Globalization has among other tendencies led to the emergence of new ways of doing business. One of the ways for organizations to meet the demands of a new competitive landscape has been through management accounting change, a field which has become increasingly popular in research. This paper builds on that research and seeks to investigate the case of the implementation of a new management accounting system in a Swedish company which was triggered by strategic change. Commonality through the interactive approach is by some researchers seen as a key to successful change. This approach is contrasted to the importance of symbolic constructs and change recipients? cognitive effort to understand the meaning of change for which Framing theory is applied.

Competence Portals are software tools that are intended to make it easier for persons that have had no previous contact to find and contact each other. The portals can address areas ranging from finding an expert within an organisation to the marketing of the competence of a region or a research centre to other organisations. The purpose of the thesis is to examine the necessity of Competence Portals in research-intensive organisations. Important characteristics of the information in such portals have been identified and used as a basis for recommendations regarding how Competence Portals could be designed. Furthermore, the thesis focuses on the task of finding a source of knowledge within an organisation.

The aim of this paper is to analyze aid, grouped into sectors, and its effect on growth in developing countries, to find out which type of aid has had the most positive effect on growth. We compiled a regression analysis based on panel data over 81 developing countries from 1975-1999. In our first regression we considered and group countries by institutional quality, in the other we considered and group countries after regional differences. As a measure on institutional quality we used the KKZ-index. The principal aim of this paper was to find out what kind of aid is the most efficient in its influence on growth in LDC?s.

According to the curriculum for the Swedish preschool system, children?s development and learning should be documented and analyzed in order to evaluate and develop the preschool quality. Social criticism is directed to some of the methods of documentation for assessing the children´s individual knowledge development. The purpose of this study was to examine how, what and why some teachers use documentation in preschool. I wanted to examine which methods preschool teachers used when they documented the children and what they focused on.

Titel:Risk Managements påverkan för utfallet av ERP-projektFörfattare:Ann-Magritt Lindemark Engøy och Hanna MaunusHandledare:Pär VilhelmsonExaminator:Sarah PhilipsonKurs:Examensarbete företagsekonomi C, 15.0 hpNyckelord: ERP-projekt, Projekt Management, Risk Management, risker i ERP-projekt, lyckade projekt, misslyckade projekt, The Iron Triangle.Syfte:Att undersöka vilka risker som är mest förekommande vid implementeringen av ERP-system och hur risk management kan reducera dessa.Metod:Kvalitativ metod, hermeneutik, fallstudier, semistrukturerade intervjuer, välgrundad teori.Resultat:Organisationens och projektets ledning hade större kunskaper om vilka risker som ville uppstå och olika risk management strategier än andra anställda och slutanvändarna av systemet.  Standardisering, samordning och automatisering av organisationens kärnprocesser var huvudsyften för att implementera ERP-system i organisationen. God planering av projektet är avgörande för ett lyckat resultat. Det är viktigt med bra kommunikation och tätt samarbete mellan de olika avdelningarna i projektet, och även med externa konsulter som till exempel leverantören av ERP-systemet. Riskanalys var en viktig del av projektens risk management strategi. En skicklig och flexibel projektledning hade stor betydelse för att risk management strategin fungerade.

Varför är vissa företag duktiga på att arbeta med ständiga förbättringar och andra inte? Vad skiljer ett framgångsrikt företag från ett mindre framgångsrikt och varför lyckas vissa företagsledare få gehör för sina idéer hos de anställda medan andra kapitalt misslyckas med detsamma? Detta examensarbete syftar till att analysera hur C2 Management ABs kunder kan förbättra användningen av förbättringsverktyget System C2?. Det är författarnas förhoppning att resultatet av denna studie primärt skall bidra till ett ökat användande av förbättringsverktyget och sekundärt ge företagsledningar en vägledning om hur de kan gå till väga när en förändring ska genomföras. Problemet som denna studie ställts inför upptäcktes i samband med en kundutvärdering av System C2? som genomfördes under våren 2004.

