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Granskning av hållbarhetsredovisning : Revisorernas granskningsprocess vid de fyra största revisionsbyråerna i Sverige
As the media attention society on the world climate change, interest in the environment and social impact has increased. This has in turn made even more companies choose to maintain a sustainability report that contains the three aspects of economic, environment and social impact. The demand for sustainability reports has increased among stakeholders. It has made the companies that establish this form of reports experienced economic benefits. The sustainability report than became a useful way to compete among businesses.
Ersättningen som övervakning eller rekrytering : En studie utifrån ägarstruktur i svenska börsbolag
Master Thesis in Business Administration, School of Business Administration, Linaeus University, Finance 4FE03E, Spring 2011Authors: Benni Hansson, Axel SandquistTutor: Christopher von KochExaminer: Sven-Olof CollinTitle: Compensation as a means of monitoring or recruiting ? a study on ownership structure in Swedish listed companies.Keywords: CEO compensation, compensation structure, ownership structure, ownership types, ownership concentration, agency theory, resource dependence theory, managerial theoryBackground: There has been extensive research on CEO compensation, however not a lot on Swedish listed firms. Many studies have an agency theoretical perception on CEO compensation. In accordance with this, compensation is used as a means to solve monitoring and incentives problems.Purpose: The aim of this study is to examine the role of CEO compensation, by studying ownership structure.Method: To examine the role of CEO compensation we use a multi-theory approach, based on agency theory, resource dependence theory and managerial theory. The companies examined are Swedish listed firms the in years 2005 to 2009.
Kulturen och kapitalet Hur, vad och varför ett antal män läser
This thesis deals with the leisure-time reading of fourteen men with two different occupations, teachers of technology and directors of companies. The main reasons for writing the thesis are that very little is written about mens reading habits and also statistics that tell that mens reading decline regardless of educational level. The purpose has been to compare the reading and relations to literature between the two groups of men and to find out if any differences have to do with factors such as social background or age. The questions we have asked our collected data has been what, how and why the men read. We have tried not to investigate the work-related reading although we are aware of the difficulty in separating this from the leisure-time reading.
Skapande och kommunikation av varumärkespersonlighet i svenska klädbranschen
The purpose with this thesis is to investigate how Swedish clothing companies create and communicate a personality for their brand. Case studies were conducted with three companies: Nudie Jeans, Koppartrans and J.Lindeberg. These firms can be considered as established clothing brands nationally as well as internationally. The study found that individualism, logotype and moral standpoints play an important role in the creation and the communication of a brand?s personality.
Konstruktion av småsäckstömmare
Scania CV is one of the world's largest truck manufacturer. It is not only the directproduction of vehicles and methods that are important for Scania but also the servicemarket handling spare parts, repairs and workshops. The department Vehicle ServiceInformation construct standard times through work measurement for particularworks in the workshops. The software application STAM is used in the servicemarket to create and store standard times which then are exported to theworkshops' own systems.The purpose of this master thesis is to analyse and evaluate the internal workmeasurement system that includes standard times and the software STAM. Also,based on external analysis and benchmarking of other systems suggest appropriatefuture development within the area for Scania Vehicle Service Information.In order to perform the investigation, interviews and studies have been doneinternally at the departments that are involved in work measurement as well asexternally at Scania workshops.
E-BUSINESS, WHAT IS IT GOOD FOR: AN EXPLANATORY STUDY OF FIVE COMPANIES? E-BUSINESS SOLUTIONS
The notion of firms interacting with technology is not new; these types of systems were already in place in the mid eighties. E-business users worked with connections between their inbound logistics and procurement systems, and suppliers? order-entry systems. When these connections were described for the first time the vertical links between two, or more, value chains in a value system received more attention in firm strategy. The design of the linkages in the value system was said to be a product of the need for coordination and relative bargaining power.
Automatisk rengöring av produktionsbana
Scania CV is one of the world's largest truck manufacturer. It is not only the directproduction of vehicles and methods that are important for Scania but also the servicemarket handling spare parts, repairs and workshops. The department Vehicle ServiceInformation construct standard times through work measurement for particularworks in the workshops. The software application STAM is used in the servicemarket to create and store standard times which then are exported to theworkshops' own systems.The purpose of this master thesis is to analyse and evaluate the internal workmeasurement system that includes standard times and the software STAM. Also,based on external analysis and benchmarking of other systems suggest appropriatefuture development within the area for Scania Vehicle Service Information.In order to perform the investigation, interviews and studies have been doneinternally at the departments that are involved in work measurement as well asexternally at Scania workshops.
