This study focusses on how people in Sweden commemorate their dogs and handle their demise. By examining memorial texts for dogs that are presented by their owners on internet forums, memorial texts that are used on gravestones on an animal cemetery as well as an interview with an animal nurse, the study examines how dogs are humanized and treated in human-like ways. With theories about new animism, social acceptance (nomos) and ontology as the theoretical framework, the study provides an analysis of strategies by which people tend to humanize dogs in ways that are often similar to the handling and mourning of human deceased.                                               The empirical data illustrate how dog owners in Swedish society who have lost their beloved pet express themselves in terms of religious terminology. According to memorial texts, the dogs go to heaven, where they may be reunited with their owners, become free from their diseases, and in some cases they are buried in separate graves in animal cemeteries. The study also illustrates how dogs in Sweden today have almost equal opportunities and access to medical care as human beings.

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.

Background: Liquidity and the management of liquidity are of great importance for companies. Cash management is not a new term, but the need for it has increased recently, for one thing because of the internationalisation and growing harmonisation between the countries in Europe. Netting is a cash management technique, where receivables and liabilities are netted. This technique can be used to release capital and increase the company?s cash flow by reducing the number of transactions in the internal payment system.

This Degree Project is a cooperativ work with the advertising agency PAX in Falun and the industrial companyRemote Control, who constructs and sells actuators for the global market.The assignment concerns bringing out a graphic profile, or with another expression a Design Management, forRemote Control AB graphic materials. Remote Control AB has a quality certification ISO 9000 and is workingwith, when this report was wrote, an environment certification ISO 14001.The Company has been paid attention to Internet and other media.The supervisors are familiar to that Design Management is a soon coming competition element, like quality andenvironment management.This Degree project contains research, analysis and the construction of graphic material. The research has beencommitted most of the time to trace the customer, the market and the competitor, because its the most importantphase. It?s also important looking at competitor?s way of working with marketing management, so you can separatethem from the own company..

Denna studie fokuserar på effekten av IFRS/IAS på earnings management. Huvudsyftet är att identifiera earnings management före och efter införandet av IFRS/IAS för att klargöra om de internationella redovisningsstandarderna har påverkat förekomsten av resultatmanipulering inom svenska börsbolag. Perioden som studeras är åren 2002-2008. För att identifiera earnings management används den modifierade Jones-modellen som går ut på att detektera förekomsten av godtyckliga periodiseringar som ett mått på resultatmanipulering. Vi kontrollerar även för om variablerna storlek och bransch kan förklara förekomsten av företeelsen före och efter införandet av IFRS/IAS.

The aim of this study was to explore and gain understanding of the situation between managers in different forms of human service organizations. I chose to use a qualitative method and conducted semi-structured interviews with five professional middle managers in the public sector. To accomplish my purpose, I worked on the basis of several questions. The questions dealt with the role of middle management and what it involves, how it is perceived and what the middle managers think of the specific requirements for them and their leadership in organizations that provide services relating to people.  As a result of the analysis I have used the theory of social roles that describes the meaning of the different roles and role conflicts that arise in connection with various and conflicting expectations. The review of the results shows that middle managers in human service organizations experience to have to deal with a complex leadership role.

Följande rapport ingår som en del av managementprogrammet på magisternivå inom ämnet företagsekonomi på Ekonomihögskolan vid Lunds Universitet. Rapporten innehåller reflektioner och kunskaper utifrån de praktiska erfarenheter vi fått under det projekt vi genomfört åt Sparbanken Finn kopplat till teori inom företagsekonomi. Projektarbetet på Sparbanken Finn innebar en kartläggning och analys av 14 skandinaviska banker med fokus på dessa bankers fundingstrategi. Vi vill även med denna rapport förmedla vår definition av management genom att åskådliggöra denna i en modell. De managementaspekter som presenteras i modellen är styrning, ledning, utveckling och situationsanpassning.

The purpose of this ideology critical study is to investigate the hidden content in the reform Gy11 and compare it with the concept new public management. After the clarification of the hidden content, we compare the structure of the organization in Swedish high schools with the structure in public sector called new public management. The main questions of this study are the following: Is it possible to see the foundation of new public management in the Swedish high schools when it comes to the views of knowledge and the formation of goals? Which similarities can we find when we look at the organization new public management and the Swedish high school?The result showed many similarities, both regarding the views of knowledge and the formations of goals. The structure of new public management has been largely implemented in the Swedish high schools and the schools now focus more on instrumental knowledge rather than universal knowledge based on understanding.This is not surprising due to the social progress.

