Tidigare studier har visat på att en finansiell kris leder till en minskad förekomst av earnings management som anses vara ett stort problemen i modern redovisning. Denna uppsats undersöker earnings managements förekomst bland svenska företag och hur den påverkas av en finansiell kris samt om det finns skillnader mellan olika branscher. Vi använder en modifierad variant av Jones modell för att mäta de diskretionära periodiseringarna, som likställs som earnings management, och jämför sedan förekomsten av earnings management före och under krisen samt mellan de fyra branscherna som studerats. Vi finner inte några skillnader i earnings managements förekomst innan och under finanskrisen men vi kan se att branschen Sällanköp i större utsträckning än övriga studerade branscher bedriver earnings management. Vår förklaring till detta är att övervakningen av företagens redovisning är generellt sett bra vilket minimerar möjligheten att bedriva earnings management men att det kan finnas brister för branschen Sällanköp..

The study aims to investigate student participation as a tool for democratic development in secondary school from a student perspective. Furthermore, students' perceptions of the school's work with student participation in formal and informal contexts are also investigated, with basis in the teaching structure. The results are based on interviews conducted with students who all attend the same class in their last year of high school. Subsequently, an analysis is made based mainly on three different theories: democracy, curricula and sociocultural theory. The result shows that students feel that they are able to practice student participation but the amount of influence they get differs between individuals depending on devotion and commitment.

En sammanfattning av uppsatsen på maximalt 8000 tecken..

En sammanfattning av uppsatsen på maximalt 8000 tecken..

Att sätta personalen i fokus en modell om att möjliggöra för medarbetare? En fallstudie av Svenska Mässan.

Ip-telefoni.

AbstractDuring recent years the climate in recruiting new personnel has hardened as a result of high levels of employment and increasing competition in labour market. In order to resolve this problem, organisations have to adapt new strategies to attract and meet the demands of potential employees who have the required competence to meet job requirements.The aim of this study has been to examine a well functioning work place in order to elucidate explicit examples of what employees consider positive, and what can be ascertained as positive deviations. Narratives emanating from the unit manager and personnel illustrate their views on the positive influences found in their working place. Another ambition is to increase awareness and understanding about the factors that promote satisfaction in the workplace and positive deviation; and to utilise this knowledge.Traditional research on organisations has frequently focused on problems. The theoretical point of departure of this study is based on Positive Organizational Scholarship, abbreviated as POS.

The management of assets in organisations today can be a challenging task and optimising their usage is critical to ensure maximum profit. For rental businesses offering tangible products efficient management of movable assets are an essential part of the business strategy. The main purpose of this study is to investigate how asset management and asset information management can be carried out in rental businesses and in what ways information technology can support it. By doing a literature review combined with a case study where three rental businesses and their use of information technology were examined we could identify several important aspects regarding asset information management. The results we have found is that rental businesses with a high degree of digitization in existing asset information management systems are able to rationalize existing work processes, which in some ways changes the roles of employees.

Denna studie bygger på andraspråksinlärares skriftliga kompetens kopplad till syntaktiska och kommunikativa nivåer. I synnerhet är syftet att studera språkliga syntaktiska nivåer i texter skrivna av andraspråksinlärare som har behörighet att studera vid universitet. Ytterligare ett syfte är att studera om innehållet i texter kan förmedlas på ett kommunikativt och idiomatisk sätt.Den teoretiska ramen för att mäta syntaktiska nivåer som informanter i denna studie har uppnått bygger på processbarhetsteorin (Pienneman, 1998/ Pienneman & Håkansson, 1999). Studien visar att godkända texter i Svenska som andraspråk B och Tisustest uppnår nivå 4 och 5 på syntaktisk nivå. Studien visar också på variation av kommunikativ kompetens utifrån förmågan att förmedla ett central innehåll. Informanterna uppnår delvis målspråksnormen och delvis avviker från målspråksnormen i varierad grad vilket påverkar den kommunikativa kompetensen.

Humankapital blir en allt viktigare resurs för företag då utvecklingen går mot en mer kunskapsorienterad ekonomi. Medarbetares kunskap, motivation och förmåga kan därför, i linje med utvecklingen, skapa konkurrensfördelar för organisationer. Talent Management har utvecklats för att möta förändrade krav på arbetsmarknaden samt för att ta tillvara på medarbetarnas förmågor. Syftet med denna studie var att belysa hur tre företag i en kunskapsintensiv bransch, revisionsbranschen, praktiserar Talent Management samt analysera och förklara vad som format dess praktik. För att uppfylla syftet har studien haft ett deduktivt angreppssätt där tidigare teorier analyserats mot studiens empiriska information.

This final year project is dedicated to investigate the problem domain of system maintenance management. The purpose is to find problems in the system maintenance management of today. Whether there is any problem that can be elicitated in the requirements engineering?s phase that could help to obtain more maintenance management friendly systems and if it is not possible to obtain more maintenance management friendly, what else can be done?It has been learned that there are many problems today in the problem domain and the most great ones are the system documentation, stress and a systemknowledge lack among developers, system managers and system users.The requirements that have been found for this problem is good documentation, and use of simple solutions in the creating of the system..

The Telecom industry is facing a paradigm shift, where the industry is converging with Internet technologies and the market is becoming more sophisticated. This results in more demanding customers, and the need for offering more content and services with a focus on usability for the end-users. The operators are starting to loose both their strong position and revenue in the Telecom industry, due to new technology and the fact that other actors are starting to enter the market, offering new content and services. In the end, the operators have two choices, to become bit-pipe providers, and only focusing on network management, or keeping the control over their networks. The latter would mean that they block other actors who are taking parts of their revenue, e.g.

In todays society the demand on companies to deliver better project management is crucial for them to survive. The higher demands from clients make older project management weak and unreliable. In the constructions sector more and more companies are created and the competition is higher than ever. The clients are aware of the higher competition in the construction sector. This has resulted that construction companies must now make their project management more efficient to create better projects and better relationship with clients. The purpose of this thesis arose from this problem in the construction sector.

Management consulting firms are an important part of the knowledge economy and they capitalize on the analytical ability and knowledge of their employees. Much research have been made on large consulting firms and their management of knowledge, but little is known about how small consultancies manage their knowledge. Even less is known about the management of knowledge in small consultancies specialized in change management. These firms rely solely on senior consultants and focus on the human aspect of organizational development. This thesis aims to show how these firms manage their knowledge and also provide an understanding of why.

This essay describes and compares the extensive reindeer management to the more intensive, but grazing based, sheep management system in Sweden. Differences and similarities between the two production systems will be investigated by elucidating the economy, land use and possibilities to influence production and economy through breeding, feeding and product development. The reindeer management area covers the northern part of Sweden whilst the sheep management is dispersed over the country. Both reindeer and sheep are ruminants and have relatively high demands on the quality and digestibility of the feed however reindeers graze on mountain-and forest lands whilst sheep often graze inaccessible areas or cultivated grasslands. Selection intensity is generally lower in the reindeer management compared to the intensity in sheep breeding.