In order for companies to be competitive they perform different types of development projects.  Due to globalization a greater focus is added on costs, not least on costs in development projects. Project controllers are involved in development projects in order to review the financial aspects. The authors have examined the role that project controllers hold in respect of two Swedish manufacturers, Volvo CE and Scania CV. The investigation has revolved around three main issues where the authors conducted interviews with controllers that do not work in development projects and project controllers in development projects. The goal of the interviews was to gain a greater understanding of the role of project controllers, how this role will differ from those that do not work in development projects and the difficulties faced by project controllers.

Background: Currently Sweden has the possibility to like other EU countries raise the limits of statutory audit, but have chosen significantly lower limits. The reform was adopted in 2010 and only applies to smaller companies and there is great pressure for the limits to rise in future. This would enable Swedish companies to compete on equal terms in Europe. Aim: The aim of our study is to investigate the impact of the removal of the statutory audit for smaller companies from audit and accounting bureaus perspective and also the possible impact if the limits were to rise. Furthermore we want to explore how the supplies of other financial services have developed as a result of this.

The objective of this thesis is to examine the capital structure of Swedish small and medium sized enterprises (SMEs). Accounting data from Swedish game developers, combined with the result from a survey, is used to examine their financial conditions and capital structure decisions. We find that non-debt tax shield, firm size, growth opportunities and age are, to various extents, the determinants of capital structure in the game industry, while effective tax rate and asset structure have marginal effects. Our study also implicates that most of the existing capital structure theories can explain SMEs leverage decisions to some extent; however, some adaptation is needed to fit these theories into the SME context. Additionally, we find the existence of a financial gap in the game industry which might need efforts from both demand side and supply side to eliminate..

Background and problem: The abolishment of the mandatory audit in Sweden resulted in a marketorientation in which the small sized enterprises gained a stronger position. Theaudit firms are faced with the challenge to better meet the clients need and todemonstrate the value of audit now when it is optional. In coherence with thisclient focus it is endorsed to implement a value-based pricing that primarilyconsiders the client?s value and willingness to pay. The value of audit andaccounting services to small sized enterprises is not yet fully investigated, whyit is difficult to implement a value-based strategy.Aim: The aim of this study is to investigate the value of audit and accounting servicesto the small sized enterprises through the study of which attributes theseservices consist of and which priority the small sized enterprises attach to thedifferent attributes.

The work organization variable control and the individual characteristic psychological flexibility are two concepts that affect employees? well-being at work.This cross-­sectional study examined the extent to which these variables correlated with burnout, mental health and job satisfaction among homecare workers in Sweden (N=68). As hypothesized, results showed that both control and psychological flexibility were associated with burnout and job satisfaction. Findings also showed that psychological flexibility was associated with mental health. Moreover, the results indicated that there is an interaction effect between control and psychological flexibility in relation to these variables.

For research purposes Saab has developed a generic mathematical model denoted VEGAS of an aircraft with a configuration similar to JAS 39 Gripen. Today parts of Gripen backup control system are used also for VEGAS making the system subject to both corporate and defense secrecy. The main objective of this master thesis is to design, verify and implement public pitch axis flight control system for VEGAS. Furthermore, simplifications regarding the design process is to be examined. Design of pitch axis flight control system for the entire flight envelope has been carried out.

In this study, the efficiency of a newly launched predatory mite, Amblydromalus limonicus, has been examined for its potential to use as a biological control agent in cucumber production. A. limonicus can be used for biological control of two thrips species, Frankliniella occidentalis and Thrips tabaci. Field trials were conducted in greenhouses of two conventional cucumber growers in Scania, the southern part of Sweden. The basic control agent used against thrips was the predatory mite Amblyseius swirskii. In selected areas, additional A.

AbstractAuthors:Stefan Harrå and Magnus BjörkAdvisor: Markku PenttinenTitle: Accounting Consequences of the change in pension accounting Background to problem: When the revised IAS 19 comes into force January 1, 2013, it means that two of the three accounting principles for defined benefit pension plans are disappearing, including the corridor method. The corridor method has made it possible for companies to defer its actuarial gains and losses. Now that the corridor approach abolished then the unrecognized actuarial gains and losses immediately be covered by equity, which involves very large amounts of some companies. Why the amounts have grown so big is much because of the discount rate. The discount rate is a controversial parameter, and there is disagreement on how it should be fixed.Purpose: The purpose of this thesis is to examine the accounting implications this will have for the company applied the corridor method, and if there is some parameters in the actuarial assumption that is more important than others.Methodology: The thesis has mainly been based on a qualitative research through qualitative interviews with a small sample that is affected by this change.

