The aim of this study is to examine and analyze how management control mechanisms evolve within an organization when a requirement of return on equity is imposed, as well as why the mechanisms evolve the way they do. A case study was performed on Samhall, a Swedish state-owned company, which has the aim to help people with disabilities develop by providing meaningful work. The framework provided by Samuelsson, defining five means of control in organizations was used to structure the study. Further, theories within New Public Management have been used to provide the reader with a proper background to the research area. Theories from the institutional field of organizational research have also been used to provide further depth to our analysis.

Målet med detta arbete är att bättre förstå hur riktlinjer ska skapas och användas. Utgångspunkten har varit att media uppmärksammat ett flertal incidenter där främmande människor tog oönskad kontakt med olika förskolor i Karlskronaområdet. Författarna ville då se över hur kommunen arbetade med frågor om yttre hot vilket medförde att arbetet utmynnade i ett försök om att bättre försöka få förståelse för riktlinjer och dess användning då kommunen vid arbetets start saknade riktlinjer för yttre hot av denna typ. Metoden som använts är av kvalitativ art i form av intervjuer med några säkerhetsansvariga för förskolor i andra svenska kommuner. Resultatet av dessa intervjuer tillsammans med kompletterande material från generella tillvägagångssätt för identifikation och analys av säkerhetsproblem resulterade i ett förslag på arbetsmetoden vid skapandet av riktlinjer samt en påminnelse om att se över befintliga riktlinjer för yttre hot..

To be able to protect themselves from credit risk, the banks must constantly check the performance of  the companies they have lent money to. There are many mathematical models for predicting financial distress. These models use accounting-based ratios, which often are historical and not representative for the present situation. This study describes how the banks do in practice to find signals of insolvency in time and the variables they are observing for doing that.In addition to financial reports which the company sends in to the bank at least once a year, also the relationship between them and information from different information  agencies are of great importance to track  signals of insolvency. Poor profitability is the primary cause of insolvency.

The expectation gap is the definition of the differences between what the interests expects from the auditor and what the auditor delivers. A number of studies have been done regarding the expectation gap and generally they point at the existence of an expectation gap.In our paper we want to discover and see how strategies are used in the process to reduce the expectation gap from three levels. The levels we treat are auditors, audit bureaus and the profession. We have chosen to examine the strategies used by the three levels to reduce the expectation gap to following interest groups, owners, management/board of directors, and creditors.The purpose with our paper is to create understanding about how auditors, audit bureaus and the profession use strategies in the process to reduce the expectation gap.With existing theories as ground we have construed and developed our own theory about which thinkable strategies the three levels can use.We have interviewed auditors, representatives from bureaus and a spokesman for the profession. In the examination we have used telephone interviews with questions based on our operationalization.

This essay deals with the topic options costs and whether such costs would arise for smaller companies now when they have the opportunity to choose not to have an auditor. Small companies are defined as companies that fulfill at least two of the following three criteria?s: less than 1,5 million SEK in balance sheet, less than three employees and turnover less than 3 million SEK. The decision regarding internal revision does not only affect the company itself but also other parties such as the taxation authority, banks and others that can be influenced by the decision. This essays main focus is on the influenced parties, especially the taxation authority and the banks as these have been highlighted in debates in media and because the small companies themselves may have difficulties to foresee the consequences of the new changes. The opinions from accounting companies will be considered in the essay as they can be considered as experts regarding the different aspect within this area.

Real-time systems are required to answer to external stimuli within a specified time-period. For this to be possible, the systems behaviour must be predictable. The use of active databases in real-time systems introduces unpredictability in the system, e.g. due to their use of active rules. The behaviour in active databases is usually specified in ECA-rules.

The PhonePages of Sweden is a company that develops software for mobile units, especially cell phones. This thesis treats the development of, and contingencies for, a mobile phone directory, using the limited resources found in a mobile unit. The project was implemented and executed at The PhonePages with the intention of creating a product to sell to a third party.By studying different solutions, their benefits and drawbacks, an abstract picture of the product was constructed. Problems covered include compatibility problems caused by todays platform diversity as well as problems with saving, organizing and presenting data.The main goal was to create a phone directory which does not make external information retrievals. The service should contain both company and personal information, with name and phonenumber.

