Master Thesis in Managing People, Knowledge and Change (BUSM18)..

Vi har fått ett flertal viktiga insikter och lärdomar om nödvändiga ingredienser i god management. Först och främst en förståelse för hur viktigt det är med ökad självinsikt. Därigenom ökar förståelsen för andra personers beteende. Även det omvända gäller; genom andras beteende kan självinsikten öka. Lärdomen har implikationer på alla nivåer av management då en organisation grundar sig på samspelet mellan människor.

Globalization and demographic changes are forcing today?s companies to be more competitive in order to reach success. The increasing competition is proving a challenge for companies to recruit and retain competent, talented staff. To meet these challenges, Talent Management was developed during the 1990s and supplies a new and innovative way to deal with personnel management. Due to Talent Management being a relatively new theory, there is at present no generally accepted definition of the theory.

Abstract: Since the implementation of IFRS, many changes in accounting standards have occured. Companies that follow IFRS must therefore always adapt and change its accountingprinciples according to changes made by IFRS. The latest change that companies must consider and adapt to in their financial accounting is the revised version of IAS 19 regarding pensions. This study aims to investigate if there is a relationship between financial accounting and management accounting due to changes made by IASB. More specifically the study investgates how the removal of the corridormethod and the introduction of IAS 19 as an external approach has affected its management accounting in three large corporations in Sweden.

en small case studie av event med olika karaktär föregås av en kartläggning av begreppet event. vidare identifieras kritiska faktorer för framgång och huruvida den arbetsprocess i vilken eventen växer fram överensstämmer på de olika eventen. vilka likheter respektive skillnader kan identifieras..

The purpose of this paper is to investigate the relationship between Earnings Management (EM) and certain characteristics of management forecasts, among a sample of Swedish listed companies. The forecast characteristics studied are: 1) Forecast venue: How explicitly is the forecast presented? 2) Forecast precision: How detailed is the estimated number? 3) Forecast measure: Which measure(s) are forecasted? We use a sample of 68 annual management forecasts, obtained from year-end reports between the years 2007-2011. EM during the forecasted year (2008-2012) is estimated using the cross-sectional modified-Jones model. The forecast characteristics are then related to the degree of EM during the forecasted period.

En sammanfattning av uppsatsen på maximalt 8000 tecken..

The aim for the study was to examine a harwarder´s (combined harvester-forwarder) productivity when harvesting forest fuel in first thinning stands that contains Lodgepole pine and calculate the economy of the harvesting work and estimate the quality of the thinning . The field study area where located near Arvån, about 15 kilometres south ?east from the city of Lycksele. The field studies were taken place in three different stands. All tree stands had the same tree age, but the tree species combination and the density varied.

In three areas in the province of Småland studies has been done to investigate how big damage the moose may do to P. abies. An inquiry examination and two different types of surveys were done to find out how big area, which volume and which financial consequences the moose debarking has had on the forest. When the volume was calculated the rot spreading was included. The area that was damaged was stipulated with the answers from the inquiry examination. 59 % of the asked forest owners answered the inquiry.

SCA Skog has taken the initiative to this Master?s thesis. Today SCA Skog has a great need to update their informtion on young forest stands across large areas. Traditional field inventory methods for updating stand databases are expensive and time consuming. However, the inventory could be made more efficient if stand boundaries and stand characteristics are derived from aerial photographs.

En sammanfattning av uppsatsen på maximalt 8000 tecken..

The BSC is a widely used management tool that is turning the vision and strategy into operational goals. However, after analyzing the criticism received by the BSC, it seems as if its internal focus, rigidity, static-ism and mechanical mindset limits the company?s ability to create a strategy that takes important external factors into account. As we see it, the BSC?s limitations can create a risk for strategic inertia.

Due to poorly functioning local and regional markets, the smallholders in San Francisco, Petén, were dependent on intermediaries that took advantage of the smallholder?s distance to markets. In an attempt to secure income and strengthen their bargaining position, 189 smallholders joined forces through the creation of a social smallholder network, held together by a community based enterprise. This enterprise was initiated in 2011 with the help of government incentive programmes and NGOs that within a few years will leave the enterprise to auto regime. This study treats the sustainability of a community forest based enterprise, Chachaklum, in northern Guatemala. The study identifies factors that enable smallholders to organize themselves in order to obtain business practices that support an improved standard of living.

The aim of this study is two folded. We wish to investigate if there is a value premium from hedging jet fuel exposure for American and European airlines. We also seek to answer if airlines can affect their probability to default by using Risk Management. During the period 2003 ? 2006 there existed a value premium for airlines that hedged their expected future consumption of jet fuel.

Syftet med denna uppsats är att kartlägga hur Performance Management-system praktiseras inom svenska organisationer. Med utgångspunkt ur de teorier och modeller som återfinns i litteraturen ska sedan resultatet analyseras. Samtliga av de undersökta industrikoncernerna har tagit till sig PM-synsättet och praktiserar det i någon mån. Skälen till detta benämns vara att verktygen i större grad än annars kan få hela företaget att uppnå gemensam fokus på företagens målsättningar. Hur detta senare visar sig i hur företaget faktiskt jobbar finns det, en del att vara ifrågasättande emot.