Den globala fordonsindustrin möter en av de största nedgångarna i modern tid. Fordonsindustrin är en av de absolut största branscherna med en lång kedja av företag och människor som är direkt och indirekt involverade i utvecklingen och tillverkningen av nya fordon. Att vara en underleverantör i fordonsindustrin är en mycket tuff uppgift även när tiderna är goda. Men hur påverkar rådande marknadssituation en underleverantör? Syftet med studien är att ur ett institutionellt perspektiv, undersöka hur ekonomistyrningens regler och rutiner påverkas av en radikal förändring i omgivningen, hos en underleverantör i fordonsindustrin och hur detta samspelar med företagets strategi.

 The purpose with my study was primarily to illuminate the students' expectations on gained knowledge during their studies at the upper secondary school Hotel- and Restaurant program, and to what extent these expectations were fulfilled. Secondarily, the purpose was to compare the students' expected and perceived knowledge with the program goals set by the Swedish government and the knowledge requirements expressed in a pilot study made by the Education council of the Hotel and restaurant business (UHR, 2007).I chose a quantative approach and I used an anonymous group enquiry among students at the Hotel- and Restaurant program at two different upper secondary schools to carry out my study.Tendencies in the result suggested that the students at the Hotel- and Restaurant program expected high knowledge level within the competence areas of Guest reception and communication, Cleaning and hygiene, Cooking of cold and hot dishes and Waiting. The expectations were not big within the areas Computers and Internet and Business economics and management.Fulfillment of expected knowledge tended to be high within the areas where the expectations were big. It might therefore be a good investment for schools to work on the student expectations to increase motivation within the low expectation areas.A confrontation of the tendencies in the result with the program goals and the competence requirements expressed in the UHR study, suggested that the upper secondary Hotel- and Restaurant education might focus some more the areas of Guest reception and communication, Beverages and Organization of banquets. Business economics and management should be given much more weight..

This essay is about how organizations reveal their employees in the annual report. The purpose of this paper is to examine the extent to which organizations reveals their employees in the annual report, and the purpose has three questions: How do the organizations present their employees in the annual report? What do they choose to report? What motives lies behind?The problem today is that organizations can´t account the employees as assets, they can only be accounted as an expense in the income statement. This can lead to that stakeholders can´t convey an organization's "true" value.With a combination study, we examined how organizations certified by Investors in People presents the employees in their annual reports. In the framework, we have, among other things dealt with personnel mandatory disclosure in the Annual Account Act, the difference between private- and public sectors accounting.

I denna uppsats har vi undersökt hur man kan värdera en Internet-community. Vi har genomfört intervjuer med tre fallföretag, Glife, Lunarstorm samt Stallet.se. Utfrån dessa intervjuer samt den analys vi gjort har vi utformat en möjlig värderingsmodell för Internet-communities..

SyfteSyftet med denna studie är att förklara hur auktoriserade revisorer upplever att de senaste förändringarna inom revisionsbranschen påverkat samhällsnyttan av revision.Metod En kvantitativ undersökning genomfördes via en elektronisk enkät som skickades ut till svenska auktoriserade revisorer, varpå en statistisk analys av 130 svar var möjlig.Resultat Resultatet visade att medlemmarna av den svenska revisorsprofessionen är enade. Revisorer identifierar sig både professionellt och organisatoriskt. Svenska revisorer upplever att rådgivning är positivt för samhällsnyttan, de upplever även att ISA har en positiv inverkan på samhällsnyttan. Äldre revisorer är dock negativa till internationella regelverk. En stark revisorsidentitet visade sig vara avgörande för uppfattningen om förändring ökar eller minskar samhällsnyttan.Praktiskt bidrag och sociala aspekter Studien har visat att professionell identitet och organisatorisk identitet kan mätas som ett samlat begrepp, kallat revisorsidentitet.

Myanmar?s entry in Association of South Eastern Asian Nations (ASEAN) in 1997 brought about several economic and social changes. One important change is tariff reduction through the Common Effective Preferential Tariff (CEPT-scheme), which increased Myanmar?s export to countries outside the ASEAN. The increase in exports facilitated trade creation and investment creation for Myanmar.

