This thesis analyses the cost accounting system KPP and its use within the Swedish health care. KPP is designed to calculate and assign health care costs to individual patients. This would facilitate evaluations and comparisons of the costs for certain diagnosis, patient groups or clinics with a different mix of diagnosis. The study investigates the following questions: 1. Does the KPP-model theoretically work as a cost accounting tool for health care purposes? 2.

The aim of this report is to give the reader insight into the development of theweb-based accounting application SuperBooky. Accounting is a complex task thatmany beginner entrepreneurs struggle with. The development of this application wastherefore focused on making accounting as convenient and as easy as possible. Theend product targets small enterprises and its functionality was designed with this inmind.To make sure that the application was designed in a user-friendly way, polls werecarried out among individuals with basic accounting knowledge. These polls werethen used as a basis when the application was under development, to ensure that itwas well-suited to the target audience.This project was carried out as a bachelor?s thesis for Chalmers University of Technologyand University of Gothenburg during Spring 2015.

Companies today are facing more and different kinds of demands from the society and their stakeholders. It is no longer enough to just deliver the products, and not just the quality of the products that matter. The consumers are getting more conscious about the many ways in which companies affect the society and the environment in which we live. The financial sector, that among others includes stakeholders such as insurance companies, banks and fund companies are starting to realise the importance of the non- financial issues that companies are encountering. Analysing the companies sustainability when it comes to social and environmental issues, has become an increasingly important factor when for example choosing companies to invest in.

För att skapa mer verkliga siffror och aktualitet i beslutsunderlag har lean accounting som ekonomistyrningsmetod uppkommit. Metoden sägs bättre komplettera de förändringar som skett mot mer processorientering inom företag. Syftet med denna uppsats är att beskriva de skillnader och likheter som förekommer mellan traditionell ekonomistyrning och lean accounting. Även hur lean accounting kan utgöra ett mer komplett styrsystem i processorienterade företag i dess strävan mot lönsamhet, diskuteras. Detta görs för att identifiera de brister som sägs uppkomma då traditionella ekonomistyrningsmetoder används i processorienterade företag.

Informationssystem, i form av affärssystem eller liknande, används idag ofta för att effektivisera arbetet inom de funktioner som finns i ett företag. Användningen har spridit sig från att ursprungligen framför allt stödja logistik och planering inom produktion till att nu användas inom bland annat Human Resources (HR). En av aktiviteterna inom HR-funktionen är traditionellt sett rekrytering, något som företag nu eftersträvar att effektivisera med hjälp av e-Rekryteringssystem. Syftet med användningen av dessa system är följaktligen att effektivisera företagets rekryteringsförfarande och därmed även företaget i stort. Med detta i åtanke har vi valt att utföra en designvetenskaplig studie på ett sådant system.

The purpose of this essay is to examine Swedish HR-managers who have either received, or been nominated for, the award ?HR-manager of the Year?. We investigate the managers? personalities, how they think about their own role and HR?s function in the organization, all in an environment that can be characterized by some skepticism towards HR. We find the HR-managers to be ?winners?; strong individuals that are confident, communicative, and driven.

In recent years, customer profitability has become a focal point of academic discussions on business performance. However, researchers remain divided as to how evaluation of customers ought to be conducted, resulting in uncertainty of how accounting systems should be adapted to prevailing conditions. This paper aims to investigate the application of customer accounting techniques and the role they play in the organisational and commercial context in which they take place. In a case study of Billerud, a Swedish company providing materials and services for packaging solutions, the interplay between customer accounting techniques and customer relationship characteristics has been examined through the application of a theoretical framework developed by Lind and Strömsten. Particular emphasis has been put on deviations from the prescribed pattern of the framework.

Recent studies show that manufacturing companies to a larger extent use historical cost accounting in their internal accounts, at the expense of calculated costs. The explanation behind this is claimed to be that firms are subject to careful scrutiny by the stock market. Consequently, top management stresses the need of evaluating all parts of the firm from external accounting. However, lower management levels express a general concern that the incentive to invest in machines will decrease. This master thesis aims to investigate whether or not there is an objective reason behind this concern.

