecklingsavdelningen i sina respektive företag samt med forsknings- och utvecklingschefen i det ena företaget.Resultaten av studien visar att de controllers som studerats utför arbetsuppgifter som är att betrakta som controlleruppgifter men att det dessutom för en av dem förekom arbetsuppgifter vilka ligger utanför det som vår studerade teori betecknar som controlleruppgifter. Det föreligger tecken på att yrket har vissa likheter med en profession men att den har en lång väg att vandra innan denna status kan uppnås..

AimThe purpose of this degree thesis was to find out what strategies and behaviours earlier overweight individuals have used to maintain their weight loss.- What strategies did the participants use to loose weight?- Which behaviours are related with maintained weight loss?MethodThe study is based on an encase research with earlier overweight individuals who had lost weight with help of the Cambridge method. The chosen population who further more had maintained their weight for over one year have answered questions about their successfully maintained weight loss.ResultsThe results are based on 32 overweighed individuals, 9 men and 23 women, who had maintained their weight loss for over one year. After the initial weigh loss by help of the Cambridge method their main strategy was to change eating behaviour ? by eating on regular schedule, choose food with less fat ? and to increase their physical activity.

This is a study on the outcome of the Swedish Forest Agency´s mission to provide individual advice to private land owners about precommercial thinning. The study was conducted in Sala municipality and included forest owners that had received private individual advice from a Swedish Forest Agency consultant as well as forest owners that had not received individual advice. One of the central issues was to make comparisons between these two groups. The survey was carried out by telephone interviews combined with a smaller field study. The questions were designed to provide information about to what degree the forest owners had been affected by the advice and if there had been a change in the way in which precommercial thinning was performed. In terms of the amount of precommercial thinning that had been carried out, no statistically significant differences were found between the two groups.

Inom redovisningsområdet finns två olika redovisningstraditioner, den kontinentala samt den anglosaxiska. Den kontinentala traditionen innebär mer reglerad redovisning än den anglosaxiska traditionen när det gäller formen på redovisningshandlingar, ordningsföljder i balans och resultaträkning. Sverige har länge följt den kontinentala traditionen men har mer och mer gått över till den anglosaxiska och det som finns kvar av det kontinentala är mest av formell karaktär. Medlemsstaterna i EU fick viss frihet i hur direktiven skulle implementeras samt uttolkas och det ledde till flera olika tolkningar av begreppet "true and fair view". I Sverige översattes begreppet "true and fair view" till rättvisande bild.

During the Swedish banking crisis in the early 1990?s, the government paid out 65 billion Swedish kronor to save Swedish banks from bankruptcy. In the process, two banks left the private sector to be taken over by the state. This thesis builds on a study from 1998 in seeking to quantify the financial end result for the Swedish government from the subsidies. Taking a cash flow approach and accounting for the time difference, it starts with the money paid out during the years of crisis and subtracts the money that has since been returned to the government by successful management of the relinquished assets.

Företagsledarna i undersökningen har stora förväntningar på revisorn. Företagsledarna anser att den fristående rådgivningen får vara ganska omfattande, för att företaget ska kunna få all hjälp de behöver. P.g.a. detta anser företagsledarna att det inte finns något olämpligt område för revisorn att rådgiva inom. Revisorerna i undersökningen sätter däremot en gräns för rådgivningen med hjälp av de etiska reglerna, och lämnar över de uppdrag som de anser att någon annan har mer kompetens för att utföra.

This Bachelor Thesis in the area of Computer Science and Work Science describes the process of design and development of an IT-tool between the municipality of Ron-neby and TietoEnator a development and consultancy firm, the Gothenburg office. The thesis focuses mainly on the cooperation between the consultant designer and the local municipal. Through cooperation, the organisation is incorporated into the tool and the tool is incorporated into the organisation. Concepts that are central in this thesis are design, cooperation and tailoring. A question raised is, if distance work and extensive cooperation might be a good way of working in the process of design and development, when the organisation is being incorporated into the tool.

