The purpose with this paper is that trough a description of the management control at Jitech AB find out if traditional management control have been abandoned for benefit for modern management control and in which extent the transition have happened. Further is the second purpose with this paper to find out which decisions that lies behind the design of the management control and how these are in opposition to with the theory..

The market for eco-labelled products has developed rapidly from the early nineties in Sweden. There is a full variety of environmentally friendly products on the market today, and perhaps organic food is the most popular alternative. Eco-clothes have not reached the same amount of success as other eco-labelled products on the Swedish market. In this essay I will discuss and analyze which factors that have influenced green consumers attitude and behavior towards eco clothing. Four interviews with green consumers in Karlstad have been done in order to explore consumers attitude and behavior.

The aim of this thesis is to examine the existence and prevalence of earnings management in Swedish companies. Theoretical frameworks often suggest that there are strong incentives to practice earnings management. The research area of earnings management has, to date, mainly focused on detecting earnings management. However, to our knowledge, no such studies have been conducted on Swedish companies. This thesis provides evidence of the existence and prevalence of earnings management in Swedish companies.

Uppsatsen är baserad på en fallstudie gjord på Tetra Pak. Syftet med fallstudien var att utforma en lista med faktorer att som bör beaktas för att ett införande av ett Competence Management-system ska bli framgångsrikt. Tillvägagångssättet i fallstudien har varit en dokumentstudie och ett antal intervjuer. Använda teorier är hämtade från områdena Change Management, Knowledge Management, Competence Management och Human Resource Management. Undersökning resulterade i ett antal intressanta faktorer som bör beaktas.

Sammanfattning Uppsatsens titel: Erfarenheter av IFRS i Sverige ? vad innebär IFRS för företagen? Seminariedatum: 2007-06-07 Ämne/Kurs: FEK 582 Kandidatuppsats, 10 poäng Författare: Afrodita D. Coku, Samet Elezi, Sebastian Klarås Handledare: Carl-Michael Unger, Erling Green Fem nyckelord: Utbildning, Organisering, IFRS, Koncern, Revisionsbyrå Syfte: Uppsatsens syfte är att beskriva och analysera ett antal företags och revisionsbyråers erfarenheter av IFRS. Metod: Undersökningen har genomförts enligt den kvalitativa metoden genom såväl personliga intervjuer som utskickande av frågeformulär. Referensram: Vår referensram består av att beskriva vilka erfarenheter svenska företag och revisionsbyråer har av IFRS, samt vilken organisering och utbildning har krävts att implementera IFRS.

Syftet med uppsatsen är att undersöka frekvensen av krisstrategier inom livsmedelsbranschen och hur pass sofistikerade dessa strategier är. Vidare vill vi se närmare på en del av de moment som crisis management-teorierna behandlar. Förekomsten av krisstrategier är stor, men endast ett fåtal av företagens strategier uppfyller våra kriterier för att anses såsom mycket sofistikerade. Företagen anser själva att det är viktigt med crisis management, medan de i verkligheten inte i lika hög utsträckning har de element som författarna till den crisis management-teori, vi använt oss utav, menar ska finnas med. Företag som varit i en kris har mer sofistikerade krisstrategier än de som inte har upplevt en kris under de senaste 20 åren..

Sverige är ett land som internationellt sett länge förknippats med fred, och framförallt med frihet. En tolerant nation, där just denna beryktade tolerans i nuläget utsatts för ifrågasättande. Anledningen till detta är fallet med pastor Åke Green. Denne har i en predikan, som sedermera publicerades i Borgholms lokaltidning, Ölandsbladet, uttalat sig kränkande mot homosexuella och deras livsföring. Följden av detta blev väckande av allmänt åtal enligt den nya tilläggsbestämmelsen i Brottsbalken 16 kapitlet, 8 paragrafen om förbud mot hets mot homosexuella.

Grassland is a great part of Swedish agriculture and there is a demand of what the grassland yield is in practice. To be able to control the economic of the milkproduction it is important for the farmer to know how big quantities of pasture there is to use during the year.The work is based on interviews of 22 farmers from southern part of Sweden. Their area of grassland fluctuate between 16 up to 360 hectares. The questionnaire content 32 questions.The most common way to weight the green plant material is to drive over a scale, and to measure the dry extract with your own gauge. It takes in average two minutes toweight one load of green plant material.

AbstractThe real estate sector is today responsible for 40 per cent of the total amount of energy consumption within the members of the EU. All over the world there are collaborations within research and projects to find ways of reducing the amount of energy consumed by the real estate sector. In Sweden, a directive from the European Union has posed demands on authorities as well as on the private sector to reduce the amount of energy consumed by new building constructions. Together with the directive from the EU there are also new requirements and demands from Boverket for the real estate sector.  These requirements mostly concern the energy consumption of kilowatt-hour per square metre and that the consumed energy also should be renewable.  The aim of this study is to explain what kind of value municipalities experience in using certifications and environmental investments for new and existing buildings. Within the chapter theory, essential areas are described such as; environmental certification systems, economical viability, proceeds connected to building green, difficulties with building green, the performance of green buildings when affected by the behaviour of tenants and customer value.  The following chapter describes the methodology with which we have conducted this study.

Osteoartrit är en vanligt förkommande degenerativ ledsjukdom hos våra hundar som orsakar smärta, stelhet och minskad rörlighet hos drabbade individer. Ledbrosket bryts ned och detta följs av en inflammatorisk process som ytterligare driver på utvecklingen. De bakomliggande orsakerna varierar men kan t ex vara felställning av ben som ger onormalt slitage eller övervikt som ökar den mekaniska påfrestningen på brosket vilket initierar nedbrytningsprocessen. De genetiska förutsättningarna har stor betydelse för sjukdomsutvecklingen. Sjukdomen är kronisk och progressiv.

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).

This report that is written in cooperation with Peab Sverige AB, studies the information and knowledge management from the production support to the production management. The conclusion of this report is that to have a good and functional information and knowledge management it is necessary that the company has a good way of regain and handling experiences from its projects. The way to do this is to develop the managing system on the production management?s terms. It is also critical to find an easy way for the production management to use the system..

In the EU the amount of waste increased by 14 percent during the years 2000 to 2010. EU?s target to reduce waste generation runs parallel with the aim of increasing the efficiency and profitability aligned with energy recovery. In Sweden the energy recovery through incineration is increasing steadily, and 46 percent of the municipal solid waste (MSW) is treated by combustion. This report aims to examine the profitability of processing MSW into Refuse Derived Fuel (RDF) from an economic-, energy- and environmental perspective.

The purpose of this essay is to apply Activity Based Costing on a Service and Support function in order to identify and allocate costs for providing support for IT deliverables..

A well-planned grave with a sustainable selection of plants facilitates easy maintenance for both staff and the holder of the right of burial. It also helps reduce the negative impact on the environment.As in many other areas, the environment is high on the agenda within the cemetery administration. One of the major concerns is the impact of the choice of plants for the grave. Within the industry there is a great motivation and willingness to adapt to a sustainable work mode and this has spawned a number of project works. In autumn 2009 the partnership project, ?Environmental aspects of planning and maintaining graves?, was started in Movium (at The Swedish University of Agricultural Sciences).