Quality is the key to a well executed product or service. The construction industry hasn?t highlighted the quality in recent times which have contributed to the construction industry receiving much criticism in the field. The public sees it as an offhanded industry where errors and delays are common.The reason for this is considered to be primarily the lack of time, constant pressure to reduce costs and skills and the ability to communicate between the parties about what the correct quality really means. The industry has begun to realize that it must start setting clearer standards and that there are great opportunities for improvement.This report will give Peab an opportunity to develop their quality work.

Syftet: Syftet med vår uppsats är att undersöka i vilken mån tänkesättet bakom begreppet kundlojalitet används i samarbetet mellan Resurs Bank och butikerna, samt att analysera hur kundlojalitetsprogram kan användas för att fördjupa samarbetet mellan en sidoleverantör och dess betjänade butiker.Undersökningsfrågor: Hur arbetar Resurs Bank med sin kundlojalitet? Hur värvar Resurs Bank sina kunder och på vilka sätt kan man kvarhålla sina kunder på sikt?Slutsats: Vi har genom hela uppsatsen försökt betona vikten av starka relationer. Konklusionen som blev avgörande för vårt studiefall är att bankens roll som sidoleverantör är betydande. För att dessa relationer ska fungera krävs det ett välfungerat samarbete som bygger på täta förbindelser. Vidare betraktar vi situationen som sådan att båda parterna har stora möjligheter att nyttja varandras tjänster på ett resultatinriktat sätt.

This thesis will through the use of various approaches determine the key drivers for dividend payouts for A-listed Swedish firm. The time frame reaches from 1997 to 2003 an the thesis covers 48 companies..

The goal for this thesis work was to develop Business Intelligence (BI) for an IT consultant company.LexiConsult is an IT consultant company in the Lexicon-group which offers expertise within Office (templates, database, spreadsheets, Outlook etc.) but also SharePoint development and services like support, documentation etcetera.We have investigated the functionality in SharePoint and MS SQL Server and have also evaluated which possibilities these platforms offer in terms of creating a BI-solution for LexiConsults needs. SharePoint offers a variety of different tools and services for BI but none of these where available in the Office365-version which LexiConsult uses. Another solution was therefore suggested where the reports should be published on a web hosting company.We have also studied critical success factors when implementing BI in an IT consulting company.The result is a set of BI-reports developed for SQL Server Reporting Services (SSRS), which the staff of LexiConsult can access via their SharePoint site.The reports are designed for monitoring and analysis of the economy with e.g. key performance indicators, drill-down of the revenue in different aspects such as by time period, per employee, per customer etcetera. The reports provides vital knowledge that can be used for decision support, e.g.

As the staffing agency business is rapidly growing and suffering from accidents resulting in higher sick leave than in other businesses, it is of great interest to analyze which responsibilities prevail between the customer companies and the staffing agencies, when it comes to working environment for hired staff.The purpose of this essay is to clarify the distribution of responsibilities between customer companies and staffing agencies, regarding working environment. I would also like to analyze which consequences this distribution of responsibilities may lead to.To be able to answer these questions, I have chosen to use the legal dogmatic method together with the sociology of law method. I have studied legal sources, literature and also interviewed three persons who are active within the staffing agency business; one person from the Swedish Work Environment Authority, one person from the employers? side and one person from the employees? side.The conclusion of my survey is that the SAM-responsibility is divided equally between staffing agencies and customer companies, since the customer company who hires staff is equated with an employer. The employer must also ensure that there is an organized work adaptation and rehabilitation function within the company.

The subject of motivation and feedback is something that the literature regarding management treats as significant. Therefore we have investigated how managers work with feedback in motivational and development purposes within union companies in Gothenburg. According to the existing theory it is important that feedback is given correctly and with relevant content, and thus affect both the recipient's own development and the growth of the business. Earlier authors also discuss the complexity of feedback that it is important to consider all of the surrounding aspects, and that it is important to be aware that there is no single approach that can be directly applied on all types of organizations.To investigate how the managers within the union companies motivate their employers without access to monetary incentive, we conducted a qualitative study with in-depth interviews with four respondents. The respondents were decision makers at their respective union company with the roles as CEO or deputy CEO.

AbstractTitle: Accounting firms´ view on the (new law) in joint-stock companiesCourse: Business Administration, Financial Accounting in Corporations and Groups, Ad-vanced Course, 15 ECTSAuthors: Mikaela Uveby, Shadi Nourbehesht, Almira DizdarevicAdvisor: Kent TrosanderProblem: During the last few years, more importance and emphasis has been put on auditors and accounting in general due to a number of company and business scandals on both national and international levels. The United States as well as the EU consid-ered it a necessity to make regulations stricter when it comes to auditing and ac-counts in order to increase the public trust to accounting. At January 1st, 2007, Sweden also changed its law concerning accounting firm challenges. The new law states that as soon as someone of the auditor?s co-workers assists a client with some part of the basic bookkeeping, the main bookkeeping or the drawing-up of the an-nual account, the challenge situation becomes a fact.Purpose: The purpose of the essay is to examine and inquire into how the renewed law con-cerning accounting firm challenges, that was established and put to action at Janu-ary 1st, 2007, has affected accounting firms.Method: The writers have chosen to complete qualitative interviews in order to get a deeper insight to and an understanding of the topic.Conclusion: One year after the renewal of the law, the writers have reached the conclusion of that the new law has not had a great impact on the accounting firms.

