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.

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..

In Sweden exist a Swedish institute for children?s book which is a national information center. They have an annual "Book tasting" where they present statistics and trends from the latest publications of literature for youth and children.In their ?book tasting?? from 2010 a number of picture books had, as they say, children who descend from non-Swedish culture (Swedish institute for children?s book, 2010). The aim of this thesis is to investigate how the ethnical diversity describes in these picture books from 2010. To understand how the ethnical diversity describes in these books I had two questions which helped me in my research.

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..

En sammanfattning av uppsatsen på maximalt 8000 tecken..

Women, etnicity and illict drug useA litterature reviewAuthors: Cecilia Eriksson & Hanna Rapp AnderssonSupervisor: Odd LindbergABSTRACTThis study aims to examine how womens illict drug use appears in different ethnic groups. The chosen perspectiv is social constructivism. The study is based on 20 scientific studies: 17 from Northern America, two from Great Britain and one from Sweden. Central themes from the studies have been created from different subject viewpoints. The results of this study shows that women have different needs when treatment is required.

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.

Background: Having chosen to take a degree in international business, we have had many opportunities to meet people from different cultures. These encounters have, we believe, made our lives richer, but they have not always been problem-free. When different cultures come together, the differences inevitably become apparent. Being among friends, one can maybe laugh at these differences or it may be a good opportunity to get people to talk to each other, taking the time to explain why they do things a certain way. Being at work and experience these differences might not at all have the same ice-breaking effect - rather the opposite sometimes.

The aim of this study is two folded. We wish to investigate if there is a value premium from hedging jet fuel exposure for American and European airlines. We also seek to answer if airlines can affect their probability to default by using Risk Management. During the period 2003 ? 2006 there existed a value premium for airlines that hedged their expected future consumption of jet fuel.

Syftet med denna uppsats är att kartlägga hur Performance Management-system praktiseras inom svenska organisationer. Med utgångspunkt ur de teorier och modeller som återfinns i litteraturen ska sedan resultatet analyseras. Samtliga av de undersökta industrikoncernerna har tagit till sig PM-synsättet och praktiserar det i någon mån. Skälen till detta benämns vara att verktygen i större grad än annars kan få hela företaget att uppnå gemensam fokus på företagens målsättningar. Hur detta senare visar sig i hur företaget faktiskt jobbar finns det, en del att vara ifrågasättande emot.

Background: Liquidity and the management of liquidity are of great importance for companies. Cash management is not a new term, but the need for it has increased recently, for one thing because of the internationalisation and growing harmonisation between the countries in Europe. Netting is a cash management technique, where receivables and liabilities are netted. This technique can be used to release capital and increase the company?s cash flow by reducing the number of transactions in the internal payment system.

This essay aims at understanding the experience of the use of ayahuasca, and similarities and differences between interview protocols and socio-cultural identities. The work is based on field studies conducted in the Peruvian Andes, in the village of Pisac September to November 2009. What has emerged is that the experience does not seem to be dependent on cultural manifestations as much as it is dependent on general human cognition. Theories have been applied on an empirical phenomenological descriptive study. Various brain activities, along with mental mechanisms contribute to a deeper understanding of the findings in the descriptive analysis.It seems that the cultural differences, which I have classed as typological in the phenomenological study, mostly are expressions of meaning for the informants.

Since 1979 when homosexuality no longer was classified as an illness the Swedish authorities have been working on increasing the LGBTQ community?s rights and living conditions. How is this work reflected within the Cultural heritage sector, especially since the adoption of Agenda 2030. The purpose and goal of this study is to examine whether the cultural heritage sector actively works to include the LGBTQ perspective in their preservation work by using a quantitative method. Through a document analysis and a survey, it examines this on a national, regional and local level within ?sterg?tland county and its 13 municipalities. The study shows that at a national level there are no specific strategies for working inclusively with an LGBTQ perspective in cultural heritage, however, there is almost always a general level where concepts such as equality, gender equality, inclusion and intersectionality are mentioned.