Globalization and demographic changes are forcing today?s companies to be more competitive in order to reach success. The increasing competition is proving a challenge for companies to recruit and retain competent, talented staff. To meet these challenges, Talent Management was developed during the 1990s and supplies a new and innovative way to deal with personnel management. Due to Talent Management being a relatively new theory, there is at present no generally accepted definition of the theory.

Abstract: Since the implementation of IFRS, many changes in accounting standards have occured. Companies that follow IFRS must therefore always adapt and change its accountingprinciples according to changes made by IFRS. The latest change that companies must consider and adapt to in their financial accounting is the revised version of IAS 19 regarding pensions. This study aims to investigate if there is a relationship between financial accounting and management accounting due to changes made by IASB. More specifically the study investgates how the removal of the corridormethod and the introduction of IAS 19 as an external approach has affected its management accounting in three large corporations in Sweden.

In this essay i present a study on political learning of a minority ethnicity whose political history in the institutional form began in 1993. The ethnicity in question is the Sami?s and in 1993 the Sami Parliament was established. The establishment of the Sami parliament radically changed the preconditions for political work. Sami politics came to be pursued in an organized manner in the form of a public authority and democratically elected units.

SyfteSyftet med denna studie är att undersöka faktorer som kan påverka elever som bor på inter-natskola under sin gymnasieutbildning, samt hur elever och lärare ser på internatboendet i förhållande till studiesituation och studieresultat.TeoriFör att tolka empirin används en abduktiv ansats, som ger möjlighet att analysera kvalitativa data tillsammans med egen kunskap och utifrån forskningsresultatet. Tidigare kunskap på forsknings¬om¬rådet guidade analysen i syfte att skapa en empiriskt och teoretiskt grundad, sammanhållen tolk¬ning på abstraherad nivå. MetodSom huvudsaklig metod valdes samtalsintervjuer. Nio elever och sex lärare har intervjuats utifrån två frågeguider. Frågorna har utformats för att ge så mycket information som möjligt.

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..

In this thesis a possible cost effective runner change of some of the units in the hydroelectric power station Olidan is investigated. The possibility to drive a unit at the same efficiency point through a change of the turbine shaft speed and the rate of discharge is tested. Furthermore the theories behind model testing, determination of efficiency increase from model to prototype and efficiency measurements shall be discussed and analyzed with Olidan as a starting point.A predicted curve has been built on information from model tests and field measurements on the existing runners and runner data from the test of the new model. The predicted curve shows the difference in efficiency between an existing runner and a modern one. It is the difference in efficiency that is used in the calculations that are to show whether changing to a pair of new runners will be cost effective or not.

If Swedish companies are to compete with companies in low-cost countries they have to achieve a more efficient production. The purpose of Total Productivity Maintenance (TPM) is to increase the company's profitability by increasing the productivity. TPM is a method that involves all employees and aims to prevent failures in order to increase the availability of existing equipment.The aim of this paper is to evaluate the implementation process of TPM and give recommendations for the further implementation process. The conclusion and the analysis are based on a case study done at a production department at ABB Cewe-Controls facilities in Nyköping. The case study consists mainly of qualitative data from participation observations, surveys and interviews.Commitment of the management is a key factor in the implementation process of TPM.

The purpose of this paper is to investigate the relationship between Earnings Management (EM) and certain characteristics of management forecasts, among a sample of Swedish listed companies. The forecast characteristics studied are: 1) Forecast venue: How explicitly is the forecast presented? 2) Forecast precision: How detailed is the estimated number? 3) Forecast measure: Which measure(s) are forecasted? We use a sample of 68 annual management forecasts, obtained from year-end reports between the years 2007-2011. EM during the forecasted year (2008-2012) is estimated using the cross-sectional modified-Jones model. The forecast characteristics are then related to the degree of EM during the forecasted period.

En sammanfattning av uppsatsen på maximalt 8000 tecken..

Problemformulering: Organisatoriska gränser orsakar i viss mån ett hinder för företags målfokusering; i ett franchiseföretag blir detta problem ännu mer komplext då gränserna tydliggörs i form av skilda ägarförhållanden. Vi vill i denna uppsats undersöka hur franchiseföretag hanterar de problem som uppstår på grund av dessa gränser. Syfte: Syftet med uppsatsen är att öka kunskapen om svårigheter och möjligheter med gränsöverskridande samverkan i ett franchiseföretag. Forskningsfråga: Vilka problem kan organisatoriska gränser ge upphov till och vilka möjligheter finns det att överskrida dessa? Teori: Vi använder oss av teorier kring bland annat agent-principal-problematiken, gränsöverskridande samverkan, informella och formella styrsystem samt belöningssystem.

Title: What drives the customer's choice of packaging and which factors influence the customer's packaging cost? ? in the automotive and manufacturing industriesAuthor: Lena AnderssonSupervisors: Annika Olsson, Division of Packaging Logistics, Lund Institute of TechnologyHelena Claesson, Volvo Logistics ABProblem: Which parameters are important for logistic people to think of when they are going to choose a package?Which cost factors are included in the packaging cost?What kind of added value can an emballage supplier provide their services with?Purpose: The purpose of the project was to study the parameters that drives the customer's choice of packaging and the factors that influence the total packaging cost. The study also consists of a valuation of what an emballage supplier can offer to add value to their services.Method: The study is based on interviews with people who are working at Volvo Logistics and Volvo Car Corporation. Volvo Logistics provide their customers with standard packaging material, which they own and administrate. Volvo Car Corporation is one of their customers.

This paper examines the reasons behind firms considering backsourcing. While firms experience problems with their outsourcing activities, backsourcing emerges as an alternative solution. Firms primarily take cost considerations into account when reconsidering their outsourcing practices, but this only scratches the surface. A deeper analysis is needed, since cost increases arise from issues such as quality defects and cooperation problems. Even though production costs are low, outsourcing always implies transaction costs.

En sammanfattning av uppsatsen på maximalt 8000 tecken..

The BSC is a widely used management tool that is turning the vision and strategy into operational goals. However, after analyzing the criticism received by the BSC, it seems as if its internal focus, rigidity, static-ism and mechanical mindset limits the company?s ability to create a strategy that takes important external factors into account. As we see it, the BSC?s limitations can create a risk for strategic inertia.

This project was started within the Market-Design programme of Elforsk, with the aim of developing representative test systems of Swedish distribution networks. Using such test systems as a basis for reliability and customer interruption cost calculations makes it feasible to analyse the network tariff regulation of Swedish power  istribution companies. In particular, it enables studies of the incentives for companies to invest in system reliability. Until now, the available test systems are either not representative of Swedish conditions, or too small in scale and limited in function.Within this project we have created two test systems. In order to represent the diversity of actual Swedish distribution networks, we have created one test system for urban environments and another for rural environments.