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 Àr att kartlÀgga hur Performance Management-system praktiseras inom svenska organisationer. Med utgÄngspunkt ur de teorier och modeller som Äterfinns i litteraturen ska sedan resultatet analyseras. Samtliga av de undersökta industrikoncernerna har tagit till sig PM-synsÀttet och praktiserar det i nÄgon mÄn. SkÀlen till detta benÀmns vara att verktygen i större grad Àn annars kan fÄ hela företaget att uppnÄ gemensam fokus pÄ företagens mÄlsÀttningar. Hur detta senare visar sig i hur företaget faktiskt jobbar finns det, en del att vara ifrÄgasÀttande 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 pÄ effekten av IFRS/IAS pÄ earnings management. Huvudsyftet Àr att identifiera earnings management före och efter införandet av IFRS/IAS för att klargöra om de internationella redovisningsstandarderna har pÄverkat förekomsten av resultatmanipulering inom svenska börsbolag. Perioden som studeras Àr Ären 2002-2008. För att identifiera earnings management anvÀnds den modifierade Jones-modellen som gÄr ut pÄ att detektera förekomsten av godtyckliga periodiseringar som ett mÄtt pÄ resultatmanipulering. Vi kontrollerar Àven för om variablerna storlek och bransch kan förklara förekomsten av företeelsen före och efter införandet av IFRS/IAS.

Syftet med denna uppsats Àr huvudsakligen att ta reda pÄ hur det kommer sig att Lean har implementerats pÄ Karolinska Universitetssjukhuset i Solna med stor framgÄng, medan det inte fÄtt samma genombrott pÄ Akademiska Sjukhuset i Uppsala. Empirin Àr baserad pÄ  semistrukturerade intervjuer som genomförts med tre intervjupersoner frÄn respektive sjukhus för att fÄ bÄde ledningens och medarbetarnas uppfattning. Empirin har sedan analyserats utifrÄn vÄran teoretiska referensram som omfattar New Public Management, Service Management Theory, VÀrdestjÀrnan, Lean, Lean Healthcare samt VÀrdebaserad VÄrd.Vi har kunnat urskilja skillnader mellan sjukhusens sÀtt att förbereda och implementera Lean samt effekterna av arbetet. Bland annat visar resultatet att Karolinska Universitetssjukhuset varit bÀttre pÄ att utbilda och informera sina arbetare och dÀrmed motivera och engagera dem, samt varit bÀttre pÄ att mÀta och dÀrmed har konkreta resultat att visa pÄ..

Introduktion Platsannonsen beskriver den ideala sökanden för en viss tjÀnst. Identiteten som skapas kan antas avspegla vÀrderingar om hur den ideala medarbetaren anses vara.Platsannonserna kan dÀrmed antas vara en spegling av samhÀllet och den tid de uppstÄtt i. SjukvÄrdens inramning i form av sjukvÄrdsorganisationen pÄverkar medarbetarna. New Public Management (NPM) beskriver reformer som pÄverkar hur bland annat hÀlso- ochsjukvÄrdsorganisationen styrs idag. Knappa resurser och de reformer som sammanfattassom NPM prÀglar hÀlso- och sjukvÄrden och övriga delar av den offentliga sektorn ochstÀller krav pÄ högre effektivitet.

Ten years ago the public computers with Internet access were introduced in the public libraries. The purpose of the public computers was to give the possibility of searching information. Along with the Internet came also communication media like chat and e-mail. This type of communication was a new function for the libraries and the reactions among the librarians were mixed. It has been a source of big frustration and attempts to block it has not succeeded.

In the forest sector, non-industrial private forest (NIPF) owners commonly interact with numerous stakeholders (e.g. forest managers, timber buyers, harvesting contractors and advisors) for counseling, planning, selling and hiring. Forest management is therefore built and influenced by the relationships between NIPF owners and other stakeholders. In the local context of a Southern Sweden, the Swedish Forest Agency (SFA) and the Southern Forest Owners Association (SÖDRA) are very influential stakeholders in small-scale forest management. Based on qualitative interviews and by means of grounded theory, an analysis of the relationships between NIPF owners and the mentioned organizations was carried out in order to understand the social context at the genesis of forest management decisions.

The aim of this Master?s thesis is to examine attitudes and standpoints amongst librarians at the Swedish public library towards literary awards and awarded literature. The questions posed in the study are: What attitudes are expressed amongst these librarians towards the Nobel Prize in literature, the August Prize and literary awards and awarded literature in general? What significance do the Nobel Prize in literature, the August Prize and other literary awards have concerning purchase and display at these public libraries? How is awarded literature perceived and how do they talk about it concerning quality and are questions of quality significant? Qualitative interviews with seven librarians at four different public libraries have been done. Theories regarding J?rgen Habermas the bourgeois public sphere and Pierre Bourdieu?s terms habitus, field and capital have been used as to explain the library as a public sphere.

Följande rapport ingÄr som en del av managementprogrammet pÄ magisternivÄ inom Àmnet företagsekonomi pÄ Ekonomihögskolan vid Lunds Universitet. Rapporten innehÄller reflektioner och kunskaper utifrÄn de praktiska erfarenheter vi fÄtt under det projekt vi genomfört Ät Sparbanken Finn kopplat till teori inom företagsekonomi. Projektarbetet pÄ Sparbanken Finn innebar en kartlÀggning och analys av 14 skandinaviska banker med fokus pÄ dessa bankers fundingstrategi. Vi vill Àven med denna rapport förmedla vÄr definition av management genom att ÄskÄdliggöra denna i en modell. De managementaspekter som presenteras i modellen Àr styrning, ledning, utveckling och situationsanpassning.

This project practise methods used in the interaction design discipline to develop a concept related to the Swedish Guinness World Records Magazine. This project is a challenge to accommodate both the users? and client?s needs. We focus on interaction and the experience, which is acquired through the use itself, and how to connect it to a theme from a client. The aim of this project is to create a meeting place for children where they can interact with technology.

Title: By what strategies is the old media using the new media? A qualitative essay on TV: s use on social mediaNumber of pages: 54Authors: Marie Magnusson och Sabina KarlssonTutor:  Karin FastCourse: Media and Communication Studies CPeriod: Spring 2011University: Karlstad UniversityPurpose/Aim: Our purpose is to examine which strategies and why two TV-channels, SVT and TV4, are using social media. Our anticipated view is that SVT as a public service organization and TV4 as a commercial operator may have different motives with its use of social media.Material/Method: A qualitative method consisting of interviews by informants from SVT and TV4.Main results: Our result is that there isn?t any big difference between SVT and TV4 in the way they?re using social media. However, that SVT has to more specifically make sure no commercialism exists, while TV4 don?t have to think about it.Keywords: Social networking, convergence, commercialism, communication, Internet, public service, television..

The aim of this study is to describe and analyse the creation and the design of a new public library. In order to concretize this, the study sets out from two examples, the public libraries in Simrishamn and Landskrona. The material used to attain the purpose of the study consists partly of interviews, partly of literature on the subject. To be able to put these two libraries in their historical context, the essay also provides a short overview of the development of public library buildings in Sweden during the 20th century. Another aspect that is discussed is the actual procedure of planning a public library from scratch.

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.