The following essay investigates emission rights accounting. Presently there are several methods through which emission rights can be accounted for by companies. The rights can for instance be valued at fair value or nominal value and as marketable securities or intangible assets; due to a lack of consensus or clear standards companies use these or other accounting methods to value their rights. This essay investigates whether there is a relationship between the company?s choice of accounting method, the key ratio number of owned emission rights/total assets, the accounting firm used and the yearly result as a sign of earnings management.Through a quantitative study based on questioners and numbers from the annual reports three hypothesis are tested.

Machine-to-machine (M2M) communication is a phase in the digital revolution connecting computing devices with each other bringing along new business opportunities for companies. Although being a fast growing field it has not been researched to any greater extent, particularly not within the academical literature. Consequently, information on how M2M can affect organisations seems strongly needed. This thesis uses three perspectives, derived from already recognised business benefits of M2M, as an aid to select proper theoretical tools to investigate the phenomenon. The purpose of this thesis is to gain knowledge of how an M2M adoption affects a firm?s organisation, customer offerings and customer relations.

En effektiv och lönsam logistik kan företag använda som en konkurrensfördel. Det gäller att hitta en balans mellan att exempelvis ge hög service till kunderna och samtidigt tvingas ta hänsyn till höga kostnader för lagerhållning. Denna uppsats syftar till att beskriva och analysera hur Peak Performance hanterar denna balans mellan logistikkostnader, kapitalbindning, leveransservice och miljö. Tre av dessa delar är hämtade från en modell av Lumsden (1998). Vi har därefter modifierat modellen och tillfört den fjärde komponenten, miljö.

Performance management innebär att rikta hela organisationens energi genom att sätta mål för medarbetare som ligger i linje med organisationens strategi. Genom att på detta sätt öka tydligheten kan organisationen förbättra prestationer och öka dess möjligheter för utveckling mot konkurrenskraftighet på kort och lång sikt.Ändamålet med denna uppsats var att genom två undersökningar kartlägga hur chefer respektive medarbetare upplever att arbeta med performance management och genom det och en litteraturstudie få en bild av begreppet. Kartläggningen gjordes med både enkäter till medarbetare och intervjuer med chefer. Från enkätsvaren framkom att respondenterna upplevde målen som motiverande och att det fanns en öppen dialog inom organisationen. Både hos medarbetarna och cheferna verkar det finnas en viss oklarhet kring begreppets syfte.

Denna rapport handlar om Övervakning i en IT miljö som täcker både nätverk och system. Denna rapport inriktar sig på Fault Management och Performance Management..

The purpose of this study is to improve the understanding of the dynamics behind Chinese-Western buyer-supplier relationships. The study takes on a partially inductive approach by commencing with exploratory in-depth interviews. The main body of the study consists of a cross-sectional survey. Data has been collected through an on-line questionnaire. The theoretical review consists of industrial relationships with specific accounts on the role of adaptation, trust and commitment; a stream of literature in cross-cultural relationships deriving from Hofstede?s culturalist legacy with specific reference to Chinese-Western relationships, including studies on relationship bonding, and the role of guanxi.

This thesis which is about working with mathematics teaching has no effect/impact on performance and understanding of pupils. The study is intended to gain insight on working in mathematics education which has an impact on performance and understanding of students who are ethnically Swedish and foreign ethnic. In order to compare the ethnic Swedish and foreign students of ethnic understanding, I judged from their performance on the tests taken in year three. The qualitative approach permeated the work, both interviews and observations which were included in the survey. The qualitative study was chosen to get an understanding of how mathematics teaching is conducted in two different areas.

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.

Abstract: Private equity used to be synonymous with tremendous yields and rates of return. However, the private equity market trembled in 2008, due to the financial meltdown caused by the worldwide credit crisis. Considering the current low number of exits within the private equity industry, the purpose of this thesis is to examine if there has been any change in how private equity firms control their portfolio companies since the inception of the crisis. One private equity company and two portfolio companies have been studied. The case study is prepared from interviews with senior directors in the portfolio company and investment managers in the private equity firm.

The global market is becoming increasingly integrated and to keep up with growing competition and to achieve even greater success, companies expand to foreign markets. Previous studies have shown that the concept of psychic distance has an important impact on international performance regarding small and medium-sized enterprises (SME). The aim of our study is to provide the reader with a deeper understanding of how psychic distance influences export performance regarding Swedish SMEs. Through a single case study of a Swedish SME, we chose to research three different markets in three different continents. Our findings show that psychic distance influences export performance through export marketing strategy and active learning.

This is a study in my preparations for my final concert at the Academy of Music and Drama- ?????????? University. My aim is to create a plan and a schedule for my practising methods and other preparations so I will be able to perform at the top of my ability.I have studied and chosen a collection of methods that will help me prepare for my concert and at the same time develop my oboe playing. As a result, I have found an effective way for me to prepare technically on my instrument. I have also learnt and developed methods in how to focus and mentally prepare for a performance..

Today, Sweden has about forty companies owned by the government. These are active on markets with variable competition. Some have been given special areas of responsibility that in a practical notion make them monopolists. The period when most public companies where formed (and with that the following subjection to competition) during the nineties and early 2000's, forced the formerly protected businesses to act on the terms of the open market. Parallel to this development the brand has for the last twenty years evolved into something great strategic importance for the business, including the business-to-businesses (B2B).

Navtech är en internationell leverantör av flygoperationella produkter. Det här examensarbetet utfördes på en av deras produktionsavdelning som kallas Aircraft Performance, i Stockholm. Arbetet består av framtagning av en manual till en mjukvaruprodukt. Produkten är ett program som beräknar och presenterar flygprestandainformation för start och landning. Programmet tillhandahålls med två användarmanualer, Userguide och Prepages.

Bakgrund: Med bakgrunden av företags behov att utvidga sin verksamhetssfär, har företagsförvärv blivit alltmer frekventa och mer omfattande. Speciellt i branscher med snabb utveckling såsom IT-branschen, är detta av aktualitet. Med förvärvsvågors uppkomst, har även ett stort antal av dessa förvärv resulterat i misslyckande snarare än expansion. Förklaringen till detta är mångfaldig och kopplas till områden kring före, under och efter förvärvet. Det som förväntas av ett förvärv, är synergieffekter, det vill säga förmågor av förvärvsobjektet som bidrar positivt till moderbolagets verksamhet.

This essay concerns dance as an exhibition object by examining the permanent exhibition at The Museum of Dance in Stockholm, Dansmuseet. Due to its dependence on the temporality and movement of the lived body, dance does not easily lend itself to being exhibited in a traditional exhibition display; and since the live dance performance itself is ostensibly absent at the exhibition display, other means of representation must be relied upon in order to evoke the exhibition visitors? experiences of time and movement as well as the feeling of dance. Starting from a phenomenological first-person perspective, as an exhibition visitor, I present three ways in which such experiences may come about. The cross-section of the experience evoked and the means that trigger them are intermedial, spatial, and performative taking their departure in the visitor?s pre-understanding of dance..