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..

Background:Companies are beginning to see the world as their market; not only to seek global opportunities but also to oversee the global competition. Although most people connect globalization to export and import of goods, the globalization process also affect the businesses distinguished by service. The corporations are faced with higher demands of adaptation, which in turn leads to higher needs of skills and knowledge, which of course is very important in business such as the hotel industry. A motivated employee can perform better and furthermore has a stronger sense of belonging to the organization and might therefore be a key to future success of the company.Purpose:The main purpose of this essay is to compare the motivation strategies and reward systems chosen by the management and match this with what the employees are requesting. By doing this we can compare the different objects studied in this essay and furthermore we will be able to see which hotel that has the best match.

SAMMANFATTNING Titel: Konvergensen av externredovisningens och ekonomistyrningens tidsperioder ? med fokus på budget. Nivå: C-uppsats i ämnet företagsekonomi. Författare: Jessica Gustafsson och Gustav Sandkvist. Handledare: Stig Sörling och Tomas Källquist. Datum: 2014 - Juni Bakgrund: Sedan länge har en diskussion förts gällande relationen mellan externredovisningen och ekonomi- och verksamhetsstyrning. En del forskare menar att det råder en konvergens mellan dessa system. Studier som gjorts inom detta område har varit inriktade på olika fördjupningar. Det är bristen på forskning inom fördjupningen om de båda systemens tidsperioder som väckt vårt intresse att utforska detta närmare. Syfte: Syftet med studien är att skapa förståelse för hur externredovisningens tidsperiod kan påverka företags ekonomistyrning och interna styrmedel, med fokus på budgetering. Metod: Studien har genomförts via en kvalitativ design med en abduktiv ansats.

Lean production härstammar från företaget Toyota och Taiichi Ohno?s begrepp ToyotaProduction System. Metoden är idag ett dominerande styrmedel bland organisationer. Därmedhar konceptet implementerats i allt fler västerländska resultatstyrda organisationer, varsparametrar för kontroll skiljer sig mot de lean production utgår från. Dess innebörd sträckersig över stora delar av en organisation, vilket bidrar till begreppets komplexitet.

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.

To be able to feel a sense of belonging, people need to have the possibility to take part of the information from the society. Hearing-impaired don?t have the same possibility as hearing people when they want to take part of the information, therefore they don?t get the same benefit. This contributes to a feeling of not belonging and a sense of limitation in different social occasions. Therefore the society needs to be accessible to everyone regardless disability.

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.

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.