The aim of this thesis is to examine the existence and prevalence of earnings management in Swedish companies. Theoretical frameworks often suggest that there are strong incentives to practice earnings management. The research area of earnings management has, to date, mainly focused on detecting earnings management. However, to our knowledge, no such studies have been conducted on Swedish companies. This thesis provides evidence of the existence and prevalence of earnings management in Swedish companies.

Uppsatsen är baserad på en fallstudie gjord på Tetra Pak. Syftet med fallstudien var att utforma en lista med faktorer att som bör beaktas för att ett införande av ett Competence Management-system ska bli framgångsrikt. Tillvägagångssättet i fallstudien har varit en dokumentstudie och ett antal intervjuer. Använda teorier är hämtade från områdena Change Management, Knowledge Management, Competence Management och Human Resource Management. Undersökning resulterade i ett antal intressanta faktorer som bör beaktas.

AbstractIn this study, then collaboration agreement impact of the work on 11 and 19 § § MBL are studied. The employer and collective agreements bearing employee union are often involved in collaborative agreements to facilitate cooperation between them. Issues addressed to collaboration areoften questions related to employee participation. The purpose of this study is to investigate two local employers and related collective bearing employee unionsview of the cooperation agreement related to the MBL. The purpose leads to these questions:?How can co-operation agreements affect 11 and 19 § § MBL??What are theadvantages and disadvantages cooperation agreementscan lead to, regardingemployer disclosure and negotiation duty?To try to sort out these issues are interviews conducted to create a greater understanding of the work of the Cooperation Agreement between organizations and how it affects them.Results of the study suggest that collaboration agreement leads to simplifications in the work of the employer's information and bargaining duty.

Changes in the labour market combined with an increased media coverage of managers, have resulted in the rise of a new human due diligence industry. The use of background checks has lately become increasingly popular on the Swedish market and many companies use it as an evaluation tool when recruiting. This study investigates differences in the background screening procedure for recruitment to executive management positions and lower level positions. It also aims to answer why background checks are conducted, using a cultural and a functional perspective. The report takes an abductive approach and data has primarily been gathered through a survey directed to large Swedish companies.

The purpose of this thesis was to illustrate the use of internal marketing in the hotel industry. It was decided to conduct a case study on two hotels in the same region, Quality Hotell Statt and Pite Havsbad. The case study is based on personal interviews with the managers of each hotel, who have the ultimate responsibility of the internal marketing work. The research questions were based on why the hotel industry work with internal marketing and how the hotel industry work with internal marketing. The study showed that the hotel industry work with internal marketing on daily basis to get low employee turnover rates, increased employee job satisfaction and high quality services.

Syftet med uppsatsen är att undersöka frekvensen av krisstrategier inom livsmedelsbranschen och hur pass sofistikerade dessa strategier är. Vidare vill vi se närmare på en del av de moment som crisis management-teorierna behandlar. Förekomsten av krisstrategier är stor, men endast ett fåtal av företagens strategier uppfyller våra kriterier för att anses såsom mycket sofistikerade. Företagen anser själva att det är viktigt med crisis management, medan de i verkligheten inte i lika hög utsträckning har de element som författarna till den crisis management-teori, vi använt oss utav, menar ska finnas med. Företag som varit i en kris har mer sofistikerade krisstrategier än de som inte har upplevt en kris under de senaste 20 åren..

The purpose of this study is to describe how the employee appraisal is perceived by managers, employees and representatives from human resources departments. The empirical material con-sists of 15 interviews: respondents were two representatives of the human resources departments, four unit managers and nine employees who work at a state institution or municipal management. In the study, I adopt a sociocultural perspective, with the communicative relational perspective. The latter is a special education perspective in which the interpenetration of participation, com-munication and learning emphasized.The result shows that the majority of employees would like to see that the talks will be held more frequently than once a year. One of the managers has in cooperation with his co-workers devel-oped a model based on that each year, in addition to salary talks, have an individual conversation, a conversation with each group and individual follow-up talks.

