AbstractFor an audit organization, it is important to work toward maintaininga high error climate to handle errors in an efficient and propermanner. This means that it is important for accountants to worktowards high quality of work, reduce and manage errors that mayoccur in their daily work. Therefore, auditors must know how tohandle errors in order to improve efficiency, which can be affected byhow leadership is exercised in the workplace. The error climatemeans being able to act in a manner which will ensure a good jobtowards customers but also within the internal operations.The ethical leadership may thus have an impact on how auditorshandle the error environment both internally and externally. It is veryimportant for customers to have confidence in the business but also tomaintain the order and the general rules of society for accountingfirms.My study aims to show the thinkable relationship between ethicalleadership and the error climate.

The valuation of an asset is one of the most important thing with accounting, though one of the most difficult thing as well. However, in deciding useful service life for an intangible asset and property, plant and equipment, there are quite a margin for the companies, which creates a difference between companies and industries. When computing the value of the inventories there are a few possibilities available for the companies, which also can generate differencesbetween companies and industries. Although these differences can occur, there might be some similarities in the companies? estimates.

The purpose of this study was to examine if atypical Parkinsonism affectsthe pragmatic ability in conversational interaction. 15 persons close to individualswith atypical Parkinsonism answered a questionnaire, "Bedömning av förändring isamtalsinteraktion", estimating experienced change in interactive skills comparedto before the disease. The study also examined if perceived change correlates withdisease duration and if perceived change differs between types of atypicalParkinsonism. The results show that at group level the participants experiencechange in many aspects of conversational interaction, particularly regardingspeech, body communication, response latency, phrase length, word finding andability to understand. There was no correlation between perceived change anddisease duration.

This bachelor thesis in European studies examines the perceived effects ofEuropeanization among officers, soldiers and seamen in the Swedish Armed Forces(SAF) through the use of semi-structured respondent interviews. The study focuses onchange in rules, values, identity and organizational changes.The study shows the most important parts of what is believed to be the biggestfactors behind the major change in the SAF during the last 20 years. The biggestfactors are shown to be the fall of the Warsaw pact and the increasing influence ofNATO in Europe. Interviews show that staff within the SAF has difficultiesseparating change coming from the EU and the above-mentioned factors, partially dueto the fact that most members of the European union are also part of NATO. Although in some areas, such as the completion of the Nordic Battlegroup, EU has played an important role and presents itself as a major factor in the ongoing change of the SAF..

The purpose of this thesis is to investigate the status of Swedish real estate companies in terms of financial health and risk of financial distress. The background is the ongoing financial crisis, which partly can be derived from the American real estate sector. Publicly available accounting information from 16 listed real estate companies has been analyzed for a period of one year using financial ratios covering both the operational and financial activities. We find that the deceleration in the economy and in the real estate sector have forced the real estate companies to make large write downs, in line with the relatively new accounting rules, IFRS. Write downs are likely to reoccur during the following periods and real estate companies will therefore probably be forced to continue to show negative results.

Det allmänna trycket på förändringar ökar ständigt, liksom organisationers behov av att hantera och genomföra dessa. Samtidigt är förändringsprojekt komplexa och har en hög misslyckandegrad. Interna förändringsprojekt kan involvera både projektledning och förändringsledning. Skillnaden mellan dessa kan enklast beskrivas som att projektledningens fokus ligger på den tekniska lösningen medan förändringsledningen riktar energin mot att skapa förståelse och acceptans hos projektets berörda individer. Under det senaste decenniet har forskning riktat fokus mot interna förändringsprojekt och behov av kompetenser hos projektledaren.

Detta examensarbete underso?ker hur en multinationell organisation arbetar med Human Resources Management-fenomenet Talent Management. Vi har valt att titta pa? fenomenet fra?n tva? olika perspektiv, det individualistiska och kollektivistiska, fo?r att skapa en fo?rsta?else om hur Talent Management-arbetet fungerar och kan se ut. Den insamlade empirin a?r baserad pa? sju intervjuer med individer som alla har en relevant roll i fo?rha?llandet till det studerade fenomenet.

During the Swedish banking crisis in the early 1990?s, the government paid out 65 billion Swedish kronor to save Swedish banks from bankruptcy. In the process, two banks left the private sector to be taken over by the state. This thesis builds on a study from 1998 in seeking to quantify the financial end result for the Swedish government from the subsidies. Taking a cash flow approach and accounting for the time difference, it starts with the money paid out during the years of crisis and subtracts the money that has since been returned to the government by successful management of the relinquished assets.

