Background: Liquidity and the management of liquidity are of great importance for companies. Cash management is not a new term, but the need for it has increased recently, for one thing because of the internationalisation and growing harmonisation between the countries in Europe. Netting is a cash management technique, where receivables and liabilities are netted. This technique can be used to release capital and increase the company?s cash flow by reducing the number of transactions in the internal payment system.

Work, especially that in complex, dynamic workplaces, often requires subtle, local judgment with regard to timing of subtasks, relevance, importance, prioritization and so forth. Still, people in Nuclear Industry seem to think safety results from people just following procedures. In the wake of failure it can be tempting to introduce new procedures and an even stricter "rule following culture". None, or at least very little, attention is given to tacit knowledge and individual skills. I am aiming to highlight the inadequacy of putting too much trust in formalization and that reporting and trending of events will contribute to increased learning, an increased nuclear safety and an efficient operational experience.

Vårt syfte med denna uppsats är att ta reda på vilka nyckeltal som de undersökta företagen använder och hur de ingår i företagens strategiarbete när det gäller personalbefrämjande åtgärder. Vi har konstaterat att personalbefrämjande åtgärder och nyckeltal ingår i strategiarbetet hos de undersökta företagen. Företagen ser sin personal som en resurs värd att vårda. Vår uppfattning är att det lönar sig att satsa på en frisk och välmående personal som i slutändan ger lönsamhet för företagen.

Denna studie fokuserar på effekten av IFRS/IAS på earnings management. Huvudsyftet är att identifiera earnings management före och efter införandet av IFRS/IAS för att klargöra om de internationella redovisningsstandarderna har påverkat förekomsten av resultatmanipulering inom svenska börsbolag. Perioden som studeras är åren 2002-2008. För att identifiera earnings management används den modifierade Jones-modellen som går ut på att detektera förekomsten av godtyckliga periodiseringar som ett mått på resultatmanipulering. Vi kontrollerar även för om variablerna storlek och bransch kan förklara förekomsten av företeelsen före och efter införandet av IFRS/IAS.

I have always been interested in sports, so when it was time to write the paper I chose to write about sports and economic.It has led to this problem: How is the function of management control and planning problems in sports?   Sports clubs are non-profit association and non-profit organizations aim to support members? moral and economic interests. A financial manager will lead the accounting department and have the final responsibility. The finance manager has to work to produce financial results, reports and custom operations (Högfeldt, 2011). A sports club use economic tools, usually budget.

Följande rapport ingår som en del av managementprogrammet på magisternivå inom ämnet företagsekonomi på Ekonomihögskolan vid Lunds Universitet. Rapporten innehåller reflektioner och kunskaper utifrån de praktiska erfarenheter vi fått under det projekt vi genomfört åt Sparbanken Finn kopplat till teori inom företagsekonomi. Projektarbetet på Sparbanken Finn innebar en kartläggning och analys av 14 skandinaviska banker med fokus på dessa bankers fundingstrategi. Vi vill även med denna rapport förmedla vår definition av management genom att åskådliggöra denna i en modell. De managementaspekter som presenteras i modellen är styrning, ledning, utveckling och situationsanpassning.

This report is focusing on problems with introducing standard enterprise resource planning systems (ERP) in businesses. A study has been carried out on a service and support department at a Swedish heat metering company, SVM North Node. The study aims to help the company become a better customer in choice and customization of a new ERP system. We make a description of the department studied and the work carried out there, on the basis of learning, knowledge and cooperation. As a final point we present some ideas on how computer systems could support their work, hoping that this will result in them making adequate demands on a new ERP system.

The municipalities of Sweden have a great responsibility when it comes to adapt the physical planning to a more sustainable development. The development of the society depends upon the growth of new communities and other public services, but to build new communities in a long-term sustainable manner you need good methods and guidance. This study presents four sustainability certification scheme intended to improve and adapt the planning, implementation and performance of new communities and infrastructure project to more sustainable methods based on economic, ecological and social sustainability. These systems are the latest versions of environmental classifications and similar rating schemes, but with a broader focus since they also include the social aspect of sustainability.This study aims to investigate what role sustainability certification schemes can play in local planning for sustainable development. The study compares the certification systems criteria to the tools and goals that the Swedish municipalities have been provided with, to lead efforts towards a more sustainable society.

