Purpose: Examine if there is a connection between the athletic performance and the financial status in football clubs.Theoretical perspectives: This thesis is based on the theory that the modern football club is like every other company trying to maximize profit. The clubs should therefore use the same business strategies.Empirical foundation: The study is based on 25 observations over five years and five Allsvenska football clubs. The data is a compilation of the key ratios from the annual reports and the league table, years 2004 through 2008 in the clubs. Year 2009?s league table place is also included since tests have been done with one year?s displacement between the financial status and the league table.Conclusion:There is no correlation between solidity and the place in the league table in Allsvenska football clubs.There is no correlation between net profit and the place in the league table in Allsvenska football clubs.There is no correlation between equity and the place in the league table in Allsvenska football clubs..

During the past few years an increased attention has been paid to environmental issues in the construction and property sector in Sweden. In order to simplify the work with these issues a Swedish environmental certification system for buildings called Miljöbyggnad has been developed. This thesis aims to investigate the opinion of a selected number of selected property owners of Miljöbyggnad. From that basis recommendations and actions for the future work with the system will be presented.The investigation has been conducted through personal interviews with five property owners. The main issues that the interviews have been based on are their purpose, experiences, perceived complications and future prospects in terms of certification using Miljöbyggnad.The system intends to be cost-effective, simple and to offer a relevant environmental assessment of buildings and the result from the report indicates that this is largely fulfilled.

Simulation is a vital tool during development of JAS 39 Gripen, since money and time can be saved.The Auxiliary and Emergency Power System, AEPS, is a subsystem of the secondary power system in Gripen. It has the function of providing the aircraft with electrical and hydraulical power before activation and after deactivation of the main engine. The system also functions as backup in case of a safety critical problem in the main power supply system. The system basically consists of a control unit and an auxiliary gearbox. The gearbox is driven by an air turbine.

The accounting information system comprises budgeting, accounting, and costing. The accounting information system has, traditionally, constituted an integrated system where the different elements collaborate. If ABC is introduced this order is disturbed, since ABC is based on another logic which cannot easily be integrated with budget and accounting. ABC, therefore, is usually used parallely to the conventional costing method. There are, however, companies that have taken its ABC one step further by letting it replace the old costing model and integrate it with the accounting information system.

Ett nytt musik- och teaterhus byggs vid Munksjön i centrala Jönköping. Dit ska Smålands Musik och Teater (SMoT) flytta sin verksamhet. Den nya byggnaden kommer att innehålla ett flertal scener varav två av dessa scener ska utrustas med ett automatiserat övermaskineri: Teaterscenen och Konsertscenen. De ska utrustas med samma system fast den senare i en mindre omfattande installation. Detta arbete innehåller en studie av ett generellt system och en analys av dess delfunktioner.

Tanken bakom examensarbetet var att undersöka huruvida de äldre system som finns i bruk ute i organisationer idag uppfattas som ett problem samt vad som i sådana fall görs åt problemet. Ett flertal författare har under åren förklarat hur förändringar i system leder till en försämrad struktur vilket förr eller senare orsakar ett försvårat underhållsarbete av system. För att ta reda på hur väl litteraturen stämmer överrens med svenska organisationer så har vi intervjuat fyra respondenter för att få deras syn på problematiken. Denna har sedan jämförts och diskuterats mot de premisser vi funnit i litteraturen. Det har framkommit att det litteraturen inom området menar, stämmer till stor del med det våra respondenter berättat.

This paper investigates the compensation for risk in the context of the Swedish stock market with a special focus on downside risk. Using daily market data collected from the A-list of the Stockholm Stock Exchange between the years 1983 and 2005 the purpose is to answer the question whether Swedish investors are compensated for holding stocks with high downside risk, measured as downside beta. Using panel data analysis it is shown, in accordance with most previous evidence in international research, firstly that stocks with high beta values on average experience higher returns than stocks with low beta values, and secondly that stocks with high downside beta values experience higher returns than stocks with high beta values in general. On the other hand, cross-sectional regression methodology using a bivariate regression approach shows that downside beta does not explain excess returns very well. Instead, regression analysis suggest that high upside beta does a much better job in explaining excess return over this time period compared to downside beta.

This thesis has been performed as a part of the Bachelor degree in Industrial Engineering and Management at the School of Engineering in Jönköping. The thesis is written on behalf of Pallco AB, which is an engineering company that performs subcontracting, surface treatment, and assembly of components, mainly in steel and aluminium. The thesis focuses on identifying and analyzing the customer order fulfillment process of three customers at Pallco AB.The main objective of the thesis is to distinguish time differences in the company?s administrative work for each of the three customers. Furthermore, Lean thinking is following as a thread through the whole thesis.