The purpose of this study is to examine in what way a strong corporate culture can have an effect on the ways that individuals perceive their own identity based on different social aspects, thereby meaning the influence of personalities in relation to the environment. In this essay I have used the theory of employer branding in an analysis of the corporate culture at Ikea Barkarby, with the purpose to answer the following questions: How does the relation between the employee and the corporate culture appear from an identity perspective, i.e can an individual?s identity be affected by the influence of a strong corporate culture? If the corporate culture has an influence on the individual?s identity, what rhetorical tools are part of this? How can the surrounding corporate cultures possibly influence the employee?s process of becoming a part of the corporate culture? The method of research that was used in this study is a framing analysis and a semistructured interview method. In the discussion of the influence of social environment on identity I have used the rhetorical term doxa. The material that was examined was an advertisement for employment from the Ikea Barkarby website as well as the response from my interviews of some of the employees.The result of the analysis shows that it is possible for an individual to negotiate with himself about his identity in relation to the actual situation and environment, meaning a possible transformation of the individual?s behavior in different social contexts, in this example the corporate culture at work.

The purpose of the present quantitative study was to examine gender differences inperceived job satisfaction in two departments, with different work patterns, in a Swedishmanufacturing industry. The questionnaire contained 30 statements and five backgroundquestions. The questionnaire was designed in combination of Job Satisfaction Survey (JSS),Work demands, Social support, Control and Competence (ASK), Questionnaire forPsychological and Social factors at Work (QPS Nordic) and Minnesota SatisfactionQuestionnaire (MSQ). Job satisfaction was measured based on the categories influence atwork, leadership, employee influence, work requirements and the physical environment. Theresults of the present study showed an interaction of gender and department where the femaleindustrial workers, who worked with more monotonous and standardized work tasks, valuedall of the categories of job satisfaction the lowest, except for the category employee impact.The results are believed to depend on that the women in the department had greater demandsfor variety in the work..

This report that is written in cooperation with Peab Sverige AB, studies the information and knowledge management from the production support to the production management. The conclusion of this report is that to have a good and functional information and knowledge management it is necessary that the company has a good way of regain and handling experiences from its projects. The way to do this is to develop the managing system on the production management?s terms. It is also critical to find an easy way for the production management to use the system..

Problematik: Precis som många andra turismföretag så präglas dykföretag av säsongsarbete. Under lågsäsongen arbetar året runt personalen med få turister och kollegor och under högsäsongen arbetar de intensivt tillsammans med säsongsarbetare i ett halvårs tid i en destination full av turister. När lågsäsongen närmar sig minskar turistmängden och säsongsarbetarna. Det är en livsstil för båda grupperna, men också en tillfällig period för säsongsarbetarna och en vardag för året runt personalen. Personalen har således olika förutsättningar, intressen och behov och deras arbetsmotivation skiljer sig beroende på om de är åretruntarbetare eller säsongarbetare.

The purpose of this essay is to apply Activity Based Costing on a Service and Support function in order to identify and allocate costs for providing support for IT deliverables..

Abstract Co-operation difficulties in the work place can be a problem serious enough. Co-operation difficulties can occur between employee and employer, as well as employees among themselves. Irrespective of between which individuals the co-operation difficulties occur, it will have negative consequences. These can consist of, for example that individuals might suffer mentally, inproductivity and also an unwished economic disadvantage for the employer. From the employers? side it is pointed out that it is important with employees who are possible to co-operate with in a satisfactory way.

This thesis is examining if the management, the managers and the employees have a differentpoint of view regarding the purpose and the expectations of a performance review. Additionally it is an assignment from the Swedish company Flexlink AB with the purpose of constructing a new template for their performance reviews. The assumption is that if you manage to create one template for performance reviews that meets the expectations at all levels of the organization, it will contribute to create a meaningful performance review.We decided to study this from an organizational cultural perspective, since the organizational culture plays a significant part in performance reviews. Performance reviews are systematic conversations between employees and managers related to planning, information exchange and developing the relationship. Previous research indicates that if employees are satisfied with their performance reviews, they prone to be more satisfied with their work situation and have a higher organizational commitment.

I denna studie undersöker vi om det förekommer earnings management i resultathöjande syfte bland svenska börsnoterade företag vid tiden av en nyemission. Studier om earnings management vid nyemissioner har gjorts förut av exempelvis av (Shivakumar, 2000). Han kommer fram till att earnings management förekommer tiden precis innan en nyemission. Vi hittar dock ingen studie utförd på svenska företag, vilket vi vill undersöka närmare. Syftet med resultatet av studien är att visa intressenter till företagen att de kan bli vilseledda när de ska investera sitt kapital när earnings management förekommer..