This study was conducted at the City Abattoir in Kampala, Uganda to evaluate the cleaning process, with focus on bacterial pathogens, in a pilot scale integrated bioprocess. This consisted of four steps: anaerobic sequencing batch reactors; aerobic/anoxic sequencing batch reactors; a high performance temperature controlled methanogenesis digester and a constructed wetland. The objective was to determine if this type of cleaning process could be used to clean wastewater from abattoirs in a satisfactory way. The indicator organisms for faecal contamination, Escherichia coli and Enterococcus spp. were used to investigate in what numbers bacteria could be found in the untreated wastewater and how much that was reduced in the different steps of the cleaning process. The water was analysed for Salmonella to see if human pathogens could be found and could survive the different steps of the treatment process.

The purpose of this thesis work is to formulate a model with methods that describe key success factors to get understanding and awareness in organizational change projects. We have used a project within the township of Gothenburg as a case and connected to this single project the purpose is to identify key success factors to get understanding and awareness among employees within the township of Gothenburg. We hope that our result will be useful in other large organizational change projects. Theoretic basis for our study have been models and methods, while our purpose have been to construct a model with suitable methods for anchoring. Theories about coaching and process management are examples of methods to get understanding and awareness among employees in change projects.

The purpose of this thesis is to understand the reasons to why management consultants choose to leave their positions at large and established management consultant companies. The empirical data are made up of eleven interviews with men and women, both management consultants that have left their previous positions as well as a consultant who has chosen to stay with her first company and a representative from one of the large companies active within the management consultant industry. We have used the Job Embeddedness Theory combined with theories about identity, legitimacy, institutional norms and gender in order to understand the thoughts and reasoning behind the management consultants´ resignation. We have found that issues with the work itself and characteristics of the industry prevent the management consultants from being embedded within the management consultant company. Rather, some of the characteristics of the industry such as ?up or out? and the need to constantly perform work as a ?pushing-out mechanism?.

Because society?s demand for quality, efficiency at low cost is constantly increasing, companies are increasingly choosing to invest new methods to achieve these points. Those who manage to find ways to improve their processes are often the companies that have the greatest chance of becoming a winning player in the market. BIM is a new method that can reduce the internal costs while increasing communications between different parties. However there is disagreement about what BIM is and its purpose.

 IAS 40 allows two methods of valuation for investment properties, fair value model and cost model. The purpose of this paper is to investigate what drive property companies to disclose their investment properties at fair value. In order to understand their choice, we use accounting choice theory and the three factors this theory describes, information asymmetry, allowing opportunism and agency costs. To answer our purpose, we have from a qualitative approach performed semi-structured interviews with respondents from five of the largest listed property companies in Sweden. The results suggest that firms have chosen the method that is most effective in the valuation of investment properties.

olikaverktygkanunderlättaimplementeringenavettaffärssystem(enterpriceresourceplanning-­?systems).Genomattappliceraenhetlighetsramverket(comonality-­?frameworkforIT-­?enabledchange)påfallstudienundersökervimedhjälpavbegreppetgränsobjekt(boundaryobjects)hursådanaverktygkanspelaenviktigrollförenlyckadimplementering.RättanpassadegränsobjektkanbidratillattskapaenförståelseförnyIT,samtintresseförattanvändaden.Efterendiskussionomdeempiriskafyndenpresenterarvirådtillpraktikerpåområdetochföreslårblandannatattverktygmedettvisuelltgränssnittärfördelaktigaimångasituationer.UppsatsensbidragtillforskningenbestårienutvecklingavenhetlighetsramverketgenomattvivisarpåhurgränsobjektpåverkardedimensionersomenligtramverketmåstegeshänsynvidenIT-­?organisationsförändring..

This study has it´s beginning in the term corporatization and what the consequences will be for the Swedish athletic club, after the implementation of it. The corporatization among the athletic clubs is a very up-to-date-topic after the ?Riksidrottsförbundets? approved the new law constitution in 1999, that gives the athletic clubs the opportunity to change their legal form. We want to create an image that explains the situation in the two athletic clubs we choose for our study. This image helps us to give examples of how the corporatization will affect them.