A company may use different accounting techniques to adjust accounting information and thereby attract investors. Big Bath Accounting is defined as a strategy used to make changes in the financial statements and reduce the results further when the companies expect negative results. This phenomenon has been observed empirically and occurs when including CEO change and negative results. The aim of this study is to test whether there is another factor affecting Big Bath Accounting, namely remuneration of the CEO. The CEOs should, by changing the accounting information, be able to influence their compensation.

Stress is part of everyday life and in the working conditions of the social services in Sweden. Thus each and every person has resources and strategies to cope with those stressors that construct the assumption of stress. The aim of this study was to understand how persons in leading positions of the LSS of Social Services in Kalmar experience and cope with stressors in their leadership and organization and to investigate what factors during working and non-working hours promote health. Influenced by the theoretical approach of Aaron Antonovsky´s Sense of Coherence seven qualitative interviews were conducted with persons in leading positions. They were asked about stressors, coping strategies, resources and health promoting factors that help to cope with stressors.

Syfte: Syftet med studien har varit att undersöka hur erkänt skickliga lärare beskriver sitt lärarledarskap och vilka uppgifter och ledarskapshandlingar som formar lärarledarskapet. I vilka sammanhang och situationer utövas lärarledarskapet? Syftet har varit att undersöka hur erkänt skickliga lärare formats i möte med elever, verksamheter, skola och ledning och hur detta kan beskrivas och diskuteras i förhållande till förordningen och litteratur om teacher leadershipTeori och metod: Studien vilar på inspiration av livshistorieforskning och den variant som kallas för tematisk yrkeslivshistoria. Studien är genomförd som en kvalitativ studie med fyra ?erkänt? skickliga lärare? som utnämnts till förstelärare och genom livshistorieintervjuer.

AbstractThe purpose for writing this essay is to study the culture of kindness in the Church of Sweden, as the church constitutes as an idealistic organization (non-profit or voluntary organization).The focal point is on how such a culture affects the employees, and if any new componentsthat can amplify the concept can be distinguished.To do this a case study-design has been employed. The primary sources are qualitativeinterviews with six employees in a congregation in the Church of Sweden, and participantobservations on two different occasions at the same congregation.Theories of organizational sociology has been applied to the material, more specific Edgar HSchein?s definition of organizational culture and the concept of a culture of kindness (derivingfrom a report by the Swedish Work Environment Authority) as a specific part of the church?sorganizational culture.The conclusions we can make from our study is that a culture of kindness affect employees inboth a positive and a negative way. There are many expectations that come with working inthe Church of Sweden, and these do have an effect on the work performed. There is alsoevidence pointing to the fact that leadership can counteract the fear of conflicts that otherwiseis associated with the culture of kindness.

Background: Today, It?s not uncommon that international companies and organizations have a higher turnover than the GDP of developing countries. Consequently, this may suggest that the choices companies make in the context of their business has a great potential to influence the world from an economic, but also from a social and environmental standpoint. From this the notion emerged that companies have a responsibility, referred to as Corporate Social Responsibility (CSR). A clear definition of the CSR concept is difficult to find, more than 37 different definitions has been identified.

Antalet flygresor har ökat markant i världen de senaste decennierna. Detta har medfört en ökning av flygets koldioxidutsläpp som därmed har gett en ökad påverkan på klimatet. Forskning angående människors syn på och uppfattning om flyget är relativt ny och forskning rörande ämnet är mer förekommande idag än för ett decennium sedan. Tidigare undersökningar är dock i stort sett eniga om att människor, både miljömedvetna och icke-miljömedvetna personer, inte tänker ändra på sina flygvanor och flyga mindre på grund av flygets klimatpåverkan. Denna studie undersöker klimatengagerade personers flygvanor och vad de har för syn på flyget och flygets påverkan på klimatet.

Uppsatsens huvudsakliga syfte är att undersöka hur två olika organisationer skiljer och liknar varandra i önskan om ledarskapsegenskaper, detta utifrån de tre olika arenorna rekrytering, utbildning och ledarskap. I denna rapport kommer vi att studera organisationerna Försvarsmakten samt Sony Ericsson, där Försvarsmakten kommer representerar en strukturerad organisation och Sony Ericsson en projektorganisation. Med hjälp av intervjuer både på Försvarsmakten i Halmstad och Sony Ericsson i Lund har vi fått svar på frågor kring rekrytering, utbildning och ledarskap. Det som gör jämförelsen intressant är skillnaden i organisationsformerna på de två olika företagen Försvarsmakten samt Sony Ericsson. Vi har efter granskning av data fått fram att de båda organisationerna strävar efter liknande egenskaper med på skilda sätt. På grund av organisationernas olika strukturer och organisatoriska uppbyggnad går man olika vägar för att hitta en ledare men i slutändan kan man se att processerna liknar varandra.

