The economic analysis of building contracts is an unexplored field within Law and Economics. This paper makes an attempt to cast some light over the subject and encourage to more research within the field. The main purpose has been to describe why the actual price in a public construction project often turns out to be higher than the contract price and offer a way of handle that risk. In the paper a model is set up that shows an optimal contract given expectations on actual price and gaps in contracts. Cost increases for the buyer can mainly be explained by two situations.

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.

This is a thesis based on a study about organizational socialization and concerns a company?s intentions as well as new employees? experiences during introduction. The study had four different purposes. First, it was to examine what Mölnlycke Health Care wished to achieve with its introduction as well as what they wished new employees should incorporate during introduction. Second, the purpose was to understand how new employees at the same company have perceived how the introduction has changed them.

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.

Authors: Lars Johansson & Johan PetterssonTitle: ?There is way to much sports in the athletics? ? A study of Swedish sportsFootball has gone from being a hobby and a popular pastime into a billion-dollar industry, and clubs around Europe are therefore operated more and more like regular companies. Sweden's position in the UEFA rankings is a modest 23 rd place, behind nations such as Austria, Switzerland and Belarus. The economic climate in Sweden is often highlighted as a strong factor. When we started our study we agreed that this could be a major contributing factor to this relatively modest rank, but believed that there were also other factors that played a big role.

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 increasing public concern regarding the government?s priorities in spending public resources puts pressure on public organisations to address quality issues in their practice. In United Kingdom both BRTF (Better Regulation Task Force) (BIS, 2005b) and the Hampton report (BIS, 2005a) highlighted management and quality problems in public organisations in UK. These reports revealed obstacles within institutions? intent to offer recommendations and appropriate solutions for agencies working with legal enforcement and control.

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.

Abstract Titel: Budget development ? a study of multinational industrial companies Date: 2011-05-27 Authors: Daniel Claesson & Tobias Kronvall Supervisor: Fredrik Karlsson Examiner: Lars-Göran Aidemark Purpose: The main purpose of this study is to follow up and to do a comparison                of a study of Arwidi & Samuelson (1991) where we describe and explain budget change, from the traditional budget to today´s modern business management, in some of the leading listed Swedish industrial companies. We will also examine which objectives of the budget are highlighted in the companies. Further, we examine the relationship between                         organization, strategies and budgeting and how it affects the company            management. Method: In this study we used a qualitative approach. We used a multiple case                  study to examine corporate approach to budgeting.

SyfteSyftet med studien var att undersöka inter- och intrabedömarreliabiliteten för rörelseanalysen ?9+ screening batteri? hos en grupp unga fotbollsspelande flickor med avseende totala bedömningen av rörelseutförandet. MetodTolv friska fotbollsaktiva flickor (13-14 år) deltog i studien. Testerna genomfördes vid två tillfällen med sju dagars mellanrum. Screeningbatteriet bestod av elva funktionella test samt tre tilläggstest. Utförandet bedömdes av sex sjukgymnaster som alla hade liten vana av att använda testbatteriet. ResultatGruppen hade ett medelvärde på 17.2 ± 1.3 (95 % CI; 14.4?19.9) vid testtillfälle 1 och 17.4 ± 1.8 (95 % CI; 13.4?21.5) vid testtillfälle 2 av totalt 33 poäng.

Motivationsskapande åtgärder är avgörande för de anställdas nöjdhet inom organisationen. Vad som motiverar de anställda varierar från individ till individ. Vårt resultat visar att det existerar ett samband mellan de anställdas nöjdhet och hur väl organisationens strategi, struktur, utvärderingar och belöningar stämmer överens med olika karriärinriktningar och drivkrafter. Studien visar även att de anställdas nöjdhet påverkar kundernas nöjdhet med servicen..