Performance measurements have become very important tools for companies because of ever increasing global competition in today?s market. Delivery dependability is one of the three most important performance measurements for companies to focus on and that makes this analysis, of the dependability, both very interesting and up to contemporary. In this rapport different aspects of delivery dependability will be dealt with, and a weight will be on what to measure and how to measure it together with how to present the outcome of the measurements. A discussion has also been held regarding what goal the company should have on its dependability.

In line with Sloan (1996) but on European data (STOXX 600) we are investigating whether stock prices reflect information about future earnings contained in the accrual and cash flow components. The extent to which current earnings performance persists into the future earnings performance is shown to depend on the relative magnitudes of the cash and accrual components of current earnings. Moreover, we still find a significant positive excess return (Jensen?s alpha and size-adjusted return) by replicating Sloans (1996) hedge portfolio by taking a long position in the stock of firms reporting relatively low levels of accruals and a short position in the stock of firms reporting relatively high levels of accruals. However, we find no evidence of negative excess returns for companies with relatively high accruals, this somewhat lower the total excess returns for all the portfolios.

In line with Sloan (1996) but on European data (STOXX 600) we are investigating whether stock prices reflect information about future earnings contained in the accrual and cash flow components. The extent to which current earnings performance persists into the future earnings performance is shown to depend on the relative magnitudes of the cash and accrual components of current earnings. Moreover, we still find a significant positive excess return (Jensen?s alpha and size-adjusted return) by replicating Sloans (1996) hedge portfolio by taking a long position in the stock of firms reporting relatively low levels of accruals and a short position in the stock of firms reporting relatively high levels of accruals. However, we find no evidence of negative excess returns for companies with relatively high accruals, this somewhat lower the total excess returns for all the portfolios.

Syftet är att analysera vilka variabler som påverkar performance positivt i nystartade BioMed och ITT-företag och i denna process även beskriva och jämföra hur dessa variabler ser ut i de två branschgrupperna och hur företagen har utvecklats. Vi har använt oss av en kvantitativ metod och har genom ett enkätutskick fått empiriskt material från 20 grundare av BioMed-företag och från 30 grundare av ITT-företag. Slutsatserna är att i BioMed påverkas nystartade företags performance positivt av: grundarens ålder, arbetserfarenhet, branschkunskap, start-up-erfarenhet och ett heterogent nätverk. Nystartade ITT-företags performance påverkas positivt av : grundarens ålder, utbildningsnivå, arbetserfarenhet, branschkunskap, antalet grundare, initial kapitalmängd i företaget och att ha affärsänglar och riskkapitalbolag som kapitalkälla. Connects olika insatser får generellt sett inte bra betyg av grundarna och därmed drar vi slutsatsen att Connects betydelse för företagens performance inte är stor.

The research within the management control systems-field and more specifically performance management has been rather shallow and not much has happened the last decades besides the balanced scorecard. The researchers see a lack of studies focusing on the effects of an integrated performance management system and also how it affects the different hierarchical levels and the tasks to perform.We decided to perform an essay with case study-characteristics by looking at both the strategic and tactical level at Volvo Group, or more specifically Group Trucks. We performed three different interviews, one at the group level and two at the division level. The aim was to see what effect an integrated performance management system had on the tactical level (i.e. the divisions).Our findings and corresponding analysis suggested that Volvo was a rather centralized company in order to get the performance management system to work by enabling a ?weekly control?.

Bachelor thesis, Business Administration and Economics Programme, School of Business and Economics at Linnaeus University in Va?xjo?.Spring of 2015 Title: Performance measurement from a cost leadership perspective - A case study on Gekås.Authors: Adrienn Csiszer, Hannah Lundberg & Helena WennerströmTutor: Eva GustavssonExaminer: Karin Jonnergård Keywords: Performance measurement, Performance measurement systems, Generic strategy, Cost leadership strategy, Financial and non-financial measurements. Purpose: The purpose of this study is to examine how a company with a clear cost leadership strategy chooses to work with performance measurements, with a view to comparing a practical example to theorethical approaches. Methodology: The method chosen for this paper is a case study on Gekås AB. The presented data were collected through interviews conducted with four employees on Gekås. Conclusion: The study concludes that for a business with cost leadership strategy the financial measurements are more important than non-financial meausurements. For Gekås it is important to keep the performance measurement simple and understandable for the employees. They only use three measurements (sales, hours and sales per hour) in planning and in evaluation.

The purpose with this essay is to evaluate the retrieval performance between Googles basic search and the advanced search functions. A secondary purpose is to evaluate the differences between the binary relevance scale and a 4- point scale. The basic search is defined as a search with two terms combined with the Boolean operator AND. The advanced search is based on search functions that are adequate to compare to the basic search. They are categorized as AND-searches, OR-searches, AND and OR-searches, exact phrase, and depending on where the terms occur on the page.

