In order to achieve comparability, which is one of the fundamental principles of accounting, companies should be consistent concerning the accounting policies they use. Only under certain circumstances changes in accounting policies are allowed, and when there is a change in accounting policies, it is important that the change is reported in a way that assures that the financial reports still achieve comparability. The purpose of this thesis is to establish which rules and recommendations about changes in accounting policies that exist in Swedish and German law and what their meaning is. Further, the purpose is to compare these rules and recommendations and discuss their differences and similarities, advantages and disadvantages. Since publicly traded European companies will be obliged to prepare their consolidated accounts in conformity with International Accounting Standards (IAS) from 2005, I also describe the content of IAS 8 which deals with changes in accounting policies, and discuss what the consequences of this transition might be for Swedish and German publicly traded companies considering changes in accounting policies.

Term: Spring term 2007Study objects: Reitan Servicehandel AB, Vi-butikerna, ICA Sverige ABPurpose: The purpose of this study is to analyse how procurement is used as a strategy to achieve better competitive strength, within the retail food industry.Theoretical: The theoretical chapter illustrates different procurement organisations, multiple and single sourcing, brand equity, consumer behaviour and involvement, Efficient Consumer Response including supply chain and category management and finally Demand Chain Management.Method: For the case studies, three food retail companies have been interviewed: Reitan Servicehandel AB, Vi-butikerna and ICA AB. To illustrate how consumer behaviour influences retail food market, several secondary consumer research studies have been analysed.Conclusions: The results indicate that the procurement organisation can achieve a better competitive strength by a centralised organisation, which make it possible to improve conditions of terms when ordering higher purchase volumes. The sourcing strategies can improve a company?s power within the supply chain. All companies within the study had a very good knowledge about consumer behaviour.

Eco certification of small housesTo construct an environmental friendly building and show that as a company you care for the environment, is presently very attractive in the Swedish real estate market.This degree thesis covers the environmental certification called ?Svanenmärkning? the Swan, witch is the Swedish equivalent to the European standard ?the EU Flower?. It is concentrated on the certification process in small houses that the Swedish institute of standard, SIS, has presented. We have worked together with the company Faluhus witch is a Swedish producer of small family houses.Faluhus is located in the town of Borlänge, Dalarna and has produced family houses since the 1950:s. They have a great heritage born in the old Swedish mining culture, with great wooden mansions and country homes.

Title: Employee experience of psychosocial working environment during change at the workplace.In times of change processes the working environment at the workplace may be affected. Lack of balance between demands and the ability to handle the workload can lead to reduced work satisfaction, which is an important component for an individual?s performance and commitment. The aim is to investigate experiences in the employee?s psychosocial working environment during change management.

I mitt arbete vill jag undersöka hur stråket längs Östra Ågatan kan utvecklas och förbättras. Syftet med arbetet är att skapa ett stråk som fungerar bättre än vad det gör idag. Min ambition eller målsättning är att presentera en konkret gestaltningslösning som är estetiskt tilltalande och funktionellt hållbar..

Swedish Armed Forces are according to their development planning process taking actions to establish a new joint unit (SWEWOSE), with electronic warfare capability. SWEWOSÉ S main task will be designated to produce electronic warfare libraries for electronic warfare systems within the armed forces. The unit shall have capability to support with libraries in any state of conflict situation even if the supported unit with library needs conducting operations abroad.This essay examines the requirements that justify the establishment of a new unit in times when the armed forces conducting reorganizations and cutbacks in both economy and personnel.The possibilities to buy complete system solutions from an external supplier are examined. But also what kind of library support model that is to prefer according to the demands that the Swedish Armed Forces desired, in terms of capability in platform protection and battle space awareness.The results show that the demands that the Swedish Armed Forces has decided, best will be ful-filled and justified by a national electronic warfare unit, with library production as a main task..

The thesis explores the Uncovered Interest rate Parity (UIP) and the possibility of cross-currency arbitrage between England, Germany and Sweden. The data is gathered between May 1999 and December 2005 on a monthly basis and is compared using simple regression analysis. The aim is to find out whether UIP holds and, if it does not, a risk premium exists that makes it possible to make arbitrage gains on moving capital between England, Germany and Sweden. It is discovered that UIP does not hold and that cross-currency arbitrage possibilities exist. In the end a an attempt is made to practically show how the arbitrage possibility could be used for a real investor to make risk free gains from the Foreign Exchange market..

This report describes work on the thesis ?IT systems and organizational development?. The work is carried out on Stocksbro Energi AB, during spring 2009. The company wanted better flow in their production but also review if the inventory management function located in Visma SPCS Administration 2000, could be used in the organization. Under the first part of this report the system were tested to ensure if the system would work together with the organization.

