Problem: Is the free cash flow a value relevant accounting measure in relation to the Swedish stock market?Objective: The aim is that by using an investment strategy to examine whether the free cash flow is an accounting measure that could be perceived as value relevant in relation to the Swedish stock market.Method: The paper is based on a quantitative survey of empirical evidence that has been collected from companies listed on the Large and Mid-Cap lists of the Swedish stock market.Theoretical Frame of reference: value relevance, cash flow, portfolio theory, drive theoryResults: It was concluded that the study results conform to the Finnish survey results. The portfolio shows higher returns than the OMX index..

The thesis has two aims to first describe the phenomena by explaining how interim management works and what the charachteristics of an interim manger are. The second aim is to look at the value issue of interim management; What value does an interim manager provide to a company and how do interim managers try to capture and cultivate this?The qualitative method has been used. The interim management market analysed in this thesis can be stated to consist of three parts; the interim manager as a provider of knowledge, a client firm in need of a temporary manager, and an interim agency in between working as an intermediary/supplier. The characteristics of interim managers are; they are in general self-employers and rather generalists than specialists, meaning they are experienced and have great knowledge skills.

Syftet med undersökningen var att se om det fanns någon skillnad i Locus of Control och arbetstillfredsställelse hos män och kvinnor i privat och offentlig sektor. Antal deltagare i undersökningen var 60 där två urvalsgrupper använts bestående av privat (n = 30) och offentlig (n = 30) sektor i Blekinge och Skåne län. Mätinstrumenten som användes var ett arbetstillfredsställelseformulär och ett Locus of Control formulär. T- test, korrelationsanalys, multipel regression och tvåvägs-ANOVA användes för beräkning av data i SPSS. Slutsatser som kunde dras var att män generellt sett är mer tillfredsställda än kvinnor och att offentliganställda är mer tillfredsställda än privatanställda.

The purpose of this thesis is to investigate if the stock market reacts differently to accounting information, depending on the stock market climate. The study focuses solely on stocks listed on the OMX Stockholm 30 during each year from 2005 to 2009. By applying the concept of Earnings Response Coefficient we can estimate how the market reacts to accounting information. The dependent variable in the equation is the market reaction on unexpected earnings, in the study described as the abnormal return on stock. For quality purposes we measure this on a ±1,5,10 and 20 days basis.

Frågeställningar:På vilket sätt påverkas personalens arbetsmotivation av personalkostnadsbesparingar?Vilken betydelse har arbetsmotivationen vid personalkostnadsbesparingar för det finansiella resultatet på kort och lång sikt?.

The purpose of this study is to describe and analyze how auditors are affected by quality controls and if audit practice changes because of quality controls. To fulfill the purpose of this study there has been interviews made with five auditors. The conclusion by this study is that the interviewed auditors work practices are affected by quality controls and that the extent and effect depends on the auditor and the office that the auditor works in. The auditors who worked as quality reviewers at the agencies where they are employed at, we felt that they were more secured in the response towards quality controls. This may be because they are quality reviewers themselves and they know what the quality control requires and what must be met to be approved.

This essay aims to examine managers experiences of control at the workplace within the property sector, and how these experiences differ between female and male managers. This study is a qualitative single case study that intends to offer a deeper understanding of a unique case and uses an abductive method approach. The essay is based on two main theories, Foucault?s (2003) theory of control and the gender system of Hirdman (1988, 2001) and is supplemented by previous studies of the modern workplace. The study is based on eighteen semi-structured interviews that aims to capture the participants personal experiences regarding control at the modern workplace, and the norms, surveillance, hierarchies, and self-discipline that make up this control.

Lund who has over 90 systems in 12 departments and now wants to streamline the management of these IT systems. Governance of IT systems is something that Lund would treat as it carried a large amount of changes in their practices, where the control is something missed in trying to standardize their systems. What's missing for Lund Municipality is routine to fall back on in order to streamline the management when they get into these complex situations.Given that Lund treat so many systems make it so that the situation quickly becomes very complex due of the organization's structure. The municipality is divided into twelve departments that have their own goals, it is an organization that is organized, which makes creating standards become complicated when all departments have different needs. Our study was based on a framework that deals with complex environments that lack a clear definition.An analysis was conducted where we started from the theory associated with the interviews conducted in which we aimed to understand their decision and understand the processes that affect system development.

Universal Design is a well established methodology with the fundamental purpose of designing products to be usable for as wide audience as possible, without the need of special adjustment to suit the individual. In this essay, Universal Design has had a clear influence in both the process and the result. The choice to use Universal Design as methodology in this usability evaluation, has essentiallv to do with the target audience.As a part of the design process of MyTobii C8 has Tobii Technology ask for a usability evaluation. MyTobii C8 is an 8" touch screen computer with a windows based operating system which will initiate the software MyTobii C-Series Control. MyTobii C-Series Control is the control panel for MyTobii C8, whose interfaces constitute the platform for various modificarion of the unit.

An increasing demand for wood products in China has resulted in large areas invested in fast-growing tree plantations of eucalyptus. Eucalyptus plantations are often associated with an intensive management including fertilization. By understanding the effects of fertilization and where in the ecosystem nutrients are accumulated a more sustainable forest management could be achieved. In this study, a nutrient budget including all biomass and soil components was created for Eucalyptus urophylla. The examined nutrients were nitrogen, phosphorus and potassium.

This thesis considers the development of the software for an, newly developed, embedded real-time control system, based on a Periferal Interface Controller (PIC). The control system is developed to be used for several different applications. In this thesis work, software for two different applications are developed. The first task is a time controlled system, while the other task is implementation of aPI-/PID-controller. A user interface is also developed and implemented.The time controlled system is an automatic horse feeder, which is used for feeding horses at certain predefined points in time.

Today we live in a world where the demands increase in the aeronautics industry. This creates a situation where no mistakes are allowed about the regulations and for those who are supposed to follow these. Safety comes first, tracking of components, Service Bulletins which are recommendations from the manufactures and Airworthiness Directives which are demands from the authorities, these need to be updated at all time and everything that is done on a aircraft need to be documented.This creates a situation where today maintenance shops need to have full control of all parts of the organization, which creates a need for a working data system.The goal with this exam work is to evaluate the best way to implicate the new bought data system called "System Aircraft Management" on the basis of the needs of Täby Air Maintenance AB. The system are supposed to get started technically and also be implicated to the users of the system. This work will be focused to create a effective working plan to get SAM implicated with no interruption in the daily work.

Kommer snart ;).

The strive for control over employees has developed throughout the years. This paper has its focus on how normative control can work as a powerful method to create and uphold a sought for behavior. Many companies have found an interest in a higher moral stance to get competitive advantages, and offer their customers and partners a more ethical product. This phenomenon has in Sweden resulted in a sphere of companies who has earned the R-licens. The R-licens is earned by companies if they fulfill ethical and cultural criteria.

The aim of this study was to increase the knowledge about if and how the National Value System?s goal of a life with dignity for the elderly pervades the work in home care organisations. The study was based on a qualitative research method and was conducted through interviews with professional care givers in home care organisations, there were five individual interviews and one pair interview. The background for this study was the National Value System for the eldercare that was introduced in 2011. The theory of New Public Management and the concept of Rationality of Caring were used to analyse the result.