Quality was earlier only an issue for the company?s quality departments but today is the entire organization involved in quality- and improvements work. With the customers in focus, both external and internal, quality and improvement work should be integrated in the daily activities. The management shall state goals and visions together with a policy. Through participation the correct requirements for a successful work are created.With SPC, statistics process control, there is an opportunity to perceive variations in the process and with the correct tools make it stable.

The implementation of IFRS 2 led to significant changes in the accounting practices for corporations regarding stock related compensation. The new regulations required firms to account for the stock based compensation as an expense in the financial statements, rather than merely disclosing the information in the notes section to the statements. Following prior research on the area; specifically studies made in the U.S., where researchers find that companies change their use of stock based compensation due to the increased accounted expenses, this study hypothesizes that the same pattern may be found among companies listed on the Swedish stock market. The results of this study show that the use of option incentives has decreased during the studied period 2001-2008 and that the decrease in part can be derived from IFRS 2 and in part from other factors. The results are useful to future research, as they provide an overview of the effects that IFRS 2 had on companies, and various factors that influence the behavior of corporations, as well as in a larger perspective be a factor to take into account for future modifications of the IFRS..

This study concerns digital stories told by five young Romani students and one teacher from Roma Culture Class in Stockholm, Sweden. The theoretical framework draws from theories concerning identity, culture,Romanipe, the Romani value system and social semiotics. The material for the study is the digital stories that were analyzed qualitatively. The results show that the young Roma in the study demonstrate pride in their Romani background and culture, but also signs of changes and development in their culture. Some of the participants do not show external signs of Romani traditions, for example in the ways of dressing.

The purpose of this study is to analyze the handling of difficulties encountered by Swedish managers in Swedish subsidiaries in South Korea. By identifying the most common and possibly most manageable difficulties specific to the market we categorized them into three different groups; external difficulties, internal difficulties and difficulties related to the leadership. Depending on where in the environment and in relation to which stakeholder the difficulties originate the managing process comes to be supported through sometimes contradictory theories. Our study implies that the proper handling is crucial to satisfy local expectations which are critical for survival of Swedish companies. It also implies that the leadership skills acquired by the Swedish managers combined with the level of acceptance for foreign managers among the Korean coworkers affect how influential the manager?s ambitions are.

Syftet med den här studien är att utreda hur redovisningsmarknaden skulle kunna påverkas av högre gränsvärden för frivillig revision samt vilka effekter det skulle medföra. För att undersöka detta har vi valt att utforma en kvalitativ intervjustudie där respondenterna har bestått av auktoriserade revisorer, auktoriserade redovisningskonsulter samt tjänstemän inom Upplysningscentralen, Bolagsverket samt Skatteverket.Studien har inspirerats av de gränsvärden som presenterades i det nya EU-direktivet som kom år 2013. Vi har diskuterat en eventuell höjning av gränsvärdena med respondenterna för att se hur detta skulle kunna påverka den svenska redovisningen.Studien har inspirerats av grounded theory som innebär att jämförelser sker löpande under undersökningens gång och studien har analyserats utifrån ett principal- och agent förhållande. I studien har vi kommit fram till att för kort tid har gått för att det ska synas några tydliga resultat men samtliga respondenter är över lag positiva mot högre gränsvärden och de tror att gränsvärdena kommer att höjas på sikt..

 Since the 28thof May the project to develop an internal Innovation Leadership Program (ILP)on Accenture has been running and came to an end in November the same year. The taskwas formed into a master thesis and given to two students at the Royal Institute ofTechnology in Sweden.Since the start the content and structure of the ILP has been established based on the resultsof a theoretical study, a gap analysis and an external and internal benchmarking. The theoreticalstudy focused on articles, books and lectures about innovation, creativity and pedagogy. Subjectssuch as leadership, motivation, reflection and coaching were studied as well, but in a smaller scale.The gap analysis consisted of eleven interviews with people from different career levels withinAccenture and the goal was to establish the view of innovation and creativity among the employees.The interviews also asked about the knowledge the participants had about Technology Lab in orderto get insight of how to improve their communication and cooperation with people in client projects.Internally a similar program was studied called Minority Leadership program, whom will not bedescribed further in this report, to get inspiration. The external benchmarking was conducted onStanford and was very successful.

In 1995, the World Trade Organization WTO was established. Today WTO has nearly 150 member countries, accounting for over 97 percent of the world trade. WTO has a number of agreements and one of them is the General Agreement on Trade in Services GATS. GATS control the service sector, and the public library is a small part of this sector. The purpose of this study is to examine the Swedish debate about GATSs possibility to affect the public library.

