The company System Andersson is developing systems for controlling materials and production in industries. They want to add a new service, where parts of those systems are accessible through cell phones.In this paper we are investigating which technology are best suited for this kind of application. And then we describe how we are developing a prototype fort this application, based upon that technology. After investigating technologies such as Java ME, Microsoft Silverlight, and web applications we settled upon building the system as a web application, customized for a mobile environment.To build a web page which is readable by many different cell phones we use the markup-languages which are developed for cell phones. We put much effort in reading about the standards and recommendations for the mobile web, produced by the organizations W3C and OMA.

The new information society has revolutionised almost the entire world. But the new technique does not only bring good. That which was before only available on paper may today only be available on a computer system. This makes it possible to send data electronically. In the wrong hands that information can become a threat against the security of an individual, a company or even a nation. The possibility to protect oneself against attacks from the outside becomes increasingly difficult.

The purpose of this paper is to investigate the relationship between Earnings Management (EM) and certain characteristics of management forecasts, among a sample of Swedish listed companies. The forecast characteristics studied are: 1) Forecast venue: How explicitly is the forecast presented? 2) Forecast precision: How detailed is the estimated number? 3) Forecast measure: Which measure(s) are forecasted? We use a sample of 68 annual management forecasts, obtained from year-end reports between the years 2007-2011. EM during the forecasted year (2008-2012) is estimated using the cross-sectional modified-Jones model. The forecast characteristics are then related to the degree of EM during the forecasted period.

En sammanfattning av uppsatsen på maximalt 8000 tecken..

Contemporary plant design can be examined by how it relates to two extremes - Nature and Art. This idea is explained by Noel Kingsbury in the book The Dynamic Landscape where he places designers and their projects on a gradient (Kingsbury, 2004). Nature, one of the extremes can be represented by a dynamic, species-rich plant design with native species and with nature as the ideal. The other extreme - Art implies a more static view on plant design. Here, the designs consist of colourful flowers, exotic species and cultivars with double flowers.

Certification systems, that assess companies? work with social and environmental issues, have emerged in an increasing number of industries. Today, there are environmental certifications for the food industry, the forestry, the fisheries sector and several more. In apparel industry, certification for sustainable working conditions has been of major impact. The property sector is no exception from other industries.

En sammanfattning av uppsatsen på maximalt 8000 tecken..

The BSC is a widely used management tool that is turning the vision and strategy into operational goals. However, after analyzing the criticism received by the BSC, it seems as if its internal focus, rigidity, static-ism and mechanical mindset limits the company?s ability to create a strategy that takes important external factors into account. As we see it, the BSC?s limitations can create a risk for strategic inertia.

The purpose of this study was to examine the routines of performance related pay systems in two Swedish municipal upper secondary schools. A second purpose was to examine what data was included for evaluation of a co-worker?s performance and how a principal collects data. The purpose was also to examine a principal and teachers´ view of performance related pay systems and if it was possible to note an agreement. Principals have been interviewed and teachers have answered a questionnaire to fulfil the purposes of this study.The study shows that the municipality had a good routine that included individual discussions with co-workers about their salary and had fixed municipal criteria.

Computers and business systems are used more frequently in a world where IT gradually is taking over. This is also true when it comes to the real estate valuation process where actors on the Swedish real estate market are using automatic valuation systems for real estate appraisal. But the real estate agents have not yet seen the charm in using these automatic valuation systems for real estate appraisal. Can the real estate agents also use the automatic valuation systems? We developed our three main subjects: the valuation process, an automatic valuation system and the real estate market with assistance from scientific articles.

Master thesis for Mechanical engineering, at the University of Lund. Incorporated in project Pondora.The purpose of this master thesis is to compare the existing one way packaging system with a proposed return crate system not yet available in Sweden. The comparison is focused on packaging handling in the grocery store.The purpose is also to investigate how operating return crate systems in Norway and Finland function, identify, the problems they have encountered and survey economic and technical aspects. The knowledge we hereby have acquired was subjectively evaluated in the thesis.The Swedish survey has a focus on meat and bread. The surveys in Finland and Norway contain all the products utilizing the studied return crate systems.We have surveyed how the handling of transport packages for meat & provision and bread is done in the store.

In this thesis the core of the nursing professional skill will be portrayed through the opportunities of the essay writing. Thus the tacit knowledge, which is at the verge of erosion in a zeitgeist where medical care shall be cost-efficient and where development is mainly based on scientific research, will be articulated. Scientific articulation of knowledge has gained increasing importance on the expense of the practical knowledge. Healthcare professional skill requires a refind ability of judgment, which absorbs its nourishment from both scientific knowledge and the proven proficiency expertise.Professional skill expresses itselfs through action, especially through the acting in unexpected incident. Experience is developed into knowledge through reflection.

The purpose of this essay was to compare the Swedish and the Japanese pension system and see if there were any big differences or similarities. I was looking for answers to such questions as if the systems were modelled with the problematic demographic situation in mind and also how these two countries had tried to manage the problems. Path dependency was also a central conception when I studied the reforms of the two pension systems. I mainly used literature and Internet sources in my study. There were many books on the Swedish pension system and the debates that had been going on since the 80's.

The aim of this study is two folded. We wish to investigate if there is a value premium from hedging jet fuel exposure for American and European airlines. We also seek to answer if airlines can affect their probability to default by using Risk Management. During the period 2003 ? 2006 there existed a value premium for airlines that hedged their expected future consumption of jet fuel.

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.