The purpose of this thesis is to understand the reasons to why management consultants choose to leave their positions at large and established management consultant companies. The empirical data are made up of eleven interviews with men and women, both management consultants that have left their previous positions as well as a consultant who has chosen to stay with her first company and a representative from one of the large companies active within the management consultant industry. We have used the Job Embeddedness Theory combined with theories about identity, legitimacy, institutional norms and gender in order to understand the thoughts and reasoning behind the management consultants´ resignation. We have found that issues with the work itself and characteristics of the industry prevent the management consultants from being embedded within the management consultant company. Rather, some of the characteristics of the industry such as ?up or out? and the need to constantly perform work as a ?pushing-out mechanism?.

Laws, regulations and generally accepted accounting principles hold options on how companies should recognize revenue. Generally accepted accounting principles are determined by standard-setting bodies as the Accounting Standards Board and the Financial Supervisory Authority, which is influenced by international standard-setting bodies as the IASB. Service revenue is generally recognized when performance is completed, but there are variations in when a performance is considered complete. The different accounting options available create difficulties in comparing companies over time and between companies, which in turn creates difficulties to achieve a true and fair view. By clarifying what methods and principles in accounting for service income the unlisted companies in Sweden are using and why these differences exist, we have been able to study how the comparability and the true and fair view is affected by these differences. The aim was to study the underlying factors that companies do their financial report differently.

The Swedish construction industry is dominated by men; however this is starting to change. The average age of Construction Engineers is high and approximately 40 per cent of the employees will retire by the year 2015. Currently, female engineers dominate the graduating classes of Swedish Universities but this is not reflected in the Swedish Construction industry.With so many female engineers available, why is this? Does it require a change in company culture and their condition of work to attract them? Is it the attitude towards women in the industry among the employees that has to be changed? Or is it a woman?s thoughts and prejudices of the industry that creates obstacles?The purpose of this final thesis is to describe how contracting firms in the construction industry can make themselves more attractive for female engineers. To reach the purpose, a study among salaried employees and craftsmen was conducted.

The aim of this master thesis is to investigate and illustrate the measures that parents, teachers and school librarians can take in order to influence childrens reading, and, more importantly, how these attempts performed by the adults in the childs environment affect the reading habits of the child. The methods used include qualitative interviews, undertaken with eight students/children, their teacher and a school librarian, and an observation of a book talk in the studied class. Considering that no interviews have been executed with the parents, the results presented regarding the parents prospects of encouraging childrens reading, are therefore to be seen from the perspective of the children, and analysed as such. Three different theories have been employed in order to elucidate the results of the study; Bourdieus theory about the cultural capital transmitted from parent to child; Aidan Chambers theory on the book talk as promoting reading; and Louise Limbergs theory on the levels of the school library and its consequent prognosis of working to promote reading. The results of the study concur with Bourdieus theory, in that the childrens reading habits in most cases seem to have been affected by the amount of involvement that the parents have given to promote their reading.

Aim: The aim for this study of Swedish daily press is to see how the musical reporting is structured for the newspapers I have chosen to analyse. My main purpose is to investigate how the newspapers reporting are distributed between artists who belong to either a major record company or an independent record company. With this research I want to find out if there are any economic backgrounds to the content and if the reporting is equal to the market production.Method/Material: For this study I have studied, by quantitative research, every piece of musical reporting in seven daily newspapers for two weeks. Through thorough research I have determined the belonging of every article?s record company.

The PhonePages of Sweden is a company that develops software for mobile units, especially cell phones. This thesis treats the development of, and contingencies for, a mobile phone directory, using the limited resources found in a mobile unit. The project was implemented and executed at The PhonePages with the intention of creating a product to sell to a third party.By studying different solutions, their benefits and drawbacks, an abstract picture of the product was constructed. Problems covered include compatibility problems caused by todays platform diversity as well as problems with saving, organizing and presenting data.The main goal was to create a phone directory which does not make external information retrievals. The service should contain both company and personal information, with name and phonenumber.

Urban operations is one of the most difficult challenges a modern army can be tasked with. These challenges have been studied in history and present with various perspectives, but rarely from a combat engineering point of view. The purpose of this thesis has been to study the urban capabilities of a Swedish combat engineer company by examining if it can perform similar combat engineering fieldwork that supported the basic capabilities mobility, defence and effect in Operation AL FAJR, Fallujah Iraq 2004. These are the capabilities a Swedish engineer company are primarily designed to support in urban operations.For example, the study of Operation AL FAJR has shown that fieldwork supported mobility with breaching minefields, obstacles, walls and doors. Defence by creating defensive positions and obstacles.