Bakgrund och Problem: Redovisningen världen över har i huvidsak förgrenats i två redovisningstraditioner, anglosaxisk och kontinental. I och med ökad globalisering har behovet av harmonisering ökat varför alla noterad företag inom EU idag måste tillämpa IFRS. En stor skillnad gentemot de gamla regelveret är hänförligt till IFRS 3 Business Combinations och goodwill. Intresse finns därmed att undersöka huruvida länder tillhörande den anglosaxiska respektive kontinentala redovisningstraditionen identifierar olika stor andel immateriella tillgångar vid företagsförvärv.Syfte: Syftet med uppsatsen är att undersöka huruvida det finns skillnader i redovisningen av goodwill enligt IFRS 3 Business Combinations mellan länder som historiskt sett anses ha tillhört den kontinentala traditionen respektive den anglosaxiska traditionen. Vidare är syftet att undersöka ifall det finns andra företagsspecifika attribut som påverkar redovisningen av goodwill vid företagsförvärv och ifall dessa kan tänkas påverka studiens utfall.Metod: Studien antog en kvantitativ ansats där sekundärdata i form av årsredovisningar låg som grund.

The most recent couple of years the boundaries of the world have been erased and we have come to live in a more global environment. It has been even more evident since the European Union has got a more prominent role in the society. It appears as obvious for most of us that we live in a changeable time and that a new, global perspective has been developed. Companies have to focus on the effect globalization and differences in culture have, to be competitive in the market today. Because of that business managers more often can come to work in other countries than their country of origin, it becomes interesting whether these managers adapt their management style or if they continue to work the same way as they did in their native country.This thesis aims to investigate if business managers with a foreign background bring along their national culture when managing a company in Sweden.

During the last years, the moral and ethics in companies has been a growing subject in media. Large multinational companies are to a bigger extent using workforce in developing countries and the working conditions at the workplaces in those countries, are more or less controlled. Even if a company carefully controls its own business, it can be using subcontractors that for instance use child labour or forced labour, or in some other way makes human rights abuses. When the world gets more globalized and the market where the companies act gets bigger, there will be new issues for companies to handle. The companies have to satisfy not only the interests of the costumers and the shareholders, but also the environment around it, containing many different stakeholders.

Bakgrund och problem: Marknaden för business process outsourcing (BPO) växer i högtakt. BPO ger upphov till långsiktiga konsekvenser för organisationer och innebär storaomstruktureringar hos företag. Valet att outsourca affärsprocesser är ett viktigt beslut dåändrade processer innebär en mängd olika kostnader, både uppenbara och oförutsägbara. Detfinns ett stort missnöje bland företag angående BPO och ett allt större antaloutsourcingkontrakt förnyas inte. De studier som har utförts om outsourcing och BPO har intestuderat den påverkan en organisation utsätts för vid genomförandet av outsourcingprojekteller hur organisationsstrukturer förändrats efter implementeringen av BPO.Kostnadsökningar kan exempelvis uppstå som följd av att en företagsledning inte har tagithänsyn till vilka interna aktiviteter och resurser som krävs vid implementeringen av BPO ochstrukturella förändringar.Syfte: Syftet med denna studie är att öka förståelsen för den komplexitet som kan uppstå vidgenomförandet av BPO och specifikt finans- och redovisningsprocesser.

Title: What´s the problem? - A study of revenue recognition in IT-consultant     companiesProblem: How do the chosen IT-consultant companies recognize their revenues? What difficulties do the interviewed companies experience in connection with the revenue recognition?Purpose: The purpose of this empirical study is to study how companies in the IT-consultant industry recognize revenues, and to investigate if the companies perceive any difficulties in connection with the revenue recognition. The aim of the study is to give useful advice and guidelines to companies in the IT-consultant business based on the extracted result. Method: The survey took place in Vasteras and started with a preliminary interview with a certified accountant, who had great knowledge of the subject revenue recognition. Then seven companies from the IT-consultant industry were selected, whereof two took part in semi constructed interviews.  Study of the other five companies? ways to recognize revenue was made through their annual reports.   Conclusion: One of the studied companies recognizes their revenues according to the rules in IAS 18, which is because it is listed on the stock exchange.

Att besvara - vilka faktorer kan göra ett e-handelsföretag framgångsrikt? Metod: Kvalitativ enkätundersökning med öppna svar. Undersökningen visade att framgångsfaktorerna finns i ett sammanhang. De faktorer som vi ser som kritiska i ett e-handelsföretag är logistik, speciell produkt, bra ledning, kundkontakt och en viss del av teknisk utveckling..

Under hösten år 2005 implementerade Grundfos Electronics ett nytt ERP- system, vilket innebar en uppgradering från SAP/R2 till SAP/R3. I och med denna uppgradering fick Grundfos Electronics även tillgång till Grundfos Business Warehouse, vilket är en kombination av databaser som innehåller kvantitativ data från produktions- och försäljningsbolag i Grundfos- koncernen. Genom övergången till SAP/R3 och tillgången till Grundfos Business Warehouse öppnades det nya möjligheter till att ta fram information om Grundfos Electronics försörjningskedjor. Syftet med examensarbetet har varit att undersöka vilken information som finns tillgänglig i Grundfos Business Warehouse som kan användas för att skapa förståelse över hur Grundfos Electronics försörjningskedjor fungerar. En analys av informationen utfördes med syfte att förbättra kapacitetsplaneringen vid Grundfos Electronics.

En jämförelse mellan bolagiserade sjukhus och förvaltningssjukhus angående arbetets innehåll, arbetsglädje, möjlighet att ta ansvar och uttrycka sin kreativitet. Även om delaktigheten i arbetet påverkas och om stoltheten förändras vid byte av driftsform eller sammanslagning av sjukhus..