Bakgrund: Hand i hand med dagens ökad fokus på risk har intresset ökat för ettriskhanteringskoncept som kallas Enterprise Risk Management (ERM). Tanken medmodellen är att hantera risk övergripande istället för isolerat på separata områden iföretaget. De största fördelarna med modellen sägs vara bättre beslutsfattande inomorganisationen, att riskmedvetenheten ökar och att intressenter får bättre förtroendeför företaget.Syfte: Syftet med denna uppsats är att jämföra den teoribildning om ERM som växerfram med praktisk erfarenhet från icke-finansiella företag som implementeratmodellen. Målet är också att skapa förståelse för både för- och nackdelar medmodellen.Avgränsning: Undersökningen har inriktats på icke-finansiella företag eftersom färrestudier har gjorts inom området.Metod: En kvalitativ fallstudie av två icke-finansiella företag har genomförts med enabduktiv ansats och en blandning av explorativ och deskriptiv design.Resultat: Undersökningen visar att ERM skapar vissa positiva effekter för företagenmen också att en del problemområden har identifierats. De begränsningar i modellensom uppstår anses vara nära relaterat till svårigheten med att hantera mjuka risker ochproblemet med att ERM kan bidra med för stor passivitet i verksamheten dåminimering av risk blir mer omfattande.

The importance of chemical use is enormous for areas such as agriculture, industry and medicine and hence a prerequisite for our modern society. In order to protect humans and the environment from the negative effects of chemical use, chemical regulations have been used at a relatively early stage in our history. The purpose of REACH, the new chemical regulation of the European Union, is to generate new knowledge of chemicals within the European market and to increase the responsibilities of the enterprises when it comes to risk management. Whether the enterprises will implement the regulations or not will be of vital importance for the realization of the law?s intentions.The purpose of this study was to identify possibilities and problems that can occur when a downstream-user SME is about to implement REACH.

Den omgivning organisationer idag ställs inför blir alltmer krävande. En allt hårdare reglering, hot från nya teknologier, samt de företagsskandaler som härjat i media, har lett till att dagens organisationer ser på risk på ett nytt sätt. En utveckling som nyligen skett inom riskhantering är Enterprise Risk Management (ERM). Denna uppsats undersöker den roll ERM, och i synnerhet ett nyutvecklat ramverk som används för att implementera ERM, har i en organisations riskarbete. Ramverket, COSO:s ERM, består av åtta kontrollpunkter som enligt ramverket bör finnas i en organisation som utför sitt ERM-arbete på ett korrekt sätt.Studiens syfte är att undersöka likheter och olikheter mellan en organisations riskarbete och COSO:s riskhanteringsramverk samt den teoribildning som skapats kring Enterprise Risk Management.

Using mobile technology to make ends meet is currently a reality for many people. More and more peopleare working while travelling or work from home. Most knowledge workers are equipped with laptopsand smart phones. To find out how individuals are affected by having the ability to stay continuouslyconnected and work with mobile business applications, we have conducted a case study and in closecooperation with a company have created a prototype of such a mobile business application. Fourindividuals have tested our application and were then interviewed.

Social intranets are based on the Enterprise 2.0 expression and create a new way for organizations to communicate and work. It brings possibilities to leverage user generated content and engage in cooperation across organizational borders where users can get to know each other and share knowledge.This thesis aims to explore what expectations motivate decision makers in implementing social intranets. It is interesting to discover what is expected to happen in an organization that implements a social intranet and chiefly what the actual effects are. Through interviews of both management executives and intranet users at a consulting company called Ninetech, we have plotted out managers? expectations and effects experienced by users.We have categorized managements? expected effects in two themes; expected effects on corporate culture and expected effects on informational work.

The importance of chemical use is enormous for areas such as agriculture, industry and medicine and hence a prerequisite for our modern society. In order to protect humans and the environment from the negative effects of chemical use, chemical regulations have been used at a relatively early stage in our history. The purpose of REACH, the new chemical regulation of the European Union, is to generate new knowledge of chemicals within the European market and to increase the responsibilities of the enterprises when it comes to risk management. Whether the enterprises will implement the regulations or not will be of vital importance for the realization of the law?s intentions.The purpose of this study was to identify possibilities and problems that can occur when a downstream-user SME is about to implement REACH.

This report is focusing on problems with introducing standard enterprise resource planning systems (ERP) in businesses. A study has been carried out on a service and support department at a Swedish heat metering company, SVM North Node. The study aims to help the company become a better customer in choice and customization of a new ERP system. We make a description of the department studied and the work carried out there, on the basis of learning, knowledge and cooperation. As a final point we present some ideas on how computer systems could support their work, hoping that this will result in them making adequate demands on a new ERP system.

Den omgivning organisationer idag ställs inför blir alltmer krävande. En allt hårdare reglering, hot från nya teknologier, samt de företagsskandaler som härjat i media, har lett till att dagens organisationer ser på risk på ett nytt sätt. En utveckling som nyligen skett inom riskhantering är Enterprise Risk Management (ERM). Denna uppsats undersöker den roll ERM, och i synnerhet ett nyutvecklat ramverk som används för att implementera ERM, har i en organisations riskarbete. Ramverket, COSO:s ERM, består av åtta kontrollpunkter som enligt ramverket bör finnas i en organisation som utför sitt ERM-arbete på ett korrekt sätt.Studiens syfte är att undersöka likheter och olikheter mellan en organisations riskarbete och COSO:s riskhanteringsramverk samt den teoribildning som skapats kring Enterprise Risk Management.

