Frågeställningar:På vilket sätt påverkas personalens arbetsmotivation av personalkostnadsbesparingar?Vilken betydelse har arbetsmotivationen vid personalkostnadsbesparingar för det finansiella resultatet på kort och lång sikt?.

Background: Many companies have outsourced their IT-operations and their expectations of what this IT-outsourcing will contribute to the business are high. Cost cuts are not always a natural outcome of IT-outsourcing. Many companies that have outsourced their IT-operations consider it to be problematic and complex to exercise management control and reach cost control which was the purpose of the IT-outsourcing. Purpose: To describe and analyze what affect IT-outsourcing has on a company?s management control system and a company?s possibility to exercise cost control.

AbstractThe aim of this Master thesis is to explore why some Swedes want to consume?eco-friendly? and whether this fact gives rise to articulated information needs. Two possible explanations for this ?eco conscious? consumption are being tested, either if it is based on a normative belief that it is the right thing to do if you, as a consumer, want to do something about the environmental degradation, or that it is a reaction to a perceived risk, due to the environmental degradation. The method chosen by the author in this thesis is a qualitative text analysis of five Swedish journals.

This report describes the process of translating Russian financial information in accordance with Russian Accounting Standards to IFRS, International Financial Reporting Standards. The author describes the two regulatory frameworks and reveals a number of risk factors in the process. These risk factors may affect the reliability of figures from Russian companies. The conclusion states some recommendations on how these risk factors can be managed..

According to statistics, a significant increase in sickness has occurred in the public sector in recent decades in Sweden. Human therapeutic professions is the area where the illness is most prevalent. The purpose of this study was through a qualitative method and hermeneutic approaches explore how conscious six social workers in the social services are on stress and how they cope with it. Further it investigates and analyzes how these results affect their daily work.One important result due to stress is that the social workers ability to treat their clients is impaired and they are less able to be empathetic. Inadequacy in the work environment leads to a sense of insufficiency by social workers, and a reduced quality of life.

Earlier studies have shown that musculoskeletal disorders among animal keepers are more frequent than in other occupations. Most of the farms have expanded and the farmers who used to work alone have suddenly become a work manager with several employers. There are only a few studies made on the work environment in dairy farms. Our study is based on a questionnaire and is a part of a project called large dairy herds. The study is based on data from the persons who milk most of the time. The questions they had to answer were about the work environment, musculoskeletal disorders and the psychosocial environment. The results of the survey are presented in diagrams and figures. It was common that the dairy producer themselves answered the questionnaire.

Syftet med den här studien har varit att undersöka om det finns några skillnader i hur män och kvinnor uppfattar risk. För att uppnå detta syfte har två hypoteser formulerats som behandlar mäns och kvinnors inställning till risker kopplade till omvårdnad, ekonomi och risk i form av ett aktivt val. Dessa hypoteser baseras i första hand på tidigare teorier av Gustafson och Enander & Jakobsen. De teoretiska resonemang som förs i studien handlar om att kvinnor och män har olika syn på risk och att de fokuserar på skilda saker när de ombeds definiera risk. Den metod som använts är en kvantitativ metod baserad på en postenkät som skickades ut år 2008 och som ingår i ett forskningsprojekt vid Mittuniversitetet i Östersund.

Kommer snart ;).

This thesis explores some issues regarding estimations of the cost of capital on the Stockholm Stock Exchange through reverse engineering of the Residual Income Valuation model and through usage of the Capital Asset Pricing Model. Previous studies are in conflict of whether the risk premium changes considerably over time or not. Furthermore, the risk premium estimated by CAPM tends to be fairly stable. In this study, reverse engineering of the cost of capital implied by analysts? forecasts shows a significant difference in the risk premium over time.

There are various investments to suit different investors, what affects the investor is the risk he/she takes with the investment and also the awareness  the investor has. According to different theories a higher risk gives even a higher yield to compensate for the extra risk the investor takes.In this paper, we discuss and compare two different forms of savings, Swedish closed-end funds and Swedish mutual funds to examine what alternative that generates highest returns in relation to the risk.To help, we use different evaluation measures that adjusts the different investments risk so that you can compare how well the investments have performed regardless of the risk they have. This will give us an answer about what investment form that have performed the best between 2002.01.01-20010.12.31. Five Sweden mutual funds and five closed-end funds have been selected to participate in the survey.To evaluate this, it is primarily quantitative data, analyzed in the evaluation measures. The results obtained in the survey show that Swedish closed-end funds have performed far better during the selected time period.

Background: The request for the Reggio Emilia practice has expanded enormously the last couple of years within the Swedish preschools. This particular practice describes the environment as a third educator. This third educator is supposed to work as - not only a tool - but also a support to ease children's learning experiences and help develop their mind. Previous research has shown that design of, for instance, furniture has a way of affecting the children's learning process and development.Aims: The purpose of this study is to see how two different teams of preschool educators on two differed Reggio Emilia inspired preschools work and handle the physical indoor environment. Method: We started out by contacting Reggio Emilia inspired preschools.

This thesis is a feasibility study into how Fresenius Kabi may rationalize their destruction process in regards to cost, recycling, and work environment. The two main objectives are to identify scrap flows and the possibility to improve or replace the equipment that is now carrying out the physical scrapping. The flow has been visualized by a flow chart of the material and communication. A chart of the problem established to visualize where improvements are necessary. Based on the problems proposals are presented on how to improve the flow thru the plant.During analyze of the physical scrapping equipment it was also necessary to take a deeper look at how they are carrying out there work today, how does the procedure look like, working environment and where are the weaknesses.

The purpose of this essay is to identify costs for providing First-line and Second-line support, and then allocate these cost to different goods and services (cost objects) being supported. The thesis also intends to improve the overall cost awareness in IT settings..

Using the models from van Maanen and Schein (1977) and Dutton et al. (1994), we have been able to investigate the socialization process and organizational identification both from the organizational as well as the individual?s perspective. The link between these two perspectives establishes a better insight into the company?s actual socialization intentions and the individual?s identification with the firm.

The purpose of this thesis is to explore and analyze the processes and efforts involved in rebuilding the war-torn state of Afghanistan. The examined period span from the fall of the Taliban regime in 2001, to the elections in 2005. This period, commonly known as the Bonn-process, sets out the initial time for the reconstruction of the state.A theoretical framework, which considers the necessary mechanisms for successful state-building, will be used to analyze Afghanistan's re-building process. The mechanisms include the prerequisite of a stable security environment, emerging from a cease-fire, together with the development of a well-functioning economy, re-introduction of rule of law and rejuvenating civil society.The failure to establish a secure environment has had a devastating impact on all analyzed aspects of the re-building process. It is therefore crucial that the international society continuing to assists the Afghan government in its efforts to strengthen its capacity, in order to improve the security situation.