Background: The last few years a globalization of the capital market has occurred. This have led to that it is more important for the companies that their financial information can be compared with other companies in order to compete on same grounds. In order to fa-cilitate for the companies within EU to compete with other companies and in order to strive for an internal market EU decided that IFRS should be used by all listed companies within the union.Problem: In 2006 the first financial reports according to IFRS will be published, and then it will be interesting to investigate how the companies have chosen to communicate the transition to its stakeholders. According to IFRS some information is compulsive but the companies have chosen to disclose voluntary information to a different degree.Purpose: The purpose of this study is to describe to what extent the Swedish listed com-panies have reported the transition to IFRS in their consolidated financial statements.Method: In this essay a quantitative method have been chosen in order to find general re-lations. The data collection is done with help of an evaluation model that have been devel-oped for this study.

The main purpose of this paper has been to use narratological theory for uncovering the narrative structure in Freud?s cases, such as anachronisms and focalizing. My aim was to investigate the narrative and through these viewpoints discover what impact Freud?s writing?s had on the look of hysterical women. I choose one of the earliest cases,"Fräulein Elisabeth von R." which is published inStudien über Hysterie (I?ve used the text translated to Swedish and published in Tidiga skrifter och historik.

Organizations over the world increasingly start to realize the possibilities of the use of a social intranet, also known as Enterprise 2.0. The social intranets can be used to collaborate and communicate with colleagues in the workplace. Both Cook (2008) and Coope (Barnett, 2011) say that Enterprise 2.0 is about to fundamentally change the way organizations communicate. But do companies know how these tools can be used?The study emanates from three questions:How can social intranets be used in business?How can internal communication and collaboration get easier through the use of a social intranet?What are the possible risks with the use of social intranets?In this study we have in a qualitative manner been interviewing two companies that currently use social intranets in their daily activities ? Securitas and Skåneme-jerier.

International expansion has long been associated with a positive trend that many companies, regardless of industry, choosing to realize mainly to expand its market share and hence its profitability. Various theories describe differentiated strategies to promote corporate expansion. Either they shall be financed by internal funds, or balancing equity with debt, or only increase leverage in order to achieve the desired results. This study focuses on the Swedish fashion market and its degree of internationalization. The purpose is to attempt to discern whether there exists a correlation between the degree of internationalization and its financial performance.The study was based on a quantitative approach where secondary data was collected so that we then would be able to perform regression calculations.

The accounting information system comprises budgeting, accounting, and costing. The accounting information system has, traditionally, constituted an integrated system where the different elements collaborate. If ABC is introduced this order is disturbed, since ABC is based on another logic which cannot easily be integrated with budget and accounting. ABC, therefore, is usually used parallely to the conventional costing method. There are, however, companies that have taken its ABC one step further by letting it replace the old costing model and integrate it with the accounting information system.

This thesis treats the extended Swedish rules regarding deduction limitations on interest. The purpose for this thesis is to investigate whether the interest deduction limitation rules have potential to protect the Swedish tax base. The thesis also assesses whether the options presented how the extended rules could look liked had been better to protect the Swedish tax base. Furthermore thin capitalizations rules have been evaluated if this is a better method to protect the Swedish tax base.In 2009 the Swedish deduction limitations rules on interest came in to force to protect the Swedish tax base. Despite these rules companies was still able to avoid Swedish tax and therefore threatened the Swedish tax base.

This thesis will explore how swedish Talang 2010 used their strategic communication in Kalmar and Stockholm and how the effect of this work was shown in the two cities. With a focus on how the sender was working with the external communication in the two cities, the heart of the research was studying Talang 2010?s communication strategy in these two contexts. The research was made with surveys during two audition days in Kalmar and two days in Stockholm. The competitors, the audience and the general public were answering different surveys but with the same base to study the effect.

Då vi lever i en föränderlig värld är det alltmer viktigt att ha en väl fungerande internrevision. Då författarna förväntar sig att riskhanteringen bör utgöra en central del för kommersiella banker anser de det vara av intresse att undersöka om bankerna följer branschorganisationen The Institute of Internal Auditors riktlinjer. Det främsta syftet med uppsatsen blir därmed att undersöka om bankerna lägger större tonvikt vid riskhanteringen i internrevisionsarbetet. Vidare har författarna även för avsikt att diskutera hur internrevisionen påverkas av regleringar och förordningar samt om den bör utgöra en intern funktion eller en extern. Ytterligare en frågeställning är huruvida internrevisionen sker koncernmässigt eller om den tillämpas olika inom olika geografiska områden.

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.