The aim of this study is to enhance the knowledge of target and performance management?s effects on the judiciary. In the past decades there have been a number of reforms in the general public sector of many countries. The management philosophy often used to describe these public sector reforms is called New Public Management (NPM). One main theme has been an increased focus on the management control systems, for example a greater emphasis on target and performance management.

According to statistics, requirements management is identified as a major source of error to failed IT-projects. Moreover communication is identified as a factor affecting the require-ments management and can lead to deficiencies in the requirements. The requirements analyst is responsible for managing the requirements from the different stakeholders, act as a com-munication accommodator and to translate abstract requirements expressed by users to more specific requirements that developers can implement. The purpose of this thesis is to study the role of the requirements analyst to investigate the problems that may arise in working with requirements management.  To achieve the purpose we have performed a requirements management process in which we ourselves took the role as the requirements analysts. The requirements management process consisted of three phases: gather requirements, document requirements and validate require-ments.

Mast cells have for a long time been known to accumulate around tumors (Maltby et al., 2009). Studies show that they may be important and sometimes essential in tumor angiogenesis, tumor growth and metastasis of tumors (Soucek, et al., 2007; Xiang et al., 2010). In an expression array study (Wensman et al, submitted manuscript) performed on mouse mast cells exposed to tumor conditioned medium, the gene 4-1BB was among the most up-regulated genes compared to control medium. 4-1BB codes for a membrane receptor protein of the tumor necrosis factor superfamily and has been shown to be important in T cell regulation in tumor diseases. This study was performed to investigate if human mast cells up-regulate 4-1BB when they get exposed to tumor conditioned medium.

Some researchers claim that we are witnessing the advancement of becoming a network society, and in spite of the different problems associated with the network form of organization, many cities still choose to engage in different types of networks. On account of that the aim of the study is to examine which expectations Swedish member cities of the network Eurotowns might have, and if their actions in the initial period of engagement in Eurotowns mainly could be explained by ?Logic of Consequentiality? or ?Logic of Appropriateness?.A qualitative research method was used and a major part of the empirical material consists of the information given by the interviewees.Regarding the expectations Swedish member cities have on Eurotowns, the result showed that five main areas could be identified mutual resource exchange, activities, breadth, security and meeting place. The results also showed that the actions of Swedish member cities may vary between ?Logic of Consequentiality?, ?Logic of Appropriateness? or a combination of the both logics.Furthermore the study also provides empirical evidence supporting the previously theoretical criticism expressed regarding the central assumption that the strategic actions of an actor can be regarded as a direct consequence of the mutual resource dependency..

The aim of this study is to examine and analyze how management control mechanisms evolve within an organization when a requirement of return on equity is imposed, as well as why the mechanisms evolve the way they do. A case study was performed on Samhall, a Swedish state-owned company, which has the aim to help people with disabilities develop by providing meaningful work. The framework provided by Samuelsson, defining five means of control in organizations was used to structure the study. Further, theories within New Public Management have been used to provide the reader with a proper background to the research area. Theories from the institutional field of organizational research have also been used to provide further depth to our analysis.

Idag har de flesta företag och organisationer någon form för intranät-lösning. Dessa lösningar kan vara både mer och mindre sofistikerade, men har oftast det samma syfte; att distribuera organisationens information till dess medlemmar.Denna uppsats ägnar sig åt intranät och fördjupar sig i ett begrepp som vuxit starkt de senaste åren, nämligen Content Management System (CMS). Jag fokuserar särskilt på val av Open Source CMS, för implementation i mindre organisationers intranät.Uppsatsen är ett resultat av omfattande litteraturstudier inom sitt område och bygger främst på vetenskapliga artiklar av ledande experter. Ytterligare en källa är resultatet av en enkätundersökning, som också redovisas i uppsatsen. Denna enkät hade som ändamål, att kartlägga användares attityder till deras CMS-intranät.Uppsatsens kanske viktigaste resultat är en redogörelse för hur ett moduliserad CMS-intranät skulle kunna utformas, baserad på bl.a.