Arbetet ett företag lägger ner för att komma fram till ett beslut om en större investering i till exempel nya maskiner är oftast omfattande och ett resultat av ett strukturerat arbete med klara strategier för att i största möjliga mån uppfylla behovet som orsakade anskaffningen. Däremot har en investering i informationsteknologi av olika anledningar inte setts som vanliga investeringar utan ofta genomförts utan en ordentlig utvärdering. Med denna uppsats ville vi försöka ta reda på om det verkligen förhåller sig så att företag anskaffar IT-system utan att göra någon ordentlig analys av de problem eller behov som förorsakat anskaffningen eller om de följde de metoder och modeller som finns tillgängliga för att komma fram till ett beslut om anskaffning av ett IT-system. Vi utförde vår undersökning vid tre produktionsföretag som hade anskaffat liknande system. Vid vår analys valde vi att applicera förändringsanalysmetoden, FA/SIM och Simons vedertagna beslutsprocessmodell på det empiriska materialet.

This examination paper is a lead in the educational program Industrial Management at Jönköping University. The paper itself contains an analysis of the warehouse organisation and its efficiency at the furniture company Voice AB in Torsvik, just south of Jönköping, Sweden. The report also contains propositions to raise the level of efficiency in the company warehouse and warehouse management.In the investigation of the warehouse a number of possible improvements were found. Examples are lack of a system for labelling shelves and racks, lack of an efficient location system and development possibilities in work routines. For the empirical investigation both qualitative and quantitative methods ware used.

Bakgrund och problem: Olika belöningssystem har den senaste tiden skapat stora rubriker massmedialt. Belöningssystem används som ett styrningsverktyg för att skapa incitament hos de anställda samt motivera dessa till att göra ett bättre arbete. Det är av stor betydelse att de anställdas mål överensstämmer med företagets övergripande mål och strategier. För att uppnå detta mål inom företaget som vidare skapar effektivitet används en rad olika belöningsformer. Dessa är såväl monetära som icke-monetära samt delas ut kollektivt och/eller individuellt.

The function of budgetary controls is to control the resource allocation within companies. It can also be an instrument for measure and control subordinates and/or business units? performance (Van der Stede 2001). This paper concerns the latter; when the budgetary control function is used to measure and control subordinates performance based on budget. Previous research in this area has not yet accomplished to explain the effects of tight budgetary control which Hartman (2000) considers as the main issue to be concerned about in management accounting research.Previous research has presented contradictory findings regarding tight budgetary control explained by positive effects as well as negative effects during the last decades.

Företag behöver öka farten på införandet av mobila system för att kunna hänga med i den hårt ökande konkurrensen och globaliseringen som sker. För att satsa pengar i ny teknik är det dock viktigt att se tydliga affärsfördelar med investeringen. Här saknas kunskaper och medvetenhet hos företag om möjlig effektivisering som mobila system kan medföra i verksamheter. Syftet med undersökningen är att utvärdera Pågens mobila system utifrån ett organisatoriskt effektivitetsperspektiv. En fallstudie på Pågen AB har genomförts där effekterna av införandet av deras mobila orderhanteringssystem utvärderas.

Holmen Skog is one of the largest forestry companies in Scandinavia and they depend heavily on a large network of forest roads for production and logistics in connection to their forestry operations. The company recently introduced a new system for planning of road management. The system will also be developed with the intention to facilitate the monitoring of actions performed by road contractors. This report will provide information to support future decisions regarding further development of the system, after its introduction. In addition to a presentation of results from interviews, the report also provides a smaller study of the different subjects associated with roads, process work and process development. The study is largely based on interviews with road contractors that perform work for Holmen Skog today.

The purpose of this study is to research into the role of the citizen and the educational system in Sweden throughout periods of time based on previous theoretic works, and also to deepen the understanding of students with special needs in Swedish education focusing on the primary school years. This shall be carried out by illustrating the different points of view and choices within the educational system that are at hand for students with concentration difficulties and social difficulties.I will analyze these points through a cultural and social perspective on contemporary society in order to contribute towards today?s discourse on the norm. The result of this empirical investigation presents a dilemma existing in the democratic educational system of today. Nationally and internationally, the educational system has been structured around a normative system containing both rights and duties that effect everyone working within it.