Globalization and demographic changes are forcing today?s companies to be more competitive in order to reach success. The increasing competition is proving a challenge for companies to recruit and retain competent, talented staff. To meet these challenges, Talent Management was developed during the 1990s and supplies a new and innovative way to deal with personnel management. Due to Talent Management being a relatively new theory, there is at present no generally accepted definition of the theory.

Abstract: Since the implementation of IFRS, many changes in accounting standards have occured. Companies that follow IFRS must therefore always adapt and change its accountingprinciples according to changes made by IFRS. The latest change that companies must consider and adapt to in their financial accounting is the revised version of IAS 19 regarding pensions. This study aims to investigate if there is a relationship between financial accounting and management accounting due to changes made by IASB. More specifically the study investgates how the removal of the corridormethod and the introduction of IAS 19 as an external approach has affected its management accounting in three large corporations in Sweden.

Aim Our aim is to highlight perceptions of fibromyalgia among health care personell.MethodsA systematic literature review conducted with a deductive approach.FindingsHealth care personell felt insecure because of a lack of understanding which lead to avoiding contact with these patients. Many felt that the fibromyalgia patient was categorised and that they would have been better served with another name of their disease. There was a great distrust against the diagnosis and its aetiology. The patient was perceived as troublesome, illness-fixated and draining the personell of energy. The paradox that the patient is looking so healthy but bearing so much pain was confusing for the health care personell.Conclusions Communication and an empathic encounter was identified as important elements for patient care.

The main aim of this thesis is to investigate the implications and dynamics behind consistency between individual resource allocation decisions and corporate strategy concept. The telecom industry, a high-velocity environment going through an extensive deregulation process, is put under the magnifying glass. Japanese telecom giant NTT Group is compared to its German counterpart Deutsche Telekom. Potential antecedent factors in the strategic decision-making process to consistency are studied. It is also examined whether there is a direct interplay between consistency and economic performance.

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..

This is a qualitative study that includes participants that are in connection with a non-civic organization in Sweden. The study aims to capture the participants? subjective experiences regarding human service organizations. The starting point is to catch both their positive and negative experiences, and then try to concretize what directed their perception in both ways. Is there any specific organization that is represented in positive and the negative column? Is it possible to explain the experience by looking at the organization and the organizational goals? Is it possible to see variables that might explain the perception?The study has a narrative focus that seeks the answers in the organisational context rather than in the stories themselves.

The purpose of this paper is to investigate the relationship between Earnings Management (EM) and certain characteristics of management forecasts, among a sample of Swedish listed companies. The forecast characteristics studied are: 1) Forecast venue: How explicitly is the forecast presented? 2) Forecast precision: How detailed is the estimated number? 3) Forecast measure: Which measure(s) are forecasted? We use a sample of 68 annual management forecasts, obtained from year-end reports between the years 2007-2011. EM during the forecasted year (2008-2012) is estimated using the cross-sectional modified-Jones model. The forecast characteristics are then related to the degree of EM during the forecasted period.

En sammanfattning av uppsatsen på maximalt 8000 tecken..

Syfte: Syftet med studien är att förstå konsumentens upplevelse avproduktplacering i elektroniska spel. Metod: Vi använder oss av fokusgrupper för att samla in empiriskt material. Den största fördelen med detta är att deltagarna i en fokusgrupp utmanas och ifrågasätts av de övriga gruppdeltagarna och därför måste deltagarna motivera och reflektera över sina ståndpunkter.Vi kan därför uppnå större förståelse av de bakomliggandeorsakerna till deltagarnas åsikter. Teoretiska perspektiv: Vi har använt oss av teorier om perception för att förstå hur konsumenternatar till sig produktplacering. Teorier om det implicita ochexplicita minnet hjälper oss förstå hur konsumenterna kommerihåg varumärken från produktplaceringen.

En sammanfattning av uppsatsen på maximalt 8000 tecken..

The BSC is a widely used management tool that is turning the vision and strategy into operational goals. However, after analyzing the criticism received by the BSC, it seems as if its internal focus, rigidity, static-ism and mechanical mindset limits the company?s ability to create a strategy that takes important external factors into account. As we see it, the BSC?s limitations can create a risk for strategic inertia.

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 är att kartlägga hur Performance Management-system praktiseras inom svenska organisationer. Med utgångspunkt ur de teorier och modeller som återfinns i litteraturen ska sedan resultatet analyseras. Samtliga av de undersökta industrikoncernerna har tagit till sig PM-synsättet och praktiserar det i någon mån. Skälen till detta benämns vara att verktygen i större grad än annars kan få hela företaget att uppnå gemensam fokus på företagens målsättningar. Hur detta senare visar sig i hur företaget faktiskt jobbar finns det, en del att vara ifrågasättande emot.

In my study, I have chosen to examine how the user interface and content must conform to design guidelines for responsive design makes it suitable for diverse desktop environment and for varied mobile platforms. The purpose of this study is to examine the extent recommended design guidelines based on scientific research has a positive impact on user performance and perception when using this study delivered hi-fi prototype. The goal of this study is to provide a Hi-Fi prototype with high usability that will introduce and inform the public about BrasilCine according specifications. Study findings from user testing and supplementary questionnaires show that the implemented technologies as design guidelines for responsive design and design features have a positive impact on user performance and perception. The study results are therefore relevant for further prototype development..

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.