The purchasing of management consulting services has traditionally been characterized by informal and relation based interaction. However, case studies have shown that there is a movement towards more formalized and structured purchasing procedures among buyers of management consulting services. The purpose of this study is to investigate the prevalence and the implications of this professionalization. To investigate to what extent certain mechanisms of professionalization have been implemented on the Swedish market, a survey directed to Sweden?s 500 largest companies was conducted.

The industry of management training programs is increasing rapidly. Every year numerous organizations sponsor expensive management training programs for their managers, hoping that this will pay off and make the organizations more profitable. The companies that offer these management training programs could be seen as important conveyers of conceptions of leadership. Thus, the purpose of this thesis is to identify similarities between a number of management training programs and see how they are related to different leadership theories , and based on this try to recognize the conceptions of leadership that are conveyed. The study is of qualitative nature and is based on interviews with representatives from five management training companies in Sweden along with a text analysis of written material presented by the companies.

Business Process Modelling Notation (BPMN) is a way to graphically draw a diagram of a business process. A BPMN diagram consists of several so-called flow objects. These are interconnected in the graph through sequence  flows. BPMN models are merely graphical representations of business process and there is a need to simulate these diagrams for different purposes. The simulation that now is available for BPMN is that the model is evaluated by checking if it is correct.

The purpose of this study was to examine earnings quality and earnings management in U.S. ex-post failed firms. A quantitative study was made, using the Modified Jones Model, to identify abnormal accruals up to six years before bankruptcy. 9 003 continuing firms and 187 bankrupt firms, active sometime between 1990 and 2010, were examined. The study concludes that U.S.

The Goal with this Master of Science thesis is to expand the possible turbine efficiencymeasurements on an exhaust turbocharger. It was done as a part of the CICERO competencecentre. To feed the turbine with air a special flow rig has been used. Instead of loading theturbine by just restricting the compressor flow a docking system for an electrical dynamometer isdesigned to use the dynamometer as an additional loading source. By using an electricaldynamometer as loading device for the turbine, measurements are not depending on compressorperformance.A large part of the work consists in designing accessories for the dynamometer.

Hur mycket investmentbankerna påverkar aktiekursen.

Master Thesis in Managing People, Knowledge and Change (BUSM18)..

Vi har fått ett flertal viktiga insikter och lärdomar om nödvändiga ingredienser i god management. Först och främst en förståelse för hur viktigt det är med ökad självinsikt. Därigenom ökar förståelsen för andra personers beteende. Även det omvända gäller; genom andras beteende kan självinsikten öka. Lärdomen har implikationer på alla nivåer av management då en organisation grundar sig på samspelet mellan människor.

Globalization and demographic changes are forcing today?s companies to be more competitive in order to reach success. The increasing competition is proving a challenge for companies to recruit and retain competent, talented staff. To meet these challenges, Talent Management was developed during the 1990s and supplies a new and innovative way to deal with personnel management. Due to Talent Management being a relatively new theory, there is at present no generally accepted definition of the theory.

Abstract: Since the implementation of IFRS, many changes in accounting standards have occured. Companies that follow IFRS must therefore always adapt and change its accountingprinciples according to changes made by IFRS. The latest change that companies must consider and adapt to in their financial accounting is the revised version of IAS 19 regarding pensions. This study aims to investigate if there is a relationship between financial accounting and management accounting due to changes made by IASB. More specifically the study investgates how the removal of the corridormethod and the introduction of IAS 19 as an external approach has affected its management accounting in three large corporations in Sweden.

The construction of buildings and paved surfaces changes the natural water balance.Precipitation generates surface runoff and storm water instead of infiltrating into the soil.Storm water has come to be considered as a major source of pollution in lakes and streams inthe vicinity of urban areas. Reduction of pollutants in storm water is a key action in order toprotect sensitive recipients and maintain high water quality. Storm water is traditionallytransported by storm sewers to the nearest recipient. In recent years the approach to stormwater management has changed; storm water should primarily be disposed of on site, throughlocal disposal of storm water, LOD. LOD is created by a combination of the function ofseveral smaller local facilities and the general sewer system.

en small case studie av event med olika karaktär föregås av en kartläggning av begreppet event. vidare identifieras kritiska faktorer för framgång och huruvida den arbetsprocess i vilken eventen växer fram överensstämmer på de olika eventen. vilka likheter respektive skillnader kan identifieras..

The purpose of this paper is to investigate the relationship between Earnings Management (EM) and certain characteristics of management forecasts, among a sample of Swedish listed companies. The forecast characteristics studied are: 1) Forecast venue: How explicitly is the forecast presented? 2) Forecast precision: How detailed is the estimated number? 3) Forecast measure: Which measure(s) are forecasted? We use a sample of 68 annual management forecasts, obtained from year-end reports between the years 2007-2011. EM during the forecasted year (2008-2012) is estimated using the cross-sectional modified-Jones model. The forecast characteristics are then related to the degree of EM during the forecasted period.

En sammanfattning av uppsatsen på maximalt 8000 tecken..

The agricultural sector has historically seen stable prices and a relatively constant demand for its products. Companies within the sector have generally had few loans and large sums of money tied in assets. The profitability of the companies has on the other hand been low. Together these circumstances have determined the creditors? demands on the companies within the sector and have formed the rules and regulations that exist today.