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..

AbstractParticiapation from the citizens in a democratic society is one of the ground pilars for the function of the democratic society. The goal for the Swedish contemporary democracy is to complement the representative democracy with different kinds of participatory activities for the citizens. But is it working? The purpose of this essay is to exame the problems that might occur when the citizens participate in a wider extent than just voting. The focus is problems connected to the democratic value political equality.

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..

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.

The purpose of this study is to describe how the employee appraisal is perceived by managers, employees and representatives from human resources departments. The empirical material con-sists of 15 interviews: respondents were two representatives of the human resources departments, four unit managers and nine employees who work at a state institution or municipal management. In the study, I adopt a sociocultural perspective, with the communicative relational perspective. The latter is a special education perspective in which the interpenetration of participation, com-munication and learning emphasized.The result shows that the majority of employees would like to see that the talks will be held more frequently than once a year. One of the managers has in cooperation with his co-workers devel-oped a model based on that each year, in addition to salary talks, have an individual conversation, a conversation with each group and individual follow-up talks.

The purpose of this study is to get the cadastral procedure for condominiums to become more affordable. The aims of the study is to examine how the number of condominiums, the number of joint facilities and the number of joint property units that are formed in a condominium cadastral procedure in Sweden influences the cadastral procedure cost. To get an overall perspective the study also explores how the chosen forms of co-operation have worked out in association management.A condominium is a type of three-dimensional property unit, which may only contain one residence.  This form of property formation has been allowed in Sweden since 1 May 2009.  At the end of 2014 less than 1000 condominiums had been formed despite the legislator?s expectations for 3000-5000 condominiums a year. The property unit can have access to necessary facilities, not available within the property boundaries, by establishing joint facilities or form joint property units.

The purpose of this assignment at SSAB Tunnplåt in Borlänge was mainly to investigate and describe the circumstances for the spare parts stored in storage facilities within the area of operation. Even new facilities which could serve as storage rooms and their opportunities for storing spare parts were an important part of the investigation. This because of the need for improved storing of spare parts. Furthermore, market offers where reviewed for storage of spare parts in more tailored designs. The work will culminate in proposals for improvement which is of importance for the development surrounding the storage and handling of spare parts.

The aim of this study is to identify factors, which decide wheter you choose to commute with bicycle to work in the winterseason. The study is conducted in Umea, in the norhtern part of Sweden. The study is based on 509 answers from a webbased survey, conducted on municipal employees. The study has investigated which factors that affect different commuting groups from a gender perspective. The groups, which has been compared is motorists, wintercyclist and summercyclists.

The aim with this thesis is to study the risk management in construction projects at the Swedish Road Administration, SRA. Furthermore, the aim is to find the effects of the risk management. The theorem of this thesis is that the positive effects of the risk management in construction projects create additional value to the project. These additional values are that the project itself becomes resilient and that the project goals are achieved without any significant disturbances.This thesis shows that the risk management in construction projects do not follow the guidelines set out by the SRA. This is due to a lack of education in the method and a difficult method all together.

en small case studie av event med olika karaktär föregås av en kartläggning av begreppet event. vidare identifieras kritiska faktorer för framgång och huruvida den arbetsprocess i vilken eventen växer fram överensstämmer på de olika eventen. vilka likheter respektive skillnader kan identifieras..

We are currently in the midst of the current information revolution and it is increasinglyimportant to allocate and utilize the resources spent on IT. To accomplish this, one solutioncould be to work together with IT. For municipalities, this can be a complicated process whenyou are dependent on the resources that are given and subject to laws regarding procurement,this places great demands on the Swedish municipalities.One solution could be to work collaboratively with IT across municipal borders, this studyexamines the advantages and disadvantages of this. The study was conducted using interviewand survey of various municipalities in the Gothenburg region. The study shows that there isjoint work across municipal boundaries but that communication sometimes fails, this provesamong other things that some communities feel they have a partnership with a municipality,while the other sees that they have no partnership.With the results from the study are discussed and problematized the current conditions thatexist between the municipalities today, and how they could change.

GE Healthcare operates in Uppsala (Sweden) and develops systems, equipments and medium to purify medical substances. Discussions with the local authority concerning planed far-reaching changes and upgrades of the biological process techniques for sewage management, aroused the question about revising the terms of permit for the activity. Therefore it seemed necessary to evaluate a newly installed biological process technique, which is the background of this thesis. The evaluated biological treatment process was built in 2003 and consists of a biological reactor filled with moving bed carriers with a high surface area for biological growth. At the time of the project the biological wastewater treatment plant consisted of a flow equalization facility and two following parallel biological processes; a biological reactor with moving bed carriers and a tower trickling filter.The aim of this thesis was to survey the function of the biological reactor with respect to the reduction of organic matter.

The purpose of this study is to determine if and how municipal consultative entities through influence may affect the legitimacy of the Swedish democratic model. The study aims to do this through analysing the opportunities for influence present with the Youth Council and the Council of the Retired in Karlstads municipality, to determine how the councils may affect political participation and the role of elected representatives. To do so, the study asks the following primary research question:"What requisites for influence are present for participants of municipal consultative entities, as found for the representatives of the youth and the retired within the framework of their participation in the Youth Council and the Council of the Retired in Karlstads municipality?"The study answers this research question by dividing it into one question of policy and one question of democratic perspective, and investigating these matters through nine snowballing interviews with the decision makers, organisational actors and participants of the councils. The information from the interviews is then analysed per council through a framework of democracy theory, policy process theory and organisation theory.

There are few legally protected gardens in Sweden, and those that are protected are mainly from the 17th and 18th centuries. All time periods have the same value and more modern gardens therefore needs to be protected. Evaluating parks is, however, complicated since it do not exist any methods. One environment from the 1960?s that has not been protected is Televerket in Farsta, Stockholm. The facility has been classified as worthy of preservation by Stockholm City Museum and has received the Kasper Salin Prize.

Uppsatsens titel: Management ? våra lärdomar och reflektioner Seminariedatum: 14 januari, 2004 Ämne/kurs: Management FEK 261, 20 poäng, magisternivå Författare: Emelie Bischoff, Staffan Cederwall, Christoffer Ekström och Daniel Lindström Handledare: Heléne Tjärnemo Företag: Sekretessbelagt Fem nyckelord: Management, lärdomar, reflektion, grupputveckling, självinsikt Syfte: Vårt syfte med denna rapport är att presentera våra lärdomar utifrån de områdena inom management, vi skaffat oss insikt i. Metod: 20 poäng projektarbete med en kvalitativ ansats. Teoretiska perspektiv: Management, grupprocess, team, ledare, chef, strateg, projektledning Empiri: Djupintervjuer med ledningsgrupp, gruppövningar, självinsikts- och personlighetstest, intervjuer med professorer och lärare vid EHL. Slutsatser: Vi svarar på vårt syfte genom att presentera våra viktigaste lärdomar utifrån oss själva, både som individer och som grupp, samt kommunikation och projekt..