The Intellectual Capital Statement facilitates the mapping of interdependent and simultaneously impacting intellectual capital factors in a unique way. The process-orientation of the German approach differentiates it from its predecessors and gives an advantage over alternative procedures. By combining these aspects with the possibility to communicate the company?s efforts and progress in the field of intellectual capital, the German Intellectual Capital Statement (Wissensbilanz) provides an effective management tool..

Syftet för detta examensarbete på kandidatnivå är att undersöka hur Lantmännen AXAutnyttjar sina resurser för att på så sätt försöka förstå hur de strategiskt har bemöttkonsumenternas ökade krav på hälsosamma livsmedel i sin produktutveckling..

The aim of this study was to gain a comprehension of managers experience of their identity and their construction of identity in the work sphere. 14 semi-structured interviews were performed with managers in the public sector. The interviews were analyzed from a hermeneutic approach. The results showed that the managers´ experience of their identity and their construction of identity were full of nuances and was characterized by a being and a becoming. The managers had several social identities at their disposal, which were brought to the fore due to the situation.

Denna uppsats handlar om hur Shared service (SS) inom den offentliga sektorn kan ses som en del av New Public Management (NPM). SS har beskrivits som ett verktyg för att uppnå de egenskaper som karaktäriserats som NPM, och denna uppsats syftar till att se ifall användandet av Shared Service inom den offentliga sektorn kan ses som en del av New Public Management. Genom en fallstudie på Kammarkollegiets Enhet för Administrativ Service har detta genomförts. Sekundärdata i form av rapporter har studerats samt intervjuer med direktören för Enheten för Administrativ Service Håkan Viberg har genomförts. Analysen visar på att detta fall i hög grad uppfyller kriterierna för NPM och motiven för SS, även om vissa skillnader har kunnat identifieras.

Denna rapport ingår som en del av magisterkursen Management. Vi har under kursen arbetat med ett projekt för Malmö-Sturup flygplats räkning. I och med avregleringen av flygmarknaden och tillkomsten av Öresundsbron har möjligheterna för Malmö-Sturup att attrahera nya kundsegment ökat. Projektet har i korthet gått ut på att skapa en förståelse för hur flygplatsen skall arbeta mot den danska marknaden. Vi har också som en del av kursen deltagit i internat med både praktiska övningar och föreläsningar.

Uppsaten är en kvalitativ fallstudie av fyra företag i bilbranschen. Syftet är att undersöka belöningssystemens utformning och hur det påverkar de anställdas motivation..

Detaljhandeln är snabbföränderlig och det är viktigt att ha både marknadssituationen och sina konkurrenter under uppsikt för att vara konkurrenskraftig. Vi redogör för de befintliga metoder som vi tycker är mest lämpade för att genomföra konkurrensanalyser i detlajhandelsföretag. Vi använder oss även av H&M och Zara för att komplettera teori med empiri..

We have produced a process mapping and from there developed a document management plan for the research service at the Labour Movement Archives and Library (ARAB) in Stockholm, Sweden. The project was conducted during five weeks in the spring of 2011 at ARAB and the resulting classification structure and document plan has been formulated and presented to the staff at a seminar. We found that the institution in some cases were suffering from an inadequate documentation in a number of the identified processes, and also in their records management and archiving. In this additional memorandum follows an analyzing discussion of activity-based document- and archive management, e-archives and process mapping. We have accordingly tried to standardize the process of research services and contribute to a more adequate document management within the institution.

The executives of a firm possess considerable influence over a company's financial reports. The numbers can be adjusted in a favorable direction by engaging in Earnings Management, which harms the reliability of the financial reporting. Previous research suggests that Earnings Management can differ between genders. In recent years the debate about a woman's role in the business world has received generous attention in media. Moreover, the presence of women in leading positions has become a relevant issue for firms.

Introduction: A job interview is for both the candidate and the company involved, an importantsituation. It might be tempting for the candidate to adjust the answers to the job in question or what heor she thinks the recruiter wants to hear. This behaviour is a part of what socialpsychology would callimpression management. This term means that you try to control the impressions you send out andaccordingly adjust your behaviour for the current situation.Purpose: Candidates usage of impression management is a widely debated subject where theresearch mainly has focused on the candidates, their strategies and the efficiency of impressionmanagement. Our purpose with this thesis is therefore to see how recruiters experience candidatesimpression management in a job interview, how they handle it and what level of acceptance they havefor it.Theoretical perspectives: The theories and previous research used as models for explanation andbasis for discussion is mainly Erving Goffman´s (1974) dramaturgical perspective and thoughts aboutimpression management and Mark R Leary´s (1995) theories concerning impression managementtactics.

We waned to present a possible solution or new template for business plan called Market value plan..

In the directive 2008/104/EC on Temporary agency work there is a regulation concerning that there shouldn?t be any restrictions or prohibitions in national legislation if it can not be attributed to the public interest. According to that the purpose of this paper is to investigate whether the Swedish law about reemployment in 25 § LAS is a restriction for temporary work agencies, it?s role on the labor market and also to investigate what consequences a restriction can have from a diversity perspective. To fulfill the purpose I have been using a legal dogmatic method based on determination of the current law.I have by the legal research determined that reemployment is not a restriction for temporary work agencies.

This paper replicates a test performed by Burgstahler and Dichev (1997), which identifies a kink in the frequency distribution of earnings for companies listed on American stock exchanges. Their claim, that the kink is evidence of earnings management, has however been dismissed as a methodical consequence. To address this concern, this paper not only replicates the test in general, but also performs tests on a split sample, where founding family-owned companies are separated from the others, since earlier research has shown that founding family ownership is correlated with less earnings management. The results are in line with the findings of Burgstahler and Dichev, with a significant kink in the frequency distribution in the general test. The findings also show that the significance of the kink increases in the non-family-owned sample, while it disappears in the family-owned sample.

This report is part of an Bachelor of Science work in forestry, conducted for the community of Borås, Sweden. In order to create a forest management plan for the area of Hestra, a survey was conducted. People living in the area were given the opportunity to reply to the survey. The questions in the survey are both personal and forestry-related. The aim is to reach out to the different categories of people when it comes to age, living and the different aspects of visiting the woods.

Med ett belopp på ca 130 miljarder kronor per år i oredovisade intäkter och en så stor påverkan på samhället gör sig ekobrott och därmed bokföringsbrott till ett av landets mest kostsamma brott. Då endast vinst är i syfte, gör många allt för att tjäna så mycket de bara kan. Detta medför då att de som handlar oredligt skaffar sig fördelar gentemot andra som inte bryter mot bestämmelserna. På så sätt uppstår det en obalans mellan dessa som i slutändan kan leda till att de som följer reglerna konkurreras bort av dem som inte gör det.En central fråga som uppstår vid åsidosättande av bestämmelserna är om det finns tillräckliga skäl för att anse att bokföringsbrott föreligger. Lagstiftningen anger att bokföringsbrott föreligger när det inte går att bedöma företagets resultat eller ställning med ledning av bokföringen.