The purpose of this thesis is to investigate the status of Swedish real estate companies in terms of financial health and risk of financial distress. The background is the ongoing financial crisis, which partly can be derived from the American real estate sector. Publicly available accounting information from 16 listed real estate companies has been analyzed for a period of one year using financial ratios covering both the operational and financial activities. We find that the deceleration in the economy and in the real estate sector have forced the real estate companies to make large write downs, in line with the relatively new accounting rules, IFRS. Write downs are likely to reoccur during the following periods and real estate companies will therefore probably be forced to continue to show negative results.

The industry of management training programs is increasing rapidly. Every year numerous organizations sponsor expensive management training programs for their managers, hoping that this will pay off and make the organizations more profitable. The companies that offer these management training programs could be seen as important conveyers of conceptions of leadership. Thus, the purpose of this thesis is to identify similarities between a number of management training programs and see how they are related to different leadership theories , and based on this try to recognize the conceptions of leadership that are conveyed. The study is of qualitative nature and is based on interviews with representatives from five management training companies in Sweden along with a text analysis of written material presented by the companies.

Forest enterprises have always searched for ways to improve efficiency. For the past few years there has been an emphasis on stock-keeping levels. Increased demand for fresh round timber and the need to decrease the amount of tied-up capital has made the forest industry reduce its inventory levels. This has brought on a higher demand on the timber supply from the forest management districts concerning both delivery in time and assortment output. As a result, the flow of timber has fluctuated a lot with serious consequence for the timber supply during 1994.

In recent years, several scandals have been revealed where public employees been involved. Some researchers argue, moreover, that the NPM's rampage has led to an increase in the risk of corruption in public administration. The Regulation on Internal Control shall, according to the government, lead to adequate protection against corruption by analyzing and managing risks. However, Riksrevisionen have criticized the authorities' protection against corruption to be too unstructured and unsystematic. In addition, they questioned whether the regulation really has significance in the work against corruption.

I have studied how human networks can affect decision-making and different constellations. The primary purpose is to clarify the possibility to affect the decision to move the infrastructure investments from Region Skåne to Region Västra Götaland. The study starts at the EU-level and continues to the Government and on to the region. Region Skåne is studied especially since it was from there the infrastructure investments were moved.The conclusion is that there is no specific representation in the government that represents regional topics, in spite of the fact that almost 30% of the members of the Parliament come from these regions. There is no discussion between the members that could be considered a networking-activity beneficial for the regions.

Purpose Based on the new comprehensive income due to changes in IAS 1, the authors aim to describe how a listed corporate accounting is affected by IAS 1 and the new income statement.Methodology This study uses an inductive approach with a combination of qualitative and quantitative data, using financial rapports from the investment company Latour. This case study is based on Latour?s all published financial statements under the period 2008 to 2012.Result The study resulted in different observations of Latour's operational and financial performance, share price trends as well as ratios. The study's authors can see that Latour's net income and comprehensive income differ due to changes in IAS 1. They can also observe the effect of clean surplus in Latour?s income statement.

The purpose of this study is to investigate how much of the estimated annual electric energy production from Swedish wind power that actually was produced, as well as the history of this agreement over time. The aim is to also examine if there are properties that have caused some group of wind power plants to produce more or less, compared to their estimated production. Operational data on wind turbines collected by the Swedish Energy Agency was analyzed. A survey was made among owners of wind power plants with a nominal power of at least 2 MW. Two different methods for normal year correction of production data were used and compared.

This thesis work is performed on VSM Group Ltd in Huskvarna that produces sewing machines under the trademarks Pfaff and Husqvarna Viking. On these sewing machines is an application that helps the user to thread the needle. The aim with the work has been to study today's applications on VSM and their competitors' sewing machines in order to since developing a new Needle-threader that divides itself from all the ones used today. The objective with the work has been an entire new concept with an operational prototype.As a base the competitor analysis was used where today's applications was studied in order to identify positive and negative aspects of these. This led to a number off ?concept families? where different variants off the same ideas were collected and evaluated.

