Abstract Tutor - Anders Richtnér History - Theories suggest that Lean Product Development strategies dramatically increase a company's performance through enabling faster T-T-M, Quality and Costs of Product Development. Purpose - The purpose of this paper is therefore to investigate whether the implementation of LPD actually affect corporate performance measurements T-T-M, Quality and Cost, in a positive way. Methodology - This Bachelor thesis is an exploratory investigation of the concept of Lean Product Development within a global IT- company, performed through four case studies, interviews and complementing corporate performance data. Findings - With empirical data and subsequent analyzes in mind, we note the following; it is clear that the project that produced the best results, in terms of T-T-M, Quality and Cost, also was the one furthest in the process of implementing Lean Product Development..

Purpose: The purpose of this study is to explain which factors that affects Swedish listed companies choice of placement for the corporate governance report when the regulation gives different options.Methodology: The chosen research philosophy is positive, research strategy is deductive and methodology is quantitative.Theoretical Perspectives: As support for the dependent (placement) and independent factors agency theory, positive accounting theory, accounting choice, legitimacy-, stakeholder-, and institutional theory are used.                  Empirical foundation:The sample consists of 249 companies. The empirical data consists of the companies Annual reports and Corporate Governance reports for financial year 2011 or when split financial year, 2010/2011. Limitations: A limitation of the study is that it is based on observations from only one year why it is not certain that the results should have been the same if a comparison between several years had been done.Conclusions: The factors size and growth explain the placement of the Corporate Governance Report in Swedish listed companies..

The purpose of this paper was, on the basis of the association?s annual reports, to describe appropriate key performance indicators for non-profit associations. The purpose was furthermore to study how the associations show their goal-attainment. The research was delimited to contain the second category of non profit associations, which include sports associations. The authors choose three non profit associations, which according to the law, shall draw up annual reports. The three ice hockey associations HV71, MODO Hockey and Frölunda Hockey Club, were thereafter chosen on the basis of those delimits.

The thesis handles the principal-agency problem between shareholders and the Chief Executive Officer. The purpose of the thesis was to examine the link between CEO compensation and corporate performance measured as a change in Market to Book ratio. Data was collected from corporate annual reports between the years 2000 ? 2008 and the study covers 39 Swedish companies from the Stockholm Stock Exchange Large Cap list. To examine whether there is a link between the CEO´s compensation and firm performance, we performed a regression analysis, and no significant relation is found.

Assessing the outcome of corporate responsibility is often argued to be complicated due to long-term effects and qualitative aspects. Epstein (2008, p.261) establishes that: ?Though many think that sustainability is too difficult to measure, companies have found that unless the impacts are measured, they are commonly ignored in the resource allocation process?. Corporate responsibility is often referred to as a business case, i.e., that social and environmental concern add value to the business (Heikkurinen, 2010; Porter & van der Linde, 1995). Hence, for corporate responsibility to be a business case a strategy, corporate structure and systems, programmes and actions linked to performance measures need to be in place to assess the outcome; environmental, social as well as financial.

Corporate Citizenship, Corporate Social Responsibility, socialt ansvarstagande, hållbarhet.

The initial provisions concerning CFC-legislation were introduced 1990 and has since been subject to several revisions and adaptations. The fundamental purpose of the CFC-legislation is to prohibit and prevent tax evasion undertaken by such companies that own other foreign companies where generated income is subject to low rates of taxation. The CFC-legislation aims to provide the Swedish government with an op-portunity to tax this income. This is important in order to prevent tax avoidance and preserve the integrity of the system of taxation within Sweden. In order for the CFC-legislation to be as effective as possible there must exist a clear way of defining which activity that is to be regulated within its scope.

Title: CSR and profitability in three dimensions ? practical examples, Economic Value Added and previous researchAuthors: Linda-Marie Emilsson & Martina Classon Subject: Business AdministrationDate: 2011-05-26Mentor: Krister BredmarProblem description: Scientists have for a very long time disagreed about whether or not companies should work with Corporate Social Responsibility (CSR) and if there is any correlation between CSR and profitability. There are mainly three different views according the correlation: CSR have a neutral impact on financial performance, CSR have a positive impact on profitability and CSR have a negative impact on profitability. One of the reasons behind the disagreement is the complexity measuring CSR. Scientist claims that EVA is a measure that can be used to measure the correlation between CSR and profitability.        Purpose: The intention with our essay is to find out if there is any correlation between CSR and profitability.

