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7891 Uppsatser om Strategic management accounting - Sida 31 av 527
Riskhantering i IT-projekt : En kvalitativ studie om arbetsmetoder
Many organizations today work in projects, a method of organizing work to provide a clearer focus on goals and more control of every aspect of the assignment. A project is, simply put, a plan to achieve a specific result. In turn, project management means to use various tools and methods to facilitate and streamline the effort towards achieving the goal with the project.Risk management is the activity that refers to finding, identifying and quantify different types of risks and take appropriate action towards reducing or eliminating these risks to the extent possible. With increased use of projects as a method of working the demands for managing risks better become stronger. The question that this thesis tried to answer was: ?What kind of risks does the IT industry think are linked to their projects and in what way does these companies manage these risks??Among the project leaders interviewed, the authors could see a great variation in lines of thought and values regarding the importance of risk management and how risk management should be handled.
Partnerval i joint ventures på den svenska 3G-marknaden En studie av de svenska nätoperatörerna
Background: Traditionally defined boundaries and borders between organizations are at present being re-evaluated because of new and tougher demands. Today we can see a trend where these boundaries are being lowered or even eliminated when organizations choose to co-operate instead of compete. Purpose: In order to create an understanding for the partner selection process in the newly founded joint ventures between the companies which are building the Swedish 3G Network, the determining factors are being studied. Delimitation: The studies companies are co-operating as network operators but are at the same time competing as mobile operators. This relationship is in the literature described as co-opetition, which will not be investigated in this paper.
Respondentgruppers inställning till IASBs förslag om förbud mot återföring av tidigare nedskriven goodwill
The purpose of this paper is to examine whether there is a difference between the respondent groups preparers and non-preparers position in IASBs question if a reversal of previously impaired goodwill should be prohibited. The background is an exposure draft sent out by the IASB and we examine the answers, in form of comment letters, sent in by the respondents to reach our purpose. Our method is positivistic in the sense that we study already existing theories when we create our hypothesis which gives our assumption about how the result of the respondent?s answers will be. Our data, which we have collected from the comment letters, is qualitative secondary data.
Mental accounting och finansieringsval vid konsumentköp : kategoriseringens och tidens betydelse för utrymmet i konsumenters mentala konton
Studien tar sin utgångspunkt i teorin om mental accounting. Vi behandlar för det första kategoriseringen av tillgångar och utgifter i olika konton i det mentala bokföringssystemet. Konkret undersöks huruvida någon skillnad i vilka inkomster eller tillgångar som används till olika typer av utgifter kan påvisas. Kontona som vid operationaliseringen valdes för att beskriva finansieringen av ett köp var ?regelbunden inkomst?, ?plötslig inkomst?, ?sparade pengar? och ?avbetalning?.
Nära ledarskap : En framtida ledarskapsstrategi i omsorgsarbete på Hemvårdsförvaltningen i Halmstad kommun
Trough the contact with the HR (Human Resources) department of home care management in Halmstad municipality, emerged from the management a wish for a documentation for what should be included in leadership at middle management level in the future. People in middle management positions have a large impact on the operation staff and are also in charge of the individual corporate performance and its success. As we have previously been active in the management of multiple role configurations, including middle-management positions, we have some prior understanding of the complexity of this position. The study was conducted with the aim to investigate different aspects of what leadership for middle managers in home care management in Halmstad municipality may mean to them. With the help of different theories and models various aspects were analyzed due to the impact of leadership.Due to the studies purpose and questions, two focus groups was conducted and interviews with respondents from both the lower and superior positions in home care management in Halmstad municipality was done.
Industriklassificeringens roll som urvalskriterium vid multipelvärdering
This thesis aims to investigate if peer-groups based on industry classification perform as well as, or better than, peer-groups based on other measures that represent factors affecting the price-to-earnings multiple. In contrast with previous empirical studies, a solid theoretical approach is used in defining which factors, according to valuation theory, affect the P/E-ratio. The factors identified as explanatory are accounting measures, risk and growth. Furthermore, we have recognized several measures that represent these factors. These measures are tested for accuracy of prediction in terms of the P/E-ratio for peer-groups based on these measures relative to an industry classified peer-group.
Reporting Management för den interna rapporterings processen med hjälp av verktyget Tivoli Decision Support - TDS
Rapporten inleds med en beskrivning av WM-datas Network Management struktur och
Reporting Management behov. Därefter följer en beskrivning av de två analys
tekniker Datamining och On Line Analytical Processing (OLAP) vilka är de mest
använda databasbaserade tekniker. Verktyget Tivoli Decision Support (TDS) är
ett stödssystem som ska underlätta för beslutsfattare inom organisationen. TDS
baseras på OLAP ? tekniken och rapporten visar avslutningsvis de möjligheter
som verktyget ger avseende WM-datas Reporting Management..
Att arbeta med Employer Branding och sociala medier. : En kvalitativ studie om hur industriföretag arbetar för att bli en attraktiv arbetsgivare.
