During the middle of the 18th century the development of Toyota Production System, TPS, started in order to streamline the processes. TPS was based on the principles of assembly line production but unlike previous performers Toyota let the manufacturing be constantly affected by demand. At the end of the 18th century TPS was described by Womack and Jones in the book "The machine that changed the world - the story of lean producion" where TPS got the name lean. The principles behind lean is to maximize customer value and eliminate waste which means making products and services more valuable to the customer. 1Lean was for a long time a philosophy and an approach limited to industries and production based companies.

This thesis aims to investigate the information effects of fair value accounting in Nordic real estate companies. As a consequence of the mandatory IFRS adoption in the European Union in 2005, listed Nordic companies are allowed to recognize investment property at fair value in accordance with IAS 40. Theory suggests that fair value accounting should lower information asymmetry. Therefore, this study aims to examine correlation between fair value accounting of investment property and information asymmetry on the stock market. To investigate this, we use bid-ask spread as a proxy for information asymmetry and examine Nordic real estate companies before and after the implementation of IFRS.

The purpose of our essay is to study the institutional-, demographic and accounting theoretical factors that influence an organisations actuarial commitment.The research was performed through a web based survey, with complimentary telephone interviews, directed to companies listed on Stockholm Stock Exchange A- and O-list on the 30 of November, 2003.Our data was analysed with a Median test, Kolomogorov-Smirnov test, T-test and a Mann-Whitney test. The purpose of the Mann-Whitney test was the low number of respondents that took part in the research. The Kolomogorov-Smirnov test was done to determine whether the population variances was equal or not. The data showed that organisations with a majority of female employees assume a lower salary increase, and a higher average age than other companies with a male majority. Only 2 of 11 hypothesis can be accepted as temporary truths but several other visible relations are indicated in our research, but can not be statistically proved.We think that the major problem with our is the time it was performed.

This master?s thesis investigates the technology and security awareness associated with wireless networks (WLAN). It has been stated by the media and theories that many wireless networks are unprotected. This has sparked an interest to investigate the phenomenon in the Jonkoping region. The study is based on the following research questions:- What security weaknesses are present with the WLAN-technology and how can these be avoided?- How does the wireless infrastructure in the Jonkoping region look like?- Why do companies implement the WLAN-technology?- Are the companies aware of the risks involved with WLAN?We conducted this study in three steps; the first step was to hack a wireless network in a controlled environment in order to investigate the weaknesses of the commonly used security measures.

On 1 January 2005, IFRS (International Financial Reporting Standards)was mandatory for all listed companies within the European Union. The introduction is to create a transparent and consistent reporting. Mainly to provide companies, investors and financiers the same access to world capital markets. Since the introduction of IFRS, the goodwill value is determined by annual impairment tests. If an impairment of goodwill is a fact the goodwill decreases in value.

One of the most crucial entries in the financial statements is revenue. Despite the importanceof revenue a lot of mistakes are made concerning this entry because of the extensive room forjudgements. Especially in the construction companies where a lot of differences exist due tothe fact that different standards are used for similar business transactions.The research concerning IFRIC 15 and the new upcoming standard for revenue recognition isnot very extensive. Studies including both IFRIC 15 and the new standard are even morelimited. Therefore this study aims to compare the effects of IFRIC 15 and the new upcomingstandard for revenue recognition, Revenue from Contracts with Customers, in three Swedishconstruction companies.

The purpose of this paper is to study how Swedish CFOs perceive that the requirement for companies to issue quarterly reports affect business operations in the company. The fact that it is regulations on the Stockholm Stock Exchange, and not the law, that requires companies to issue quarterly reports makes Sweden unique in Europe. The paper is based on interviews with CFOs from 32 companies quoted on the Stockholm Stock Exchange. The major finding in the study is that a majority of the CFOs perceive that the pressure for short term results, created by quarterly reports, affect their work and the investment decisions made in the company. Also CFOs feel that the market over interprets the information given in quarterly reports.

