To implement an ERP-system is not an easy process. The success of the implementation depend on many different variables. The most important one is perhaps the requirement process, to define what the organization wants and expects from the system. In this study, the advantages of a process mapping are examined, in relation to the phase where the requirements are expressed in an ERP-implementation. The conclusion is that a process mapping generates an increased communication with the supplier of the ERP-system, hence the business knows their processes and thereby what they want from the system.

This essay is about how the company management should prepare to avoid BOHICA syndrome to develop from a reorganisation. BOHICA syndrome is a cynical attitude, acquired by recurrent disappointments from, for example reorganisations. If the company management is attentive and identifies and addresses such disappointments, BOHICA syndrome can prohibit the possibilities in future to work efficiently and profitably in the company. BOHICA syndrome are thus by extension a threat to the company?s survival.

The recent financial crisis has entailed in a fierce debate whether CEOs variable remuneration has caused unsound risk exposure in public companies. Hence it is considered as interesting to elucidate if this connection exists empirically. With grounding in principal-agent theory, and its implicit assumption of risk adverse agents, this study aims to find empirical evidence for a positively correlated relationship between CEOs variable remuneration and company risk exposure. Through a regression analysis of multidimensional data from 102 listed Swedish companies during the period of 2000-2009, we show that the relationship between CEOs variable remuneration and company risk, in contrast to our expectations, is significantly negative. The coherent result is interpreted as the inherent risk in companies seems to explain the usage of variable remuneration for CEO, rather than vice versa.

The purpose with this paper is that trough a description of the management control at Jitech AB find out if traditional management control have been abandoned for benefit for modern management control and in which extent the transition have happened. Further is the second purpose with this paper to find out which decisions that lies behind the design of the management control and how these are in opposition to with the theory..

Vattenfall hedge its future electricity production in order to decrease fluctuations in theresult. Hedging can in a simplified way be described as selling the future electricity deliveriesin long-term contracts so that the future price of the delivery becomes fixed. The contractsused are electricity forwards traded at the Nordic electricity market Nord Pool. Animbalance between buyers and sellers can lead to a situation where the forward price notequals the expected spot price. The difference between the forward price and the expectedspot price is referred to as the market risk premium.

Syftet är att undersöka om de fyra kriterierna komplementära färdigheter, samarbetsvilliga kulturer, förenliga mål och proportionella nivåer av risk som utarbetats av Brouthers et al (1995) har något empiriskt stöd för olika typer av allianser. Studien är empirisk med ett hypotetiskt-deduktivt tillvägagångssätt med en kvalitativ ansats. Hypoteser framtagna utifrån Brouthers et als teori undersöks för att avgöra vilka faktorer som avgör om en allians blir framgångsrik eller inte. Studien inkluderar även en explorativ förstudie för att konstatera kunskapsläget och formulera en undersökningsplan..

There are no general working processes that can stand for how all the investment process is preceded in the organization of major Swedish banks. It is not a question of investment process but rather a question of, investment processes. How these investment processes operates depends totally on the type and size of the current investment, which unit that is operating the processes and what situation the bank currently finds itself in. There is a written form that describes how the different processes should be operated and which capital budget models that should be used but the usage of these forms can be questioned.

Med anledning av den finansiella kris som råder och den påverkan den haft på börs- och räntekurser världen över ansåg vi det intressant och samtidigt relevant att undersöka hur försäkringsbolag påverkas av denna situation. Vi valde försäkringsbolag då de hanterar både sina egna och sina kunders risker samt förvaltar stora portföljer. Den nuvarande ekonomiska situationen var bakgrunden till att studien genomfördes. Uppsatsen syftade till att undersöka om, och i så fall hur, försäkringsbolag anpassar och förändrar sin riskhanteringsprocess och organisation under den finansiella kris som råder. En kvalitativ metod tillämpades, där intervjuer med tre inom Sverige väletablerade försäkringsbolag genomfördes.

