Title:Pecking-order i små tillverkande företag Level of thesis:Master´s dissertation in banking and auditing Authors:Mathias Klasén and Maria Waderoth Advisor:Joakim Winborg Background:The area of business financing has been well studied during the 1900´s. Many studies and theories are made with big corporations in mind, and the importance of small businesses wasn?t enlightened until the end of the 1900´s. Business financing has created a number of theories, among them Myers pecking-order theory. This theory implies that business managers prefer internal equity in front of debt and external equity.

Two of Swedens´s major banks, SEB and Handelsbanken, which appears in the same industry and have similar strategy. Both banks can achieve a similar result despite the fact that their reward system looks quite different. An issue that arises from this observation is the relative reward system to the rest of the economy control system.Our purpose of this paper is therefore to examine the reward system in the organization's financial management systems. We wonder if the reward system may be a function of economic control system, or part of the system, or perhaps made independent of the system and then gradually adapted?In our study, we choose to assume a reward system has three functions to manage, motivate and compose the employee group.

The aim of this thesis is to examine the rights of internally displaced persons as well as finding out whose responsibility it is to maintain these rights. The questions being answered are: what policies, laws and conventions are addressing internally displaced persons in Somalia (mainly from within Somalia, UN and AU)? And; which principal similarities and differences in these documents are to find regarding what type of protection internally displaced persons can get? Whose responsibility is it to intervene if these rights and rules are not maintained? To answer these questions I have used a liberal-universal theoretical framework. The analysis is a describing case study of comparative nature between the Provisional Somalia Constitution, UN Guiding Principles on Internal Displacement and the Kampala Convention. The result shows that there are many different rights of internally displaced persons in Somalia.

The Swedish system of rent control has recieved a lot of critique for creating an ill-functioning housing market. Supporters however claim that a movement towards market rents would lead to increased segregation. We evaluate whether rent control has managed to counteract segregation in Stockholm. Our evaluation is based on a data set of 292 representative households in Stockholm. We find that residents in rent controlled apartments in attractive locations typically are born in Sweden by Swedish parents and that they are likely to have a higher income than residents in rent controlled apartments in less attractive locations.

Background: Inflammatory bowel disease (IBD) is an umbrella term for ulcerative colitis and Crohn's disease. These are characterized by a chronic inflammation of the intestinal mucosa. Living with chronic illness meant that life changed significantly. Quality of life was affected for these individuals and was stressful in their lives. Aim: The aim was to describe the experiences of living with inflammatory bowel disease. Method: A qualitative literature review was chosen to analyze articles that were related to the aim of this study. Results: Based on the chosen articles five themes were created; Commuting between hope and fear, symptoms of the disease and medication become everyday focus, struggling with  the new identity, desire to control the disease- do I control my illness or does it control me and social relationships are affected. Conclusion: Inflammatory bowel disease is a distressing disease and can cause limitations in social life due to lack of knowledge by others about the disease. The affected felt a loss of control in their life due to the difficulty in managing the symptoms.

The OMX-case entailed considerable uncertainty about the relationship between tax treaties and Swedish domestic law. Previous approaches to handle rule conflict between them was put out of action for the first time when an internal rule took precedence over tax treaties. The Greece-case came a few years later where there were hopes that it would be decided in plenary session to return to the view that prevailed before the OMX-case, which did not happen. Instead the Supreme Administrative Court ruled that the tax treaties shall in principle be given preference, but that in exceptional situations tax treaties can be infringed to an internal rule's benefit, so called tax treaty override. Such procedure is acceptable if the legislature gives "clear expression" of the intention of a certain type of income is to be taxed in Sweden, or that a particular new rule applies regardless of the provisions in tax treaties.The purpose of this thesis is to analyze the supreme administrative courts management of rule collision between domestic law and tax treaties in the Greece-case.

The main purpose of this essay is to study ideas concerning the concept of ?art? within the discourse of the exhibition space that is part of a fanart community. In order to do so I have used a hermeneutical and to some extent structuralistic, discourse analysis. I have examined structure and rhetorics in two established and popular communities, Fanart-Central and deviantART.My conclusions states that personal ideas regarding artistic value are undermined the joint policies, because of a collective rhetoric somewhat inherent in the community structure.When a lot of works are being based on internal knowledge of symbolics and historical narratives, this may to some extent have consequences where unfamiliar observers might fail to notice elements of possible significance. Moreover, certain interests in keeping a united front of ?quality art? may also affect a general idea immediate to what signifies fanart.

Studien undersöker fem manliga gymnasieelevers upplevelse av stress och coping genom intervjuer. Respondenterna upplever att flera delar av skolan är stressande men mest så på examinationer. Respondenterna avänder olika former av coping och de som klarar skolan bäst använder en intern locus of control och problemfokuserad coping. Studenterna som misslyckas i skolan trivs inte där och använder extern locus of control och undvikande coping med betoning på socialt stöd..

To have a tool that guides you when you work with a complex system can be helpful since the complexity of the work can be reduced. In this thesis I explore the possibilities to use a helper application whilst planning installations of access control systems. The purpose of the application is to provide support during the planning and at the same time make the user aware of the limitations that exist in the access control system ARX Access. By combining early user input and the theory of formativity, the result became an application written in Java..