Construction companies in Sweden have for recent years seen an increase in the numbers ofwarranty complaints associated with the market of resident buildings and the cost for this hasbeen measured to over 1.2 billion SEK per year. Working with poor quality cost as a way ofcreating insight about defects within the company?s processes is a method developed and usedby the manufacturing industry for decades, but have not yet reached the construction industry.This study has been performed in collaboration with a Swedish construction company, wherethe author has been stationed at the aftersales division for residential buildings. Owing tocircumstances, this published report has been made anonymous regarding the company whowill further on be namedthe Company. The Company is aware that warranty claims producegreat costs and has requested a way of putting cost and cause to specific claims in order ofreceiving a more specific cost view and to make the reuse of knowledge more efficient.

More frequent and intensified rainfalls are expected to occur due to climate change in the nearfuture. This together with a higher proportion of paved areas increases the pressure on today?sstorm water systems (Risinger, 2014; Boverket, 2013; Stahre, 2006). Traditional storm watersystems (i.e. underground pipe systems) have during last decades started to be questioned(Olshammar & Baresel, 2012).

An organization that uses all of its improvement opportunities has a great advantage compared to its competitors. It is an important task when it comes to continuous improvements of every process. Up until September 2007, Husqvarna AB had a suggestion committee who evaluated every suggestion separately and the proposer received a payment if the suggestion was approved by the committee. However, this system did not work satisfying enough to fulfill Husqvarna?s needs and they are now looking for a system that can handle the ideas from the employees in a more effective way.

Vi avser att i denna uppsats jämföra Sveriges system för kommunal revision med det motsvarande i Danmark avseende vad som granskas, vem som granskar, målgrupp samt ansvarsprövning. Vidare har vi som målsättning att diskutera eventuella förbättringar av dagens svenska system med utgångspunkt av vad som framkommit i studien.Vi har studerat vårt problemområde genom en kvalitativ undersökning baserad på en jämförande studie mellan två kommuner. Vi utgår från att undersöka teorin och hur regelverket fungerar för att sedan jämföra detta med en empirisk undersökning byggd på intervjuer. En förtroendevald kan idag ha ett flertal roller och detta är något som bör förändras, då en oberoende position borde stärka tillförlitligheten i revisionen. Vi fann dock att det stora problemet inte är att det finns en revision med politiska representanter, då de sakkunniga har ett stort inflytande, utan problemet ligger i ansvarsprövningen.

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.

Since 1928 the Swedish accounting and taxation has been closely linked by law which today as the European Union works with its harmonisation of the European accounting systems brings up difficulties. The Union strives to integrate the countries different ways of accounting in order to make it easier to use and understand foreign information. The Swedish connection between accounting and taxation means that a harmonisation would change the whole system as its known today. The purpose with this study is to examine what the link between the two means and how a decoupling would affect Swedish accounting and auditing. We also want to examine how the Swedish taxation office, who currently uses the accounting as a ground for taxation, could guarantee the quality of the declaration without a proper underpinning. The study shows that a decoupling could lead to an increase in quality on swedish accounting and that the administration would become more difficult to handle. The risk of dividend of untaxed profits is not seen as a problem in this context.

This qualitative study involves the implementation of Lean and Kaizen methods in a Swedish service industry. Lean philosophy is based on a method to achieve more with less. In practical terms this means that the use of an organization's resources is improved. The origin of Lean is the Toyota Production System. Now, Kaizen methods give managers and employees a better more efficient system to reach their goals within the organization or company.

This paper discuss the possibilities to improve the Swedish political nomination system. It brings up some of the values and norms that can be used to change the existing system. Values as openness, the demand of responsibility and also if there is values from the American spoils system that can be used in the Swedish system. A minor purpose is to discuss the part of the parliament within the nomination process. To investigate this I have some theoretical starting points and a self constructed analysis tool.

To be able to feel a sense of belonging, people need to have the possibility to take part of the information from the society. Hearing-impaired don?t have the same possibility as hearing people when they want to take part of the information, therefore they don?t get the same benefit. This contributes to a feeling of not belonging and a sense of limitation in different social occasions. Therefore the society needs to be accessible to everyone regardless disability.