Prior studies have shown that earnings management can be used either to inform or to mislead investors about the future performance of a company. However, few studies have examined the impact of earnings management on forecasting return on equity (ROE). The aim of this thesis is to investigate whether the ability to forecast next year's ROE is improved when taking earnings management, measured as discretionary accruals, into account. This is examined by comparing a forecast model that takes the magnitude of discretionary accruals into consideration with a model that does not. The study is based on companies that were listed on the Stockholm Stock Exchange during 2002-2012.

The aim of this paper is to examine whether the theory of cosmopolitan democracy provides a satisfactory solution to the boundary problem in democratic theory. I argue that David Held's version of cosmopolitan democracy rests on two incompatibleprinciples: the all-affected principle and the all-inclusive principle. However, the theory does not need to presuppose both these principles; it requires only one of them.Furthermore, I try to show that both of these principles fail to provide an adequate solution to the boundary problem. The all-inclusive principle suggests that all citizens of the world should be included in a global democratic unit. I argue that such an ideal is not desirable since it conflicts with the principle of subsidiarity and withdraws from regional political communities their sovereignty.

Uppsatsen ämnar studera personalrelaterade problem vid en CRM-implementering. Huvudsyftet kan delas upp i fyra delsyften som behandlar vilka implementerings-problemen är, när de uppstår, hur de undviks och hur de bearbetas..

En sammanfattning av uppsatsen på maximalt 8000 tecken..

En sammanfattning av uppsatsen på maximalt 8000 tecken..

Many organizations today work in projects, a method of organizing work to provide a clearer focus on goals and more control of every aspect of the assignment. A project is, simply put, a plan to achieve a specific result. In turn, project management means to use various tools and methods to facilitate and streamline the effort towards achieving the goal with the project.Risk management is the activity that refers to finding, identifying and quantify different types of risks and take appropriate action towards reducing or eliminating these risks to the extent possible. With increased use of projects as a method of working the demands for managing risks better become stronger. The question that this thesis tried to answer was: ?What kind of risks does the IT industry think are linked to their projects and in what way does these companies manage these risks??Among the project leaders interviewed, the authors could see a great variation in lines of thought and values regarding the importance of risk management and how risk management should be handled.

Visualization plays a key role in the concept of Lean. Lean was developed in Japan as a business philosophy in order to lead to an activity, where only steps that contribute to customer value of the final product are being performed. By defining the customer value and establish visualized standards, it is possible to see when situations differ from the standard. Then it?s possible to lead the process back on track.

Trough the contact with the HR (Human Resources) department of home care management in Halmstad municipality, emerged from the management a wish for a documentation for what should be included in leadership at middle management level in the future. People in middle management positions have a large impact on the operation staff and are also in charge of the individual corporate performance and its success. As we have previously been active in the management of multiple role configurations, including middle-management positions, we have some prior understanding of the complexity of this position. The study was conducted with the aim to investigate different aspects of what leadership for middle managers in home care management in Halmstad municipality may mean to them. With the help of different theories and models various aspects were analyzed due to the impact of leadership.Due to the studies purpose and questions, two focus groups was conducted and interviews with respondents from both the lower and superior positions in home care management in Halmstad municipality was done.

Rapporten inleds med en beskrivning av WM-datas Network Management struktur och Reporting Management behov. Därefter följer en beskrivning av de två analys tekniker Datamining och On Line Analytical Processing (OLAP) vilka är de mest använda databasbaserade tekniker. Verktyget Tivoli Decision Support (TDS) är ett stödssystem som ska underlätta för beslutsfattare inom organisationen. TDS baseras på OLAP ? tekniken och rapporten visar avslutningsvis de möjligheter som verktyget ger avseende WM-datas Reporting Management..

There are regulations in sweden that require organizations to manage occupational,  health and safetey (OH&S) issues in a systematic way. The contents of the management system vary depending of the activity of the specific organisation. An accurate management system is crucial in order to assure that rules and regulations are fullfilled. The OHSAS 18001 standard covering OH&S management is intended to provide organizations with the elements of an efficient OH&S management system. The work with this thesis was done at Swemat AB in Härnösand wich is a mechanical industry. In the thesis, the requirements of the OHSAS standard are compared with the current management system.

En sammanfattning av uppsatsen på maximalt 8000 tecken..

Design management är ett arbetssätt som har börjat tillämpas av allt fler företag de senaste åren, men det kan fortfarande vara svårt att förstå betydelsen av design management. I uppsatsen undersöks det vilken betydelse en design managers kompetens och position har för samarbetet mellan det designköpande företaget och en designkonsult under ett designinköp. Genom ett flertal intervjuer, utifrån både design managers och designkonsulters perspektiv, undersöks det hur samarbetet fungerar mellan dessa parter. En analys av intervjumaterial med hjälp av en teoretisk referensram bestående av design management-teori, design som en integrerad process och beslutsrollsteori har lett fram till ett antal slutsatser om design management. Några av slutsatserna är att design management, enligt teorierna, som arbetssätt inte är så vanligt och att det finns en viss samarbetsbrist enligt de intervjuade designkonsulterna, som i viss mån underlättas om design managern har kunskap om vad design innebär..

Syftet är att beskriva och analysera VBM ochBSC samt diskutera möjligheten att integreradessa. Studien bygger på en kvalitativ metod därteoretiska begrepp inom Value BasedManagement och Balanced Scorecard analyserasoch jämförs med empiriska undersökningar iform av intervjuer. Kombinationen av VBM och BSC resulterar i ett lämpligt styrverktyg för många företag. Det är ingen perfekt kombination. Koncepten kompletterar dock varandra och ger en mer heltäckande bild av företagets verksamhet och strategiska möjligheter..

Background: outsourcing is one of the most obvious and continuous trends that has been able to study during the past ten years and also has had a strong development in the industry. What consequences will follow from an extended outsourcing? Purpose: the study?s overall purpose is to investigate what possibilities and risks that can be connected to an outsourcing decision and how the order of the service will handle the risks. The study will also investigate what Management philosophy that will be used and regulate the outsourcing relation and how the company?s strategy will affect the decision and how the process of outsourcing will look like.

Amie L. Thomasson kritiserar i Foundations for a social ontology1 John R. Searles teori om hur vår sociala verklighet är uppbyggd och konstruerad2. Thomasson argumenterar för att Searles teori är för snäv för att kunna fånga hela vidden av vår sociala tillvaro. För att visa att Searle inte har täckning för sitt anspråk att teorin är fullödig inriktar Thomasson sin kritik i huvudsak på två av Searles ståndpunkter: att alla institutionella fakta bottnar i fysiska fakta och att alla institutionella fakta är självrefererande.