The study tries to increase the understanding of the phenomenon known as the Big bath, on the question whether the market accepts Big bath accounting principle or not. Big bath is an accounting theory meaning that a company is likely to increase its impairment in a specific year. This could be as a reaction on a change in the leadership, a depreciation of the result or maybe an external decrease in demand. Through a quantitative survey of the market it is examining whether the companies themselves are inclined to use the procedure and if the stock market accepts it. The study concludes that Big bath similar procedures are a fairly common accounting practice and that the stock market does not seem to mind. .

Male piglets have been castrated for centuries to avoid contamination of their meat with boar taint, a strongly unpleasant odour that makes the meat inedible. Today boar taint can be prohib-ited by vaccination against gonadotropin releasing hormone (GnRH) using Improvac®. The aim of this study was to evaluate the efficiency of vaccination on growth performance and behaviour of vaccinated male pigs compared to surgically castrated male pigs. The effect of two feeding regimes, restricted (SLU-norm) and semi ad libitum, was also included in the study. At birth, pigs (n=206) were randomly allocated to the two treatment groups; surgically castrated and vaccination.

På Volvo Pentas Varafabrik planerades det för att bygga om sitt måleri. I ombyggnadsskedet behövdes mera yta för att kunna hålla produktionen igång. Därför skulle avdelningen Påspacken flyttas till en annan plats i fabriken. Syftet med studien var att planera denna flytt och försöka effektivisera arbetet. Då den nya ytan var mindre krävdes det att arbetsplatserna och den totala layouten komprimerades.

Kommunikationen har en viktig roll i en allt mer konkurrerande värld. Den är grunden för funktionella organisationer och nöjda medarbetare och därmed generar kommunikationen värde. Idag ses effektiv kommunikation som en tillgång inom organisationer som framgångsrikt har implementerat kommunikationsstrategier.Den här studien berör Peab, ett svenskt byggnadsföretag som har en stark marknadsposition som ett av de tre största i Sverige. Studien behandlar kommunikationen mellan tillvalshanterare och arbetsledare vid tillvalsprocessen i samband nyproduktion av bostäder. Problemet har bestått i att kartlägga hur kommunikationen ser ut mellan dessa och med syftet att ge förslag på vad som kan förbättras.

AbstractThis degree project is about having meetings in The Swedish Social Insurance Agency, which is awide organisation. This work will concentrate on one of the projects going on within theorganisation which is travel-free meetings, where they are building a video meeting system thatallows the employees in the organisation to be able to meet with each other through the use ofvideoconferencing instead of physical meetings.In this work we will show how Kaikaku (radical system changes) along with Kaizen (continuouschange) can support an organisation to become more efficient and reduce wastage. We have donethis work in an organisation that is present in over one hundred locations in Sweden.The Social Insurance Agency has over 13 000 employees at over one hundred locations inSweden.The organisation has to be close to their customers and provide the best service aspossible. To be able to work in a uniform way, the employees get together and have meetings.Some meetings are just progress meetings and takes perhaps no more than two hours to complete.However, if seven employees from seven different locations need to have meetings, in the worstcase, they all have to meet in a common place.This is expensive for the organisation in travel costs, time and absence from work, but thetravelling also contributes to environmental pollution if the employees are travelling by a fuelpoweredvehicle.A whole day could go lost for having a meeting in about two hours if all sevenemployees went from their own cities to e.g. Stockholm for the meeting.Muda (wastage) of travel created several different types of Muda, namely:? Wastage with anticipation when the employees had to wait for e.g.

I och med den tillväxtprognos som Göteborgs Stad har så kommer även godstransporterna attöka. Syftet med studien är därför att identifiera slöserier i kommersiell godstrafik med hjälp avLean Productions 7 + 1 slöserier. Slöserierna skall sedan anpassas för att kunna framställas i enLeanbaserad slöserimodell för den kommersiella godstrafiken. Dessa kommer sedan teoretisktatt effektiviseras eller elimineras. Tillvägagångssättet har bestått av kvalitativa observationer,intervjuer samt teoriinsamling.Lean Production är ett produktionssystem och synsätt framtaget av Japanska företaget Toyota.Dess två huvudprinciper är att företagen alltid ska respektera människor och sina medarbetaresamt ständigt jobba med förbättringar för att bli så effektiva och produktiva som möjligt.Förbättringarna sker i form av att identifiera Leans 7+1 slöserier för att därefter reducera ellereliminera dem.Studiens resultat är häpnadsväckande hur ineffektiva vissa transporter är.

SyfteRapporten's syfte är att ta fram ett förslag till en ny fabrik för torntillverkning som tar hänsyn till dagen's krav på resurssnålhet. Samtidigt som anläggningen har möjlighet till snabb förändring vid skiftande vindkraftstornsutbud. Bisyftet är att ge förslag på förändringar som redan i dagsläget går att implementera ho's EWP samt hur dessa bör genomföra's både nu och i den nya fabriken. MetodRapporten bygger på flertalet kvalitativa komparativa fallstudier. Primärdata har framförallt samlat's in genom observationer i EWP:'s produktion samt vid de besökta fabrikerna i Danmark och Tyskland.