Problem och Syften:Det har visat sig att en vanlig orsak bakom icke framgångsrika tjänsteföretag är att företagets medarbetare inte är tillräckligt informerade om vad företaget står för vilket gör att de inte alltid levererar tjänsten på det sätt de lovat sina kunder. En av orsakerna till detta problem kan vara att företaget misslyckats med att marknadsföra sin tjänst och sitt varumärke internt. Med denna studie vill vi då undersöka hur ett tjänsteföretag kan gå tillväga för att försäkra sig om att de anställda levererar tjänsten i enlighet med kundlöftet: Hur får ett tjänsteföretag sina kundtjänstmedarbetare att leverera tjänster i enlighet med vad varumärket lovat sina kunder? Vi vill undersöka vilka faktorer och problemområden som inverkar på detta problem samt undersöka hur dessa kan påverkas och hanteras på ett tjänsteföretag. Det ena av uppsatsens två syften handlar om att vi vill kunna skapa en modell samt ge praktiska exempel för hur ett företag kan använda de två teorierna Internal Marketing och Internal branding, för att arbeta med detta problem.

Människor har alltid och kommer alltid att kontrollera varandra. En del av byggandet av god intern kontroll i företag har inneburit ökad reglering i form av ramverk och lagar i många länder, vilket har medfört högre krav på företags interna kontroll jämfört med tidigare. Ett ramverk som fått stor spridning och internationellt erkännande är COSO-ramverket Internal control ? Integrated Framework. Under de senaste decennierna har det växt fram ett behov hos revisionsföretag att internt utforma funktioner som kvalitetssäkrar de tjänster de säljer.

According to ?Fotförbundet" (2012), Overpronation occurs frequently (80 %) in the Western World and furthermore overpronation of calcaneus influences the position of the pelvic and thorax (Fotförbundet, 2012; Behnke, 2008). The aim of this study is to investigate whether or not it is possible to connect overpronation of calcaneus to the problem in the rider?s seat as observed by the instructors of Strömsholm. The study will also investigate if the riders seat problems as noticed by the riding instructors are comparable with the problems found by the analyst during testing. One purpose with the study is to raise the instructors and riders awareness that anatomical deviations in the rider might influence the rider?s position in the saddle. The questions of the study are: - Is it possible to see seat problems in riders with overpronation of calcaneus? - If it is possible to see more seat problems in riders with overpronation of calcaneus, do the instructors in the study considers the seat problems be similar with each other? - If there are seat problems in the study, is it the same according to the instructors and the analyst in human biomechanics? The hypothesis of the study is that overpronation of calcaneus has an effect of the rider?s position in the saddle. The study is conducted as a blind study where the test subjects have been filmed (from knees down) as they walked barefooted and later while riding.

AbstractOur purpose for making this study is to study the implementation, the use of and the effects of Lean within our case objects.  We chose to make this thesis by case studies. The three themes mentioned above is also the main research questions that we aim to find an answer to by this study. We have chosen to do a cross section analysis where we conducted structured interviews to find answers to these questions. The theoretical reference frame consists partly of traditional theoreticians within Lean but also more recent research within the subject as well as theory specifically for Lean within the Health Care sector.The result of this study shows in all our case studies that the Management has been supporting the implementation, but that the implementation process proceeds faster if also the professionals are involved in the process.  To succeed with the implementation there is a great need for good reasons and strives that can benefit the professionals. By the use of Lean our case studies have evaluated its processes, with the main intentions being to reduce waste activities and to create flows with ?pull systems?.

Purpose: The aim of the study is to describe how Leanlink, as a part of the municipality ofLinköping, uses balanced control as a management model. The authors compare, based onliterature of the balanced scorecard, the way Leanlink control their activities. Further, theauthors try to understand why the administration chose to use balanced control in the waythey do.Methodology: The authors have chosen a qualitative case-study method to achieve thepurpose of the thesis. Through semi-structured interviews primary data have beencollected, that have been analyzed along with secondary data such as, business plans andwebsite.Theoretical perspectives: The authors shortly emphasize general government as it appearstoday, to further examined how and why the scorecard is used, its dimensions andobjectives and difficulties that may arise along the way.Empirical foundations: The empirical findings are based mainly on information frominterviews with representatives from the case company. Some information is taken fromthe municipally website and additional information through interviews.Conclusions: It is possible that it became a too big a commitment for Leanlink when theyselected the Balanced Scorecard as a management model.

Bachelor thesis, Controller, Program of Master of Science in Business and Economics, School of Business and Economics at Linneaus University in Växjö, Sweden, Course Code: 2FE13E:3, Spring 2012 Authors: Jacob Cedergren, Adam Pettersson, Hampus SkelterwijkSupervisor: Anders JerrelingTitle: The ERP-systems impact of the management control - a case study of VIDA AB Original Title: Affärssystemens påverkan på ekonomistyrningen - en fallstudie på VIDA ABBackground: New technology has given businesses new opportunities to use and store information and the current information systems has changed the way of working in more or less all sectors and operations. ERP-systems have been one of the most important IT innovations in the past decade. The potential of a properly implemented ERP-system is great because it has got the ability to link the company?s different areas together. Despite its many advantages, there are several examples of cases where the acquisition and implementation has been a total failure.