The purpose of this thesis is to analyze and propose improvements to the current procedure for cost estimations of purchased maintenance work at Banverket, the Swedish rail administration. This governmental institution is responsible for the procurement of maintenance services for the country?s railroad network through open tenders. Due to the generally low number of contractors, it is particularly necessary to establish accurate cost estimates in order to assess the offers and ensure that a fair price is being paid to the suppliers. Several flaws associated with the current practice are identified and analyzed according to cost accounting theories.

The eld of Brain-computer interfaces (BCI) concerns linking together an external device with the brain of a human or an animal. By doing this the conventional use of a mouse or keyboard can be circumvented, which can greatly benefit people with different types of diseases that cause paralysis or other loss of motor control, such as Amyotrophic lateral sclerosis (ALS). A BCI can also be used for cognitive training of either healthy or mentally impaired subjects to increase cognitive capabilities.In this thesis an implementation of an interface is made against such a device, the Emotiv EPOC Headset. The result is meant to be a stable basis for further study using the device. An in-depth study of the history of EEG and its current use in clinical work and research in the topics of BCI as well as Human-computer interaction (HCI) is presented.

Denna C-uppsats behandlar den immateriella tillgången goodwill på koncernnivå. International Accounting Standards Board (IASB) publicerade den 31 mars år 2004 ett förslag om nya redovisningen av goodwill, vilken EU beslutade skulle träda i kraft den 1 januari år 2005. Publiceringen avser att förbättra kvaliteten på den finansiella rapporteringen och att skapa mera internationella och enhetliga redovisningsregler. Syftet med uppsatsen är att redogöra för vad konsekvenserna blir för svenska börsnoterade företag vid införandet av IFRS år 2005. Vilka konsekvenser det får för redovisningen av goodwill och hur väl de nya reglerna harmoniserar med redan rådande redovisningsprinciper som rättvisande bild.

A substation must be properly protected against lightning and other external effects to the equipment in the station or staff, for that we use relay protection. They should also protect against internal errors which may occur as ground faults. There are different types of protection relays, but most common are overcurrent-, distance-, residual current- and differential protection.The purpose of this thesis was to deepen our knowledge of relay protection and to use the theoretical knowledge we got from the university studies in the work process. In the process we discovered which parameters were the most essential and calculated these for all relay protections on the substation. We also carry out a comparison between two brands of relay protection, ABB and Alstom.During our work we will test and simulate the over-current relays in a program called NEPLAN, the program will also calculate the fault currents.

What is it that makes some events so successful, while others do not achieve the same results? According to most researchers and writers there are several factors that must be achieved in order for events to distinguish themselves from the crowd and be successful, but what are those factors then? The study was aimed to investigating the factors that create a successful sporting event. One person from each of the six largest children's and youth football tournaments, participated in this qualitative interview study. The results showed that factors such as; possessing a good knowledge of the organization, its external market environment and its stakeholders, proved significant. Similarly, to use the correct custom marketing methods, maintain and attract new stakeholders, and to have nice and caring work staff, were factors contributing to the success of wealth..

The purpose of the present study has been to investigate the attitudes of personell involved in the preschoolorganisation in a Swedish commune regarding injury risks for children in pre-school. Sixrespondents were interviewed in a qualitative interview study.Two different pre-school units were investigated, and it was found that they had surprisingly largedifferences in how they were working with children safety. However, in summary it can be said that therespondents perceived that child safety should encompass a safe and secure environment, however withthe important caveat that accidents can never be completely excluded, due to the natural anddevelopmentally important play of children.The investigated commune and pre-school units improved children safety mainly by using yearlyplanning meetings (Sw. "barnskyddsrond") where the physical environment in the school wasinvestigated together with external specialists. However, there are important differences in how the unitsworked within this framework, some units actively encouraging and others discouraging children andparent participation in the work..

China is a unique market that differs from the Western market in many ways. Companies are not required to publicize financial reports, and furthermore a heavy focus on business relationship building can make it hard for companies to have high quality streams of data to get insights about their markets. For a consultant company to successfully enter the Chinese market and helping producing and technological global firms improving their insights on the Chinese market, the consultant company needs to understand which the important factors are and how those factors can help in creating value for their potential customers. To help the analyzing and consultant firm called Kairos Future, a qualitative case study was conducted on 16 different global companies with focus on industrial production. The case study was mainly conducted through face to face interviews with decision makers who had a broad understanding of their respective companies.

The main purpose is to illuminate how a company links certain values to its brand in an effort to achieve a competitive position. We have done this by studying the government owned company Svenska Spel and its entrance on the netpokermarket. With Corporate Social Responsibility as a guidance for the company they wanted to offer Swedish gamblers an alternative to the, often morally dubious, international actors. Our thesis has taken an internal (corporate) as well as an external (consumer) perspective on the result of this strive. Our conclusions are that although Svenska Spel is successfully integrating social responsibility into their netpokerbusiness, they are facing a difficulty in making the consumer fully appreciate it.