The purpose of this ideology critical study is to investigate the hidden content in the reform Gy11 and compare it with the concept new public management. After the clarification of the hidden content, we compare the structure of the organization in Swedish high schools with the structure in public sector called new public management. The main questions of this study are the following: Is it possible to see the foundation of new public management in the Swedish high schools when it comes to the views of knowledge and the formation of goals? Which similarities can we find when we look at the organization new public management and the Swedish high school?The result showed many similarities, both regarding the views of knowledge and the formations of goals. The structure of new public management has been largely implemented in the Swedish high schools and the schools now focus more on instrumental knowledge rather than universal knowledge based on understanding.This is not surprising due to the social progress.

During the last decade, there has been an increase in the use of technology-based self-services within the retail sector. The increase is particularly noticeable within the grocery market. The reason behind the increased use of these systems is partially due to the fact that companies within highly competitive retail markets continually look for ways of decreasing costs while upholding efficiency. The problem is that it is difficult to understand the true economical implications of investments relating to these machines. The purpose of this study is to investigate and contribute with new insights regarding the cost-structures of the stationary self-checkout systems and traditional cashier desks, within the retail grocery market.

According to statistics, requirements management is identified as a major source of error to failed IT-projects. Moreover communication is identified as a factor affecting the require-ments management and can lead to deficiencies in the requirements. The requirements analyst is responsible for managing the requirements from the different stakeholders, act as a com-munication accommodator and to translate abstract requirements expressed by users to more specific requirements that developers can implement. The purpose of this thesis is to study the role of the requirements analyst to investigate the problems that may arise in working with requirements management.  To achieve the purpose we have performed a requirements management process in which we ourselves took the role as the requirements analysts. The requirements management process consisted of three phases: gather requirements, document requirements and validate require-ments.

Underdrainage is a costly investment but often a necessity to maintain rationalized plant cultivation, one can also see underdrainage as insurance to successful plant cultivation. Late ripening crops, low yield and difficult tillage cultivation are examples on an insufficient drainage. (Kvarnemo 1983) A drained field rise in land price and the scheme of the tiled drains is seen as a value item. The interest for underdrainage among the farmers follows with shifting economic situations within agriculture and has for long time been low. A big part of the Swedish tiled drainage systems is since 1930 and ahead. Many of these tiled drainage systems need to be replaced or complemented. The life length of one tiled drainage system varies with maintenance but can still remain in good function after 75 years with correct management.

The process of European Integration and creation of the single market revealed many questions and boundaries on the development and improvement of the European Social Policy. Pension?s sustainability has become the priority issue especially during the EU enlargement processes. Different policy instruments and institutions available to governments of Member States in realization of social objectives resulted in a growing diversity of pension polices which produced different combinations of public and private provisions - ?private-public hybrids? , with the state exercising different degrees of influence in their development.

Legionella can be prevented, the question is how. This report is a degree in construction engineering education at Chalmers University in Gothenburg. A comprehensive written publication for Legionella-safe plumbing installations is not available and therefore requested. The purpose of this report is to present preventative measures against Legionella bacteria growth in tap water and in other systems where Legionella bacteria are a potential problem. Technical solutions are presented including how different systems function and what their advantages and disadvantages are.

This masters thesis deals with smoke spread via ventilation systems. One aim of the thesis is to investigate and explain the differences in efforts to prevent smoke spread via ventilation systems in different countries. A second aim of this thesis is to investigate how frequently occurring smoke spread via ventilation systems in Swedish buildings are. A third aim is to investigate how uncertainties in input variables to smoke spread calculations will affect the result of calculation. To be able to do this the most important input variables are identified and analysed.