Denna studie fokuserar på effekten av IFRS/IAS på earnings management. Huvudsyftet är att identifiera earnings management före och efter införandet av IFRS/IAS för att klargöra om de internationella redovisningsstandarderna har påverkat förekomsten av resultatmanipulering inom svenska börsbolag. Perioden som studeras är åren 2002-2008. För att identifiera earnings management används den modifierade Jones-modellen som går ut på att detektera förekomsten av godtyckliga periodiseringar som ett mått på resultatmanipulering. Vi kontrollerar även för om variablerna storlek och bransch kan förklara förekomsten av företeelsen före och efter införandet av IFRS/IAS.

The content of the following report is the summarized result of three students thesis at Blekinge Institute of Technology in co-operation with Water Jet Sweden AB. This report will give the reader a description of principles how to measure the abrasive mass flow in a waterjet cutting system. The work began with a visit to Water Jet Sweden AB to get a closer look at the problem. When the analysis of the problem was done the criteria were defined in the form of demands and desires. The main task of the criteria was to guide the search for the solution.

Moisture damage in kitchens is an area that many people believe to be irrelevant andnot a subject to concern, however the problems encountered might be larger thananticipated.The purpose of this essay is to get a view of how problematic moisture damagecurrently is as well as what can be done to prevent damage during the constructionand building of new housing.Statistics regarding moisture damage as well as several tools for damage preventionhave been studied and investigated. Industrial regulations have been reviewed tounderstand the requirements construction companies must legally follow during theconstruction and building of new kitchens. Home manufacturers and largerentrepreneurs have been contacted in order to get their point of view regarding theproblems with moisture damages in kitchens.The knowledge of moisture safe constructions is prevalent by home manufacturers,insurance companies and entrepreneurs. Despite this knowledge, the constructioncompanies predominately follow the industries regulations, which normally onlyimplement the minimum requirements.In order to get construction companies to design and build kitchens with increasedmoisture security, stricter industrial regulations might be needed to be implemented.Unlike bathrooms and laundry rooms, kitchens are not defined as a ?wet room? andthe regulations for the construction of kitchens are more lenient.It is difficult to detect water leaks in an early state and the moisture damage is usuallyextensive before it is discovered and repaired if the kitchen lacks moisture securedconstruction and water security.

The aim with this thesis is to make a comparison between forcing tulips in a hydroponic system and the forcing off tulips that have been planted in soil. The results are mostly based on interviews with six Dutch and one Swedish tulip forcer and the managing director at the Horticultural Research Centre, Proeftuin Zwaagdijke, in the Netherlands. There are benefits and disadvantages with both methods. Tulip bulbs planted in soil seem to get a brighter colour after forcing, compared with those forced ?in water?.

Följande rapport ingår som en del av managementprogrammet på magisternivå inom ämnet företagsekonomi på Ekonomihögskolan vid Lunds Universitet. Rapporten innehåller reflektioner och kunskaper utifrån de praktiska erfarenheter vi fått under det projekt vi genomfört åt Sparbanken Finn kopplat till teori inom företagsekonomi. Projektarbetet på Sparbanken Finn innebar en kartläggning och analys av 14 skandinaviska banker med fokus på dessa bankers fundingstrategi. Vi vill även med denna rapport förmedla vår definition av management genom att åskådliggöra denna i en modell. De managementaspekter som presenteras i modellen är styrning, ledning, utveckling och situationsanpassning.

The purpose of this ideology critical study is to investigate the hidden content in the reform Gy11 and compare it with the concept new public management. After the clarification of the hidden content, we compare the structure of the organization in Swedish high schools with the structure in public sector called new public management. The main questions of this study are the following: Is it possible to see the foundation of new public management in the Swedish high schools when it comes to the views of knowledge and the formation of goals? Which similarities can we find when we look at the organization new public management and the Swedish high school?The result showed many similarities, both regarding the views of knowledge and the formations of goals. The structure of new public management has been largely implemented in the Swedish high schools and the schools now focus more on instrumental knowledge rather than universal knowledge based on understanding.This is not surprising due to the social progress.

The aim of this study is to enhance the knowledge of target and performance management?s effects on the judiciary. In the past decades there have been a number of reforms in the general public sector of many countries. The management philosophy often used to describe these public sector reforms is called New Public Management (NPM). One main theme has been an increased focus on the management control systems, for example a greater emphasis on target and performance management.

According to statistics, requirements management is identified as a major source of error to failed IT-projects. Moreover communication is identified as a factor affecting the require-ments management and can lead to deficiencies in the requirements. The requirements analyst is responsible for managing the requirements from the different stakeholders, act as a com-munication accommodator and to translate abstract requirements expressed by users to more specific requirements that developers can implement. The purpose of this thesis is to study the role of the requirements analyst to investigate the problems that may arise in working with requirements management.  To achieve the purpose we have performed a requirements management process in which we ourselves took the role as the requirements analysts. The requirements management process consisted of three phases: gather requirements, document requirements and validate require-ments.

