Recent studies show that manufacturing companies to a larger extent use historical cost accounting in their internal accounts, at the expense of calculated costs. The explanation behind this is claimed to be that firms are subject to careful scrutiny by the stock market. Consequently, top management stresses the need of evaluating all parts of the firm from external accounting. However, lower management levels express a general concern that the incentive to invest in machines will decrease. This master thesis aims to investigate whether or not there is an objective reason behind this concern.

In the light of the criticism from the Swedish Consumers? Association towards the actions of modern fund managers on the Swedish Sustainable and Responsible Investment (SRI) market, discussions of change has increased. The reasons underlying a change and communication process are scarcely focused on. Thus, grounded on theories in the fields of Critical Management Studies (CSR), Corporate Social Responsibility (CSR), change and communication, this study analyses how a change of implementing revised SRI communication is carried out at Handelsbanken Asset Management, existing motives for the change in communication, and how key actors can affect the process. A participant observation and in-depth interviews were carried out enfolding a discussion that contributed with a critical analysis and discussion, concluding external motives to be dominant and that key actors of the change process are influential to a various extent.

Östgöta Brandstodsbolag started its insurance business in 1841 and is today a part of Länsförsäkringsgruppen, which consists of 24 independent and locally anchored county insurance companies. The local concept is a condition for the county insurance (länsförsäkring) idea, which means that the 24 county insurance companies cooperate freely. Länsförsäkringar is the market leader within property and liability insurances in Sweden and has a market share of 30.5%. The largest, and most well known, insurance companies in Sweden, apart from Länsförsäkringar, are If, Trygg-Hansa and Folksam. This essay treats with Östgöta Brandstodsbolag, which is one of Sweden's largest county insurance companies. The company is active in the county of Östergötland where it has the dominant market shares within home, detached houses, car and farming.

This essay is about personal assistance for persons with considerable intellectual disabilities.The purpose with the study is: to examine personal assistance for individuals, who can`t speakfor themselves, to examine how the individuals can determine and get influence into theirassistance and how they can get help with it, to examine the role of an representative inrelation to the serviceuser´s assistance and examine if there are factors of gender in theinterviews.The chosen method is qualitative interviews.The interviews has been analysed through earlier research about personal assistance andtheoretical perspectives like: influence, integration and citizenship and discussed throughperspectives of social psychology.The main conclusions are: the influence the serviceusers can have is through persons whoknow them very well, the role of the representatives are indistinct, the serviceusers can´tdetermine their assistance themselves and need help with it from relatives, representatives,personal assistants and managers, the persons who know the serviceuser intimately are best totransform the needs to assistance. The factors of gender, are that there are more men aspersonal assistants than in the care of elderly, and the representatives are mostly men. Thepersonal assistants appreciates the time they have for the serviceuser, the work can be lonelyand demanding..

This paper seeks to investigate whether there is a positive relationship between bonus as a part of total executive compensation and lower accounting quality among Swedish companies. In this study, accounting quality is defined as the degree by which a company's earnings are subject to earnings management. To detect earnings management accrual-based modified Jones model is applied to companies listed on the Large-, Mid- and Small-Cap lists on the Stockholm stock exchange during 2011. We find a statistically significant positive relationship between bonus as a part of total executive compensation and lower accounting quality. Thus, in line with prior research, our results suggest that managers, interested in maximizing their bonus, will select income increasing accruals to manage earnings upwards.

Course: Master's Thesis in Business AdministrationPurpose: The purpose with this paper is to give an insight, and to compare, the project management of two IT-projects ? one which product was implemented and put into use, and one, which was implemented but no longer exists on the market. Furthermore also examine the critical success factors that influence the success respectively the failure of the IT-projects. Method: To attain the purpose with our study we have chosen a qualitative method. We have carried out interviews with two of the project managers of the IT-project of the two large companies.Result: A couple of problems occurred within the IT-projects of the large companies.

In light of the recent scandals in Europe involving food labelling, this study will be focusing on food labelling. This study?s purpose is to investigate the extent of knowledge concerning labeling and presentation of food in the different food stores in Halmstad.The study was conducted out of our own interests with the guidance from the environmental health office. The study included nine different food stores of different size. The focus in this study was to verify how well five selected products follow the labeling rules.

Purpose: The purpose is to present a greater understanding of the progression of innovation capital in a technology transfer and biotech start-up context. The findings offer technology transfer professionals, entrepreneurs and academia an overall perception and mental framework of the technology transfer practice and the embracement of a promising invention, building upon its hidden value. Methodology: The thesis was conducted using a qualitative case study, executed with the help of interviews, in order to answer the research question: How is an embryo of innovation capital continuously cultivated in a technology transfer and biomedical start-up process? Conclusions: A technology transfer entity provides the means to establish a platform where an entrepreneur can build its own human capital, structural capital, and relationship capital. The forms of capital interact and thus create value, herein considered as innovation capital.