The idea for this project was initiated together with one of the leaders in the forest, paper and packaging industry. To get through an A/R CDM process the company is exposed to the risk of failing the process or that the overall costs will exceed the benefits of the project. This would delete the incentives to invest in GHG removals compared to purchasing emission allowances on the carbon market. The questions that have been raised and needs clarification in the thesis are the following:? From a company perspective, what are the incentives for implementing Forest Clean Development Mechanism (CDM) projects?? What is a likely financial outcome of a reforestation CDM project on degraded land in the Guangxi province of the Peoples Republic of China?? When does an investment like this break even with the cost of buying market based carbon emission allowances? The objective of this master thesis is to carry out a research about the incentives for forest, paper and packaging companies to invest in reforestation through the clean development mechanism.

Background: Investors use companies? credit ratings as a base in their buy and sell decisions. Companies? credit ratings are also used as indicators of safety in the legislation. This means that credit rating agencies have an important role in the society because they communicate the company?s credit rating to investors and other actors in the society.

AbstractThe dynamic environment means that organizations always faces new challenges. There are various factors which could affect the process of change thus the purpose of this investigation is to research into the key values of organizational changes. We have done an in-depth research about a planned and ongoing process of change in the organization HEM. The aim is to investigate how knowledge and learning are spread among the staff in the company before and during changes. Also further investigation has been made to study the communication between management and employees through the changes. This report includes seven individuals with different working positions within the organization.

With this essay we want to describe the transformation process that the real estate owner has to go through to sell the current rented flats to tenant. We also want to provide an understanding how the valuation is performed in the transformation process and highlight the issues that affects the price in the valuations. In the essay we would like to see if the valuation and the transformation process differ in a public real estate company compared to a private real estate company. Based on this we have asked us the following question to answer: -Is there any differences in how real estate?s are valued in the transformation process between public real estate companies and private real estate companies? We have used a qualitative approach to keep our main question.

Companies will increasingly begin to link their applications, and the technology that makesthis possible is called integration. The more applications that are connected, the more of the company's data flows through these integrations. It is also clear that data analyses to create business value and to get competitive advantages against its competitors are important. In this paper, we examine how companies create business value and competitive advantages throughthe integration platforms and metadata from the integrations. We have interviewedpeople from three companies in the industrial sector, each with an integration platform.We have also interviewed Enfo Zystems, a company that provides development andmanagement of integration platforms to these customers.

This degree project is based on identifying and allocation of costs in a packaging section at Electrolux Distriparts in Torsvik.The purpose of this thesis is to identify the costs that emerge when packaging different articles and show how the costs are allocated. The report also contains improvement suggestions about how the company can use the current computer system more efficient.The methods that have been used in order to approach the problem and the collection of information have mainly been literature study, interviews and observation.The work started with answering the questions; which expenditure cost and direct cost exist in the section, how can they be allocated, if improvement can be done and how the flow of information is supposed to happen.In order to answer the questions we used our former experience and the knowledge we achieved by reading literature, interview relevant persons in the company and observations carried out in the section.Through our studies, we came up with an Excel file, which is the groundwork for a template that can be used by the company in different occasions depending on the situation and need. It is important to remember to modify the template if the presumptions change. In the template, we have identified the different kind of costs that emerge when packaging different articles and we have also allocated the costs. In addition formulas and estimations that are necessary for the cost calculation are presented.The work consisted in making the groundwork for a template.

Abstract Title: Ethanol for Scania?s future ? A scenario based analysis Authors: Anna Hansson and Julia Persson Tutors: Annette Cerne ? Department of Business Administration, Lund University Jonas Holmborn ? Head of Advanced Combustion, Engine Development, Scania Lennart Thörnqvist ? Department of Energy Sciences, Faculty of Engineering, Lund University Problem: Oil-based products are the dominating fuels in the transport sector but alternative fuels are currently challenging the world-wide dominance. The large number of alternative fuels that are under development at present makes the future fuel-market impossible to predict. Scania?s ethanol project is associated with a number of uncertainty factors that are beyond the company?s control.

AbstractDate              2009-06-07Level             Master thesis in Information Technology and Business Administration, 15 hp, EIK024Authors        Anna Karlsson, akn05009@student.mdh.se                      Lena-Maria Lindström, llm05002@student.mdh.seTutor            Peter EkmanTitle              IT Governance with an IT investment focusKeywords     IT Governance, IT investments, IT decisions Problem       To control and manage IT and IT functions in the organization has been a big challenge for many businesses for a long time. In order to make the management of IT more efficient IT Governance is needed. If the organization is going to be successful IT Governance is necessary and this type of governance enables a more effective use of IT that supports the business and its operations. The problem questions for this thesis are: How is the company?s IT Governance built up? How are decisions regarding the company?s IT investments taken? How is the connection between the company?s IT investments and the company?s IT Governance?Purpose        The purpose of this thesis is to describe and analyze how a company?s IT Governance is built up and how the company uses IT Governance to reach the desired results from the IT investments.Method        The thesis is a qualitative study.