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..

In conjunction with an overview of the organizational structure of the municipality of Arvika the Balanced Scorecard was introduced as a management model. After the Balanced Scorecard has been in use over a period of years the conception of it varies throughout the organization.The purpose of this study is identifying which factors are facilitating and which factors are obstructing when implementing the Balanced Scorecard in the municipality of Arvika. This is a case study of the staff organization of the municipality of Arvika. The study is explanatory as our objective is to describe why the current situation appears as it does today. A qualitative method has been applied during this study.

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 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.

Families of children with disabilities often have many different contacts with professional representing different principals. This places high demands on their professional work together to meet the needs of families and use resources efficiently. The method used is a literature review which aims to describe what is needed to achieve good collaboration between different professions around families with children with disabilities, and that from an organizational perspective to examine why there are often gaps in collaboration and how this affects the parents' life situation.The theories in this study originated from organizational and sociological theories. The most central concept in this study is collaboration from an organizational perspective. The results show that the interaction is problematic, due to that collaborative organizations often have rules which are incompatible and a lack of accountability on who is liable makes impairment in the interaction.

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..

BackgroundThere are different organizational structures and control and it has been proved difficult to find a combination between these that leads to goal congruence and improved efficiency. An organization can be structured according to hierarchical levels and the decision making can be either centralized or decentralized. Organizational control can be classified according to the amount of rules and balanced scorecard can be used to weld together the structure with the control.PurposeThe purpose is to create an understanding of how two types of structures and control in an organization appears and also to investigate how these differ from one another concerning the balanced scorecard as a control system. We will also investigate how the variables goal congruence and efficiency are affected by the implementation of the balanced scorecard.MethodTo answer the purpose of this thesis we have mainly used the qualitative method since we have studied two organizations thoroughly through interviews on different levels of the organization. The study also has some quantitative elements since we wanted to get a more truthful picture of the organizations.

Organizational learning has become more and more important in the last decades as the environment in which organizations exist continues to change rapidly and unexpectedly. In order for organizational learning to happen, the individuals within the organization must learn. Just as different individuals possess different skills, each individual also has their own learning style. As the use of teamwork increases, so does the need for techniques to put high performing teams together and with organizational learning as one of the objectives the question is, how do we maximize learning, efficiency and performance in teams? This study uses a quantitative method to examine how teams, from a course at the Stockholm School of Economics, perform on the individual learning, team efficiency and team performance scale based on the individual learning styles within the team.

Frågeställning: Vilken typ av människor har störst benägenhet att ändra sina resvanor?Vilka marknadsföringsstrategier är bäst lämpade för att få Eskilstunas invånare att ändra sina attityder och beteenden så att de väljer mer hållbara resealternativ?Syfte: Syftet med denna uppsats är att presentera marknadsföringsåtgärder som Eskilstuna kommun kan använda sig av för att främja hållbart resande samt att redogöra vilka målgrupper dessa åtgärder bör riktas mot.Metod: Vi valde att göra en kombinerad kvantitativ och kvalitativ studie. Kvantitativ data har vi hämtat från sekundärkällor i form av tidigare undersökningar som är gjorda i Eskilstuna och andra jämförbara kommuner i Sverige. Primärdata i denna studie är kvalitativ och kommer från intervjuer med olika personer som jobbar med att främja hållbart resande. Teorin och empirin vävdes sedan samman till en analys.Slutsats: I slutsatsen presenterar vi vilka målgrupper som är intressanta att arbeta med samt med vilka marknadsföringsåtgärder vi anser att Eskilstuna kommun bäst kan nå dem.

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..

This report aims to identify and categorize suitable audit users and furthermore establish with values these users experience. The aim of the report has been fulfilled by analyzing interviews carried out with several companies using audits as a part of their risk management process. In addition to this, theories concerning management have been studied..

Working with health-management has become something most organizations would describe as essential for being legitimate today. The aim of this thesis is to investigate how this subject is handled in an existing company and how this work is percieved by the employees in the organization. Due to the fact that limited research has been conducted on this issue, we see this thesis as a potential for increasing the understanding of how health management is articulated in practice. Our results show that health management in our studied organization is far reaching in comparison with most organizations, but has room for improvement according to the Integral Theory. The consequence of differences in perceptions between management and employees could result in that health management does not become an integral part of the company and its daily operations to the potential extent..

The purpose of this study was to gain a better understanding of how medium-sized construction companies adapt and how they choose to reorganize their operations in relation to the recession. The study has as its theoretical starting point theories about organizational learning, the impact of the economy on construction companies and strategies for dealing with recessions. The method used to conduct the study was semi-structured interviews with representatives from 15 different construction companies. The results of the study show that they used several strategies to adapt and reorganize the business in accordance with the recession. Some construction companies had to make cost savings as a result of the recession.

The purpose of this study is to investigate how employees in the financial sector perceive the leadership behaviors of middle managers, and if these perceptions differ depending on the manager's gender and if so, in what way. The study is based on a social constructivist perspective and theories of gendered organizational structures. It is based on 15 semi-structured interviews with employees who have either female or male middle managers from different companies in the Swedish financial sector. The results show that gender often acts as a framework for how leadership is evaluated and understood. Female middle managers are frequently associated with relationship-oriented qualities.