Syftet med uppsatsen är att studera huruvida start-up hightech bolag tillämpar klassisk förvärvsteori och att undersöka ifall och hur fusions- och förvärvsprocessen skiljer sig mellan dessa bolag och vad teorin visar på..

The aim of this essay is to examine which help a group of women with eating disorders had from thier treatment in daycare in 2004. The aim is to examine how the women have experienced this treatment and how they live today. The central questions are: what was their life situation like before the treatment, what was their experience of the treatment, how could the treatment have been better and how are their lives today? The method is based on qualitative interviews with seven women who were all in the same treatment for eight weeks at Capio AnorexiCenter in Malmö. The women have also redone tests that were done right before and right after the treatment.

Aktiviteter är betydelsefulla för ungdomar som vistas på institution. Forskning visar att ungdomar som har en meningsfull tillvaro med aktiviteter och en variation av sysselsättning under sin institutionsvistelse har större möjlighet att lyckas förändra ett problembeteende. En institutionsmiljö bör tillgodose ungdomarnas behov av en hemlik miljö och kontakt med pro-sociala ungdomar i övriga samhället. Syftet med denna studie är att belysa aktivteters betydelse för ungdomar som är placerade på institution, relationen mellan schemalagda och icke schemalagda aktiviteter samt vilken roll personalen har i utövandet av aktiviteter för ungdomar som vistas på institution. Studiens metodansats bygger på kvalitativa intervjuer med professionella som tjänstgör på ett HVB-hem (Vård och boende) för ungdomar.

Vi har valt att undersöka hur svenska börsföretag i dag redovisar och hanterar sin valutaexponering, särskilt med avseende på information om årliga nettoflöden i utländsk valuta, andel kurssäkring av utländsk valuta samt löptid på kurssäkring, och på vilket sätt rapporteringen kan belysa intressenters totala riskbedömning av ett företag..

The aim of this study was to examine, in the work against bullying how collaboration between the school counselor and other professions is described by the different professions within the student health team as well as how they describe that the different competencies involved in such teams shapes problem definitions and solutions. The student health (swedish- elevhälsoteamet) team of which the study is based on consists of different professions such as school counselors, school nurses, special education teachers, school psychologists and school principles. We have interviewed representatives of all the above mentioned professions with the exception of school psychologists using a qualitative research design. In this study we have chosen to focus on two student health teams from two different primary schools located in a middle-sized municipality in southern Sweden. We have analysed the results using new institutional theory and the terms domain and power. The main conclusion of the study is that school counselors themselves feel they have a specific knowledge regarding bullying but have difficulties in capitalizing on it while collaborating with the other professions in the student health team.

The aim of this Master thesis is to study how management, teachers and librarians at the university college Swedish school of sport and health sciences (GIH) view information literacy (IL) as a standard in higher education. I have used a sociocultural theoretical perspective, as the focus being on co-operation within the institutional context. The following questions are focused on: Of what importance are the control documents concerning IL as a standard in the educational program? How do the respondents view the value of, and the responsibility for, IL as a standard in the educational program? What are the conditions for co-operation at GIH to reach the standards of the higher education act? The methodology used is qualitative case study. Six qualitative interviews were carried out in order to describe the attitudes of the management, teachers and librarians related to this subject.

Horseracing is frequently referred to as the engine behind all horse activity in Sweden and it can be divided in to two main branches: harness racing and thoroughbred racing (HNS, 2008). Jump racing is a part of the thoroughbred racing and the jump racing is characterised by jumps on the racing track. Jump racing has been a part of the Swedish horseracing for over hundred years, but it has in recent years suffered from low economic profitability and been threatened by discontinuance (ATG & SG, 2008). Svensk Galopp, who is governing the horseracing in Sweden, has decided to increase the importance of jump racing. A workgroup was created for this purpose, and as a result of their work a strategy for the jump racing is supposed to be delivered in April 2009 (pers.

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..

This paper studies, from a client perspective, how three Swedish municipalities work with information about a voucher system in homecare. The paper is a qualitative study using structured informant interviews and analysis of documents. The interviewees are responsible of information about the voucher system in the municipalities. The studied documents describe and clarify the voucher system of the municipality. Neo-institutional organization theory is used to analyse the result.