This thesis studies the relationship between book values and market values in different assets and liabilities in Swedish Large Cap companies balance sheets. The aim is to find out if the relationship, the permanent measurement bias, has changed during since Mikael Runstens doctoral thesis from 1998 called The Association between Accounting Information and Stock Prices. Although some changes in the permanent measurement bias are found, this probably is due to other aspects than the introduction of IFRS..

We have performed a study much similar to Ritter?s (1991) about long-term aftermarket performance of IPOs on the Swedish market during the years 1990 to 2002. The study resulted in evidence for that Swedish IPO do underperforms their benchmark-portfolios during a 36-months period. Though, the grade of underperformance depends of the chosen benchmark. The study is mainly focused on a particular benchmark, a portfolio of non-issuing firms matched by size and sector.

The purpose of this thesis is to identify the factors that drive efficiency and effectiveness in technical development projects performed at A?F?s department of product development. In addition to identifying and analyzing these factors, the thesis also analyzes what needs to be taken in to account in order to implement a measurement system that is able to both monitor and control the identified factors.The thesis has been performed in a qualitative manner. It is based on interviews with people from several different technological companies, within different lines of business, all of which are customers to A?F?s department of product development.The results show that there are seven critical factors for project efficiency and effectiveness.

Bachelor thesis in Business administration, School of Business and Economics at Linnaeus University, Controller, 2FE05E, spring semester 2013 Title: Non-profit sport associations management control- A multi case study of management tools Authors: Christoffer Ahlgren, Emelie Andersson and Emelie Nilsson Tutor: Anders Jerreling Examiner: Elin Funck Background: Non-profit sport associations activate a large number of people in Sweden and have a great impact on the social community. Because of the increasing complexity to operate sport associations some are experiencing serious financial problems. The daily financial work has a major impact on how the future unfolds for the sport associations. An adverse economy not only creates complications in the economic field, it also affects the sport itself. Purpose: Our purpose with this paper is to describe and explain how the economy is controlled in non-profit sport associations and the tool that is used to support this process.

Storing kinetic energy in a flywheel allows for more efficient driving of electricvehicles. Research in this area is in progress at Uppsala University, where a flywheelwith magnetic bearings encased in a vacuum chamber is being constructed. To makethis possible methods for measuring the current through the electromagnets in thebearings and temperatures in the flywheel need to be developed. This has been thepurpose of this report. The current measurement resulted in a resistive method, andthe implementation of eight measurement circuits in the system.

Syftet är att analysera vilka variabler som påverkar performance positivt i nystartade BioMed och ITT-företag och i denna process även beskriva och jämföra hur dessa variabler ser ut i de två branschgrupperna och hur företagen har utvecklats. Vi har använt oss av en kvantitativ metod och har genom ett enkätutskick fått empiriskt material från 20 grundare av BioMed-företag och från 30 grundare av ITT-företag. Slutsatserna är att i BioMed påverkas nystartade företags performance positivt av: grundarens ålder, arbetserfarenhet, branschkunskap, start-up-erfarenhet och ett heterogent nätverk. Nystartade ITT-företags performance påverkas positivt av : grundarens ålder, utbildningsnivå, arbetserfarenhet, branschkunskap, antalet grundare, initial kapitalmängd i företaget och att ha affärsänglar och riskkapitalbolag som kapitalkälla. Connects olika insatser får generellt sett inte bra betyg av grundarna och därmed drar vi slutsatsen att Connects betydelse för företagens performance inte är stor.

This study investigated the performance and cost of scarification with a tractormounted excavator. Due to variations in terrain conditions the performance variedbetween 0.08 and 0.11 ha/E15h and, with a machine cost of 366 SEK/h, the cost ofscarification varied between 3 330 and 4 750 SEK/ha..

The world's natural resources are constantly being reduced, which increases the pressure on companies to actively engage themselves in environmental activities. Meanwhile, stakeholders focus is being broadened and it is now important not only to supply a particular product or service but also show that they are actively pursuing an environmental agenda. Companies can use various tools to aid in environmental efforts, but also to demonstrate to the world that the company is actively engaged in environmental activities. One such tool is the environmental standard ISO14001 which provides the company with guidance and support on how the business must manage its environmental efforts. To show a business' progress in environmental performance, it is advantageous to use environmental performance indicators as they enable stakeholders to easily understand how the business works with environmental issues.Authors in the field explain that the environmental management system propagation is limited in service organizations.