Purpose: The main purpose of our study is to explain how the disability management in the municipality of Karlskrona can design its balanced scorecard from a theoretical basis. The mission of the balanced scorecard is to improve the management control system. To achieve the main purpose we have to study the problems that exist with the current control system, which then becomes our second purpose.Method: Our study has a qualitative approach. The design of the study is a case study in which one case has been looked at. The empirical data is collected through interviews and documents. We have gathered our theory through scientific articles and literature.Results: The goals set by the board are unclear and hard to define.

In Korsnäs district Dala Väst there were problems with information concerning their younger forests, mainly those in pre-thinning stage. They were divided into large, heterogeneous stands with often poor stand data quality. In 2006 an aerial photo interpretation of the young forests was conducted to fix these problems. Necessary information to get from the interpretation were silvicultural management suggestions, new stand delineation and new stand data. This thesis is supposed to evaluate the quality and usability of the interpreted data. To evaluate the interpretation an objective control inventory was conducted in 60 stands, either through callipering or counting stems.

Uppsatsens syfte är att undersöka hur företag använder sig av den interna information som affärssystemet genererar. Vi i studien vill också studera skillnader mellan en teoretisk idealbild och praktisk användning. En kvalitativ fallstudie av Perstorp AB genomförts för att undersöka ovanstående. Den primära insamlingsmetoden var en besöksintervju. I studien presenteras ett urval av de befintliga teoretiska referenserna kring information, affärssystem och styrning, samt hur dessa hänger ihop inom ramen för studien.

Titel: ?När det inte går som det är tänkt? ? En studie av Sveriges finansiella institut och deras hantering av mål i samband med operativa risker.Seminariedatum: 31 maj 2011Kurs: 4FE03E Examensarbete ? CivilekonomprogrammetFörfattare: Josefine Martinsson och Sofie Schelin KärrasNyckelord: Operativ risk, Mål, Management Control System, Risk ManagementSyfte: Syftet med denna uppsats är att beskriva hur Sveriges finansiella institut arbetar för att sträva mot målkongruens gällande mål som berör operativa risker enligt Basel II samt att ge tänkbara förklaringar till generella mönster i de finansiella institutens tillvägagångssätt. Med hjälp av hypotesprövningar syftar vi till att söka dessa tänkbara förklarningar.Teori: Den teori som vi främst använt oss av i denna studie är teori om omvärldens påtryckningar, målkongruens, Management Control Systems, Risk Management och Operativa risker. Information som presenteras av BIS angående hur operativa risker bör hanteras ingår även i vår teoretiska referensram. Övrig information om Basel II som syftar till att skapa en förståelse kring hur de operativa riskerna är reglerade presenteras i Bilaga 1.Metod: Undersökningsmetoden som använts i denna studie är en surveyundersökning.

This study investigates whether the permanent measurement bias (PMB) has changed over time for Swedish companies listed on the Stockholm Stock exchange at least one year during 1996-2000 or 2005-2010. By using the Residual Income Valuation-model the markets' implicit value on PMB is generated through reversed engineering, as values for all variables except PMB are entered such as the market perceived them at the specific valuation date each year. This implicit value is classified into industries and then sorted by their median. Statistical tests are performed to see if there is a difference between the industry median and the accounting-based values on PMB. The difference from period one to period two is also statistically tested for.The study finds that the implicit values on PMB have changed somewhat between the periods; however the fluctuations are not statistically significant.

Syftet med denna uppsats var att genomföra en processanalys av order- och faktureringsprocessen och identifiera eventuella kvalitetsbrister i processens ledtid..

Hur chefer kan styra sina företag på ett strategiskt vis med hjälp av prestationsmätningssystem och hur finansfunktionen kan hjälpa till att implementera företags strategi..