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.

This literature review summarizes available data on infection with the parasitic roundworm, Ascaridia galli, as a cause of disease in poultry, including the consequences of a conversion to alternative production systems. Ascaridia galli has a direct life cycle with resistant eggs that survive and are easily spread in the environment, especially in systems with bedding materials where the faecal contact is high. The infection is usually subclinical but depending on the infection dose, the symptoms range from weight loss and diarrhea to mortality. Factors such as the feed composition and genetic variation among different hybrids clearly affect the establishment rate of the infection. Ascaridia galli will probably become an increasing problem, with a shift from the traditional battery cages to alternative systems where the risk of re-infection is high.

I följande studie kommer rekryterings- och utvecklingsmetoden Assessment Center (AC) attstuderas. Syftet med studien är att utifrån verksamma organisationers erfarenhet av AC skapa en ökad förståelse för; metodens innebörd, vilka argument som ligger till grund förorganisationers användande av metoden samt dess värde för organisationer. Studien är avkvalitativ karaktär och fokus fästs vid tolkning och förståelse av AC baserat pårespondenternas subjektiva uppfattningar och upplevelser. Studiens teoretiska referensrambehandlar; Human Resource Management, rekrytering, personalekonomi, Talent Management och Assessment Center. Empiri har samlats från sex verksamma organisationer, varav fem organisationer vilka arbetar med AC samt en organisation som har påvisat ett eventuellt intresse av att utveckla ett AC.

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..

When investigating mechanical problems it is often more convenient to deal with scalars rather than vectors. In this project methods stemming from the field of analytical mechanics, which lets one derive the equations of motion using scalar quantities instead of vectors, have been used. Two mechanical problems were investigated, a double pendulum with a spring and particles orbit in a sphere. The equations of motion of the two systems were derived with the assistance of computer algebra, using Maple and the external package Sophia. The systems were investigated with regard to periodicity and conserved quantities..

The company System Andersson is developing systems for controlling materials and production in industries. They want to add a new service, where parts of those systems are accessible through cell phones.In this paper we are investigating which technology are best suited for this kind of application. And then we describe how we are developing a prototype fort this application, based upon that technology. After investigating technologies such as Java ME, Microsoft Silverlight, and web applications we settled upon building the system as a web application, customized for a mobile environment.To build a web page which is readable by many different cell phones we use the markup-languages which are developed for cell phones. We put much effort in reading about the standards and recommendations for the mobile web, produced by the organizations W3C and OMA.

The new information society has revolutionised almost the entire world. But the new technique does not only bring good. That which was before only available on paper may today only be available on a computer system. This makes it possible to send data electronically. In the wrong hands that information can become a threat against the security of an individual, a company or even a nation. The possibility to protect oneself against attacks from the outside becomes increasingly difficult.

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..

Background:Companies are beginning to see the world as their market; not only to seek global opportunities but also to oversee the global competition. Although most people connect globalization to export and import of goods, the globalization process also affect the businesses distinguished by service. The corporations are faced with higher demands of adaptation, which in turn leads to higher needs of skills and knowledge, which of course is very important in business such as the hotel industry. A motivated employee can perform better and furthermore has a stronger sense of belonging to the organization and might therefore be a key to future success of the company.Purpose:The main purpose of this essay is to compare the motivation strategies and reward systems chosen by the management and match this with what the employees are requesting. By doing this we can compare the different objects studied in this essay and furthermore we will be able to see which hotel that has the best match.

Certification systems, that assess companies? work with social and environmental issues, have emerged in an increasing number of industries. Today, there are environmental certifications for the food industry, the forestry, the fisheries sector and several more. In apparel industry, certification for sustainable working conditions has been of major impact. The property sector is no exception from other industries.

En sammanfattning av uppsatsen på maximalt 8000 tecken..

The BSC is a widely used management tool that is turning the vision and strategy into operational goals. However, after analyzing the criticism received by the BSC, it seems as if its internal focus, rigidity, static-ism and mechanical mindset limits the company?s ability to create a strategy that takes important external factors into account. As we see it, the BSC?s limitations can create a risk for strategic inertia.

To be able to feel a sense of belonging, people need to have the possibility to take part of the information from the society. Hearing-impaired don?t have the same possibility as hearing people when they want to take part of the information, therefore they don?t get the same benefit. This contributes to a feeling of not belonging and a sense of limitation in different social occasions. Therefore the society needs to be accessible to everyone regardless disability.