The purpose of this essay is to investigate if the companies listed on Nasdaq/OMX Stockholm Large Cap use the earnings management phenomenon Big Bath Accounting to a greater extent when a change of management (CEO) is made.Management tends to use earnings management when there is a bonus plan linked to the result of the company. To gain maximum bonus the management will try to manipulate the result in a way that in a long term maximize their utility. Through the earnings management technique Big Bath the management is given the possibility to take one large cost as a one-time expend, even though the cost is supposed to run over several financial years. This, of course, within the legal framework. A big bath may occur when there is an impairment of goodwill, tangible and/or intangible assets or larger provisions for future expense, or both of them at the same time..

En sammanfattning av uppsatsen på maximalt 8000 tecken..

To be able to compete on the market environmental Management System has become an important part of operations work. However, many companies still haven?t implemented an environmental management systems due to lack of time and the high costs. One of the companies with this problem is Falu Bildemontering. Their goal is to accredited according to the ISO 14 001 certificate.

This essay is a philosophical investigation of the relation between children and their play. My aim is to see if children are autonomous when it comes to their play. Is there a moral boundary between those who take part in the play and those who do not? This topic is especially important when it comes to the moral status of a child in the Swedish pre-school. How should educationists act when it comes to children?s play?  Through an analysis of the notions of play and autonomy I show that play can be understood as something of a moral value to the child and if children should be seen as autonomous when it comes to their play.

The goal of customer support is to help clients achieve maximum value in their services and products. Customer support is the public face of a company, which means that it is important to give the customer a positive experience and live up to customer expectations. Efficient customer support has become more important and studies show that customers who leave a company do so because of poor service. Customers' growing demands for higher quality and easier access to services means that companies must recognize the need to satisfy each customer. It is important that each customer receives the attention required and that customer needs are met quickly and flawlessly.

The purpose of this master?s thesis was to find problems that occur in the production line at Atlas Copco Rocktec Division, in order to decrease the costs of defect in quality. When the problems were distinguished, the authors ought to choose the problem with the highest improvement potential. One request from the constituent at Atlas Copco Rocktec Division was to connect the improvement to the document The Way We Produce. The document provides information and values about Atlas Copco and consists of 10 principles to be able to reach their vision.

Innehållshantering är ett växande ämne, fler och fler företag har en strategi för sininnehållshantering och systemmarknaden för att hantera detta behov växer.Innehållshanteringssystem hjälper organisationer att få kontroll över sina dokument ochärenden. Ett innehållshanteringssystem kan strukturera flöden och processer och ökarspårbarheten bland dokumenten. Intresset för att byta till ett mer modernare system finnspå en bred front, allt från små företag till företag med flera tusen anställda.Syftet med denna studie har varit att ta fram aspekter som är viktiga att belysa inför ettinförande av ett innehållshanteringssystem. Aspekterna har tagits fram genom kvalitativaintervjuer av personal på Scanlube i Göteborg samt en intervju med en leverantör avdenna form av system. Det utfördes också en bred analys av litteratur kring detta område.De aspekter som framkom var behov, säkerhet och stabilitet, integration, användbarhet,skalbarhet och flexibilitet samt kostnad.

My aim is to provide knowledge about ways of understanding Intranet as a communication artifact. Today organizations plan to update their technology so as to make the communicative functions of Web 2.0 come true. With this objective in mind organizations will be prepared to meet social demands among staff. After interviewing intranet managers I have compiled qualitative data in categories. My approach is influenced by a phenomenographic approach.

As a consequence of the exports of Saab AB?s airplane 39 Gripen the departmentFATPA has grown and developed substantially in a short period of time. With the aim toclearly define and describe the establishment and its new work procedures and routines,which are meant to be applied after the turn of the year 2005/2006, FATPA is aiming todevelop a management model which will contain the above. The purpose of themanagement model is to describe how the department FATPA wants to work, especiallywith consideration to the department?s management.

There is limited research done in the area of management control in the relationship between companies. This study investigates management control in outsourcing relationships and the decision to change sourcing strategy and to insource functions. The empirical research was conducted at an international company, which in this study has been anonymized. The research is mainly based on interviews. To extend and verify the conclusions drawn, another company, AB Ph.

En sammanfattning av uppsatsen på maximalt 8000 tecken..

The purpose of this Masters thesis is to compare the scheme structure of two national classifications system, namely the Swedish SAB system and the German ASB. It has been assumed that there are no major differences between the two models of classification systems or the main classes into which documents are placed. The classification theory and subject analysis, which form the basic theory on which my research is based, are taken from Dahlberg, Langridge and Rowley. A comparison of 30 monographs classified in the SAB system Sveriges allmänna biblioteksförening and in the German ASB system Allgemeine Systematik für öffentliche Bibliotheken showed that the classification structure was primarily responsible for determining where a particular document was placed. However, despite the fact that the subject in various documents may be similar, my research will demonstrate that the structure of the two codes also depends on different interpretations of the main subject in a document.

SharePoint är ett stort content- och managament-system som många företag använder sig av. I detta kan mallar specificeras för olika dokumenttyper (kallade content types), som underlättar skapandet av nya dokument för slutanvändaren. Systemet för mallarna blir dock snabbt omständligt och ohanterligt när antalet mallar företaget använder sig av växer.I detta examensarbete undersöks en lösning till problemet med mallarna, som finns tillgänglig på Microsofts Codeplex-site, där projekt under open-source licens kan laddas upp för allmänheten. Under arbetet undersöktes denna lösning djupare och vidareutvecklades för att i slutet av arbetet kunna levereras i form av en prototyp som HOW Solutions kunde använda sig av i framtida projekt.Slutresultatet blev en prototyp som bygger vidare på den tidigare lösningen och som tillåter användaren att specificera en mall-hubb, i form av en site-samling med bibliotek som kan förse andra bibliotek med mallar. Under projektet blev också en annan vidareutveckling av programmet funnen, som visar stor potential och som bör tittas närmare på..

Culture Management Cultural management administration producent KKE management.

The purpose with this paper is that trough a description of the management control at Jitech AB find out if traditional management control have been abandoned for benefit for modern management control and in which extent the transition have happened. Further is the second purpose with this paper to find out which decisions that lies behind the design of the management control and how these are in opposition to with the theory..