Bachelor thesis, Controller, Program of Master of Science in Business and Economics, School of Business and Economics at Linneaus University in Växjö, Sweden, Course Code: 2FE13E:3, Spring 2012 Authors: Jacob Cedergren, Adam Pettersson, Hampus SkelterwijkSupervisor: Anders JerrelingTitle: The ERP-systems impact of the management control - a case study of VIDA AB Original Title: Affärssystemens påverkan på ekonomistyrningen - en fallstudie på VIDA ABBackground: New technology has given businesses new opportunities to use and store information and the current information systems has changed the way of working in more or less all sectors and operations. ERP-systems have been one of the most important IT innovations in the past decade. The potential of a properly implemented ERP-system is great because it has got the ability to link the company?s different areas together. Despite its many advantages, there are several examples of cases where the acquisition and implementation has been a total failure.

The purpose of this essay is to apply Activity Based Costing on a Service and Support function in order to identify and allocate costs for providing support for IT deliverables..

Kursen Datorkunskap ingår i 15 av de 17 nationella program som finns inom gymnasieskolan idag. I styrdokumenten finns tydliga riktlinjer på att flera delar i kursen ska anpassas till vald studieinriktning . Varje program har sitt eget programmål där inriktningar och förslag på områden för samverkan och infärgning lyfts fram. Styrdokumenten betonar vikten av samverkan mellan lärare och infärgning av ämnen för att programmen ska uppfylla sina mål. Syftet med detta examensarbete är att utvärdera hur anpassningen av kursen Datorkunskap sker i olika studieinriktningar utifrån styrdokumenten.

The concept of leadership development plays an important role within the modern organization. As a result of the increasing interest in developing leadership competencies, investments in leadership development programs are becoming a common part of business strategies. However, the return on those investments is seldom evaluated. The reason for this is considered to be the complexity created by the many factors that influence leadership but have no relation to the program. This is a case study based on interviews with participants from a one-year leadership development program that was carried out at AB Previa.

Ethical competence is an important precondition when people are to respond to moral problem situations as efficiently as possible. In these situations it is not easy to make choices and decisions, especially when many stakeholders are involved with various opinions and interests.The purpose of this thesis was to generate a web-based support tool to train and promote ethical competence of the users of this tool.We first created a theoretical basis by studying the major theories of ethics in general and ethical competence in particular. The importance of ethical competence and its main subject, namely, the autonomy in the theoretical part described and specified. In addition has the practical ethical reflection over morality preferred and characterized to the classical ethical passivity over morality. We have also preferred and characterized the autonomous thinking to the heteronomous one.Based on the theoretical base a prototype tool to support the training of ethical competence was designed and developed.

The aim with this study was to describe how the board members of athletic clubs view and value their youth program. A qualitative approach was used in form of interviews. The interviews were made face to face as well as being taped, this to facilitate the analysis. When the board members viewed their youth program to be in alignment with the overall club philosophy there was a discrepancy between their views and the ?de facto? conditions of the youth program.

Organizational change is hard to achieve, but if an organization doesn't change it might risk its own existence. Effective resource allocation and increased control of the internal production are examples of how organizations try to increase its competitive advantage. An ERP system (Enterprise Resource Planning) can help an organization to achieve this by providing management with direct access to a wealth of real-time operating information, streamlined dataflow, and making the company's business processes more effective. Like other IT-related projects, ERP investments are associated with large risks. Many projects failure during the implementation in one way or another.

In this master thesis, I investigate four Public Librarys´ program activities. The purpose is to explore what the library program activities contribute to as a part of a well functioning democracy. The theoretical points, I have brought from political science. I assume three different ideals of democracy; electoral democracy, participation democracy and deliberative democracy. All have different views on what can be characterized by a well-functioning democracy.My empirical material consists of library program guides, the libraries´ target documents and interviews with staff at the libraries who work with or have overall responsibility for program activities in their respective libraries.

This study is an assignment from Västerbottens läns landsting (VLL). The study?s main objective is to examine physical exercise habits and the most common motives for exercise among employees at VLL. It also compares educational status and gender differences to see if there is any significant dissimilarity regarding motives. The study is a quantitative study that used an electronic questionnaire to collect data from the respondents.

To reach an Ecological Sustainable Development, Sweden has established environmental quality objectives. Green spaces are attractive for exploitation and in Sweden the access to large jointly green spaces has decreased, which has impact on humans recreation and the biodiversity. The economic aspect has great impact on the planning process which gives indications that the environmental objective may collide with other sector goals within the municipality. The thesis overall aim is to see how the management by objectives for the green spaces implements and how the green spaces is handled in the planning process in a specific case. The thesis builds on a content analysis, strategic interviews and a case study.

