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.

In using a qualitative method have I interviewed six women and six men taking care of their wives respectively husbands suffering from physical disease, disfunction or demental disease. The purpose was to find out whether male and female caretakers were differently influenced in their situation, relationship and in their partners, when they became caretakers of their spouse, depending on what the partner suffered from.The results showed that, when a husband or wife was hit by disease or disfunction, the caretaker was influenced both in the partners situation, the relationship and the role towards the partner. The couple still lived in a close relationship and could communicate. For the carers spouse suffered from a demental disease, there was no communication as before or possibility to remember. The carers also felt the loss of community, nearness and sympathy.

The purpose of this thesis is to find out how clients at Effect Reklambyrå (an advertising agency) view the communication and relationship with Effect. Conclusions are then drawn based on what the clients say. The conclusions show how Effect can improve in these areas.The study uses a qualitative research method since the phenomenon studied is complex and requires deep understanding. A total of 16 interviews took place. Seven clients were interviewed by phone and nine clients participated in a personal interview face-to-face.

Denna studie fokuserar på effekten av IFRS/IAS på earnings management. Huvudsyftet är att identifiera earnings management före och efter införandet av IFRS/IAS för att klargöra om de internationella redovisningsstandarderna har påverkat förekomsten av resultatmanipulering inom svenska börsbolag. Perioden som studeras är åren 2002-2008. För att identifiera earnings management används den modifierade Jones-modellen som går ut på att detektera förekomsten av godtyckliga periodiseringar som ett mått på resultatmanipulering. Vi kontrollerar även för om variablerna storlek och bransch kan förklara förekomsten av företeelsen före och efter införandet av IFRS/IAS.

En av de största affärerna vi gör i livet är förmodligen då vi köper bostad. Idag råder det en relativt hård konkurrens bland både fastighetsmäklarföretag och fastighetsmäklare. Det gäller därför att leverera tjänsten bättre än konkurrenterna, för att kunna bli ett framgångsrikt fastighetsmäklarföretag på dagens marknad. Ett lyckat koncept kan då vara word-of-mouth, det vill säga rekommendationer. Studier visar att rekommendationer påverkas av kundlojaliteten som i sin tur påverkas av kvaliteten som tjänsten erbjuder, tillfredställelsen kunden känner samt kundnyttan.

Följande rapport ingår som en del av managementprogrammet på magisternivå inom ämnet företagsekonomi på Ekonomihögskolan vid Lunds Universitet. Rapporten innehåller reflektioner och kunskaper utifrån de praktiska erfarenheter vi fått under det projekt vi genomfört åt Sparbanken Finn kopplat till teori inom företagsekonomi. Projektarbetet på Sparbanken Finn innebar en kartläggning och analys av 14 skandinaviska banker med fokus på dessa bankers fundingstrategi. Vi vill även med denna rapport förmedla vår definition av management genom att åskådliggöra denna i en modell. De managementaspekter som presenteras i modellen är styrning, ledning, utveckling och situationsanpassning.

The companies of today compete about the consumers? attention. In a society where the speed is increasing and the trends are constantly changing the marketing of today will soon be obsolete. This is something that is clearer in the fashion business where the consumers always are looking for news at lower costs. It?s no longer an economical question to be able to wear the latest fashion trends, the availability of cheap fashion clothes is constantly increasing.

The communicating home concept has been defined byidentifying the dominating communication technologiesto/from and in the homes, the most important customerbehavior and user needs, the dominating products and thedominating actors of the industry.The evaluation of the communicating home industry has beenperformed with a five forces framework analysis and theoriesregarding value migration and value structures of industries. Ithas been concluded that actors of communication technologies,goods and access services will compete fiercely. The barriersof entry will however be high. When it comes to contentservices the situation is completely different. These actors will,to the largest extent, meet lower competition and low barriersof entry.

