En uppsats om hur IT-företag som säljer konsulttjänster utformar sina belöningssystem, med fokus på tre styrförutsättningars påverkan. Studien är kvalitativ och baseras på empirisk material inhämtat från fem stora IT-företag..

Commercial strategies are becoming more common in an increasing number of sports - Swedish golf is no exception. Previous research shows that new opportunities for non-profit organizations, to assign parts of their operations to a limited company, do not have any economic importance. The supplementary question arises why more golf clubs nonetheless choose to corporatize its activities? Is the purpose of commercial strategies generally linked to business- or sport-related success? This paper, containing two studies, aims to create an understanding of the underlying drivers of commercialization, and furthermore to quantitatively demonstrate how commercialization is reflected within Swedish golf in terms of strategy and marketing. Swedish golf clubs were categorized as more or less commercial, and examined based on business-related variables such as communications, brand awareness and price discrimination, as well as sports-related variables as success factors and success indicators.

Vårt syfte är att undersöka om gott chefskap passar in på teorins definitioner av ledarskap eller management eller en kombination av de båda.Uppsatsen är av kartläggande och hypotesskapande karaktär och en kvalitativ metod har använts för att insamla, studera och analysera data. Primärdatan består av intervjuer med vd/ledare och ledda på fem större företag verksamma i Sverige samt sex intervjuer med rekryteringskonsulter som enligt vår definition tillhör experternas perspektiv. Primärdatan innefattar även tre intervjuer med inom ämnet verksamma forskare och docenter på Ekonomihögskolan vid Lunds universitet. Sekundärdatan utgörs av vetenskapliga artiklar samt litteratur som behandlar ämnet ledarskap och management.Utredningen visar en klar övervikt för de egenskaper som teorin karaktäriserar som ledarskap. I sju av tio fall nämner respondenterna ledarskapsegenskaper, och bara i tre av tio fall anger de att någon som leder och ansvarar för verksamheter bör ägna sig åt uppgifter som tillhör management.

Underdrainage is a costly investment but often a necessity to maintain rationalized plant cultivation, one can also see underdrainage as insurance to successful plant cultivation. Late ripening crops, low yield and difficult tillage cultivation are examples on an insufficient drainage. (Kvarnemo 1983) A drained field rise in land price and the scheme of the tiled drains is seen as a value item. The interest for underdrainage among the farmers follows with shifting economic situations within agriculture and has for long time been low. A big part of the Swedish tiled drainage systems is since 1930 and ahead. Many of these tiled drainage systems need to be replaced or complemented. The life length of one tiled drainage system varies with maintenance but can still remain in good function after 75 years with correct management.

Titel: Turnaround management ? nyckeln till framgång? Författare: Maria Lejefors, Caroline Odell och Sofie Svensson. Handledare: Richard Ek och Bo Markulf. Syfte: Syftet med uppsatsen är att identifiera de nyckelfaktorer som bidrar till ett framgångsrikt förändringsarbete inom en organisation. För att göra syftet mer operationaliserbart kommer vi att använda turnaround management som den lins vi betraktar syftet genom.

The debate on the future of Nuclear power in Sweden has increased with the discussion on global warming. The uncertainty of fossil fuel- and carbonprices the latest years has aroused considerable interest in Nuclear from power companies, industry and politicians. Nuclear power plants have negligible CO2 emissions and are not directly affected by increased price of emission rights and fossil fuels. The future power production needs to reduce its emissions of greenhouse gases to become sustainable. The purpose of this study is to examine the value for power producers to have the option to invest in Nuclear power and how a Nuclear power venture would affect future electricity prices. The study uses two methods, a traditional cash flow model and real option analysis, to estimate the value of Nuclear power.

Hunger is a problem in some parts of the world (www, FAO 1, 2012). The lack of food is often a result of insufficient knowledge in soil fertility management (Röing de Nowina, 2012). Ongoing hunger and malnourishment are quite prevalent in Sub-Saharan Africa and are often combined with poverty (www, FAO 1, 2012). Farming is the most common occupation in this area and the farms are often small-scale farms with subsistence crops and a few cattle. The farmers who operate these small-scale farms are economically a weak group.

Uppsatsen redogör för ett revisionsutskotts arbetsuppgifter, redogörför revisionsutskottens arbete i företag noterade på stockholmsbörsens A-lista samt att analysera om revisionsutskotten i fråga arbetar enligt svensk kod för bolagsstyrning och därmed bidrar till bättre corporate governance.

Evaluating and choosing suppliers based on price alone, has traditionally been the dominant strategy for supplier selection within the purchasing function. With the origin of the Total Cost of Ownership (TCO)-concept in the early 1990s, a new philosophy dawned that promoted the importance of knowing the effects of supplier performance on the buying firm?s internal costs. Since then, scholars have been arguing the case of TCO as a viable model for making purchasing decisions and conducting supplier evaluation. Still, after two decades little is known about its penetration and impact on the practices of buying corporations, leaving the questions of which costs are included in the purchasing organisations? decisions unanswered, and even more importantly why certain costs are considered and others not.

Författarna finner genom använd metod stöd för att ur ett konsumentperspektiv så kostar garantifonder än motsvarande syntetisk portfölj med motsvarande risknivå. Dessutom framkommer det att fondinformationen i många fall inte är tillfredställande. Fonderna presterar sämre jämfört med de syntetiska portföljerna..

The interest for children´s clothing has increased in society. More and more children are born and parents are older when they have children. Education has become a natural feature in most people´s life, just as both parents often work today. The households have therefore better economy and thus greater consumption opportunities. Parents are, in greater extent, looking for personal and different clothing with focus on quality and, to some extent, exclusivity rather than just a cheap and functional garment.

How can a multi project organisation use Wiki to support improvement of knowledge management and project evaluation to become a learning organisation? The main purpose of this thesis is to give management and employees a better understanding of how Wiki supports knowledge management and project evaluation. The second purpose is to illustrate possible difficulties and pit falls that comes with the implementation of Wiki based learning. The theoretical framework initiates by explaining multi project organizations, then describes Argyris and Schöns theories about organizational learning and learning organizations. The second half of the theory chapter brings up theories about important areas for a learning organization.

Det finns många åsikter om hur det går med implementeringen av IFRS 3. Analysen av empirin visade att åsikterna skiljer sig åt mellan olika respondenter. Vi har sett att det fortfarande går att tillämpa Jönssons teorier. Även Puxty och Willmotts teorier går att använda än idag. Implementeringsarbetet är en process och redovisningsutvecklingen är i ständig förändring..

Background: During extreme market conditions like the period during fall 2008 the discussion of what affects company value becomes apparent. The capital structure is the relation between borrowed capital and equity in a company´s financing mix. What impact changes in capital structure have on company value is a widely debated subject within the theory of finance. If a relationship between capital structure and company value exists the implication is that an optimal capital structure where company value is maximized also exists.Aim: The aim of the thesis is to study whether a certain relationship between capital structure and company value exists among selected stocks and companies listed on Stockholmsbörsens OMXS30.Implementation: With aim to fulfill the purpose of the thesis regression analysis has been performed among chosen stocks and companies. The empirical results eventuating from this have been analyzed from the view of elected relevant theory.Completion and results: We find that during normal market conditions a positive relationship between debt ratio and enterprise value (EV) can be established.

This thesis consider alternatives for heating and cooling planned office buildings at Arlanda airport. The thesis is divided into three parts where the third part is a shorter synthesis of the two first. In the first part the energy demands of the buildings are modelled in a computer program. Two different building models are created, one more conventional and one with good energy properties. The results shows that with proper construction and ventilation systems etc.