Sahlgrenska Academyat University of GothenburgDepartment of Internal Medicine and Clinical NutritionAbstractTitle: Alcohol consumption after training and its effects on muscle gain and recovery adult menAuthor: Frida Carlstedt, Puck JanssonSupervisor: Frode SlindeExaminer: Anna WinkvistProgramme: Dietician study programme, 180/240 ECTSType of paper: Examination paper, 15 hpDate: April 09, 2014Background: Today, the Swedish population exceeds the recommendations for alcohol intake while advised to move at least thirty minutes a day. It is well established what happens if you drink alcohol before a workout or if you workout the day after an alcohol intake, but it is less well established how muscle gain and recovery are affected by an intake of alcohol in the phase of recovery.Objective: The objective of this review is to investigate if there is a relation between alcohol intake after a workout and effected recovery and muscle gain. This was performed by measuring the outcomes cortisol, testosterone, creatine kinase as well as different measures of muscle strength. The issue was ?Does an intake of alcohol after training affect recovery and muscle gain??Search strategy: A systematic review in the databases PubMed and Scopus with the MeSH-terms: exercise, muscles, recovery of function, training, athletic performance, performance, sport, alcohol drinking, alcohols, alcohol and ethanol.Selection criteria: Criteria for articles to be included in this review were that they would be RCT- and human studies in healthy subjects as well as containing an ethanol intake after a physical activity that consisted of weight training in the form of resistance training or other forms of activity that promotes strength.Data collection and analysis: A systematic search for literature as mentioned above (search strategy) was performed as well as an analysis with the SBU quality review template for randomized studies, and a quality review for each measure of outcome according to Gothenburg University summarized evidence template for measures of outcome.4Main results: Many studies are authored by the same group of researchers and/or are of a lower quality.

I denna studie undersöker vi om det förekommer earnings management i resultathöjande syfte bland svenska börsnoterade företag vid tiden av en nyemission. Studier om earnings management vid nyemissioner har gjorts förut av exempelvis av (Shivakumar, 2000). Han kommer fram till att earnings management förekommer tiden precis innan en nyemission. Vi hittar dock ingen studie utförd på svenska företag, vilket vi vill undersöka närmare. Syftet med resultatet av studien är att visa intressenter till företagen att de kan bli vilseledda när de ska investera sitt kapital när earnings management förekommer..

År 2010 verkställdes det politiska beslutet om att låta värnplikten vila och satsa på ett anställt försvar och istället infördes frivillig militär utbildning i form av Grundläggande militär utbildning. Regeringen anser att ungdomsverksamheterna, vilka bedrivs av frivilligorganisationer som exempelvis Sjövärnskåren, är en viktig del i rekryteringen till Försvarsmakten.Syftet med uppsatsen är att ta reda på om Sjövärnskåren skapar attraktionskraft för Försvarsmakten och i vilken utsträckning det motiverar ungdomar till att söka vidare till GMU och den nu vilande värnplikten.Denna uppsats baseras på en kvantitativ metod i form av ett frågeformulär, baserat på Herzbergs tvåfaktorsteori samt Hackman och Oldhams modell. Enkäten gick ut till 47 personer med bakgrund i Sjövärnskåren och som påbörjat Grundläggande militär utbildning, Specialistofficersutbildningen eller Officersprogrammet mellan åren 2010 och 2013.Enligt denna undersökning har Sjövärnskåren gjort Försvarsmakten attraktiv för ungdomarna som gått på sommarskolorna. Framförallt har detta skett genom att befälen på sommarskolorna föregått med bra exempel som ledare och representanter för Försvarsmakten.En slutsats som har dragits är att Sjövärnskåren nog kan anses som en bra rekryteringsgrund där det militära livet får testas på och utvärderas, samt leder till motiverade och engagerade rekryter..

The purpose of this study was to examine the impact of the parent training The Incredible Years in clinical settings. The study included 33 families in clinical practice. There were two parts to the study; a main part with a before and after measurement, and a follow-up study on 12 children one year later. On baseline the children (3-9 years) as a group were on the borderline clinical range, (M = 61.8), with 70 % of the children in the borderline or clinical range. The childrens emotional and behavioral problems were measured with Child Behavior Checklist (CBCL).

Syftet med examensarbetet är att tillföra ny kunskap inom den svenska earnings management forskningen genom att undersöka kapitalstrukturens eventuella korrelation med earnings management. Uppsatsen har en kvantitativ metodansats, paneldata regressionsanalys används för att genomföra studien. Arbetet grundar sig i tidigare forskning på earnings management området. Vidare prövas Debt-to-Equity teorin mot den svenska marknaden. Den empiriska undersökningen utgår från 231 företag listade på den svenska börsen under tidsperioden 2003-2007 och en negativ korrelation konstateras mellan earnings management och kapitalstruktur.