Industribranschen har idag vissa problem med att attrahera kompetent arbetskraft. Arbetet med att bygga ett starkt Employer Brand har därför blivit allt viktigare. Användandet av sociala medier har ökat och detta skapar nya möjligheter för företag att marknadsföra sig. Frågan är dock om företagen använder denna möjlighet i sitt arbete med Employer Branding. Syftet med denna studie var att undersöka hur industriföretag arbetar med Employer Branding genom sociala medier.
Den orena revisionsberättelsen : En studie om styrelsens, aktiebolagets och revisorns påverkan
Title: The qualified audit report ? a study of Board of Director, Private Corporation and auditor?s impact. Seminar date: 31th of May, 2011Authors: Annika Jonasson & Emma SwanbergSupervisor: Andreas Jansson Education: the Business Administration and Economics Programme Course: Thesis, the Business, Administration and Economics Programme, 30 creditsKeywords: Qualified audit report, accounting, audit, auditor, board of directors private corporation, stakeholderBackground: It is important for the company's stakeholders to receive information what affects qualified audit report. The information is also important for the company?s management or owner in order to prevent qualified audit report. Board of directors (the ability to control the owners or management and provide critical resources), the management or owners (incentives to manipulate the annual report) and auditors (the ability to discover and report false financial statements) may have an impact why Swedish private corporations receiving qualified audit reports. Purpose: The overall purpose is to examine why Swedish Private Corporation receives qualified audit reports.Methodology: In order to fulfill the purpose of our thesis a deductive approach is used.
Arbetsmiljöarbete enligt OHSAS 18001 : En inledande undersökning
There are regulations in sweden that require organizations to manage occupational, health and safetey (OH&S) issues in a systematic way. The contents of the management system vary depending of the activity of the specific organisation. An accurate management system is crucial in order to assure that rules and regulations are fullfilled. The OHSAS 18001 standard covering OH&S management is intended to provide organizations with the elements of an efficient OH&S management system. The work with this thesis was done at Swemat AB in Härnösand wich is a mechanical industry. In the thesis, the requirements of the OHSAS standard are compared with the current management system.
How does board structure influence CEO compensation? Evidence from Sweden
En sammanfattning av uppsatsen på maximalt 8000 tecken..
Full goodwill method: Effekter av ändrade redovisningsprinciper för goodwill
The main aim of this paper is to consider the possible effects of a transition to a new accounting standard for goodwill. According to IASBs Exposure Draft of Proposed Amendments to IFRS 3 Business Combinations there is an inconsistency in the currently used purchased goodwill method. The full goodwill method is considered to be a superior alternative and is therefore suggested to become the standard from 2007. This paper comprises a quantitative study of the effects on certain key ratios for companies listed on the Stockholm Stock Exchange, arising due to the proposed transition. The period examined is 2004 and 2005.
Design management i produktutvecklingsföretag : Samarbetet mellan en design manager och en designkonsult
Design management är ett arbetssätt som har börjat tillämpas av allt fler företag de senaste åren, men det kan fortfarande vara svårt att förstå betydelsen av design management. I uppsatsen undersöks det vilken betydelse en design managers kompetens och position har för samarbetet mellan det designköpande företaget och en designkonsult under ett designinköp. Genom ett flertal intervjuer, utifrån både design managers och designkonsulters perspektiv, undersöks det hur samarbetet fungerar mellan dessa parter. En analys av intervjumaterial med hjälp av en teoretisk referensram bestående av design management-teori, design som en integrerad process och beslutsrollsteori har lett fram till ett antal slutsatser om design management. Några av slutsatserna är att design management, enligt teorierna, som arbetssätt inte är så vanligt och att det finns en viss samarbetsbrist enligt de intervjuade designkonsulterna, som i viss mån underlättas om design managern har kunskap om vad design innebär..
Varumärkeskommunikation : En analys av Borkas och BayIcons kommunikativa arbete i relation till WJOS
AbstractTitle: Brand communication ? An analyze of Borka and BayIcons communicative labor in relations with WJOS. (Varumärkeskommunikation ? En analys av Borka och BayIcons kommunikativa arbete i relation till WJOS)Number of pages: 53 (55 including enclosures)Author: Johan LarssonTutor: Göran SvenssonCourse: Media and Communications Studies CPeriod: Second term / autumn 2007University: Division of Media and Communication, Department of Information Science, Uppsala UniversityPurpose/aim: The purpose of this essay is to study how two small Swedish clothing companies, Borka and BayIcon, manage their brand communication. Brand communication includes work with target groups, brands, media and finally communication in a bigger perspective.
Intäktsredovisning i svenska byggföretag -En studie kring IFRIC 15 och IASB:s föreslagna standard och dess påverkan på intäktsredovisningen i tre svenska byggföretag
One of the most crucial entries in the financial statements is revenue. Despite the importanceof revenue a lot of mistakes are made concerning this entry because of the extensive room forjudgements. Especially in the construction companies where a lot of differences exist due tothe fact that different standards are used for similar business transactions.The research concerning IFRIC 15 and the new upcoming standard for revenue recognition isnot very extensive. Studies including both IFRIC 15 and the new standard are even morelimited. Therefore this study aims to compare the effects of IFRIC 15 and the new upcomingstandard for revenue recognition, Revenue from Contracts with Customers, in three Swedishconstruction companies.