AbstractMaster Thesis in business administration, School of Business and Economics at the Linneaus University, financial control, spring 2010Authors:Stefan Hellman and Ewa Warnquist Supervisor:Magnus Willesson Title: Reward systems - a study of public companies? variable compensation system Background:Our interest of the variable compensation system in public companies was brought by the recent extensive discussions of bonuses in the time of a financial crisis. This has led to that the word bonus has been given a negative connotation and we wanted to find out how the system of variable compensation is structured in the companies at Stockholm Stock Exchange. Problem:How is the variable compensation system structured in public companies? Purpose:The purpose of this paper is to study how the variable compensation in public companies is structured.

Gestamp HardTech AB, dotterbolag till Gestamp Automoción, har uppfunnit och utvecklat presshärdningstekniken. Gestamp HardTech tillverkar presshärdade delar och system till bilindustrin. Anläggningen ligger i Luleå och har idag ca 530 anställda. Avdelningen för verktygskonstruktion arbetar med en övergång från CAD-systemet I-DEAS/TDM till NX och Teamcenter. Övergången ses som en möjlighet att effektivisera och standardisera hanteringen av standardkomponenter.

Background: At the turn of the year 2004/2005, IAS 19 replaced Tryggandelagen (TrL) and RR 29 as the accounting standard in Swedish concerns. This introduction was associated with a certain apprehension for the possible changes in the companies? pension liabilities and equity.Purpose: To illustrate the difficulties of the introduction of IAS 19 by observing how it differs from TrL, and what kind of problems these differences can cause.Procedure: Individuals who are well up in, and work with pension liabilities have been interviewed. After this follows an example of the calculated pension liability of a company, to illustrate the differences between the calculations according to TrL and IAS 19. To conclude the chapter, a comparison between a number of companies from the Stockholm stock exchange is made to establish their various actuarial assumptions.Method: The essay mainly follows the qualitative research method, since this method is more appropriate when the substance in the matter is based on detailed differences and opinions.Results and conclusions: The introduction of IAS 19 has taken time and been an expensive matter, although the expenses weren?t as great as feared.

AimThis paper has come about because of the author's own experience as a project manager at FMV. In various projects, I have wondered if there is a link between the programs and processes that I have to use in my daily work. Are these programs effective for managing projects and follow-up.MethodIn order to examine whether it is efficiently using standard software, I have asked a number of projects manager at FMV to respond to a questionnaire, the method is qualitative.AbstractEfficient project management will require a set of tools for planning, monitoring and evaluating. Often there is a demand for a comprehensive range of enterprise software applications and business solutions combined to one business solution. A relevant question is if it is possible to use standard software, i.e.

Redovisning av leasing ? efter form eller substans? RR 6:99 innehåller kriterier som ger ut-rymme för tolkning. Vid redovisning av finansiell leasing ska leasingobjektet tas upp i balansräkningen och operationella leasingavtal ska redovisas i sin helhet i resultaträkningen. Syftet har varit att förklara varför en del företag redovisar finansiell leasing off-balance. Vår studie har angripits genom en enkätundersökning riktad till 67 börsnoterade industriföretag, svarsfrekvensen var 54%.

Social media, such as Facebook, Instagram and Twitter, have become popular platforms for social communication, and, increasingly, also important channels for business marketing. For a business intending to use social media for marketing, however, developing a strategy and building a trademark can be a challenge. This report describes how a small, newly established business enterprise can develop a digital strategy with clear goals and practical guidelines. The report describes a digital strategy for Gelato Scarfó and shows how this strategy is made concrete through a set of guidelines. The guidelines develop a trademark for identification and loyalty, and give advice on how new materials can be made consistent with the trademark..

The use of CAD, within the building industry came strongly, during the 1980?s and the 1990?s. The development has since then rapidly progressed and the using of 3D-models has in addition increased. We are now at the edge of next step of evolution. BIM, Building Information Model(ing), is here.

As the speed and complexity of computers have increased so have software and the expectations of users. Software development follows a straightforward evolution where complicated tasks are made easier by better tools; this repeats itself as those tasks in turn are automated.Software mechanics that were seen as revolutionary a decade ago are seen as obvious requirements that no multimedia application can be without.dotNet is the next step in line and makes it easier and faster to build software.This report focuses on the development of a multimedia platform developed in dotNet. It does this by developing the tools and framework from which a complete game can be built.A game is selected because it combines the most aspects of multimedia development, such as interaction, graphics, sound & music. The report goes further by describing why the game looks like it does as well as the mechanics of the game and the benefits of the dotNet platform..