The initial provisions concerning CFC-legislation were introduced 1990 and has since been subject to several revisions and adaptations. The fundamental purpose of the CFC-legislation is to prohibit and prevent tax evasion undertaken by such companies that own other foreign companies where generated income is subject to low rates of taxation. The CFC-legislation aims to provide the Swedish government with an op-portunity to tax this income. This is important in order to prevent tax avoidance and preserve the integrity of the system of taxation within Sweden. In order for the CFC-legislation to be as effective as possible there must exist a clear way of defining which activity that is to be regulated within its scope.

Managing credit risk might be the single most important business area for any commercial bank. The assessment of "good" and "bad" corporate clients is a important task for a creditor. A bad debtor is a corporate client with hardships in meeting the continous claims (interest payments) that a creditor requires. One way of evaluating or separating a "bad" client from a "good" client is to assess the propensity for the client to file for bankruptcy. This thesis examines 226 firms in the Swedsh market in the quest of predicting corporate bankruptcy.

According to the current regulations described in IAS 27 - Consolidated and Separate Financial Statements, an investment company is required to consolidate all entities that it controls. However, this thesis outlines the creation of a new system, where those entities are instead measured at fair value, taking changes in fair value into account in the income statement. By recalculating the consolidated accounts for five major investment companies in accordance with the new system, this investigation concludes that the new system would provide investors with more relevant but less reliable accounting information. In addition, the historical financial performance of Investor, Industrivärden, Ratos, Kinnevik, and Lundbergföretagen, is evaluated using their recalculated consolidated financial statements. The evaluation indicates that the overall volatility in the companies' consolidated financial statements would have been higher during the time period 2005-2009, in comparison to official reports..

Authors: Maria Bergholtz, Alexander WestessonTutor: Daniel EricssonTitle: Performance Measurement of Creative work ? a culture study at PS CommunicationKeywords: Key Performance Indicators, Organizational Culture, Macro-culture, Subculture,Micro-culture, Art, Business, Creativity, PS CommunicationIn the paper?s introductory chapter, the chosen problem area regarding art and business willbe presented. The paper?s studied empirical case will also be introduced here. This then leadsto the reports chosen research questions:How do the company management and the companies? creative personnel approach differ inthe discussion regarding performance measurement on PS Communication?-What causes these differences?What impact does the corporate culture have in the discussion about performancemeasurement of PS Communication?-Is the corporate culture weak or strong?The purpose of this paper is to resolve the stand still in the discussion regarding performancemanagement by creating an understanding of different people active in the organization?sapproach to performance measurement.

The thesis handles the principal-agency problem between shareholders and the Chief Executive Officer. The purpose of the thesis was to examine the link between CEO compensation and corporate performance measured as a change in Market to Book ratio. Data was collected from corporate annual reports between the years 2000 ? 2008 and the study covers 39 Swedish companies from the Stockholm Stock Exchange Large Cap list. To examine whether there is a link between the CEO´s compensation and firm performance, we performed a regression analysis, and no significant relation is found.

Background and problem: Higher and other demands are made on management control systems in organizations which have a superior non-financial objective. Systembolaget, a state-owned company with monopoly to sell alcoholic beverages in Sweden, combines two main objectives which can be considered as conflicting, one financial target and one superior non-financial public welfare target. The research questions are focused on the translation of information through the organization?s levels and if the management control system makes it possible to run the organization according to both of the two main conflicting objectives.Purpose and Delimitations: To describe, analyze and evaluate how management control can be used in an organization, which is not profit maximizing and has both non-financial and financial objectives. The essay does not try to describe or draw generalized conclusions regarding general perspectives on Systembolaget?s assignment and objectives.Method: A qualitative and evaluative case study based on interviews with five employees at different levels in Systembolaget has been carried through.

Laws, regulations and generally accepted accounting principles hold options on how companies should recognize revenue. Generally accepted accounting principles are determined by standard-setting bodies as the Accounting Standards Board and the Financial Supervisory Authority, which is influenced by international standard-setting bodies as the IASB. Service revenue is generally recognized when performance is completed, but there are variations in when a performance is considered complete. The different accounting options available create difficulties in comparing companies over time and between companies, which in turn creates difficulties to achieve a true and fair view. By clarifying what methods and principles in accounting for service income the unlisted companies in Sweden are using and why these differences exist, we have been able to study how the comparability and the true and fair view is affected by these differences.