The purpose of this study is to conduce to the understanding of what challenges the HRdepartmentfaces in the work with the psychosocial work environment in nonprofit organizationsin Sweden. A particular focus in the study is on how the certain features of the nonprofit sectoraffect and tend to contribute to these challenges. In both Swedish and International research thereappears to be a lack of studies that deal with the psychosocial work environment in the nonprofitsector, which is one of the main reasons for this study. International research show, among otherthings, that employees in this sector have a higher degree of work satisfaction than in othersectors. Especially, they value the sense of making a contribution to the society, to get feedbackon their work performance as well as they expect a high level of co-determination.

This master?s thesis examines the possibility to heuristically optimise instruction cache performance in a Just-In-Time (JIT) compiler. Programs that do not fit inside the cache all at once may suffer from cache misses as a result of frequently executed code segments competing for the same cache lines. A new heuristic algorithm LHCPA was created to place frequently executed code segments to avoid cache conflicts between them, reducing the overall cache misses and reducing the performance bottlenecks. Set-associative caches are taken into consideration and not only direct mapped caches.

In my study, I have chosen to examine how the user interface and content must conform to design guidelines for responsive design makes it suitable for diverse desktop environment and for varied mobile platforms. The purpose of this study is to examine the extent recommended design guidelines based on scientific research has a positive impact on user performance and perception when using this study delivered hi-fi prototype. The goal of this study is to provide a Hi-Fi prototype with high usability that will introduce and inform the public about BrasilCine according specifications. Study findings from user testing and supplementary questionnaires show that the implemented technologies as design guidelines for responsive design and design features have a positive impact on user performance and perception. The study results are therefore relevant for further prototype development..

In the last couple of decades, corporate law firms have rapidly grown to become both influential and highly profitable corporations in the business world. Today, the largest law firms are assumed to bear far greater resemblance to large and often multinational public limited companies than the small businesses generally associated with legal services. However, one interesting specific set them apart from the majority of other companies; the partnership and its interrelated profit sharing. The aim of this study has therefore been to investigate partner compensation systems in corporate law firms and further examine what implications chosen compensation systems have on the organizations. Using a multiple case study, including 7 of Scandinavia?s largest and most well known law firms, the results show that partner compensation systems are highly individual and the critical question is whether to employ seniority based or performance based compensation systems.

 Performance appraisals- a study of the performance appraisals significance as a tool for development in the public sector.Anders Larsson and Åsalill OlssonPerformance appraisals have been given a central role in leading businesses in the public sector and are seen as a tool to create development opportunities and achieve better results. This has resulted that performance appraisal in many organizations takes up capacity and time. This was the starting point of our interest to study whether the time spent on performance appraisals effectively pays for itself in the organization, in other words whether the effects expected actually are achieved. The paper examines first line managers` views on staff appraisal purposes and effects of a function within the Landstinget. The survey design, methodology and transaction are of qualitative and quantitative method with three different sources: literature review of previous research, interviews with first line managers in Landstinget Västmanland and the results from an employee satisfaction survey conducted on behalf of Landstinget Västmanland.

I denna kvalitativa studie har utvecklingssamtal och dess betydelse för performance undersökts. De frågeställningar som studien utgår ifrån rör hur chefer ser på utvecklingssamtal, vilka möjligheter och hinder som finns kopplade till dem, hur de kan utvecklas samt om det finns faktorer som kan ha betydelse för att påverka företagets strävan mot performance. För att besvara frågeställningarna intervjuades nio chefer och resultatet presenteras utifrån frågeställningarna.Utvecklingssamtal kopplat till performance var inte självklart för cheferna att resonera om, då många inte funderat kring detta tidigare. Det framkommer att samtliga chefer är positivt inställda till utvecklingssamtal. Cheferna ger också uttryck för olika möjligheter och hinder i utvecklingssamtalen.

Through an examination on a Telemarketing company this paper aim to investigate which relations there is between the level of motivation and performance and how these are related to the factors that are included in Herzbergs two-factor-theory.In this essay we have been using a questionnaire and interview. We have also been able to collect statistics on employees from the Telemarketing company we examine. On the basis of these data we have analyzed which relations there is.The examination shows on relations who mean that the factors Performance and Acknowledgement are the ones that affect the motivation the most, and therefore the level of Performance. The rest of the Motivation factors don?t show any clear relations.

During the late twentieth century, political and societal changes gave rise to an increased interest in performance evaluation in public organizations. This development also affected libraries in the public sector. The main concern for this master thesis is performance measurement in libraries. In this study two different types of libraries are investigated, one public and the other academic. My aim is to find out if and how performance measurement appears in the libraries annual activity reports.