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.

This thesis is based on an assignment from a unit within an international group manufacturing industrial products. The purpose of the thesis is to analyze and suggest ways to improve the cost accounting system in use at the unit. The main source of empirical data has been interviews with employees. The theoretical framework is based on a comparison between traditional/standard costing and activity-based costing (ABC). The cost accounting system in use is described in detail and classified as a traditional/standard cost accounting system.

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.

Bakgrund: Många företagsskandaler har drabbat ett flertal länder runt om i världen och det är en av orsakerna till att många länder har skapat koder för bolagsstyrning. Sverige är inte heller förskonat från skandaler och uppmärksamheten kring bolagsstyrningsfrågor har intensifierats på senare tid. Kodgruppen, en grupp tillsatt av regeringen, skapade Svensk Kod för Bolagsstyrning som trädde i kraft den 1 juli 2005. Koden har bl a som syfte att ge riktlinjer för bolagets rapportering till kapitalmarknad och ägare.Syfte: Syftet med uppsatsen är att granska 50 bolagsstyrningsrapporter och i dem ta fram de vanligaste avvikelserna från Koden och de mest frekventa förklaringarna till dessa. Vidare undersöks graden av tydlighet i informationen i bolagsstyrningsrapporterna avseende Kodens tillämpning hos de berörda företagen.

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.

The aim of this study was to examine the current and historic mercury(Hg) load of the lake Storjuktan due to its recent exposure to a local potential source of Hg in form of the Sulphide mine Blaikengruvan(2006) and an earlier potential sources of Hg-load, the damming of the lake(1960s). Sediments were extracted using a HTH-sampler, freeze-dried, and analyzed for tot-Hg, LOI and activity of 210Pb and compared to samples extracted prior to the opening of the mine(2006). Constant initial concentration (CIC)-dating model was used for dating the samples. Low levels of Hg (100ng/g) were found throughout the lakes sediment. The highest levels of Hg(220ng/g) was detected at a depth of 4-5cm dating back to the mid 1970:s, suggesting that increased levels of atmospheric Hg rather than damming of the lake has caused the increase of Hg.

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

In game development, performance is everything and the Playstation 3 provides a unique platform for utilizing parallelization of code to achieve extremely high performance. In this master?s thesis the issue of animation with smooth skinning is migrated from being a GPU process to becoming a parallelized and 358% faster process. This method is incorporated in an existing commercial game engine and integrated in a currently in development title for the Playstation 3. An in-depth study covers parallel processors, the CELL processor, used in the Playstation 3, and how contemporary industry leading game developers are utilizing the same unique architecture to increase their own games? performance..

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.

Kartläggning av de inställningar som finns hos förvaltningsfastighetsföretag med anledning av införandet av IAS 40 samt praxis. Intervjuade företag: Brinonva, Castellum, Heba, Kungsleden och Akelius..