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.

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 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.

Business Intelligence (BI) is a competitive concept for enterprises to consider. The concept is based on the idea of using business data in order to effectively analyze activities within an enterprise in order to enhance decision processes in the organization.The purpose with this study is to help Akademibokhandeln AB to analyze what BI-requirements they may have, and to create a recommendation on what sort of BI-tool that would fit the enterprise's needs.The requirements analysis was conducted with the help of internal personnel. Four different tools on the BI-market have been examined, analyzed and compared: IBM Cognos 8 (IBM Cognos), Microstrategy 9 (MCST), Qlikview 9 (Qlikview), and SAP Business Objects BI (SAP BO). These tools have been compared with the help of two models (BRI and BCI) that is based on the BI-requirements analysis, with the cost aspect taken into consideration in the BCI-model.Using the BRI-model, the comparison results in a technical evaluation. Here, IBM Cognos gets the highest result just ahead of MCST and SAP BO.

This essay researches how newspapers created fictional reader identities through their content. Three newspapers have been studied from the week first to eight of February 1890, Nya Dagligt Allehanda, Dagens Nyheter and Stockholms Nyheter. The question that the essay is attempting to answer is which fictional readers were created. This is done through both a content analysis and a deeper language analysis of the newspapers. The text is seen as an active agent, creating the identity of the reader that they imagine when they write, an ideal reader.

Motivationsskapande åtgärder är avgörande för de anställdas nöjdhet inom organisationen. Vad som motiverar de anställda varierar från individ till individ. Vårt resultat visar att det existerar ett samband mellan de anställdas nöjdhet och hur väl organisationens strategi, struktur, utvärderingar och belöningar stämmer överens med olika karriärinriktningar och drivkrafter. Studien visar även att de anställdas nöjdhet påverkar kundernas nöjdhet med servicen..

The purpose of this study was to examine how young managers (26-32 years old) in municipal old-age care organizations, in Skåne and Blekinge, experience their professional roles as managers in relation to their age. One of the questions asked in this study was whether managers experienced that their age affected their managerial position, and in that case, how? In order to investigate this, a qualitative method was used, including interviews and observations. Seven interviews with young managers were conducted. My approach in the working process was influenced by Grounded theory as defined by Glaser and Strauss (1968).

This paper investigates the presentation of Islam in textbooks used in the study of religion in high schools. The papers focus on two main questions concerning the ways in which Islam is presented in the analysed textbooks, and how the new curriculum has influenced the portrayal of Islam in the materials. Here, the paper utilizes a method of critical discourse analysis with Faircloughs three-dimensional analysis. The paper then concludes that the presentation of Islam is negative in nature, with the content and view of Islam having been simplified and stereotyped. Often the textbooks studied frame Islam as being an aggressive and oppressive religion, especially in matters con-cerning women.

The aim of this study is to look at the way four teachers in, and five workbooks for, the course Svenska 1/A+B in upper-secondary schools include language varieties in their content. The research is based on qualitative and quantitative analyzes of the workbooks, where words and content are examined, and also interviews with the teachers who presents how they work with language varieties in their education. The results show that language varieties are accepted in school-education at the same time as they are, and have been, alienated in a way. The results also show that language varieties are less prioritized than other areas of education in the same subject..

The public health care sector has come under increasing pressure to cut down costs, maximize productivity and satisfy patients' needs during the 1990s and onwards. As a way of "getting more for less" quality management has been introduced. Originating in the private manufacturing industry, quality management has a strong focus on productivity and efficiency, aspects which are measured in quantitative terms. However, there are strong concerns that quality management is a means of speeding up the marketization of public health care by introducing core values much different from the ethic and medical norms that traditionally underpin health care organizations.This essay focuses on how quality management has been introduced to, and transformed by, public health care. A theoretical framework based on new institutionalism is constructed, and translation theories are used as a way of illustrating how the medical institutional environment, in fact, changes the concept of quality management.

This essay was written at Södertörn University during the spring semester of 2010, in the field of Business Administration, and more precisely within management and organization. The essay is based on a case study of the management of the staff working at the commuter train stations in Stockholm. The study consists of a number of interviews with the management staff and with the personnel working at the stations, where the aim of the study is to describe how management works within ISS Trafficare AB and what the personnel working at the stations think of it. ISS Trafficare AB is the entrepreneur who runs the commuter train stations in Stockholm by an agreement met with Stockholmståg KB.The study is based on information from the interviews with the personnel and other material from ISS Trafficare AB. Research on the area of management have been used to put data into perspective and to further deepen our analysis and conclusions from the case.The essay shows that the management has tried to implement several changes on the organization in order to provide more service to the travelers.

New energy resources that can replace petroleum diesel are needed and biodiesel may be an excellent substitute. During storage and use, biodiesel can oxidize and form peroxides, leading to degradation of the fuel. It is therefore important to determine the peroxide content of the fuel. In this thesis the triphenylphosphine method, which involves GC-MS analysis has been compared to the standard iodometric method which involves titration with sodium thiosulfate. Working standards were made to see how well the iodometric method worked and also in order to make a calibration curve in GC-MS.

The purpose of this study was to make a survey of a larger company in Sweden to analyze if it complied to the stipulated Systematic Work Environment Management rules in Sweden. The company chosen was Hennes & Mauritz. The key question was to see if the company was examining and judging the risks, developing handling plans and if they were making yearly follow ups so that problems could be attended to. Further, I also wanted to examine if there was lack of competence within different departments as well as give some substantiate proposals on educations in Systematic Work Environment Management. The method used to investigate this was interviews and observations on how the Systematic Work Environment Management was handled in the company.

The purpouse of this study is to find out how and if a Content Managment System (CMS) can benefit from applied User Experience Design (UX). A work project has been executed where a client wanted the students to create a user friendly CMS for adding content to a global hotel review site. A prototype of a CMS was created based on literature studies about UX and CMS. The prototype of the user friendly CMS was then tested through user tests and interviews with key users. After input from the key users the prototype was changed until the users were satisfied with it..