The purpose of this ideology critical study is to investigate the hidden content in the reform Gy11 and compare it with the concept new public management. After the clarification of the hidden content, we compare the structure of the organization in Swedish high schools with the structure in public sector called new public management. The main questions of this study are the following: Is it possible to see the foundation of new public management in the Swedish high schools when it comes to the views of knowledge and the formation of goals? Which similarities can we find when we look at the organization new public management and the Swedish high school?The result showed many similarities, both regarding the views of knowledge and the formations of goals. The structure of new public management has been largely implemented in the Swedish high schools and the schools now focus more on instrumental knowledge rather than universal knowledge based on understanding.This is not surprising due to the social progress.

The aim of this study is to enhance the knowledge of target and performance management?s effects on the judiciary. In the past decades there have been a number of reforms in the general public sector of many countries. The management philosophy often used to describe these public sector reforms is called New Public Management (NPM). One main theme has been an increased focus on the management control systems, for example a greater emphasis on target and performance management.

According to statistics, requirements management is identified as a major source of error to failed IT-projects. Moreover communication is identified as a factor affecting the require-ments management and can lead to deficiencies in the requirements. The requirements analyst is responsible for managing the requirements from the different stakeholders, act as a com-munication accommodator and to translate abstract requirements expressed by users to more specific requirements that developers can implement. The purpose of this thesis is to study the role of the requirements analyst to investigate the problems that may arise in working with requirements management.  To achieve the purpose we have performed a requirements management process in which we ourselves took the role as the requirements analysts. The requirements management process consisted of three phases: gather requirements, document requirements and validate require-ments.

Background: Relationships are really important for companies in order to becompetitive today and in these relationships is it important to feel trust to the other companies. There is therefore necessary to find out how companies work to create trust between themselves and their customers.Purpose: The purpose of this report is to examine and explain how staffing companies work to build trust in their relationships with B2B clients through examination of the conceptual model, creating a theoretical contribution.Research question: How do recruiters at staffing companies work to create trust between themselves and the customer?Methodology: The study adopted a quality research method with a deductive approach where the focus wasg on describing and analyzing. The data was collected primarily through semi-­?structured interviews.Research findings: Through the study?s interviews and their results is it possible to see that staffing companies in Växjö is working with trust.

The purpose of this thesis is to present and describe which criteria, according to the systemfamily Configuration Management, should be met when developing a CM-tool to handlemigration data.ACT is a tool developed by Microsoft to gather information about, analyze, test and mitigateapplications in a network when migrating the IT-infrastructure of an organization to a newoperating system. The organization that is being studied wants to present the data about theanalyzed applications in such a way, that a customer can choose what to mitigate and migrate.The goal is therefore to develop a prototype (CM-tool) that will present this data.The study has shown that ACT lacks certain requirements stated by the organization when itcomes to presentation. But when it comes to the rest of the functions, ACT performs as expected.The investigation resulted in specifications and technical solution for the new CM-tool. CMcriteriafor migration data was put forth and parts of the prototype were also developed..

The purpose of this thesis is to examine which factors influence librarians selection of electronic information sources, and to investigate whether librarians use of search strategies and search tactics changes depending on which information source they use. The electronic information sources are: online databases, Online Public Access Catalogues OPAC, World Wide Web, and CD-ROM databases. The theoretical framework is based on step 3 Select a source and step 4 Formulate a Query in Marchioninis information seeking model. The search strategies are divided into two categories: analytical and browsing strategies. In order to supplement the theoretical framework with empirical facts, 8 librarians were interviewed.

All inclusive travel has become a popular way to travel abroad. When tourists pay for everything in advance their need for contact with the local people will be reduced. The consequences of this can be dissatisfaction from the local people as they are left out and do not share the financial benefits created by tourism. During the purchasing cycle of an all inclusive travel, it is possible that the tour operator can influence a sustainable development.The aim of this paper is to compare how a large and a small tour operator in their purchase of all inclusive holidays interacts with local players to create sustainable development, thereby creating a surplus value to the customer. The hypothesis is that the amount of knowledge and application of this knowledge regarding sustainable development differs in the purchase process between large and small tour operators.This paper was carried out as a case study.