SummaryThe purpose of this thesis is to examine what effect the IFRS 2 has on earnings, equity, financial strength and return on equity for listed Swedish companies with active stock option plans. The purpose is further to investigate the companies? attitudes towards IFRS 2 and to find out if companies tend to deviate from stock option plans due to the changed accounting rules. We also want to examine the view of IFRS 2 from an auditor?s perspective.We have used a deductive approach and a mix of quantitative and qualitative research methods with a view to get a completely clear picture within the field of study.

Previously studies have shown that the way companies explain outcome in their annual report is not totally trustworthy. Studies show that the management has a self serving bias when they explain the result to give a positive image of the company. Our study is based on investigations into this phenomenon in the telecom market in Sweden. Turbulent market conditions with, among other, deregulation of the monopoly of fixed telephony and a huge technical evolution, which has led to an increase in competition, is the reason to why we have chosen to study the telecom market in Sweden. As a benchmark in our study the attribution theory will be used.

Purpose of the essay: The purpose of the essay is to, from the view of the nurses working at the x-ray infirmary; see how the internal e-mail communication is working as the main digital communication method at the x-ray infirmary.Material/Method: The material has been collected using qualitative interviews with eight nurses working at the x-ray infirmary. The material has then been analyzed through a theoretical perspective based on The Media Richness theory.Main results: The results of the investigation have shown that the nurses see the internal e-mail communication as relatively poor. The information that is sent out by their superiors is often too extensive, this making the screening work an extra work burden. These e-mails are also supplied to the whole infirmary instead of being addressed to specific individuals. Seen through a media richness perspective, the e-mail is a mediumrich communication medium that well could be used in the everyday communication at the infirmary as the main communication agent.

Purpose: Corporate communication strategies have a central role in disseminating and creating meaning to the organizations? visions, strategies and goals. But many employees do not know the organization?s overall strategies and goals, nor how well the organization achieves these. The aim of this study was to investigate and describe perceptions about internal communication, primarily focusing on communication about strategies and goals.

The increased specialisation and complexity in products and services has created the need for Swedish companies to focus more on their core businesses. This has resulted in them opting to buy services and products that lie outside of their core business from consultancy businesses or other types of suppliers. When companies describe their offers in internal and external marketing it is done often in terms of company or service attributes that are not based on customer value or offered value for the customer. The reason for this is that companies have not adapted their services to the different needs of their customers. As a result of this, they run the risk of offering the same services as their competitors and communicate values that the customers either do not understand or experience as value adding. By using the theory on the data collection from the case company we have an understanding and shown how the customer values can be developed from a service company?s internal and external prerequisites and competitive advantages.

This paper presents the creation of a strengthening visual profile for StretchFlex UF. The project consists of an external as well as an internal part. The external part is on the order of the company StretchFlex. The company is created under the education concept by the name of Ung Företagsverksamhet (Young Entrepreneurship) and has passed on to the Swedish Championships in Young Entrepreneurship at the Stockholm International Fairs. Of that we have been commissioned to develop an updated logotype for the company, for the current does not keep proper quality according to the client.

The last decade has created an increasing pressure on companies to decrease their impact on the environment and to increase their effectiveness of recycling the company?s resources, especially for the steel industry. Companies have also started to realize the economic aspects of an effective internal reverse logistics. In the past the value of an effective internal reverse logistic was something that companies tend to underestimate and there are few academic studies done in this area. The purpose of this essay has been to identify key factors to create an effective in plant storage, transport, sorting and handling of returned steel. From these factors a generalized model for creating an effective return steel flow will be developed.

Background: In a world that are becoming more and more aware of the climate changes that occur as a consequence of the increasing emissions around the world companies? experience that the opinion blame the internal processors for this. Many companies feel forced to align their strategies to the environmental goals set by the community. Some of the emissions the companies? operations can be linked to business trips and it is therefore interesting to see how these can be reduced by using different performance measures.

Biogas is a gaseous fuel, rich in methane, produced through a biological route in an anaerobic digester. A gas engine generates combined heat and power, which can be used at the farm to reduce energy cost. The process also generates a digestate, with better utilization of nutrient compared to cattle manure. The aim of this study is to analyze the profitability of a farm-scale biogas plant for combined heat and power (CHP) at Wapnö. Wapnö is an agriculture company located in the southern part of Sweden.

Revisorerna upprätthåller en viktig funktion som oberoende bedömare av ekonomisk information som regleras genom lagar och förordningar. I dagens samhälle är det viktigt för företag att upprätta pålitliga årsredovisningar för sina intressenter. Det är ett komplext uppdrag för revisorer att göra en adekvat bedömning av företagets fortsatta drift om going concern-varningar skall utfärdads som inte får leda till felbedömningar. Detta eftersom effekterna av sådana medför stora konsekvenser för både företagen och revisionsbyråerna. Utfärdandet av going concern-varningar kan i sin tur resultera i så väl stora intäktsbortfall för revisionsföretagen som negativa signaler till företagets intressenter som kan medföra stora konsekvenser.

The purpose of this study is to develop and practically evaluate a new approach for the introduction of changes in internal and external processes in a customer front, but with the aim of maintaining or increasing customer perceived quality during insertion. A working model has been developed and is used in a qualitative research in the form of a case study carried out in a customer front, on a customer group in Telia's mobile customer service in Sweden. There is currently little research that has studied the implementation phase.The results of the study show that the designed working model works satisfactorily, but also that it can be developed more. Employees are satisfied and the sale was a positive boost, however, declined the customer experience a little bit. Employees raises questions as leader behavior, confidence in the group ahead, everyone's different circumstances and desire for the individual choice.The biggest challenge for future leaders will be to manage and lead continuous change.

Background: For the knowledge company the employees? competencies and knowledge are important assets. According to this, there has been a lot discussion about how to best take advantage of the employees? knowledge and create organizational learning. This organizational learning can be difficult to create due to the individuals? own goals and the fast changes in today?s society.

The Ericsson AXE-based systems are programmed using an internally developed language called Plex-C. Plex-C is normally compiled to execute on an Ericsson internal processor architecture. A transition to standard processors is currently in progress. This makes it interesting to examine if Plex-C can be compiled to execute on the JVM, which would make it processor independent. The purpose of the thesis is to examine if parts of the run-time environment of Plex-C can be translated to Java and if this can be done so that sufficient performance is obtained.

BACKGROUND: Project based structures has become more and more common in the organizations of today. As the project based structures are given a more central role in the organizations the interdependencies between the projects are getting more attention. These structures need a new type of control to meet the unique challenges that arise. The researchthat has been done has been concentrated around the project form and the projects internal control, the area of multi-project management is therefore relatively unexplored. The few existing studies on the subject focus on projects in the construction industry why research inmore complex fields of business have been requested.PURPOSE: The purpose of this thesis is to explore and analyze how knowledge intense multi-project organizations manage their project activities, and to determine how different organizational characteristics affect the need for management control systems.METHODOLOGY: The empirical data has been collected through interviews with personnel in BT Products R&D, Gambro R&D and AstraZeneca Development.

EC and WTO have been prosecuting collaboration for some time, which purpose is to liberalize the global market for commerce. There have been some alterations under the last decades. Establishing in other countries than their own is far easier, nevertheless it is getting more difficult. The enterprises demand equal treatment and the countries want to have the most favourable legislation. This has resulted in conflicts between different countries and even between the companies.