En sammanfattning av uppsatsen på maximalt 8000 tecken..

The purpose of this essay is to investigate if the companies listed on Nasdaq/OMX Stockholm Large Cap use the earnings management phenomenon Big Bath Accounting to a greater extent when a change of management (CEO) is made.Management tends to use earnings management when there is a bonus plan linked to the result of the company. To gain maximum bonus the management will try to manipulate the result in a way that in a long term maximize their utility. Through the earnings management technique Big Bath the management is given the possibility to take one large cost as a one-time expend, even though the cost is supposed to run over several financial years. This, of course, within the legal framework. A big bath may occur when there is an impairment of goodwill, tangible and/or intangible assets or larger provisions for future expense, or both of them at the same time..

Purpose: We wish to gain a deep knowledge about product development processes in relation to the aspect of time in companies in highly technological and rapidly changing markets. The purpose is to establish how organizations better can employ time as a resource to make the product development process more efficient. Conclusions: Information we gathered from theory and primary data show that information flow, synchronization and time profit when seeing time in three dimensions are factors which should be reflected in the architecture of a product development process. To illustrate our findings, we decided to create a model..

AbstractToday, too many construction projects are delayed and deviates from the budget. Agood project management is the basis for successful construction project. The mostcommon planning methods in the construction industry is currently Gantt chart andCPM. The problem with these is that focus is only at the time of the project anddoesn?t handle the budget.

This thesis examines why working time preferences differ between workers and nations, and explains the effect of working time regulation and working time flexibility on negotiating work-life balance. In five separate sections the following working time issues are examined: the number of hours worked by workers in Europe; factors affecting individual working time preferences; how working time preferences are negotiated in the national industrial relations systems of Sweden, France and the United Kingdom; how the institutions of the European Union have influenced working time negotiations through the Working Time Directive; and the benefits and practices available to organisations implementing working time flexibility. Broadly this paper views working time preferences as being a highly personal and influenced by factors such as wages, taxation, culture (national and workplace) and non-work responsibilities. It is argued that negotiating a preferred working time pattern is essential to achieving work-life balance and when such a balance is achieved, workers are more healthy, motivated and committed to their employer. Essentially this provides an incentive for businesses to voluntarily implement working time flexibility beyond the regulatory standards..

AbstractManagement is a field that started getting attention in the beginning of the 20th century by Frederick Taylor. His publication is called the Principles of Scientific Management and is based on the principles of using scientific methods to find the best way of conducting each operation within a production facility. Many of Taylor?s principles may appear obsolete today but the matter of an effective material flow is still highly current. Efficiency is the relationship between the input into an operation and its result.

This report is focused on a research to find out if the Customer Relation Management (CRM) of Quicknet AB works and if their customers are satisfied with it. During this investigation I tried to see if the customers had a need for taking the CRM and use a tool called Social CRM. The report will conclude if the clients of Quicknet think that there is something that can be done in the relation between both parts and how it can be improved. At the same time I am going to build an application which relates to the problems of this report.To solve the problem I am going to do a survey which will include the CRM and also try to find out if the customers of Quicknet share the same thoughts about having a Social Customer Relation Management. Also if this survey shows what the customers think about the CRM, it could improve the relation between Quicknet and themselves. The result from the survey showed two things.

The purpose of this study is to examine how employees in an organization using flexible work practices, experience that passive face time influences the evaluated of them. Further, the study aims to understand to what extent that perception of passive face time motivates the employees to spend more time at the office than is necessary for their work situations. The study concludes that employees in general perceive that passive face time does influence how they are evaluated and that this perception motivates employees that are relatively newly employed by the company to spend more time at office..

Problem: How do delivery logistics work in practice at the building site? Where are the big problems? How to make building logistics more effective? Do the site management and the haulers agree about questions concerning both parties? What is possible to gain by using better logistics? Is it possible to gain time with better logistics and by that reducing the costs? Purpose and aim: The purpose is to discover if there are any disagreements between the site management and the haulers. If disagreements occur they will be examined and probable measures based on the problems will be suggested. Another intention is to bring key ratios concerning time spent for deliveries forward. One aim is to update a similar report made in 1972.

In 2014, the Swedish leisure-time centres after school became widely criticized on several occasions by school authorities. The cause for its criticism was a reflection of leisure time-centres with lots of untrained staff and a lack of pedagogical aspirations. The conclusion of the criticism was that these leisure-time centres do not fulfil their potential. However, these assessments has only to a limited extent become a part of the public educational discourse in Sweden. This discourse has mainly focused on the decreasing results in the Swedish school, which has caught the attention in the media and ended up on the political agenda.

As IT service departments in organisations are becoming more complex and customised, the indirect costs are increasing in relation to the total costs. The difficulty of fully estimating and identifying the spread of the cost in the IT service department is increasing. As a result, firms tend to budget the business unit as a total cost rather than as a spread of defined costs. In order to deal with this challenge an ABC calculation will be applied. The Time Driven ABC model will be conducted in OMX´s Servicedesk unit within the IT services.

This document is a summary of my work to create a project management system for a small firm working with computer graphics. The intention is to manage customers, projects, images and invoices in the easiest possible way. To make the system as flexible as possible a web-interface was chosen which makes it possible to access the system from any computer, making it independent of any particular operating system. The only requirement on the user environment is that the computer must have a connection to the Internet to be able to access the system. The different techniques that have been used to develop the project management system is primarily Ruby on Rails and a MySQL database.

During the last years the need for real-time database services has increased due to the growing number of data-intensive applications needing to enforce real-time constraints. The COMponent-based Embedded real-Time database (COMET) is a real-time database developed to meet these demands. COMET is developed using the AspeCtual COmponent-based Real-time system Development (ACCORD) design method, and consists of a number of components and aspects, which can be composed into a number of different configurations depending on system demands, e.g., Quality of Service (QoS) management can be used in unpredictable environments. In embedded systems with requirementson high up-time it may not be possible to temporarily shut down the system for reconfiguration. Instead it is desirable to enable dynamic reconfiguration of the system, exchanging components during run-time.

Background: Inter-organisational ways of working have become more and more common during the last decades. In order to attain efficiency and productivity, such inter-organisational relationships need to be governed and controlled. However, studies have shown that inadequate control is one of the main reasons for why inter-organisational relationships fail. One of the means that can be used for governing and controlling a business is management control. The use of management control in inter-organisational contexts is a quite unexplored area of research at the present time, which might seem somewhat surprising considering the fact that inadequate control is a common explanation for why inter-organisational relationships fail.

Environmental management officers ? leadership and employeeship in local environmental health authorityThe purpose of this study was to illustrate the working situation of municipal environmental health management officers. This is a qualitative study where I have interviewed ten environmental officers in ten municipalities in Sweden. The interviews were based on a half structured interview guide with questions. I have interpreted the interviews through different leadership theories.