The first four AP-funds have a well-diversified Swedish portfolio, which is managed in similar way as the largest Swedish bank funds. Up until today, there has not been any comparable study that focuses specifically on this part of the AP-funds. Our aim is two-folded; First we will look at how well the AP-funds have managed their Swedish assets compared with Swedish funds of the four largest banks in Sweden during 2002-2006. This will be done by looking at some important key ratios and both absolute and active return. Secondly we will present a descriptive analysis of the management structure within the respective organisations, to be able to draw conclusions regarding the possible deviations in investment return.

This degree project has been carried out in cooperation with Enertech AB in Ljungby and is pilot study to automating all current manual soldering. The soldering process accounts for a large part of the processing cost in the production of a heat pump. The process is also a quality risk and has a major impact on the lifetime of the final product.The Main task of this project has been to evaluate automation of the soldering process, to develop automation solutions and a principle layout, to draw the design changes required for the automation and to calculate the supposed solution.This pilot study has resulted in a suggested automation solution using laser as a heat source for soldering. Calculations of the solution show that a automating a laser soldering cell is very profitable..

In process oriented organizations, it is important to have well-functioning work processes tosupport the work being performed. In order to accomplish this, the organization has to makecertain decisions regarding the design and usage of the processes. This master thesis is based ona case study of a work process that is being used for the industrialization of products at Ericssonin Katrineholm. The aim of the study is twofold. One aim is to improve the studied process byidentifying improvement opportunities and carrying out the required adjustments.

Det här examensarbetet förklarar i olika stor utsträckning några av de vanligaste riskmåtten för marknadsrisker. Störst fokus får Value at Risk och de tre vanligaste metoderna att beräkna detta: Historisk simulation, Varians-Kovariansmetoden och Monte Carlo-simulation. Utvalda riskmått och funktioner har dessutom undersökts och förklarats för tre olika mjukvarupaket designade för att beräkna risk. Skillnader i programmen har lyfts fram, dissikerats och diskuterats..

???Information Technology is an essential part of the society today, not least in large ???organisations dealing with sensitive information. An example of such an organisation is the Swedish Armed Forces which indeed is in the need of ways to ensure information security in their Information Technology systems. The means which is used is an authorisation and accreditation process.All Information Technology systems go through a life cycle which includes realisation, usage, development and liquidation. In the Swedish Armed Forces the lifecycle is an authorisation process.

Today's industries are constantly evolving and the demands according to quality for products and services produced and performed are becoming more and higher. ISO 9001 is a standard that serves as a tool for organizations who wants to effectively control and manage their quality workforce on business different processes. A background to the introduction of a quality managementsystem towards Skärås svets och mekaniska in Västerås are that more and more customers demand this from a company to enable it to obtain an order of production.Efforts to introduce a quality system such as ISO 9001-2008 all begin with to carry out a situationanalysis of the business. Skärås svets och mekaniska currently has no existing quality management system so therefore there is no current directives regarding who is responsible, for a future certification in the business.By structuring a situation analysis of the business. You get a good overview of the business and how it is conducted today.

Syfte: Syftet är att undersöka bankernas tillvägagångssätt när de lämnar krediter till en kund, vilka skillnader och likheter finns mellan de olika bankerna och på vilket sätt använder de sig av riskhantering vid kreditbedömning av hushåll?Metod: För insamling av det empiriska materialet har vi använt en         kvalitativ metod, i form av intervjuer med bankchefer. Det empiriska materialet analyserade vi främst utifrån teoretiskt material kring risker och riskmanagement, konkurrens och relationer.Slutsats: Riskbedömningen hos de olika bankerna görs i stora drag likartat, men det finns skillnader i bankernas hantering när det kommer till handläggarens frihet och hur de personliga relationerna spelar in. Vi kan se att riskhantering sker till stor del reaktivt, bankerna är passiva i förändring av riskhantering och behåller rutinerna så länge som möjligt. Undersökningen visar även att bolånen inte längre är den starka konkurrensfaktorn den tidigare varit för bankerna..