Nature conservation on certified small private forest owners- a comparison between the two certification systems FSC and PEFC in southern Sweden Today two different certification systems are used in Sweden to certify forest, FSC (Forest Stewardship Council) and PEFC (Pan European Forest Certification). During the last years certification of forests in general and different certification systems have frequently been debated. FSC is a globally widespread system and about 10 million ha out of 23 million ha Swedish forest is FSC-certified. The FSC-standard is mainly used by major forest companies and to some extent also by smaller private forest owners. PEFC is a European system and about 2 million ha Swedish forests is PEFC-certified today.

In the gaming industry, it has long been popular to combine genres with the aim ofcreating games that bring together the best of several worlds. However, there are stillmany unexplored combinations with good potential.This report addresses the planning and development of a game prototype that combinestwo game genres, turn-based and real-time strategy. In addition to presenting the results,the report also discusses the di culties that were encountered and how they were handled.The prototype contains a working combat system and a basic AI. The prototype ismodular, which means that it is easy for an end user to extend the game with extra content.Most elements that were considered important from the two genres were implemented, butthere is still room for improvement and further development.The result is evaluated by means of quality assurance, a process that is commonly usedin the gaming industry. The response has been generally positive, which indicates thatthe combination has potential and should be explored further..

When foreign children first arrive to Sweden, the first contact they get with the local society is through primary school. Therefore, the primary school have the fundamental role to attend the foreign and their families.The teacher plan for primary schools (Lpfö98) make it very clear that children with foreign background are given the full support in their development in a multicultural society. The aim of this report is to investigate how two pre-school teachers and one school counselors? work with these newly arrived children in preschool to support their integration in the preschool.As the role of the primary school is so vital for children with foreign background in this new society, I would therefore like to take the opportunity to explore and show how meaningful the role is of teachers to integrate these children into the Swedish primary schools.In this report, the theory part is treated based on integration and on the schools suspension to multicultural backgrounds. For this report, I even stress the support of the primary school and how they meet the foreign children and their families.

The security solutions used in wireless home networks are examined in this report. Thegrowing number of wireless units have increased the need for reliable security solutions.This report aims to enlighten the reader about the fundamental technology used inwireless security solutions and inform about the existing flaws. A recommendationabout how to achieve a high level of security in the home network is also given to thereader.Several flaws in the security solutions in use have been reported. Of these the mostsevere has been examined in a test network using highly accessible tools to get aperception of how vulnerable the user is.The tests showed that several attacks were efficient and easily carried out. We have alsoseen that several of the home networks in our sample are susceptible to these attacks.Our survey revealed that the Internet service provider's technical support in many caseslacked the knowledge necessary to inform the user about reliable security solutions..

This study is based on a qualitative study with 8 semi-structured interviews. The aim of thestudy was to describe how social workers in the individual- and family section in socialservices in two different municipalities in Sweden reason about reporting obligations and tounderstand what lex Sarah means in the decisions making to report incongruity or not. Weinterviewed social workers that work in the department of individual- and family section, amunicipality worker who works with state governance with all kinds people in the society.We asked the social workers altered questions about how they handle lex Sarah in their work.Three different topics were identified in our study and became the themes: Description,management and conflicting thoughts. Our analysis is based on two different theories, oneabout the choices a person make being in an organization, the other about how a professionalindividual have altered pressures to handle in their everyday work. By doing a semi-structuredstudy of the social workers opinions, we found out that the description of incongruity was notthe focus just in managing lex Sarah.

The design of the building envelope affects the energy consumption of a building. As the energy requirements for new buildings are becoming more demanding, the performance of the building envelope must be improved. Energy efficiency and durability are important attributes to consider.This report includes investigations of the building envelope, moisture and passive solar energy. It is based on the analysis of two different buildings with different designs. These buildings stand as reference for two of the companies who are working on a new, climate smart, residential area in Uppsala, Sweden.Studies and analyses on energy consumption and moisture transportation were made.

Denna uppsats behandlar e-fakturering och hur små företag ser på ett framtida användande av e-fakturering när en ny standard är på väg att lanseras. Vi har valt att undersöka huruvida små företag ser några fördelar med att börja använda e-fakturering jämfört med den traditionella pappersexercisen. Den nya standarden svenska bankföreningen i samarbete med de svenska storbankerna utvecklar, är tänkt att underlätta för användarna och företagarna så att dessa skall kunna sänka sina kostnader per faktura samt i ett längre perspektiv förenkla hanteringen.De teorier som presenteras i arbetet beskriver begreppet e-faktura, samt andra begrepp kopplade till detsamma. De använda teorierna, kopplat till frågeställningarna och syftet, utgjorde sedan grunden till de frågor vi skapat för att ställa vid intervjuer med olika småföretagare i Jönköpingsregionen.De intervjuer som genomfördes skedde antingen genom personliga möten med nyckelpersoner ute hos företagen eller genom telefonintervjuer. Frågorna berörde hur företagen ställer sig till e-fakturering, huruvida de ser fördelar och vilka eventuella fördelar de anser viktigast för just dem.