This report was undertaken at the request of the Management and maintenance department of Swedish National Road Authority (Vägverket Region Sydöst) in Jönköping.In 1992, the management and maintenance of Swedish roads were laid out on external constructors. When putting out a tender for the work, the foundation is from a national set of rules which are in constant change. This report is limited to winter road upkeep.The trend in the invitation for tenders is that it is moving from the more conventional executional demands towards the less controlling demands. The downside of functional, less controlling demands is that it is difficult to articulate how to measure them. The order authority therefore has to find ways to make sure to get what has been paid for.In connection to the invitation for tender of winter road upkeep for 2005, the new set of rules, ATB Vinter 2003 was deployed.The main purpose of this thesis is to see which the big changes in the set of rules are and how these changes affect the organisation and activities of the constructor.It is also studied how the changes in execution is perceived by road users and how it affects the possibilities of the constructor to come as a newcomer to a new area of administration.Interviews and examination of sets of rules has led to a list of a number of changes that the constructors feel affect their work in any sense.Views from road users that have come in to the order authority have been scrutinized to see how they have experienced the change.

The essence of literature ? it?s voice, it?s meaning? has always been scrutinized of interest to readers and theorists. The language in itself has the power to revolt against and undermine current and dominant hierarchies. This language can also be of a passive nature, accepting existing norms and dichotomies. This paper has the ambition to examine the language, the voice, of Clarice Lispector in her novel A Hora da Estrela (The Hour of the Star).The theoretical horizon from which I will read The Hour of the Star is that of Hélène Cixous, which can be expressed through the term écriture féminine.

Abstract: The world in which companies are acting today offers challenges in the sense that it is rapidly changing and that a vast amount of information is available. In order to ensure the competitiveness and survival of the company, an effective and efficient environmental scanning is essential to the company. Our aim with this Master's thesis is to investigate what factors constitutes important and basic conditions in a well functioning environmental scanning and how companies strategically can go about to achieve this. In order to highlight and specify how these factors can be applied on a specific company Thule has been our focal point. Thule.

This essay concerns PR-consultants and their view on their work. The purpose was to find out which type of communication they use in contact with the target. By target, we mean the group of people the employer wants to reach with help of the PR-consultant. For example: Jägarförbundet wants to get help from a PR-consultant to influence someone in the government so that Swedish hunters can shoot more wolves, than the target group is the one in the government. We also wanted to find out if the PR-consultants are aware of the image the public have of them and if they are trying to change it into a more positive one, by using more ethics, openness and to have more focus on the relations aspect.  PR in the future with new social media (like Internet) was also a subject, where we wanted to know how much they involve social media in their work.  Our main questions were:How do PR-consultants relate to openness in communication, ethics and social media?Which one of Grunig?s PR-models is most occuring in the PR-consultants work? We made a qualitative study where we carried out interviews with six PR-consultants.

Background: There has been a movement of power towards customers in most markets which puts higher demands upon the customer orientation of organizations to survive competition. In general the opinion is that satisfied customers also are profitable for the organization. Even though a consciousness exists about this connections importance for the organization there exists no prominent economical theory showing how a organization should work with customer adaptation and how management should be shaped for success in this area. In the field of competitive sports clubs a similar trend is discernible since the field is increasingly commercialized.Purpose: The purpose of this study is to adapt The Balanced Scorecard as a model to the demands on management that customer orientation causes and to use the knowledge created during the study to show how customer orientation in a competitive sports club could look.Realization: The study first takes the form of a literature study which emerges into a theoretic development. Above that a case study of Linköpings Hockey Club has been accomplished so that knowledge created from the literature study could be used on competitive sports clubs.

Companies today are facing more and different kinds of demands from the society and their stakeholders. It is no longer enough to just deliver the products, and not just the quality of the products that matter. The consumers are getting more conscious about the many ways in which companies affect the society and the environment in which we live. The financial sector, that among others includes stakeholders such as insurance companies, banks and fund companies are starting to realise the importance of the non- financial issues that companies are encountering. Analysing the companies sustainability when it comes to social and environmental issues, has become an increasingly important factor when for example choosing companies to invest in.

This bachelor thesis in business economics raises the topic about Corporate Responsibility (CR), this topic is currently being discussed in a variety of channels and today an increasing number of companies are involved in corporate responsibility. How do Skanska work with sustainability and why are they doing this? It is also important to see the results of the work with sustainability will lead to. We will go into more depth in one of Skanska's projects, project M25, to investigate the CR strategies they use and see how they actually work with sustainability. The purpose of this paper is to describe and analyze how and why Skanska is working to implement CR policies in their operations and more specifically from the M25 project in order to achieve sustainable business development.