Fallstudien baseras på ett samarbete med Ericsson Operating Expenses Financial Control och syftar till att belysa förväntningar, förväntningsgap och bakomliggande osäkerheter i samband med ett förändrat arbetssätt. OPEX Financial Control är en supportverksamhet som tillhandahåller tjänster vad gäller uppföljning av omkostnader till ett antal affärsenheter och övriga verksamheter inom Ericsson. I ett under hösten 2005 pågående pilotprojekt prövas ett nytt arbetssätt som innebär att linjecheferna tar ett ökat finansiellt ansvar för sin egen omkostnadsuppföljning. Detta medför att ett nytt verktyg och nya rutiner prövas. Studien utgår ifrån intervjuer med fem controllers, varav fyra representerar enheten OPEX Financial Control, samt fem linjechefer.

Variations in fertility have caused a problematic situation in Sweden among other European countries. According to the Council of Europe we are facing an economic and demographic challenge, when the baby boomers of the 1940?s are retiring. Economists have for a long time studied the connection between economic factors and fertility, and several studies have found a correlation between business cycles and birth rates. This connection is again of current interest 2008, when a financial bubble bursts at the same time as a baby boom occurs.

The purpose of this study is to show the technical building requirements for modern arenas inSweden. The study will also create an understanding of how the requirements affect theSwedish football arenas which are affected by the regulations valid from 2014. As one of theSwedish football arenas there is Örjans Vall located in Halmstad. The aim of this study is todevelop alternative solutions regarding the technical problems Örjans Vall is facing 2014,when the new arena requirements for ?Svensk elitfotboll? are taken into use.

This study is an evaluation of the runtime watch function in a OEE software, knownas ProTAK. OEE stands for Overall Equipment Effectiveness, it?s a way to measurethe factories process efficiency. The runtimewatch function allows the user to setup and monitor certain critical objects that are of importance for the pulp and paper process at the mill. The data from the runtimewatch can be correlated towards the suppliers specification for the components.

This thesis presents and evaluates a project, undertaken in 2001 by a librarian the writer of this thesis and a teacher. We met with a number of adults with reading and writing disabilities, and presented and discussed books and experiences of reading, with the aim to increase their joy of reading, as well as finding out more about our own ways of co-operating with each other across our professional borders. The documentation and evaluation emphasizes on the process and the results of the project, and on our own participation, by asking the following questions: How did we carry out the project? What obstacles did we meet? What went well/wrong? What did we achieve related to our goals? In order to illuminate the project from different angles, consequences of reading and writing disabilities for adults are discussed, as well as the specific nature of adult education and projects more or less related to ours. Action research is chosen as a method, because it allows the process of the project, and our own learning process, to be exposed.

Entrepreneurship is a subject of growing attention, especially within public policy, media and research. Many studies have been done, but the subject of entrepreneurial exit has to a large extent been ignored. The aim of this study has been to investigate how entrepreneurs at an early stage in their career think about exit within a near future, and what factors influence their attitude towards exit. The study was conducted through a survey answered by 253 entrepreneurs active within business incubators in Sweden. Based on previous research on entrepreneurial intentions, a model of exit intentions was developed, and tested against several other factors.

I have always been interested in sports, so when it was time to write the paper I chose to write about sports and economic.It has led to this problem: How is the function of management control and planning problems in sports?   Sports clubs are non-profit association and non-profit organizations aim to support members? moral and economic interests. A financial manager will lead the accounting department and have the final responsibility. The finance manager has to work to produce financial results, reports and custom operations (Högfeldt, 2011). A sports club use economic tools, usually budget.

The aim of this thesis is to study the cause of Egypt´s failed development of the transition to democracy and vice versa, the reason why Turkey succeeded in democratic transition. Thesis methodology is a comparative analysis between design units Egypt and Turkey. Thus, the most similar design used in the investigation.European Commission began in 1998 to review Turkey´s political and economic reforms to fulfil the Copenhagen criteria. 2005 began negotiations on a Turkish- EU membership. U.S and Egypt have enjoyed close economic, security and democratic cooperation since 1975.