Vår studie har som syfte att uppmärksamma på vilket sätt ledarens kommunikation återspeglas i medarbetarna och anställningstillfredställelse vid en omorganisation. Genom att se organisationsförändringen genom medarbetarnas subjektiva upplevelser hoppas vi kunna hitta nya insikter för att bättre kunna hantera framtida organisationsförändringar. Vårt syfte är således att belysa såväl ledarnas uppfattade kommunikation (utifrån medarbetarens perspektiv) samt medarbetarnas egna uppfattade emotioner i relation till en omorganisering..

This Swedish essay deals with a study of two tourist brochures of Värmland from two different years, 2005 and 2007. The purpose is to examine what their differences and similarities are through a comparison. My focus is put on what tourist categories the brochures mainly turn to. I want to se if they turn to all tourists or if they lean towards a special group of people.To guide me I have used both textual and picture interpretation.I have created my own tourist categorization as a tool for my study, named The matter tourist-related categorization. It contains six categories which all have some common denominator where tourists will fit in.The result shows that all tourist categories are mentioned even if some are more frequently mentioned than others.Key words: Tourism, brochures, categorization, interpretation, nature and culture..

When building large buildings, such as compartment buildings, there is a number of deliveries arriving on the construction site daily. In order to receive these deliveries without disturbing the rest of the work going on JM often books a fixed unloading time. When doing that they can be prepared when the delivery arrives. Making sure there is a suitable unloading area, someone to meet the delivery and when needed proper machines, such as a tractor or a crane, to help unload bigger deliveries. The person receiving the delivery is supposed to make an acceptance control where they check the delivered goods making sure nothing has been damaged in transport and that they have received what they were supposed to receive.

UGL-courses (Understanding Group and Leader), given in Sweden since the beginning of 1980, are a frequently used leadership course in all sectors of the working life. This essay purpose was to compare course members experienced benefit between two educational organizers. No earlier studies in the subject where to be found. The method chosen was quantitative. A questionnaire was sent to participants in Swedish Defence Forces and The Swedish Confederation of Professional Employees.

The purpose of the study is to describe how financial management functions within the individual and family care services in three mid-sized municipalities.27 interviews with managers and key personnel at three management levels in Örebro, Växjö and Jönkö-ping were conducted using a descriptive approach and qualitative method. In addition governing docu-ments and delineations in regards to these municipalities have been studied.The combined findings show that all municipalities have separate visions and control systems/models for their municipality with focus on management by objectives and politically determined goals, which in-clude economical measurements and requirements for the departments. Moreover, are also tracking sys-tems, which are described as following up on the results thru indicators and/or measurable goals. The municipalities utilize framework financials and budget processing on a high level and its timings appears similar in each municipality.Additionally the study has shown that there is a desire and aspiration to implement central economic goals in all three municipalities. The interviewees describe how they use their leadership to anchor, follow up and create participation in economic objectives and results thru instrumental and institutional leadership.

The purpose of the thesis is to examine why women face greater difficulties than men in the management consulting industry when advancing as well as to identify potential success factors that enable women to overcome the existing difficulties. In order to fulfil the purpose, a theoretical framework including gender and organisational theory has been applied to a qualitative case study of two Swedish management consulting firms. A number of difficulties have been identified related to women's career advancement, which are the following: the male leader and the stereotypical male leadership, firms having higher expectations on women's performance, women's reluctance to self-promotion and to play "the organizational game", women's preference of social networks, men's tendency to promote other men, and the choice and conflict between a career and family life. The identified success factors that enable women to overcome these difficulties are: adapting the male leadership style, having an extrovert behaviour, becoming more active in professional networks, promoting one self, actively seeking to gain more attention, and prioritising one's career. These success factors can be summarised as women adapting a more male-like behaviour.

Titel: Ledarskap det sociala stödets påverkan av arbetsrelaterad stress ? En studie inom fastighetsmäklarbranschen Nivå: C-uppsats i ämnet företagsekonomi Författare: Nathalie Holm och My Gustafsson Handledare: Pär Vilhelmson, Maria Fregidou-Malama och Kristina Mickelsson Datum: 2015 ? maj Syfte: Samhället och specifikt säljyrket blir allt mer komplext och har bidragit till ökad arbetsrelaterad stress. Studiens syfte är därför att få en ökad förståelse om ledarskapet och det sociala stödets betydelse för att motverka arbetsrelaterad stress i säljande organisationer. Forskningsfrågorna som ställts är följande: 1)    Vilken betydelse har ledarskapet för upplevelsen av arbetsrelaterad stress?2)    Vilken betydelse har det sociala stödet för upplevelsen av arbetsrelaterad stress?3)    Anses det vara ledarens uppgift att bidra med/ge socialt stöd till sina anställda? Metod: Eftersom syftet har varit att öka förståelsen inom ämnet, har studien gjorts med en kvalitativ forskningsmetod där data har samlats in genom semistrukturerade intervjuer.

The aim of this study was to explore and gain understanding of the situation between managers in different forms of human service organizations. I chose to use a qualitative method and conducted semi-structured interviews with five professional middle managers in the public sector. To accomplish my purpose, I worked on the basis of several questions. The questions dealt with the role of middle management and what it involves, how it is perceived and what the middle managers think of the specific requirements for them and their leadership in organizations that provide services relating to people.  As a result of the analysis I have used the theory of social roles that describes the meaning of the different roles and role conflicts that arise in connection with various and conflicting expectations. The review of the results shows that middle managers in human service organizations experience to have to deal with a complex leadership role.