The purpose of this study was to examine the experience of organizational culture among salespeople at a specific workplace. The purpose was also to investigate what motivates these salespeople in their work and the impact culture has on their motivation. We have used a qualitative research method to collect the empirical material. With the help of seven interviews, including six salespeople from one of Sweden?s biggest electronic retailer and also one information interview with a sales consultant, we attempted to find the answer to how they perceive the organizational culture and how it affects their work motivation. The following questions are used to fulfill this purpose: ? How do the salespeople experience the organizational culture? ? What motivates the salespeople in their daily work? ? What effects does the organizational culture have on the salespersons motivation? As analytical tools we have used are the concept of organizational culture, Schein's description of the three components of culture and Herzberg Motivation-Hygiene theory. The results of the study indicate that the salespeople experience a positive organizational culture and that this culture promotes fellowship and unity between colleagues, which in turn contributes to an enhanced motivation.

Titel Fyra faktorer mot ett lyckat kundmöteFörfattare Nathalie Lindenhall & Matilda ÅsénKurs Examensarbete i Medie- ochkommunikationsvetenskap, Göteborgs UniversitetTermin Vårterminen 2014Handledare Orla VigsöSidantal 49 sidor (exklusive referenser och bilaga)Antal ord 18 713 ord (exklusive referenser och bilaga)Syfte Syftet med studien är att undersöka vilka faktorer som ligger till grund för den kommunikativa samförståelsen mellan PR-byråer och deras kunder under ett kundmöte.Metod Sju kvalitativa respondentintervjuerHuvudresultat Denna studie visar att PR-byråer gynnas av att arbeta med förberedande åtgärder inför ett kundmöte för att snabbare och mer kontrollerat kunna uppnå en kommunikativ samförståelse med kunden.Research, kommunikation, frågor och förtroende är fyra huvudfaktorer som studien har mynnat ut i. Genom att arbeta med dessa skapas goda förutsättningar för djupa dialoger, ömsesidig förståelse och långsiktiga kundrelationer. Huvudfaktorerna samspelar både med varandra och med andra underfaktorer såsom relation, strategi och personkemi för att lyckas uppnå en samförståelse mellan PR-konsult och kund..

The recent accounting scandals in large companies in both USA and Europe, such as Enron and Scandia, have led to a huge debate about the quality of financial reports approved by auditors who, at the same time, offer consultancy service to their audit clients. Many researchers and experts argued that there is a role conflict when an auditor offers consultancy service to audit clients. They argue that the main duty of an auditor is to verify the truthfulness of the company's financial statements. Giving consultancy service to the audit clients will impair the auditor's role to examine the company's books independently because of the economic bond between auditors and audit clients.As a result of the Enron scandal, the legislators in the USA have made restrictions to how auditors provide non-audit service to audit clients. However, the legislators in Sweden, unlike the US, did not choose to introduce such restrictions.

This study investigates the value relevance of goodwill impairments for equity investors in Swedish listed companies. We provide insight on whether goodwill impairments are value relevant before as well as after the implementation of IFRS 3 and IAS 36. We express market value of equity as a function of book value of equity; net income excluding goodwill impairments and goodwill impairments, using the Ohlson valuation model and Hellström's price regression. Our findings suggest that goodwill impairments are statistically value relevant for equity investors. Prior to the implementation of IFRS 3 and IAS 36, our findings imply that equity investors respond negatively to goodwill impairments.

Problemområdet som uppsatsen belyser är sambandet mellan organisationstillhörighet och autonom motivation inom IT-konsultbranschen. Forskning om dessa områden har tidigare utförts främst var för sig, men har på senare år kopplats mer och mer samman. Dessutom har undersökningarna inom konsultbranschen enbart gjorts på bemanningsföretag. Utifrån sambandet och i förhållande till nuvarande teorier tas tre hypoteser fram och prövas. Metoden som använts i undersökningen är en enkätundersökning bestående av frågor angående organisationstillhörighet och motivation.

Syftet med denna uppsats är att beskriva om och hur små företag använder sig av redovisningsinformation vid utövande av styrning och beslutsfattande, samt vilka faktorer som påverkar användningen av redovisningsinformation. Små företag har begränsat med resurser för att kunna tolka och analysera redovisningsinformation, samtidigt som företagsledarens intresse, kunskap och erfarenhet påverkar hur informationen används. För att genomföra denna studie har empiriska data samlats in genom intervju med fyra små företag. I denna studie har det framkommit att redovisningens viktigaste funktion är att fungera som beslutunderlag och underlag för styrning av verksamheten. Detta sker genom att väcka uppmärksamhet för avvikelser mellan kalkylerat och verkligt utfall.