The aim of this thesis is to examine the existence and prevalence of earnings management in Swedish companies. Theoretical frameworks often suggest that there are strong incentives to practice earnings management. The research area of earnings management has, to date, mainly focused on detecting earnings management. However, to our knowledge, no such studies have been conducted on Swedish companies. This thesis provides evidence of the existence and prevalence of earnings management in Swedish companies.

Uppsatsen är baserad på en fallstudie gjord på Tetra Pak. Syftet med fallstudien var att utforma en lista med faktorer att som bör beaktas för att ett införande av ett Competence Management-system ska bli framgångsrikt. Tillvägagångssättet i fallstudien har varit en dokumentstudie och ett antal intervjuer. Använda teorier är hämtade från områdena Change Management, Knowledge Management, Competence Management och Human Resource Management. Undersökning resulterade i ett antal intressanta faktorer som bör beaktas.

Syftet med uppsatsen är att undersöka frekvensen av krisstrategier inom livsmedelsbranschen och hur pass sofistikerade dessa strategier är. Vidare vill vi se närmare på en del av de moment som crisis management-teorierna behandlar. Förekomsten av krisstrategier är stor, men endast ett fåtal av företagens strategier uppfyller våra kriterier för att anses såsom mycket sofistikerade. Företagen anser själva att det är viktigt med crisis management, medan de i verkligheten inte i lika hög utsträckning har de element som författarna till den crisis management-teori, vi använt oss utav, menar ska finnas med. Företag som varit i en kris har mer sofistikerade krisstrategier än de som inte har upplevt en kris under de senaste 20 åren..

AbstractBachelor thesis G3 in Business Administration, Linnaeus University School of Businessand Economics, Financial Control, 2FE90E, Spring Semester 2010Authors: Kennerth Eriksson and Leo H KochAdvisor: Lars-Göran AidemarkTitle: Balanced Scorecard in governmental organizations ? About, how and its meaning.Background:  The Balanced Scorecard is a Control System that includes both financial andnon-financial measures which intend to link the short-term business management with the long term vision and strategy. Businesses in the public sectors are different fromthe private sector on several levels and they often seek to reach multiple targets.Therefore, their choice of Control System becomes interesting. According to the SwedishNational Financial Management Authority (Ekonomistyrningsverket) among others, thereis no clear knowledge of how widespread the Balanced Scorecard is in governmentalorganizations. The lack of that knowledge is one of the questions at issue with this thesis.Is it only a few organizations that are using the Balanced Scorecard or parts of the model?Another question at issue is about how the Balanced Scorecard is used in the point ofcontrolling in the organizations we chose to investigate further.Purpose: The purpose of this thesis is partly to investigate the existence and use of theBalanced Scorecard in governmental organizations and partly to describe the design ofthe Balanced Scorecard in the studied organizations and explain why they have chosen towork with the Balanced Scorecard and what impact it has on them.Demarcation: The first part of this study has been demarked to only look at the existenceof the Balanced Scorecard in governmental organizations.

This report aims to provide an insight into the particle physics of today, and into the research that goes on within the field. The focus is partly on the recent discovery of the Higgs boson, and partly on how software can be used to simulate processes in particle accelerators. Basic concepts of particle physics and the search for the Higgs boson are discussed, and experimental results, including those from the Large Hadron Collider, are compared with simulations made in MadGraph 5. Furthermore, simple new models of particle physics are created in FeynRules, in order to make simulations based on the models. To support the presentations of these aspects, some of the underlying theory is built from the ground up.

The purpose with our study is to investigate in which way a public field of action has succeeded to make the economic management more effective and also find out which factors/activities that have contributed to get the result of the budget in balance. We also want to find out in which degree the balanced scorecard (BSC) has contributed to the positive result of the budget. Method: We had started out from the qualitative method theory which is based on the hermeneutic theory, because we will interpret and understand. With this starting point we have chosen to use a case study with semi-standardised interviews supplemented with information from different documents, and to get the theoretic connection we have studied literature in the subject field. The analyse and even the theoretic connection have then started from, for this study, a special analyse model. Results: Througt systematic and target-concentrated management and through cooperated factors, with stress on a leadership that is both professional, visionary and un-combined, and there the staff´s is seen as a important resource, and there it is a clear strategy and objective to keep the cost of the activity within assigned budgetframe, has a public field of action, as the clinic of hab./rehab.

