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7224 Uppsatser om Surplus-deficit management - Sida 12 av 482

Ledarskap - En balanskonst?: En studie av föreställningar om ledarskap

The industry of management training programs is increasing rapidly. Every year numerous organizations sponsor expensive management training programs for their managers, hoping that this will pay off and make the organizations more profitable. The companies that offer these management training programs could be seen as important conveyers of conceptions of leadership. Thus, the purpose of this thesis is to identify similarities between a number of management training programs and see how they are related to different leadership theories , and based on this try to recognize the conceptions of leadership that are conveyed. The study is of qualitative nature and is based on interviews with representatives from five management training companies in Sweden along with a text analysis of written material presented by the companies.

Att mäta eller inte mäta? : En kvalitativ undersökning om prestationsmätningar på en av Blekingesjukhusets kliniker

Blekinge Hospital suffers from a budget shortage of 100 million SEK, while the government now requires that hospitals will no longer be running a deficit. Blekinge Hospital will then use their limited resources to survive in the future and the activity must be enhanced in order to keep costs low without having to lay off personnel. The idea is that the organisation should be more efficient with a more efficient resource usage. Performance measurement systems are important tools for achieving the policies set out within an organization, measuring and evaluating performance is a way to see where improvements in efficiency may be necessary in the business. Balanced Scorecard (BSC) is one of several measuring systems, where the focus is on measuring non-financial performances.

Earnings management i amerikanska företag tiden innan konkurs

The purpose of this study was to examine earnings quality and earnings management in U.S. ex-post failed firms. A quantitative study was made, using the Modified Jones Model, to identify abnormal accruals up to six years before bankruptcy. 9 003 continuing firms and 187 bankrupt firms, active sometime between 1990 and 2010, were examined. The study concludes that U.S.

Investmentbankernas inflytande på aktiekursen

Hur mycket investmentbankerna påverkar aktiekursen.

Motivation and Knowledge Work

Master Thesis in Managing People, Knowledge and Change (BUSM18)..

Magnesiumintagets betydelse för blodtryck och magnesiumkoncentrationen i stickprov av urin, träck och blodplasma hos häst

The purpose of this trial was to evaluate the possibility to use sampling of faeces, urine and plasma, and measurements of blood pressure as methods of discovering hypomagnesemia in horses, as well as the application handiness of these methods. The most commonly used method of checking the magnesium status of a horse is to analyze samples of serum or plasma. The trial was of a switch-back design, in which the horses were used as their own controls. The animal material was five Swedish warm blooded trotters between six to ten years old, and weighing between 485-620 kg. The trial consisted of three periods that were two months each.

Managementrapport Perstorp AB

Vi har fått ett flertal viktiga insikter och lärdomar om nödvändiga ingredienser i god management. Först och främst en förståelse för hur viktigt det är med ökad självinsikt. Därigenom ökar förståelsen för andra personers beteende. Även det omvända gäller; genom andras beteende kan självinsikten öka. Lärdomen har implikationer på alla nivåer av management då en organisation grundar sig på samspelet mellan människor.

Talent Management. En studie av det praktiska arbetet med Talent Management i fem företag

Globalization and demographic changes are forcing today?s companies to be more competitive in order to reach success. The increasing competition is proving a challenge for companies to recruit and retain competent, talented staff. To meet these challenges, Talent Management was developed during the 1990s and supplies a new and innovative way to deal with personnel management. Due to Talent Management being a relatively new theory, there is at present no generally accepted definition of the theory.

Implementeringen av IAS 19 - En studie av borttagandet av korridormetoden och dess implementering av nya IAS 19 samt dess påverkan på ekonomistyrningen

Abstract: Since the implementation of IFRS, many changes in accounting standards have occured. Companies that follow IFRS must therefore always adapt and change its accountingprinciples according to changes made by IFRS. The latest change that companies must consider and adapt to in their financial accounting is the revised version of IAS 19 regarding pensions. This study aims to investigate if there is a relationship between financial accounting and management accounting due to changes made by IASB. More specifically the study investgates how the removal of the corridormethod and the introduction of IAS 19 as an external approach has affected its management accounting in three large corporations in Sweden.

Event Management

en small case studie av event med olika karaktär föregås av en kartläggning av begreppet event. vidare identifieras kritiska faktorer för framgång och huruvida den arbetsprocess i vilken eventen växer fram överensstämmer på de olika eventen. vilka likheter respektive skillnader kan identifieras..

Ledningsprognosers egenskaper - Hur påverkar de mängden Earnings Management

The purpose of this paper is to investigate the relationship between Earnings Management (EM) and certain characteristics of management forecasts, among a sample of Swedish listed companies. The forecast characteristics studied are: 1) Forecast venue: How explicitly is the forecast presented? 2) Forecast precision: How detailed is the estimated number? 3) Forecast measure: Which measure(s) are forecasted? We use a sample of 68 annual management forecasts, obtained from year-end reports between the years 2007-2011. EM during the forecasted year (2008-2012) is estimated using the cross-sectional modified-Jones model. The forecast characteristics are then related to the degree of EM during the forecasted period.

Konsumenters kommunikationspreferenser vid risksituation

En sammanfattning av uppsatsen på maximalt 8000 tecken..

ABC-baserad kostnads kalkyl

En sammanfattning av uppsatsen på maximalt 8000 tecken..

Competitive Intelligence - A necessary complement to the Balanced Scorecard?

The BSC is a widely used management tool that is turning the vision and strategy into operational goals. However, after analyzing the criticism received by the BSC, it seems as if its internal focus, rigidity, static-ism and mechanical mindset limits the company?s ability to create a strategy that takes important external factors into account. As we see it, the BSC?s limitations can create a risk for strategic inertia.

Risk Management for commodity consumers -A study of the Airline industry-

The aim of this study is two folded. We wish to investigate if there is a value premium from hedging jet fuel exposure for American and European airlines. We also seek to answer if airlines can affect their probability to default by using Risk Management. During the period 2003 ? 2006 there existed a value premium for airlines that hedged their expected future consumption of jet fuel.

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