The purpose of this essay is to apply Activity Based Costing on a Service and Support function in order to identify and allocate costs for providing support for IT deliverables..

I denna studie undersöker vi om det förekommer earnings management i resultathöjande syfte bland svenska börsnoterade företag vid tiden av en nyemission. Studier om earnings management vid nyemissioner har gjorts förut av exempelvis av (Shivakumar, 2000). Han kommer fram till att earnings management förekommer tiden precis innan en nyemission. Vi hittar dock ingen studie utförd på svenska företag, vilket vi vill undersöka närmare. Syftet med resultatet av studien är att visa intressenter till företagen att de kan bli vilseledda när de ska investera sitt kapital när earnings management förekommer..

The lily pad creatures arose out of my childhood memories of nature. This project has been an ongoing investigation of a workprocess as well as an exploration of my own sense of artistic idiom. I wanted to develop my knowledge in pattern design and focus on the artistic expression. I want the pattern to invite participation in storytelling in the same way that nature has inspired me..

Syftet med examensarbetet är att tillföra ny kunskap inom den svenska earnings management forskningen genom att undersöka kapitalstrukturens eventuella korrelation med earnings management. Uppsatsen har en kvantitativ metodansats, paneldata regressionsanalys används för att genomföra studien. Arbetet grundar sig i tidigare forskning på earnings management området. Vidare prövas Debt-to-Equity teorin mot den svenska marknaden. Den empiriska undersökningen utgår från 231 företag listade på den svenska börsen under tidsperioden 2003-2007 och en negativ korrelation konstateras mellan earnings management och kapitalstruktur.

This study focuses on costume as a source of information. By making a case study of an 1880's dress itaims to explore the conservators potential as an investigator and conveyor of the information containedin a costume. Further explanation of this role is made by reference to several statements made by wellknown textile conservators. The paper also explores the different words used to make a new version ofa preserved or inexistant garment, gives an extensive presentation of taking patterns and an insight tothe other methods used for analysing costumes. The case study consists of an investigation of the dressconstruction, during which a pattern is taken, and a literature study of the contemporary fashion, theowner of the dress and the maker of the dress.

Mitt arbete handlar om mötet mellan rysk konstruktivism och science fiction. Detta har jag gestaltat i ett textilt rum inspirerad av science fictionkarraktären Doktorn ur Doctor Who. Doktorn är en utomjording av en långt mer utvecklad art och från en mer avancerad civilisation än människorna, som reser i tid och rum i sitt tids-och rymdskepp TARDIS. Jag har designat ett rum som är min textila tolkning av TARDIS innersta. Arbetet kretsar kring tankar om gestaltning av en flerdimensionalitet som bara kan anas, inte ses eller förstås.

The aim with this thesis is to study the risk management in construction projects at the Swedish Road Administration, SRA. Furthermore, the aim is to find the effects of the risk management. The theorem of this thesis is that the positive effects of the risk management in construction projects create additional value to the project. These additional values are that the project itself becomes resilient and that the project goals are achieved without any significant disturbances.This thesis shows that the risk management in construction projects do not follow the guidelines set out by the SRA. This is due to a lack of education in the method and a difficult method all together.

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..

Uppsatsens titel: Management ? våra lärdomar och reflektioner Seminariedatum: 14 januari, 2004 Ämne/kurs: Management FEK 261, 20 poäng, magisternivå Författare: Emelie Bischoff, Staffan Cederwall, Christoffer Ekström och Daniel Lindström Handledare: Heléne Tjärnemo Företag: Sekretessbelagt Fem nyckelord: Management, lärdomar, reflektion, grupputveckling, självinsikt Syfte: Vårt syfte med denna rapport är att presentera våra lärdomar utifrån de områdena inom management, vi skaffat oss insikt i. Metod: 20 poäng projektarbete med en kvalitativ ansats. Teoretiska perspektiv: Management, grupprocess, team, ledare, chef, strateg, projektledning Empiri: Djupintervjuer med ledningsgrupp, gruppövningar, självinsikts- och personlighetstest, intervjuer med professorer och lärare vid EHL. Slutsatser: Vi svarar på vårt syfte genom att presentera våra viktigaste lärdomar utifrån oss själva, både som individer och som grupp, samt kommunikation och projekt..

This report aims to identify and categorize suitable audit users and furthermore establish with values these users experience. The aim of the report has been fulfilled by analyzing interviews carried out with several companies using audits as a part of their risk management process. In addition to this, theories concerning management have been studied..

Working with health-management has become something most organizations would describe as essential for being legitimate today. The aim of this thesis is to investigate how this subject is handled in an existing company and how this work is percieved by the employees in the organization. Due to the fact that limited research has been conducted on this issue, we see this thesis as a potential for increasing the understanding of how health management is articulated in practice. Our results show that health management in our studied organization is far reaching in comparison with most organizations, but has room for improvement according to the Integral Theory. The consequence of differences in perceptions between management and employees could result in that health management does not become an integral part of the company and its daily operations to the potential extent..

Given that the end-customer has become more demanding, the retailer has to deliver products according to the market demands, which have forced manufacturing companies to constantly search for new opportunities to reduce costs and improve efficiency. It is, therefore important to choose suppliers that are able to compete with the market demands.The market demands in the textile industry have lead to shorter product life cycles, which have caused manufacturers to deliver flexibility with high technology to compete successfully on the global market. To achieve the market requirements the underlying factor is to be aware and optimally use and control time. New technology can have a major influence in the production development, if the company choose to take benefit of the advantages, by optimal allocation of the internal resources the productivity and efficiency will increase, to accomplish a competitive advantage. One way to achieve this is by investing in a Unit Production System.In our thesis we have questioned what the main driving forces for an apparel manufacturing company is when it chooses to invest in new technology.

The aim of this dissertation is the production of a landscape management document to protect and improve elements of biological, cultural and economic value found within the site at Tosthult. The study involves both analysis of the current grazing regime, comparison of today?s flora with flora collected in the fifties and a SWOT analysis of inhabitants? views on Tosthult?s landscape and neighbourhood. The resultant landscape management document applies to an area over 134 ha and is valid for thirty years. The proposal contains 26 separate management units, each with necessary information on the area, definition of management goals and the mix of management procedures to undertake.

This study investigates how performance management in primary schools can facilitate learning, relating to theories of efficient schools. This is done through a qualitative study of the performance management systems in two public primary schools in Sweden. The schools selected were similar in all major aspects, except pupil grades, where there was a clear difference between the schools. The analysis revealed differences in how the schools handled the process of management by objectives, the professional development of teachers as well as routines, rules, and policies. We conclude that having a rooted process for management by objectives, professional development of teachers, and clearly formalized values, gives a school a good foundation to support a pupil's learning and development..