It is now increasingly common for organisations to work actively with HR issues. Furthermore, it is a constant top priority for organisations to remain profitable. The purpose of this study was to investigate whether so called soft HR values, as manager?s communication skills, has an actual impact on hard values in terms of costs for the organisation. Leadership is largely characterised by emotional communication, which together with personnel costs were the main focus of the research.

The increase of complexity in embedded programming is forcing the development of higher level programminglanguages. These languages not only consist of traditional text based programming but also with graphical programminglanguages such as the programming language G from LabVIEW which is developed by National Instruments and havebeen around since the mid eighties. However since 2004 this language has also been able to program embeddedhardware, using the modules LabVIEW SDK and LabVIEW for ARM. This thesis shows how LabVIEW for ARM converts itsgraphical language G to C and then how C is flashed into the microprocessor. The thesis also takes up the pros and consof using G for embedded development.

This master thesis is an in-depth study of an existing heating system at a household cooperative in Uppsala that has been converted from district heating to a bedrock heat pump system. The study focuses on an economical system optimisation of the building?s complete heating system. The aim was to determine how well a heat pump system in large buildings actually work, find out possible ways to optimize the existing system and point out important system parameters for new heat pump installations in larger buildings.The project points out a possible energy cost reduction of 45 % without investment and further cost reductions with equipment investments. A reduction by 30 % is possible by improvements in the regulation system and 15 % is possible by maintaining the brine system.

The society today is full of new changes within the companies and their middle chiefs. Middle chief?s visions have changed during recent years. The female chiefs have grown in numbers, and because of that people have started to focus on whether there are any similarities or differences between the female and male leadership behaviors. The essay is about similarities and differences between female and male middle chief?s idea about effective leadership behavior.Our analysis is based on a qualitative study, where we have made four interviews with four chiefs in industrial companies.

Sustainability reports have during the last decade had a strong development. Both in terms of establishing a sustainability assurance, in its form, and get it assured together with standards, principles and regulations which organisations and accountants have utilized. The growth of sustainability reports and the choice of getting them assured have in particular favoured the accounting business. Due to this result, some critics have voiced that assuring a sustainability report gain accounting firms more than it gains the actual organisation. Other say that it is necessary in order to increase the credibility and the eligibility of the report, while it also has become a requirement from stakeholders.

The number of text messages sent from mobile phones, has increased dramatically over the last few years. Along with that, we are witnessing a lot of new mobile portal services currently being developed. Many of these services rely on an ability to input text efficiently. The traditional phone keypad is ambiguous because each key encodes more than one letter. At present, the most common way to deal with this problem is using a stored dictionary to guess the intended input.

Title: Crisis communication strategy and brand ? A case study of Swedish Red Crossthrough dialog analysisAuthor: Anneli SaarelaPresented: 01.06.2010Purpose: The study addresses the subjects of crisis communication and organisational brand, in relation to stakeholders and brand reputation. The purpose of this essay is to study the dialog regarding the crisis of remunerations with the Swedish Red Cross and how the organisation responds to the criticism. An identification and analysis of the discourse regarding the brand are also included in the study. Part of the empirical material will also be used in relation to Situational Crisis Communication Theory (SCCT).

Vi hade en föreställning om att det ibland kan vara svårt att som ledare i en arbetsgrupp skapa tillit samt effektivitet. Detta fångade vårt intresse och gjorde att vi närmare ville studera två arbetsledare och deras respektive arbetsgrupper gällande effektivitet, tillit samt ledarskap. Vårt syfte med undersökningen var att undersöka vilka ledarskapsfaktorer som kan inverka för att stärka tilliten och effektiviteten i en arbetsgrupp. För att besvara syftet med undersökningen togs följande problemformulering fram:Vilka ledarskapsfaktorer kan stärka tilliten och effektiviteten i en arbetsgrupp?Utifrån uppsatsens syfte och problemformulering genomfördes två kvalitativa intervjuer med de två utvalda arbetsledarna, samt att en kvantitativ enkätundersökning genomfördes i de två arbetsledarnas respektive arbetsgrupper.Vårt resultat visar i huvudsak att det är anpassning efter situation och kontext, förmågan att frångå personliga intressen och istället se till det kollektiva intresset, flexibilitet och uppmärksamhet på arbetsgruppens behov och önskemål, samt stöd genom tillgänglighet som är de ledarskapsfaktorer som kan stärka tilliten och effektiviteten i en arbetsgrupp..