The aim of this master's thesis is to describe the management of free Internet resources in three Swedish research libraries. With the starting point in the increased quantity and importance of these resources, together with reflections on the change of the concept of collection, the thesis shows how and to what extent these freely accessible Internet resources are being integrated in the day-to-day work with collection development. It also elucidates the problems with the free Internet resources from the research libraries points of view. The study is based upon analyses of collection management literature and qualitative interviews with librarians at the chosen libraries. The thesis shows that the research libraries still have not come very far in their work of integrating the free Internet resources in their collections.

This paper seeks to investigate whether there is a positive relationship between bonus as a part of total executive compensation and lower accounting quality among Swedish companies. In this study, accounting quality is defined as the degree by which a company's earnings are subject to earnings management. To detect earnings management accrual-based modified Jones model is applied to companies listed on the Large-, Mid- and Small-Cap lists on the Stockholm stock exchange during 2011. We find a statistically significant positive relationship between bonus as a part of total executive compensation and lower accounting quality. Thus, in line with prior research, our results suggest that managers, interested in maximizing their bonus, will select income increasing accruals to manage earnings upwards.

Detta är en kvalitativ studie som behandlar relationen mellan sociala medier och rekrytering, så kallad social rekrytering. Vi har genomfört intervjuer med personer från företag och offentliga organisationer kring deras användande av social rekrytering. Vi har även intervjuat fyra professionella aktörer som arbetar med sociala medier, kommunikation och human resources, med avsikten att få en djupare inblick i hur sociala medier bör och kan användas i rekryteringssammanhang. Vi kopplade våra intervjuresultat till teorier kring bland annat rekrytering, sociala medier och employer branding.Studiens frågeställningar berörde hur företagen och de offentliga organisationerna möter social rekrytering samt hur de använder social rekrytering idag. De professionella aktörerna besvarade frågor kring hur de ser på samspelet mellan rekrytering och sociala medier.

In 2010 mandatory audit was revoked for small and medium sized companies in Sweden. At the same time the authorization for accounting consultants was established with the aim of raising the knowledge and status of the profession. Even though The Swedish Companies Registration Office has discovered more errors in the accounting after the mandatory audit was eliminated, it especially concerns those companies who does not have neither an auditor or an accounting consultant. One of the reasons often mentioned to be audited is the auditors role when it comes to lending decisions. Our empirical studie show that the auditors most important function, being unbiased, is not what is of greatest importance for the credit institutions.Instead it was professional skills, and for small and medium enterprises (SME) it was consulting they requested the most.

Human Resources (en benämning för personalarbetet) är ett yrke som idag blir allt populärare. Trots detta visar statistik att en majoritet av kvinnor både studerar och arbetar med personalfrågor. Studien har därför som syfte att undersöka varför Human Resources branschen har en ojämn könsfördelning. Detta görs genom en historisk inblick i branschens utveckling i relation till samhällets förändringar, där en analys av texter ger en bild av dagens personalarbete. De teoretiska utgångspunkterna består dels av socialkonstruktivism och dels av begreppen mjuk och hård Human Resources Management.

The purpose of this study is to describe how the employee appraisal is perceived by managers, employees and representatives from human resources departments. The empirical material con-sists of 15 interviews: respondents were two representatives of the human resources departments, four unit managers and nine employees who work at a state institution or municipal management. In the study, I adopt a sociocultural perspective, with the communicative relational perspective. The latter is a special education perspective in which the interpenetration of participation, com-munication and learning emphasized.The result shows that the majority of employees would like to see that the talks will be held more frequently than once a year. One of the managers has in cooperation with his co-workers devel-oped a model based on that each year, in addition to salary talks, have an individual conversation, a conversation with each group and individual follow-up talks.

Science and technology has been the bedrock of human growth and dynamism. Man has over the years distinguished his existence from all other beings by his ability to champion and fashion his existence. Among his tools is biotechnology which actually attenuates the fears of aging and death.Human reproductive cloning stands out as one of the means through which biotechnology plans to achieve this perfect existence for man. Technological advancements in the field of biotechnology are now in the threshold of human procreation.Human reproductive cloning is seen as an assisted method of reproduction which creates a newborn that is genetically identical to another human being.Human reproductive cloning as a technology and as a means of reproduction is not without its pros and cons. In as much as the technology promises to mention but a few, hope for the infertile couples and single parents, as well as the hope of reproduction without passing on hereditary diseases; it at the same time beeps some flashes of worry.