Problem: Trots att betalkort funnits länge i samhället, så används idag kontanter fortfarande i stor utsträckning. Handhavandet av kontanter innebär höga kostnader, dels på grund av extraarbetet det innebär för butiker att räkna pengar varje dag, dels för bankpersonal som ska sköta insättningar och uttag och dels för kostnader till vaktbolag som sköter penningtransporter. Om man vet varför kontanter fortfarande används till så stor utsträckning och till vad, så kan man rikta in sina insatser på var man ska öka betalkortsanvändningen. Avgränsningar: Fokus i denna uppsats är på samtliga svenska konsumenter som har rättighet att få ha betalkort från en bank. Syfte: Syftet med denna uppsats är att undersöka om produktegenskaper såsom pris och kvalité påverkar valet om att betala med kort eller kontant. Metod: Undersökningen är genomförd som en kvantitativ undersökning.

En av de större utmaningarna med ombyggnadsprojekt är de fall när det i byggnaden finns kvarboende eller andra brukare under tiden. En ombyggnad innehåller i regel både bygg- och rivningsarbeten som ofta medför störningar för människor som vistas i eller intill fastigheten. Samtliga störningar är påverkningsbara och kan vid god projektering och produktion minskas.Målet med examensarbetet har varit att ge konkreta förslag på hur ett fastighetsbolag kan arbeta för att öka hyresgästens kvalitetsupplevelse under en ombyggnad som sker i eller intill hyresgästens lokal. Detta har gjorts genom att identifiera vanliga störningar, genom att påvisa hur hyresgästen har påverkats av dessa störningar och genom att undersöka hur tidigare uppkomna störningar har hanterats.I samråd med fastighetsbolaget Vasakronan har tre ombyggnadsprojekt valts. På respektive ombyggnadsprojekt har kontorshyresgäster, intern projektledare och extern projektledare intervjuats.  Även observationer i form av platsbesök och litteraturstudier har genomförts.Studien har resulterat i förbättringsförslag till fastighetsbolaget.

The purpose of this master thesis is to investigate what the work situation of children's librarians looks like in the year 2000, after the changes in society which took place since the 1980's. Did the tasks of children's librarians change during the nineties, and if so, in what way and why have they changed? Which new knowledge needs emerged for children's librarians during the nineties, and what was the cause of these new needs? Finally I want to know which needs for professional development arose, and how these needs are fulfilled. The thesis is based on qualitative interviews with children's librarians, library managers, library consultants, one representative of the Swedish school of Library and Information Studies and one member of SAB's children and youth committee. The study reveals that the identity of children's librarianship is strongly associated with the stimulation of language and reading.

Problem: Today Frigoscandia Equipment Europe, FSEE, is not sure how their CRM-system, MSMS, is used along with other solutions at the different regions throughout Europe. The company is interested in a usage evaluation describing by who and how the system is used. FSEE is also concerned about the users opinions of future development and improvements.Management is also concerned about how MSMS would support the After Market and gain full leverage of the IT investments. MSMS is today only used to a limited extent in a few of the After Market departments, and FSEE is interested in what an overall usage would mean in terms of improved internal communication, customer focus and information management. The following questions will therefore be investigated in this study:· How, by whom and where is MSMS used within FSEE?s After Market and Sales divisions today?· What does the After Market division at FSEE gain from using MSMS?· What has to be done to improve the usage of MSMS at FSEE? Purpose: The purpose of this Master Thesis is partly to examine the current usage of the Sales and Marketing System within FSEE?s After Market and Sales divisions.

Propose/Aim: The aim of this thesis is to examine the professional role of the Community Manager working for gaming companies. The thesis will examine which background and previous experience a Community Manager should have and the tasks included in the assignment to see how this new role can contribute to the development of gaming companies.Material/Method: The method used in this study is of a qualitative character. The data has been gathered through e-mail interviews with five people working as Community Managers in the gaming business and in addition, through a textual analysis of five job advertisements. The results were analyzed on the basis of carefully selected theories in the field of strategic communication.Main results: The main result of this study is that the Community Manager's most important task is to act as a link between the players and the game developers by communicating with both sides. The Community Manager can receive important feedback from the players which can contribute to the game development. .

To have a functioning organization where there is a self-development for employees them selves, as well as between managers and employees, where employees are empowered and work for the organization and its goals. Feedback seems to be the main instrument to solve problems and create that organization. At the Military Academy Karlberg and the basic officers training there is a lot of discussions about feedback and how it is supposed to be carried out. This essay discusses the matter of how well we live up to the demands set by leadership classes at the Military Academy, what the platoon leaders do think about how feedback takes its expression. The questions about how feedback is used are to be answered by interviews with five platoon leaders and their thoughts about how feedback is communicated at the Academy.

There are several Project Management Softwares onthe market today. These tools are powerful andextensive to the degree they become too timeconsumingand complex and therefore often defeatits original purpose. This is the case especiallywhen the project manager is inexperienced and/orthe scope of the project is moderate.The purpose of this thesis arose from this context,there seems to be a gap between a home-made MSExcel spread sheet and the advanced softwaresavailable. The thesis and the product has beendeveloped in alliance with Faveo ProjectManagement with the shared goal to create a toolwhich is easy to use but still covers the essentialareas of project management theory. The tool willbe used internally by Faveo-employees as well asexternally together with Faveo?s clients in aneducational purpose.