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.

Syftet med denna uppsats är att kartlägga hur Performance Management-system praktiseras inom svenska organisationer. Med utgångspunkt ur de teorier och modeller som återfinns i litteraturen ska sedan resultatet analyseras. Samtliga av de undersökta industrikoncernerna har tagit till sig PM-synsättet och praktiserar det i någon mån. Skälen till detta benämns vara att verktygen i större grad än annars kan få hela företaget att uppnå gemensam fokus på företagens målsättningar. Hur detta senare visar sig i hur företaget faktiskt jobbar finns det, en del att vara ifrågasättande emot.

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.

This Degree Project is a cooperativ work with the advertising agency PAX in Falun and the industrial companyRemote Control, who constructs and sells actuators for the global market.The assignment concerns bringing out a graphic profile, or with another expression a Design Management, forRemote Control AB graphic materials. Remote Control AB has a quality certification ISO 9000 and is workingwith, when this report was wrote, an environment certification ISO 14001.The Company has been paid attention to Internet and other media.The supervisors are familiar to that Design Management is a soon coming competition element, like quality andenvironment management.This Degree project contains research, analysis and the construction of graphic material. The research has beencommitted most of the time to trace the customer, the market and the competitor, because its the most importantphase. It?s also important looking at competitor?s way of working with marketing management, so you can separatethem from the own company..

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.

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.

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.

The aim of this study is to enhance the knowledge of target and performance management?s effects on the judiciary. In the past decades there have been a number of reforms in the general public sector of many countries. The management philosophy often used to describe these public sector reforms is called New Public Management (NPM). One main theme has been an increased focus on the management control systems, for example a greater emphasis on target and performance management.

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.

Motivationsskapande åtgärder är avgörande för de anställdas nöjdhet inom organisationen. Vad som motiverar de anställda varierar från individ till individ. Vårt resultat visar att det existerar ett samband mellan de anställdas nöjdhet och hur väl organisationens strategi, struktur, utvärderingar och belöningar stämmer överens med olika karriärinriktningar och drivkrafter. Studien visar även att de anställdas nöjdhet påverkar kundernas nöjdhet med servicen..

The purpose of this thesis is to investigate whether placement, using a special display, of ecological products, will have an effect on consumer buying behaviour and thereby sales of these products. When talking about sales we refer to the amount of ecological products that are being bought, habitual and unplanned, as a response due to the placement of the products in-store. To further elucidate the purpose, the thesis will focus on if the placement of the products itself will have an impact on the customers? attitude towards buying ecological products. A deductive approach was applied where we did a quantitative study using triangulation to receive data to reveal if the placement of ecological products had any effect on the sales of these products.

The aim of this study is to examine and analyze how management control mechanisms evolve within an organization when a requirement of return on equity is imposed, as well as why the mechanisms evolve the way they do. A case study was performed on Samhall, a Swedish state-owned company, which has the aim to help people with disabilities develop by providing meaningful work. The framework provided by Samuelsson, defining five means of control in organizations was used to structure the study. Further, theories within New Public Management have been used to provide the reader with a proper background to the research area. Theories from the institutional field of organizational research have also been used to provide further depth to our analysis.

Idag har de flesta företag och organisationer någon form för intranät-lösning. Dessa lösningar kan vara både mer och mindre sofistikerade, men har oftast det samma syfte; att distribuera organisationens information till dess medlemmar.Denna uppsats ägnar sig åt intranät och fördjupar sig i ett begrepp som vuxit starkt de senaste åren, nämligen Content Management System (CMS). Jag fokuserar särskilt på val av Open Source CMS, för implementation i mindre organisationers intranät.Uppsatsen är ett resultat av omfattande litteraturstudier inom sitt område och bygger främst på vetenskapliga artiklar av ledande experter. Ytterligare en källa är resultatet av en enkätundersökning, som också redovisas i uppsatsen. Denna enkät hade som ändamål, att kartlägga användares attityder till deras CMS-intranät.Uppsatsens kanske viktigaste resultat är en redogörelse för hur ett moduliserad CMS-intranät skulle kunna utformas, baserad på bl.a.

The public health care sector has come under increasing pressure to cut down costs, maximize productivity and satisfy patients' needs during the 1990s and onwards. As a way of "getting more for less" quality management has been introduced. Originating in the private manufacturing industry, quality management has a strong focus on productivity and efficiency, aspects which are measured in quantitative terms. However, there are strong concerns that quality management is a means of speeding up the marketization of public health care by introducing core values much different from the ethic and medical norms that traditionally underpin health care organizations.This essay focuses on how quality management has been introduced to, and transformed by, public health care. A theoretical framework based on new institutionalism is constructed, and translation theories are used as a way of illustrating how the medical institutional environment, in fact, changes the concept of quality management.

The purpose of this study is to, from the preschool teachers? point of view, deepen the knowledge about influential factors regarding a mandatory report from preschools to the Child Protective Agency (CPA) when suspecting child maltreatment and feeling uneasiness regarding the child. The purpose is also to furthermore investigate collaboration between preschools and the CPA in Hagfors municipality. The study has the following questions: How do preschools teachers handle their suspicions and uneasiness about a child being maltreated? Which factors can be influential on whether or not the suspicions are reported to the CPA? Which experiences do preschool teachers have of collaboration with the CPA?The study is based on qualitative methods in the formof individual interviews.