I have studied how network in a broad sense can affect decision-making. The primary purpose is to see if the political initiative somewhere disappears when it comes to understand the relations between power, actors and politics. The study discuss in a theoretical area that concerns the reliability in neoinstitutionalism to use as an analytical instrument. Some criticism is given to the theoretical standpoint in the sense that there is no power perspective included in the theory. I include a discussion about a concept of power, which I include to the theory.

The work of the board in owner-managed firms often differ compared to the work of the board in large listed companies. Since the owners are working in different roles, the board in owner-managed firms might discuss topics outside the typical boards agenda, such as questions relating to ownership structure and operational matters. This thesis examines what external board members can contribute with in owner-managed firms, and which the most frequent difficulties are for the owners when deciding to recruit external board members. Through qualitative interviews, three owner-managed firms have been studied, which together with two expert interviews and five seminars, creates the empirics. In the analysis, the empirics are compared to what the earlier theory states.

C-uppsatsen avhandlar överraskning, en av grundprinciperna för krigföring i den svenska operativa- och högre taktiska markstridsdoktrinen. Strävan med uppsatsen är att klarlägga de grundläggande faktorer som överraskningen kan sägas bestå av samt att skapa en modell av faktorernas inbördes förhållande och ömsesidiga beroende, syftande till att på ett avgörande sätt överraska motståndaren.Den empiriska undersökningen sker genom en analys av fem erkända militärteoretiker. De grundläggande faktorer för överraskning som framkommer efter analysen, prövas mot praktiska operativ verksamhet i en begränsad fallstudie. Faktorernas framtida giltighet hypotesprövas i en studie som utgår från två hypoteser om Dominant Battlespace Awareness.Avslutningsvis förs en diskussion om hur utbildningen av svenska officerare bör utvecklas för att på ett bättre sätt än idag, möjliggöra ett operativt agerande, syftande till att nå ett avgörande genom att utnyttja överraskning på taktisk nivå..

The process of value creation is rapidly shifting from a product- and firm-centric view to personalized consumer experience today. Informed, networked, empowered and active consumers are increasingly co-creating value with the firm. The interaction between the firm and the consumer as well as the experience factor plays an increasingly important role in determining the success of a company?s offering. In this study, a special type of co-creating experience is investigated - ?omstartspex? - where the audience is interacting with actors during the play.

To establish sustainability reports is an increasing trend for more and more companies. This has led to a spread of the international framework Global reporting initiative, GRI, guidelines to make a sustainability reports. This trend has got a lot of critics from various stakeholders who believe that companies in these reports communicate the information in a way of window dressing. Both negative and positive information has to be represented according to GRI: s principle of balance.  Window dressing is created by adding a greater emphasis on the positive information. The researchers review the context of the negative information to study the extent to which it is reported and whether there are patterns and variations in the reported information.

The aim of my master?s thesis has been to examine the situation of the price lists in the National Library of Sweden, in Uppsala University Library and in the Nordiska Museet Library. The starting point was that the institutes have been operating within different institutional practices. These operational differences between the institutes have affected the collecting, the organizing and the accessibility to the information of the price lists. My master?s thesis is based on Birger Hjørlands theories of domains and knowledge organization.

In todays competitive business climate the concept of ?quality management? is a significant part of daily work for many companies, as they want to achieve high performance quality and delivery success. Within the services sector third-party logistics companies play an increasingly central role when it comes to the goods that are being transported. These companies are presented with continuous challenges to ensure that goods are loaded on trucks efficiently and delivered on time, at the right place and in the right condition. The present case study was conducted in collaboration with Schenker AB and Schenker Åkeri in Jönköping, to help these two company branches serving under the same major corporation to solve a common problem they both encounter, namely the fact that it regularly occurs handling abnormalities in the terminal process that affects overall quality for customers.The study aims to find out how the daily quality control concerning the handling of goods in the terminal process can be improved hopefully resulting in a higher quality in cargo shipments.