The purpose of this report was to identify the current waste management of non-hazardous construction and demolition waste in a few Swedish construction companies, based on the different steps in the waste hierarchy with a focus on waste prevention, reuse and recycle. Additionally, the purpose was to attempt identifying opportunities, obstacles and as well as to propose possible solutions from an environmental perspective. The method used was a qualitative study using interviews conducted through emails and phone with employees occupying positions that could answer this reports questions. The results of this report indicates that waste management of construction and demolition waste has improved, and less waste goes into landfills. The concern is that the overall amount of waste being produced is not decreasing, thus calling for actions preventing the production of waste.

AbstractElectricity consumption is a globally increasing problem caused by the high share of electricity produced in coal power plants. These contribute to high carbon emissions when only about 1/3 of the heat generate electricity and the remaining 2/3 of the heat cools off. Combined heat and power plants (CHP) have high efficiency because they use the residual heat for domestic heating. The CHP plant often use fuels from renewable resources, giving them a lower carbon footprint, but are also depending on the heat demand. If electric powered products such as drying cabinets convert to heat powered products more environmentally friendly electricity will be produced by CHP plants, which can supplant electricity, produced from coal power plants and reduce carbon emissions.

This thesis within the field of Integrated Product development at the Royal Insitute ofTechnology, performed at Primary Development Dishcare at AB Electrolux, is supposed to finda solution to enhance the hygiene inside an Electrolux dishwasher. The outcomes of this thesisare functional prototypes to evaluate the efficiency of disinfection by the use of Ultra VioletLight and Ozone.The thesis has followed Electrolux Primary Development process, with delivarables andcheckpoints.Ultra violett light with a wavelength of around 264 nm penetrates through the cell wall ofbacteria and micro organisms and causes a molecular rearrangement of the cells DNA. Thisprevent the bacteria from reproducing and it is considered dead. Commonly used UV-C lampstransmits the wavelength 254 nm which is very close to the optimum for germicidal action.A competitive brand have reacently launched a dishwasher claiming to achieve greaterdisinfection with an UV feature. This dishwasher was tested during the thesis and proven tohave a very low effect on the hygienic result.Two prototypes were devolped and tested for UV disinfection of dishware.

Cultivable land is a limited resource and agriculture contributes to some of the most serious environmental problems facing the planet like, global warming, eutrophication and loss of biodiversity. The specialized, industrial agriculture with monoculture and extensive input of external energy, commercial fertilizer, and chemical pesticides are all essentially unsustainable. An adaptation to other methods of production is necessary to preserve the environment for future generations. The aim of this study is to describe the factors that distinguish sustainable from unsustainable agriculture. The results will be used to examine if and how the European Union (EU) works in order to create a more sustainable agricultural industry and to analyze the preconditions for such development.

Motivationsskapande åtgärder är avgörande för de anställdas nöjdhet inom organisationen. Vad som motiverar de anställda varierar från individ till individ. Vårt resultat visar att det existerar ett samband mellan de anställdas nöjdhet och hur väl organisationens strategi, struktur, utvärderingar och belöningar stämmer överens med olika karriärinriktningar och drivkrafter. Studien visar även att de anställdas nöjdhet påverkar kundernas nöjdhet med servicen..

The aim of this study is to examine and analyze how management control mechanisms evolve within an organization when a requirement of return on equity is imposed, as well as why the mechanisms evolve the way they do. A case study was performed on Samhall, a Swedish state-owned company, which has the aim to help people with disabilities develop by providing meaningful work. The framework provided by Samuelsson, defining five means of control in organizations was used to structure the study. Further, theories within New Public Management have been used to provide the reader with a proper background to the research area. Theories from the institutional field of organizational research have also been used to provide further depth to our analysis.

Idag har de flesta företag och organisationer någon form för intranät-lösning. Dessa lösningar kan vara både mer och mindre sofistikerade, men har oftast det samma syfte; att distribuera organisationens information till dess medlemmar.Denna uppsats ägnar sig åt intranät och fördjupar sig i ett begrepp som vuxit starkt de senaste åren, nämligen Content Management System (CMS). Jag fokuserar särskilt på val av Open Source CMS, för implementation i mindre organisationers intranät.Uppsatsen är ett resultat av omfattande litteraturstudier inom sitt område och bygger främst på vetenskapliga artiklar av ledande experter. Ytterligare en källa är resultatet av en enkätundersökning, som också redovisas i uppsatsen. Denna enkät hade som ändamål, att kartlägga användares attityder till deras CMS-intranät.Uppsatsens kanske viktigaste resultat är en redogörelse för hur ett moduliserad CMS-intranät skulle kunna utformas, baserad på bl.a.