Syftet med examensarbetet är att tillföra ny kunskap inom den svenska earnings management forskningen genom att undersöka kapitalstrukturens eventuella korrelation med earnings management. Uppsatsen har en kvantitativ metodansats, paneldata regressionsanalys används för att genomföra studien. Arbetet grundar sig i tidigare forskning på earnings management området. Vidare prövas Debt-to-Equity teorin mot den svenska marknaden. Den empiriska undersökningen utgår från 231 företag listade på den svenska börsen under tidsperioden 2003-2007 och en negativ korrelation konstateras mellan earnings management och kapitalstruktur.

The financial crisis in the beginning of the 1990´s the financial crisis had a strong impact on the Swedish economy. Some of the main actors in the crisis were the largest banks of Sweden which brought a huge amount of losses on themselves. One of the main reasons for this was that the banks focused on volume increases rather than on credit losses. The credit analysis process is performed differently these days and it is the development of this process that is the focus for the authors.This thesis is about the credit analysis process in the four largest banks of Sweden. The purpose of the thesis is to highlight which factors the banks include in the credit analysis process and in how small and medium size companies are treated in this process.

The aim with this thesis is to study the risk management in construction projects at the Swedish Road Administration, SRA. Furthermore, the aim is to find the effects of the risk management. The theorem of this thesis is that the positive effects of the risk management in construction projects create additional value to the project. These additional values are that the project itself becomes resilient and that the project goals are achieved without any significant disturbances.This thesis shows that the risk management in construction projects do not follow the guidelines set out by the SRA. This is due to a lack of education in the method and a difficult method all together.

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..

This qualitative research is a contribution to the ongoing debate among marketing researchers regarding if there is a dominant paradigm and viewpoint of marketing and which one is the most appropriate. In this study current views of marketing are identified and then compared against the older Goods-Dominant Logic of Marketing and Vargos? and Luschs? alternative Service-Dominant Logic of Marketing. The trends that have been observed are situated in the framework of Thomas S. Kuhn?s philosophy of science.

Introduktion: Förlossningssituationen är ett prioriterat område när det gäller patientsäkerhet, där fel kan få stora konsekvenser. Jönköpings län har svaga resultat när det gäller dödfödda barn och barn med låga APGAR poäng (en bedömning av barnets vitalitet). Vid urakuta kejsarsnitt finns det minst två patienter och oftast en partner. Medarbetare från tre kliniker med olika fokus ska samarbeta i en miljö där flera inte har sin ordinarie arbetsplats. Tvärprofessionell teamträning kan vara en möjlighet för att öka patientsäkerheten. Syftet med förbättringsarbetet var att förbättra medarbetarnas förmåga att hantera urakut kejsarsnitt, samt att testa användbarheten av simulerad tvärprofessionell teamträning. Syftet med studien var att beskriva vårdpersonalens samtal om förbättringar efter tvärprofessionell teamträning.

Uppsatsens titel: Management ? våra lärdomar och reflektioner Seminariedatum: 14 januari, 2004 Ämne/kurs: Management FEK 261, 20 poäng, magisternivå Författare: Emelie Bischoff, Staffan Cederwall, Christoffer Ekström och Daniel Lindström Handledare: Heléne Tjärnemo Företag: Sekretessbelagt Fem nyckelord: Management, lärdomar, reflektion, grupputveckling, självinsikt Syfte: Vårt syfte med denna rapport är att presentera våra lärdomar utifrån de områdena inom management, vi skaffat oss insikt i. Metod: 20 poäng projektarbete med en kvalitativ ansats. Teoretiska perspektiv: Management, grupprocess, team, ledare, chef, strateg, projektledning Empiri: Djupintervjuer med ledningsgrupp, gruppövningar, självinsikts- och personlighetstest, intervjuer med professorer och lärare vid EHL. Slutsatser: Vi svarar på vårt syfte genom att presentera våra viktigaste lärdomar utifrån oss själva, både som individer och som grupp, samt kommunikation och projekt..

During the last decades the importance of IT has increased for businesses all over the world. It has transferred from only being used in administrative purposes to become more integrated to the core business. Due to the financial crisis in 2009 and increasing globalization, IT is facing the challenge of lower costs and increased efficiency. This requires IT-departments to embrace new strategies in order to fulfill these new tougher demands.Lean is a business development concept that aims to lower costs through more effective processes by removing all activities that does not create any value from the end customer?s perspective.

This report aims to identify and categorize suitable audit users and furthermore establish with values these users experience. The aim of the report has been fulfilled by analyzing interviews carried out with several companies using audits as a part of their risk management process. In addition to this, theories concerning management have been studied..

Working with health-management has become something most organizations would describe as essential for being legitimate today. The aim of this thesis is to investigate how this subject is handled in an existing company and how this work is percieved by the employees in the organization. Due to the fact that limited research has been conducted on this issue, we see this thesis as a potential for increasing the understanding of how health management is articulated in practice. Our results show that health management in our studied organization is far reaching in comparison with most organizations, but has room for improvement according to the Integral Theory. The consequence of differences in perceptions between management and employees could result in that health management does not become an integral part of the company and its daily operations to the potential extent..

Det a?r inte la?ngre en fra?ga om huruvida en organisation kommer att drabbas av en kris, utan det a?r snarare fra?gan om na?r. Det har skett en utveckling inom diskursen fo?r kriskommunikation. Fokus ligger nu vid hur organisationer fo?rebygger och fo?rbereder fo?r dessa extraordina?ra ha?ndelser snarare a?n att reagera na?r krisen va?l har intra?ffat.Denna studie syftar till att vidga diskursen inom krishantering i en svensk kontext genom att underso?ka svenska myndigheter och deras fo?rma?ga att vara proaktiva na?r det ga?ller krishantering, det vill sa?ga arbeta redan fo?re en kris.

The aim of this study was to investigate how the process of implementing a quality management system for food safety was handled in four different food producing companies in Sweden. The aim was also to analyze what difficulties the companies face and the possibilities that arise when certified. Furthermore, the reason for implementation was discussed as well as the main expectations on the certificate. Implementing a quality management system is a good way of ensuring the quality and hygiene of the food production and it also increases the traceability of food products through the whole food chain. A food safety standard provides a method of preventing problems and crisis and it can also help to handle requirements from authorities, the market and others.

The aim of this dissertation is the production of a landscape management document to protect and improve elements of biological, cultural and economic value found within the site at Tosthult. The study involves both analysis of the current grazing regime, comparison of today?s flora with flora collected in the fifties and a SWOT analysis of inhabitants? views on Tosthult?s landscape and neighbourhood. The resultant landscape management document applies to an area over 134 ha and is valid for thirty years. The proposal contains 26 separate management units, each with necessary information on the area, definition of management goals and the mix of management procedures to undertake.

This study investigates how performance management in primary schools can facilitate learning, relating to theories of efficient schools. This is done through a qualitative study of the performance management systems in two public primary schools in Sweden. The schools selected were similar in all major aspects, except pupil grades, where there was a clear difference between the schools. The analysis revealed differences in how the schools handled the process of management by objectives, the professional development of teachers as well as routines, rules, and policies. We conclude that having a rooted process for management by objectives, professional development of teachers, and clearly formalized values, gives a school a good foundation to support a pupil's learning and development..