This Bachelor's thesis in Environmental Science studies the quality of an index of performance measurement of Swedish municipalities' sustainability governance offered by the environmental magazine Miljöaktuellt. Executed for six consecutive years, this evaluation is arguably the most comprehensive and widely spread local sustainability assessment in Sweden. Contextualizing this quantitative measurement tool in the paradigm of New Public Management, the research questions posed are: 'to what extent does the index employed by Miljöaktuellt correspond to the requirements of a set of quality criteria for sustainability assessment?' and 'is the index appropriate as a measure of, or a goal for, Swedish municipalities' internal sustainability efforts?' Through the perspective of evaluation theory, Miljöaktuellt's index is seen as a performance evaluation, thus categorizing this study as a meta-evaluation. Through a qualitative thematic approach, the index is analyzed using the 8 BellagioSTAMP-principles that were developed as tools for assessing quality of sustainability assessments as themes for the analysis.

Titel: Uppföljning och styrning av lagerproduktion ? Ramverk, mätsystem och individualiseringsmodell Författare: Peter Gunnarson och Daniel Hallbäck Handledare: Adj. prof. Stig-Arne Mattsson, Institutionen för teknisk ekonomi och logistik. Prof.

Performance measurements have become very important tools for companies because of ever increasing global competition in today?s market. Delivery dependability is one of the three most important performance measurements for companies to focus on and that makes this analysis, of the dependability, both very interesting and up to contemporary. In this rapport different aspects of delivery dependability will be dealt with, and a weight will be on what to measure and how to measure it together with how to present the outcome of the measurements. A discussion has also been held regarding what goal the company should have on its dependability.

The dissertation were performed on SP, Technical Institute of Sweden. The dissertation were carried out on the measurement technical department, this dissertation is a part of a bigger project, project ClampCal. One of SP?s returning assignments are flow-measurement. When flow-measurement is performed, the flow has to be stopped so that a meter can be installed in the pipes where measurement is going to take place. At every stop there is time delay in the flow which causes the customers to loose money. This is why SP wanted to find a better solution so that measurement can be done without any stops in the flow. Usage of a so-called Clamp-on meter was considered, but since the measurement uncertainty is too large it takes some investigation on the parts where the largest uncertainties occur and thus find a solution that can diminish the uncertainty as much as possible. The parts that were considered to have an opportunity to reduce measurement uncertainties were the fluid temperature, its characteristics and the pipe geometry and its characteristics. For the fluid temperature a Pt100-sensor with four different radii for various pipes was used.

Syftet med denna uppsats är att kartlägga hur Performance Management-system praktiseras inom svenska organisationer. Med utgångspunkt ur de teorier och modeller som återfinns i litteraturen ska sedan resultatet analyseras. Samtliga av de undersökta industrikoncernerna har tagit till sig PM-synsättet och praktiserar det i någon mån. Skälen till detta benämns vara att verktygen i större grad än annars kan få hela företaget att uppnå gemensam fokus på företagens målsättningar. Hur detta senare visar sig i hur företaget faktiskt jobbar finns det, en del att vara ifrågasättande emot.

The research within the management control systems-field and more specifically performance management has been rather shallow and not much has happened the last decades besides the balanced scorecard. The researchers see a lack of studies focusing on the effects of an integrated performance management system and also how it affects the different hierarchical levels and the tasks to perform.We decided to perform an essay with case study-characteristics by looking at both the strategic and tactical level at Volvo Group, or more specifically Group Trucks. We performed three different interviews, one at the group level and two at the division level. The aim was to see what effect an integrated performance management system had on the tactical level (i.e. the divisions).Our findings and corresponding analysis suggested that Volvo was a rather centralized company in order to get the performance management system to work by enabling a ?weekly control?.

High technology companies in Sweden spend a huge amount of money on research and product development in proportion to what they get back in earnings from their inventions. Product development has traditionally been regarded as much more important than business development. This thesis aims to point out the critical factors behind successful business development processes for high technology companies. We have chosen to make a case study of Hexagon, a highly successful and innovative company within the measurement technology business. Internal and external actors that are important for business development have been identified and interviewed in order to understand how ideas are developed and executed.