If an enterprise lacks capital it might be in desperate need of capital contribution to avoid liquidation. One solution to restore the economic balance, is to construct a contract in which the enterprise ensures that capital contribution will be made on given conditions. The purpose with this thesis is to analyze different ways to establish such agreements.A capital contribution can be triggered by a call-off from the board of directors to the contributor, or automatically, when the shareholders? equity falls below 50 percent of the registered capital stock. In the literature, the latter is represented as the most adaptable.

Ett branschanpassat affärssystem är avsett för organisationer verksamma inom samma bransch. Syftet med denna typ av affärssystem är att ge högre passform än standardiserade affärssystem och vara billigare än skräddarsydda affärssystem. Det råder dock brist på kunskap om hur dessa ska utvecklas. Genom vår litteraturstudie presenteras en kravinsamlingsmodell med utgångspunkt i Requirements Engineering som ska ge stöd för utvecklare vid insamling av krav för branschanpassade affärssystem. Utöver det identifierades ett flertal aktiviteter relaterade till modellen.

Alltid har mjukvaruföretagen varit intresserade av att bedriva applikationsutvecklingen så effektiv och lönsam som möjligt. För detta avseende använder många utav dem olika CASE-verktyg. Ett sådant CASE-verktyg är VISIO 2000 Enterprise. CASE-verktyg kan t ex användas för att genomföra transformeringar mellan modeller och koder. Denna möjlighet underlättar applikationsutvecklingen, men tyvär kan sådana transformeringar medföra eventuella förluster av data och leda till att eventuella semantiska förluster uppstår.

Growth of small businesses is vital to the Swedish economy, and many entrepreneurs want their enterprises to grow. However, the business climate of today is more changing than ever, and attributes becoming increasingly important for companies in order to deal with this are flexibility, speed, and adaptability: characteristics normally attributed to small enterprises. As a larger organization often is associated with more rigidity as a consequence of a higher degree of formalization, entrepreneurs are hesitant to seize growth opportunities, as they fear it will have negative impact on the aforementioned competitive advantages their enterprise possesses as a small business. This simple case study of a growing small enterprise investigates the effects of organizational growth on a small business' organizational structure and through its above mentioned advantages. The study finds that avoiding formalization while growing damages the competitiveness of the firm, and concludes that a degree of formalization is a necessity to maintain the flexibility, speed and adaptability in a growing small business..

Generally in Macedonia keeping farm records and farm business planning is not often practiced like an ordinary activity in farming. Therefore one of the crucial things to do it is to comprise and continuously practice record keeping of farm data. The efficient and justified farm business planning should be based on farm records about the previous work of the farm, which will bring a structured approach for planning all the activities, as well as provide a good basis for attracting investors and creditors for the additional expansion of the business.Given that sheep breeding holds an important part of the livestock production in Macedonia, there is a need for adding analytical sheep enterprise budgets to support the farm business planning process at sheep farms.The aim of this research was to develop sheep enterprise budgets created on the best production practice for Macedonian conditions of breeding and test their applicability into the farm business plan model Agriwise Macedonia. The sheep budgets were composed with a process of data collecting consisted of direct farm data (for the cases), expert's consultation and relevant desk research, as well as a literature study. The aim of doing it was to attain more accurate calculations of the enterprise budgets, which will result in a more precise outcome in the farm business plan model Agriwise Macedonia.

Background: During extreme market conditions like the period during fall 2008 the discussion of what affects company value becomes apparent. The capital structure is the relation between borrowed capital and equity in a company´s financing mix. What impact changes in capital structure have on company value is a widely debated subject within the theory of finance. If a relationship between capital structure and company value exists the implication is that an optimal capital structure where company value is maximized also exists.Aim: The aim of the thesis is to study whether a certain relationship between capital structure and company value exists among selected stocks and companies listed on Stockholmsbörsens OMXS30.Implementation: With aim to fulfill the purpose of the thesis regression analysis has been performed among chosen stocks and companies. The empirical results eventuating from this have been analyzed from the view of elected relevant theory.Completion and results: We find that during normal market conditions a positive relationship between debt ratio and enterprise value (EV) can be established.

Denna studie avser att ge information och vägledning vid val av angreppssätt vid ett integrationsprojekt. Med angreppssätt avses facelift och convert som kan jämföras med Enterprise Application Integration (EAI) och Enterprise Resource Planning (ERP). Det är idag en avsaknad på material angående val av angreppssätt vilket kan försvåra för en organisation att veta hur de skall angripa ett integrationsprojekt. Att genomföra denna undersökning är steg mot att ge organisationer vägledning om hur de skall angripa ett integrationsprojekt och vad som är viktigt att tänka på. Denna studie tar hänsyn till att integrera antingen genom att integrera existerande system med hjälp av middleware (facelift) eller att byta ut de existerande systemen mot ett ERP-system (Convert).