The implementation of IFRS 2 led to significant changes in the accounting practices for corporations regarding stock related compensation. The new regulations required firms to account for the stock based compensation as an expense in the financial statements, rather than merely disclosing the information in the notes section to the statements. Following prior research on the area; specifically studies made in the U.S., where researchers find that companies change their use of stock based compensation due to the increased accounted expenses, this study hypothesizes that the same pattern may be found among companies listed on the Swedish stock market. The results of this study show that the use of option incentives has decreased during the studied period 2001-2008 and that the decrease in part can be derived from IFRS 2 and in part from other factors. The results are useful to future research, as they provide an overview of the effects that IFRS 2 had on companies, and various factors that influence the behavior of corporations, as well as in a larger perspective be a factor to take into account for future modifications of the IFRS..

With 25 countries being members of the European Union, travelling and working in other countries has become significantly easier. But what happens when one culture meets another one in a work situation? More specifically, what happens when French and Swedish cultures meet? Would a Swedish manager lead his team in the same way as a French one would?My question is: What is management philosophy like in Sweden and France? Do the two philosophies resemble? And if not, in what ways do they differ?The purpose of this essay is to find out, by looking at the material used at management courses, what the Swedish management philosophy really is. And then look at whether there are any similarities between this philosophy and the French one. The idea is to examine how management is being taught in both countries, by looking at what management litterature is used at some of the highest ranked management schools in Sweden and France.There have been numerous ethnological studies concerning nationality and cultural behaviour, one of the most important ones is the study done by Hofstede.

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The aim of this report is to investigate, on the basis of two consult agencies perspectives, what the possibilities and obstacles are to integrate the work with antagonistic and accident related risks. The report is based on two consult agencies where each agency´s work procedure is represented by a risk management method. The work with accident related and antagonistic risks is analysed and evaluated compared to four different components. The components are risk management process (IEC´s and FEMA´s model), driving forces, education and competence, and resources to control risk management with COSO?´s ERM framework.

Stormwater from trafficked areas often contains high pollution levels. In traditional stormwater management design, stormwater is first transported away through piped networks, and then in most cases passes through oil separators before finally reaching the recipients. While this traditional method removes certain pollutants from the stormwater, it does not reduce the total flow, as in the case of ecological stormwater management. In the ecological method the stormwater is not simply transported away, but is recirculated through infiltration, percolation, and detention. The aim of this study is to investigate possible advantages of ecological management designs, in contrast to traditional management.

In recent years the elderly care in Sweden has gone through several structural changes with the main purpose of delivering a more efficient service. The aim of this study is to compare the management control system in a privately and a publicly managed elderly home. A qualitative study was conducted which included interviews, observations of meetings and reviews of relevant documents. To be able to identify possible differences the framework of Hood consisting of seven dimensions was used. An analysis of the selected dimensions showed that the differences in management control were minimal and Brunsson's theory of politicization and 'company-ization' were used to explain why..

The purpose of this thesis is to identify the factors that drive efficiency and effectiveness in technical development projects performed at A?F?s department of product development. In addition to identifying and analyzing these factors, the thesis also analyzes what needs to be taken in to account in order to implement a measurement system that is able to both monitor and control the identified factors.The thesis has been performed in a qualitative manner. It is based on interviews with people from several different technological companies, within different lines of business, all of which are customers to A?F?s department of product development.The results show that there are seven critical factors for project efficiency and effectiveness.

AbstractThe purpose of this study was to investigate how preschool teachers reflect on the phenomenon of conflict, and to find out what children think about this in relation to Nanny method. I referred to the following questions:? How to reflect pre-school teachers on conflict management at the preschool?? What methods / approaches tell teachers that they use in conflict management?? How the children reflect on their experiences on conflict management at the preschool?In the background, Im trying to define the word conflict, and I also point to the methods and models that are already in conflict management. It is clear that a key ingredient in the conflict is communication, the question is how well we communicate with each other?I've done interviews with three active educators and four children to study this subject.

En sammanfattning av uppsatsen på maximalt 8000 tecken..

En sammanfattning av uppsatsen på maximalt 8000 tecken..

En studie på svenska företag listade på svenska Large Cap-listan..

This study is an institutional analysis of the firm both as it is theoretically conceptualized and how it takes shape and changes. The role of power relations between manage¬ment and employees is especially examined with the aim of evaluating pos¬sible connections between the firm as an institution and power relations within it. Based on a comparison of two cases (two selected periods of the same organization) it asks ?How closely does each case match the conceptual characteristics of the firm??; ?What are the power relations between management and employees in each case??; and finally ?What factors account for the resulting differences??. It is found that there is a negative correlation between employee power and proximity to the firm as a concept.

En sammanfattning av uppsatsen på maximalt 8000 tecken..

En sammanfattning av uppsatsen på maximalt 8000 tecken..

En sammanfattning av uppsatsen på maximalt 8000 tecken..