Outsourcing in IS/IT offers organizations the possibility to use external resources, maximize flexibility and focus on core business, this prompts many organizations today to be less keen on developing IS/IT-services in-house. Sourcing IS/IT is however a complex activity in itself thus requiring competencies in many areas of expertise and lots of organizations has experienced the challenge of managing the necessary competencies to ensure successful Information Technology Outsourcing (ITO). A literature review in the field of outsourcing revealed the lack of a comprehensive competency management framework with the ability to guide competency resource planning in ITO projects. In order to highlight the problem area, an extensive and thorough literature review and an empirical case study which investigated the skills and assets in ITO projects at ten major Swedish organizations was conducted. The study found that it is possible for organizations through structured analysis of their intellectual capital, using the competency framework developed within the study, to plan sourcing processes and prepare the necessary changes to ensure the ITO projects can be implemented with the desired effect..

The aim of this thesis has been to study the development of Ordfront förlag from their foundation in 1969 until today, concerning their publishing profile and their size. Ordfront started out as a small publishing house and is today one of the few middle sized publishing houses in Sweden. Their books focus on questions concerning society, debate and politics. The question posed in this thesis was: What has influenced Ordfront förlag concerning size and publishing profile? In order to answer our question we have used a system analytic method, in which we examined some external and internal elements.

The purpose of my study is to question the model service marketing triangle and propose an alternative ways of looking at service marketing. The study is based on a deep, qualitative research. In the research of the material an abductive approach has been used. The primary information sources are interviews with project workers, which are being analyzed together with the theoretical background in part argumentations in the course of the thesis. In the last chapter they are unified.

This paper is a literature study on search engine optimization (SEO) considering the leader of the search engine market: Google. There´s an introductory background description of Google and its methods of  crawling the Internet and indexing the web pages, along with a brief review of the famous PageRank algorithm. The purpose of this paper is to describe the major important methods for improved rankings on Google´s result lists. These methods could be categorized as on-page methods tied to the website to be optimized or off-page methods that are external to the website such as link development. Furthermore the most common unethical methods are described, known as ?black hat?, which is the secondary purpose of the text.

In 2011 the International Accounting Standards Board issued amendments to IAS 19 Employee Benefits. The new standard is effective from January 1st 2013 and one of the largest changes in the standard is the elimination of the corridor method. Through the corridor method companies had the possibility to defer actuarial gains and losses resulting from their defined benefit obligations (pension obligations) and leave them unrecognized off the balance sheet. According to the new standard companies reporting under International Financial Reporting Standards will have to recognize all actuarial gains and losses immediately in other comprehensive income. The aim of this thesis is to examine how the financial key ratios of Swedish listed companies will be affected by the elimination of the corridor method.

It is mandatory for the countries in the European Union with company audit, still the countries can separately choose to exclude smaller companies from this rule. Most companies in the EU use this exception, Sweden is one of the few countries that does not. The Swedish government has recently announced that an inquiry will be made to examine the effect of an abolishment of the statutory audit for smaller companies.This study examines in what extent car selling companies use revised material when they give costumers credit and the consequences of an abolishment of the statutory audit for these companies. The conclusion of the study is that car selling companies feel secure knowing that their costumers have been audited. Most companies interviewed, buy credit information from external sources.The persons interviewed have a hard time knowing the outcome of the abolishment of the statutory auditing.

Real-time systems are required to answer to external stimuli within a specified time-period. For this to be possible, the systems behaviour must be predictable. The use of active databases in real-time systems introduces unpredictability in the system, e.g. due to their use of active rules. The behaviour in active databases is usually specified in ECA-rules.

Real-time systems are required to answer to external stimuli within a specified time-period. For this to be possible, the systems behaviour must be predictable. The use of active databases in real-time systems introduces unpredictability in the system, e.g. due to their use of active rules. The behaviour in active databases is usually specified in ECA-rules.