AbstractTitle: Strategic Communication within franchising, a case study of GallerixNumber of pages: 60 (65 with enclosures)Author: Charlotta Babington ThorszeliusCourse: Media and Communication DPeriod: Spring 2008University: Division of Media and Communication, Department of Information Science, Uppsala University, SwedenPurpose/Aim: To find out, by doing a case study, how communication between the two parties in a franchising relationship works, and how communication can strengthen the concept and brand. By analysing the communication, identify strengths and weaknesses and make suggestions for improvement.Material/Method: Qualitative method by using interviewsMain results: The understanding of the concept and the relationship between franchiser and franchisees are vital for the success of the franchising chain. The main internal communication channel today is the Intranet, and more personal contacts and meetings are requested. The yearly meetings are appreciated by the franchisees, but the content of the meetings are of varied quality. The chains value words, which are important for how the brand is perceived by the customer, are slightly different from how the franchiser and the franchisees sees them.

By identifying effects that a buyout-firm has on management control systems in its portfolio companies, the aim of this thesis is to explain how such effects differs between the companies and finally to explain why the effects differs even though the companies are owned by the same buyout-firm. The study is conducted as a qualitative case study based on interviews with representatives from the studied buyout-firm and three of its portfolio companies.By analyzing the empirical findings with frameworks and theories within management control systems and value creation, we cannot only identify effects that are common for all portfolio companies but we can also observe differences between the portfolio companies.The identified effects that are common for all portfolio companies are: increased internal reporting burden, increased perceived risk of getting laid off among managers and co-workers and replacement of the board immediately after acquisition.The effects that are observed only for two portfolio companies are: increased focus on short-term planning, higher financial targets, replacement of company management upon acquisition and moving of decision authorities to higher organizational levels. Differences are observed although the portfolio companies are owned by the same buyout-firm due to: differences in management and co-workers equity stake in the portfolio companies, differences in business complexity and differences in planned exit-horizon..

Intresset i denna studie låg i huruvida organisationsstruktur påverkar den interna kommunikationen. Studien utfördes i samarbete med Region Halland. Avgränsningen gjordes till HR-verksamheten centralt, personalchefer och förvaltningschefer, där syftet med undersökningen var att beskriva och analysera upplevelsen av kommunikationen däremellan. Alla organisationer behöver kommunikation för att existera, det är kommunikation som utgör grunden och framgången för en organisation (Falkheimer & Heide, 2007 15-33). Genom kvalitativa samtalsintervjuer och inläsning på teorier om kommunikation besvarades nedanstående frågeställningar: Hur sker kommunikationen mellan HR-verksamheten centralt, personalcheferna och förvaltningscheferna?Hur påverkar organisationsstrukturen kommunikationen och hur upplever medarbetarna att organisationsstrukturen påverkar kommunikationen?Går det att identifiera eventuella kommunikationsproblem och i så fall vilka?Vad upplevs som effektiv kommunikation och vad upplevs fungera bra idag?Vem upplevs ha ansvar för att information skall nå fram till den eller de som är tänkt? Resultatet visade bland annat en upplevd otydlighet gällande information, svårighet med samordning, problematik kring förvaltningarnas storlek samt resurser på varje enskild enhet och svårighet att se organisationen ur ett helhetsperspektiv..

HemoCue AB is a multinational corporation targeted on manufacturing point-of-care analysisinstruments for medical treatment. Their main product, the DM 201, is outdated and has bigissues gaining new market shares. For example, no medical treatment center in Sweden usesDM 201 frequently. The project of developing a new instrument to replace it was assignedtwo students at the development engineering program at Halmstad University. The projectalso included integration of the new platform for DM 202 to HemoCue AB:s remainingproducts.The project began by defining the different technical areas concerned.

This thesis work is the last part of the Master of Science education inmechanical engineering at KTH, Stockholm.The aim of this project was the development of a Multi-zone modelfor NOxformation in Diesel engines. Because of the stringent emissionlegislations, great effort is made to decrease the fuel consumption and theharmful emissions of internal combustion engines. Computer simulationsplay a decisive role in this context because they substitute the expensiveand time-consuming laboratory tests.The model is based on a multi-zone approach and uses the wellknownExtended Zeldovich Mechanism which gives a relation to calculatethe NO formation rate using the concentration of different gas speciesinvolved in the process.All the most important phenomena involved in the Diesel combustionhave been modelled. A special attention is then paid to the equilibriumconcentration calculation; this is a significant part of the model whichstrongly influences the following steps.A Simulink model has also been developed. This second version isbased on the previous model and it is made especially to allow theconnection with other external softwares, GT-power in this case.

In classic academic social studies of East Europe, terms as Communism and Post-Communism are commonly used to describe the main characteristics of this geographically imagined area. This paper makes a not so frequently seen attempt to apply Post Colonial Theory for the same field. With start point in Post Colonial theoretical writers, the author wants to find a East European Post Colonial version for the internal Europe which will supply tools for a discourse analysis of the European mind map divided into West and East. The material consists of interviews with three Swedish and three Czech officials, all working with European politics in their country's Ministry of Foreign Affairs. The analysis is carried out with inspiration of Ernesto Laclaus and Chantal Mouffes Discourse theory.