The aim of my thesis is to obtain knowledge of textile wastewater and textile sludge from an environmental perspective, which can be used as a basis for the  ?Sweden Textile Water Initiative? guidelines for a sustainable sludge management. In my study I have mainly focused on textile dyes, salts and metals and their routes during wastewater treatment.This paper is partly a literature review, which I began by identifying the pollutants discharged from each textile process. Then I studied wastewater and sludge quality, environmental aspects, possible treatment and recycling methods. I have also tried to find existing type of guidelines in order to make comparisons.

This 3d navigation application is a part of a project that helps the user to learn and find the right position on a map with many exercises, the user has a compass nearby that he/she can use to find the position that requires to get the right answer on that particular exercise. Macromedia's Director is used for the creating of the program, where Lingo has a importent part as the script language for the scenes in Director. A 3D scene is build up with codes in Lingo, a few 3d models and serveral overlays are created and displayed on the screen. Different kind of textures from pict files are is representing the overlays and put on the 3D models. That give the user a more pleasant experience when going through the exercises that helpes the user when he/she is going to navigate on a boat at sea..

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.

This report that is written in cooperation with Peab Sverige AB, studies the information and knowledge management from the production support to the production management. The conclusion of this report is that to have a good and functional information and knowledge management it is necessary that the company has a good way of regain and handling experiences from its projects. The way to do this is to develop the managing system on the production management?s terms. It is also critical to find an easy way for the production management to use the system..

Sustainability issues have become increasingly high-profile and important in recent decades. In addition, quality issues have come to play a central role in corporate marketing, strategy and management. The word quality can be defined differently in different contexts. This paper focuses on the concept of quality, based on the Total Quality Management perspective, which in Swedish has come to be known as Offensiv kvalitetsutveckling. Offensiv kvalitetsutveckling has been described as a theoretical framework in which an organization continually strives to meet and preferably exceed customer needs and expectations at the lowest cost through continuous improvement, and in which all members of the organization are committed and focused on the organisation's processes. The purpose of this study was twofold. First, to clarify the applicability of the theoretical model Offensiv kvalitetsutveckling as a theoretical explanatory model. Second, to explore how Max Hamburgerrestauranger AB performs according to the values in Offensiv kvalitetsutveckling. A multiple case study was conducted in order to explore these topics. The results showed that Max Hamburgerrestauranger AB is working in a dedicated and value-driven manner, aligned with the values ??that form the basis for Offensiv kvalitetsutveckling. The results also showed that the model for Offensiv kvalitetsutveckling could serve well as a theoretical explanatory model, but that the model would benefit from being developed, enriched or integrated with other models.

Den lärdom vi har fått är att det finns svårigheter att använda lönekriterierna för individuell lön som motivationsfaktor som de är utformade idag. Vi anser att studien har medfört till en ökad förståelse för de svårigheter som finns i samband med individuell lön inom offentlig verksamhet.

With new energy directives in place, the Swedish Social Service (SSS) stands beforethe challenge how to reduce the energy demand in its locales. It is a complex matter,as the locales are rented from various property owners and it becomes a question ofhow to reduce the operational electricity and influence the property owners to workmore with energy efficiency. This thesis takes a balanced research approach in threeparts. Firstly a qualitative part in form of interviews with personnel at the SSS and itsproperty owners, secondly a quantitative part of descriptive nature in form of energystatistics and thirdly a literature review of Energy Management (EM) Supply ChainManagement(SCM), Green Supply Chain Management(GSCM) and EnviromentalPerformance Indicators (EPI). This in order to be able to give normativerecommendations of how the SSS should act to reduce its energy consumption in itslocales and provide new insights on how EM, SCM, GSCM and EPI can be applied ineffect.

The purpose of this dissertation is to create an understanding of how a personal idea in the mind of an entrepreneur becomes an outspoken vision in one biotech company. More specifically, for what purpose the vision is used at different stages, how it is communicated, its content and what impact previous visions have on future vision work and in order to reach a deeper understanding of how vision develops over time and how it is used we have employed a qualitative approach based on a case study. The theoretical framework starts with the concept of vision and related concepts. Furthermore, the entrepreneur?s and manager?s usage of vision is examined.

Forest management contributes to the changes in forest structure by turning heterogenous forests of varied age into homogenous forests of similar age and thus affect bird species depending on different structures or habitats which are lost during forestry. In this report, a study was made to investigate how the amount of decidious trees, dead wood and variation in tree diameter affect bird diversity. The purpose of this study was to be able to give forest management guidelines to increase bird diversity. This study was conducted by investigating 65 transects in forests of different structure south of Linköping, Sweden. Along the 65 transects, birds were inventoried as well as the vegetation.