Konstruktion och beräkningar av skogsmaskinshytt
Scania CV is one of the world's largest truck manufacturer. It is not only the directproduction of vehicles and methods that are important for Scania but also the servicemarket handling spare parts, repairs and workshops. The department Vehicle ServiceInformation construct standard times through work measurement for particularworks in the workshops. The software application STAM is used in the servicemarket to create and store standard times which then are exported to theworkshops' own systems.The purpose of this master thesis is to analyse and evaluate the internal workmeasurement system that includes standard times and the software STAM. Also,based on external analysis and benchmarking of other systems suggest appropriatefuture development within the area for Scania Vehicle Service Information.In order to perform the investigation, interviews and studies have been doneinternally at the departments that are involved in work measurement as well asexternally at Scania workshops.
Balancing packaging complexity by introducing platforms - A study at Carlsberg Breweries
Many consulting firms offer tailor-made solutions within complexity management, but these are not general frameworks built upon theories. Carlsberg are dealing with a large complexity within their one-way glass bottles, as they are growing by acquisitions, and are not attained enough economies of scale. This thesis balances the packaging complexity, with platform theory as a foundation. Twelve platforms were developed at Carlsberg, containing 21 bottles, and the calculated savings potential for applying these are EUR 28,9 million..
Demonstrationsrigg för mätning av vätskors egenskaper
Scania CV is one of the world's largest truck manufacturer. It is not only the directproduction of vehicles and methods that are important for Scania but also the servicemarket handling spare parts, repairs and workshops. The department Vehicle ServiceInformation construct standard times through work measurement for particularworks in the workshops. The software application STAM is used in the servicemarket to create and store standard times which then are exported to theworkshops' own systems.The purpose of this master thesis is to analyse and evaluate the internal workmeasurement system that includes standard times and the software STAM. Also,based on external analysis and benchmarking of other systems suggest appropriatefuture development within the area for Scania Vehicle Service Information.In order to perform the investigation, interviews and studies have been doneinternally at the departments that are involved in work measurement as well asexternally at Scania workshops.
Medborgarskap, etnicitet, språk och namn : Identitet och de romerska etruskerna
Few would disagree that the media landscape has undergone significant changes the last decade. From bulky computers and plain mobile phones to portable High-Definition computers and multi-functional smartphones. Other media, such as newspapers and music, have evolved and prospered in a digitalized environment. The constant urge to digitalize aspects and functions of our daily lives seems almost instinctive. Television has taken further steps into this environment as it is now accepted and featured via the Internet.
Integrering av Digitala Färdskrivare och Telematik för den nya Europeiska Standarden
This Master of Science thesis project handles issues around managing data from the digital tachographsystem. European legislation states that companies must download the data of the digital tachograph systemand store it for at least one year for control purposes. The system stores data on the vehicle unit located inthe driving compartment and on smart cards personal for each driver.Acquiring data from the previous analogue tachograph was done instantaneously since the data wasphysically printed to a circular paper chart when driving. To acquire data from the digital system one mustperform a download from the vehicle unit and later transfer it to some form of backup solution for longterm storage. Data must also be downloaded from the driver smart cards.Download of data from the vehicle unit is the most time consuming task and may take up to 30minutes pervehicle.
"Det är mesigt att läsa om musik": En studie av musikintresserade människors informationsvanor
The aim of this thesis is to investigate what information needs arise from the interest in music, which sources are preferred, how this information is sought and what part does the public library play in providing music materials. Brenda Dervin`s Sense-Making theory is what serves as a theoretic framework for this study. A qualitative approach was undertaken in the investigation and nine interviews were conducted with people interested in music. Findings indicate that different ways of acquiring information are used depending on the situation in which the information is needed and also what kinds of music people prefer. The main findings of this study suggest that people interested in music are keen to constantly discover new music to perform or listen to.
Kvalitetsbegrepp och tv-spelsbestånd - En fallstudie av tv-spelsverksamheten på Malmö stadsbibliotek
The purpose of this thesis is to examine the quality notions used by the library personnel responsible for the video game department at Malmo City Library. Furthermore, the thesis aims to assess how these notions of quality relate to properties of the actual collection of video games. The empirical results are based on interviews with the responsible library personnel. The result is then analyzed by an interpretation of Carl Gustav Johannsen?s library adapted, theory-based, model of quality definitions.
Långsiktighetens triumf: En studie om värdeskapande i Private Equity-branschen
This study aims to build a deeper understanding on how shareholder value is created in Private Equity investments, especially during the holding period. The study is a qualitative study of the buyout of the access security company Bewator AB made by the Swedish Private Equity firm EQT in 2002. The buyout became highly successful due to various reasons. The study draws the conclusion, contrary to popular belief, that Private Equity firms create value through taking a long term view on business developing rather than being short term value destroyers. Incentive alignment is another important factor..