AbstractInterest in the subject appeared from real events. We seemed to discern a trend in society. Wehave noted that the amount of social enterprises to a greater extent is formed in Sweden.Companies like GodEl, Postkodslotteriet and DEM Collective are typical illustrations ofcompanies included in the category of social enterprise. It seemed as socially profiledcompanies is the new generation companies. The purpose of this essay is to make aninventory of possible competitive advantages that arise from social branding.

Freedom of establishment statutes that restriction of citizens within the EU can not occur. A citizen should be free to establish themselves in a Member State and not be hindered if they choose to leave the State. "Citizens" also includes legal persons such as companies. Legislations in Member States which prevents the freedom of establishment shall be prohibited. When a company chooses to merge across borders and thus cease to be a Swedish company, the Swedish rules for exit taxation applies.

Purpose: The main purpose of the thesis is to examine the consequences of applying IAS40 on the Swedish real estate companies? annual reports. How does its application affect the companies? stockholders? capital and how do the companies solve the problems that occur due to the application of this standard.Method: The authors use both the qualitative and quantitative approaches to process the thesis. The primary data comprises of hard data in form of annual reports and the secondary data consists of the soft data as direct interviews and email interviews.Theory: There aren?t any theories on the subject.

It today's global world we live in the media have started to examine businesses more and more. In addition consumers are expecting more from products, because they are well informed. This means that companies need to market themselves effectively, to convince and get across their message to their customers. Marketing is an extensive process in which different factors must be taken into account. A company must know what the coustomer needs in order to get through to them.

There is an ongoing process where the free market within the European Union is expanding, partly through the incorporation of new member states, partly through the signing of association agreements with nearby countries and regions. When trade barriers are removed in different ways more companies consider an internationalization of the company. However, the procedure of the internationalization of companies is a rather new and unexplored area in the context of research. The focus of this study is therefore to examine how a few companies situated in Sweden, has proceeded while searching for knowledge during the internationalization process. Data has been collected through interviews that have been balanced with information from Internet and other sources.

Sammanfattning Syfte:Syftet med vår undersökning var att skapa förståelse för hur företag arbetar med etiska och moraliska frågor i samband med ekonomistyrning. Metod:Vår undersökning har gjorts i tre svenska företag genom personliga intervjuer med personer i chefs- eller ledarposition på varje företag. Den insamlade empirin har sedan sammanställts och analyserats genom att jämföra den med vårt teoriavsnitt. Slutsats:Vi har kommit fram till fyra punkter som enligt vår undersökning är centrala för arbetet med etiska och moraliska frågor i de företag vi undersökt. Dessa är värderingar, förståelse, ledarskap och företaget. Abstract Purpose:Our purpose was to clarify how companies work with ethical matters in relation to its management control system. Method:Our thesis has been prepared at three Swedish companies where we have completed personal interviews with people in management or leading positions in each of the companies. The collected data was analyzed and compared to the different theories presented in our theory chapter. Result:We have found four central elements, which according to our research are central for the work with ethical matters in the companies we have researched. They are values, understanding, leadership and the company itself..

Since the 1980's economic policies has become an important issue in municipalities and more resources are put into projects that are intended to have a positive influence on the local economic growth. From a theoretical perspective of regime theory and a model of local political economy, concerning the strategies chosen by the actors involved designed by Jon Pierre, the discussion points to the fact that it is possible to affect the local development. The municipalities discussed and compared in this thesis, Bromölla and Östra Göinge, have similar prerequisite for growth mainly due to their dependence to large industrial companies.In order to fulfill the aim of the thesis and examine the change in economic policies over time and between the two municipalities a comparative method is used. The creation of local governing coalitions is emphasized which makes efforts and intentions of individual actors crucial for the success of the local economic policies. Bromölla started their more active efforts in the area of economic policies earlier than Östra Göinge and has also come a bit further in the process.

Background: With an increased global market, where companies seek capital abroad, the demand for a more uniform accounting standard has been raised. This uniform accounting standard is not yet available, differences between accounting standards still exists. Several Swedish companies seek risk capital in the USA and some are part of a concern that is listed on the American stock exchange. This means that the Securities and Exchange Commission requires the companies to do a reconciliation to US GAAP on those items that are considered material. This can be an extensive work for the companies if the knowledge about the differences between Swedish GAAP and US GAAP does not exist.