The decisions for investment are forward-looking and the base of a long-term strategy. The research within investment have focused on diverse formulas which are used in financial assessment, which also should be complemented with qualitative evaluation. Consequently, the focus should not only be on the execution of the formulas. Less time have been spent on research concerning what actually initiates the investment proposals and affects the decision-making. This will be highlighted in this essay.

This is a qualitative study about child poverty within the school environment. The purpose is to examine how financial resources can affect the social standings of teenagers and how that affects them in school; how the school system view and work with child poverty as well as how they act within the legal framework that requires the school to be free of charge. This was done through analyzing earlier research and conducting five interviews with personnel at three schools for children ages 13-15. Our results show that social standing can be affected by a lack of financial resources, partially due to not having certain mobile phones or brand clothing, partially because they cannot afford to join in on social activities. Furthermore, teenagers view child poverty as shameful and a risk factor for social exclusion.

The purpose of this master thesis is to map and analyze the appropriate valuation approaches used for Intellectual Property rights and develope a model for valuing patents. This project has been executed on behalf of Electrolux?s Group Intellectual Property and is intended to be used for managerial purposes.Project limitations include patents that doesent concern technology oriented products and services, real option methods, financial forecasts, decisions concerning patents taken by the R&D division, patent applications in general and taking into account unexpected future management decisions regarding patents.Electrolux?s Intellextual Property team applies, manages and protects the groups Intellectual Property rights including patents, designs and trademarks. With an increased globalization and the rise of emerging markets, incentives have increased further to protect and safeguard the group?s innovations.Mainly there are three different valuations approaches for valuing intellectual property rights, these include the income based approach, cost base approach and market based approach.

This master thesis concerns whether Swedish non-financial listed firms act in accordance with the optimal capital structure theory and/or pecking order theory. The examined period is 1998-2004 and we discover that Swedish companies neither follow optimal capital structure theory nor pecking order theory. From our results we conclude that there exists no single point of the capital structure which is optimal. Rather it seems as if the optimal point lies in-between an interval from 0 to the industry average, where firms tend to be indifferent to their debt-ratios. Our results show that Swedish companies prefer internal financing followed by equity and as last choice debt issuance..

The purpose of this study was to investigate how young adults withunilateral cleft lip and palate assess their own speech and communication,and to let speech and language pathologists make a perceptual analysis ofthese individuals? speech at the age of 19 years. An additional aim was toexamine the relationship between these two different ways of evaluation.Data was collected through perceptual analysis from audio recordings and byusing a self-report questionnaire based on the ICF-structure (InternationalClassification of Function, disability and health). Altogether, 33 peopleparticipated. One third of the participants had no speech deficiencies.

Every tenth year a financial crisis tend to interfere with an economy. Price bubbles with an accompanying market plunge are therefore not a new phenomenon. Such market disruptions have been causing problems for centuries, as history has a tendency to repeat itself. The intention with this study is to learn more about the bubble phenomenon and increase the knowledge in this area in order to, if possible, prevent such a thing from happening again. The purpose of the essay is to identify factors that significantly affected the development of the so called IT-bubble in Sweden and Finland during the years of 1995-2000.

This master thesis was written for Arla Foods and the result of the thesisserves to gain Arla Foods in its work with chemical hazardous and to bringnew academic results. The thesis aims to create a common methodology forrisk analysis with the handling of chemicals.The theories displayed in this thesis focuses on different risk managementmethods in order to build up a framework out of which a risk management toolwas created. The main primary data source consists of interviews held withemployees within Arla Foods at different facilities.The risk management tool can be found in appendix K.Available recommendations for how to evaluate risks with chemicals can befound at appropriate government agencies. These recommendations aredrawn up to suite small and medium enterprises and therefore are to narrowto make a good foundation for analysing chemical risks at large companies.With the legislation and government demands in mind, a tool has beencreated to fit a large company?s needs when managing chemical risks.