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.

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.

This masters thesis takes the providers perspective on public library story times for children. The main questions are: What perspectives can the providers have? How does the perspective affect the content and how is the story time drawn up? Five story time providers were interviewed about the purpose of their story times, the methods they used and the content they chose. A model with four criteria was used to analyze the result of the interviews. The criteria were: adult criteria, consideration of the childrens view, pedagogical criteria and literary/story time criteria.

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..

Approximately 4000-5000 hectares, of SCA´s forest land area in Västerbotten, are in need of pre-commercial thinning (PCT) every year. Within the management district, the areas annually treated with PCT must increase, in order to decrease the area with an urgent need for PCT. This can be done by employing more forest workers or entrepreneurs, by mechanized PCT or by an extended season for PCT. Positive experiences from a private forest owner, who started to carry out PCT when the first snow came and then continued for several months, gave an idea to investigate the possibilities to prolong the season of PCT. The purpose of this experiment was to compare PCT carried out when there was snow on the ground with PCT performed when there was no snow on the ground.

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.

En sammanfattning av uppsatsen på maximalt 8000 tecken..

The study aims to contribute knowledge about children's perceptions of the leisure-time as a learning environment. The study can be seen as an attempt to highlight the possible learning in the leisure-time, formally or informally.The study is based on two group interviews with a total of 11 children and was conducted by an interview guide with question areas to be discussed freely so that the children could give as full an answer as possible.Main results of the study show that children feel that they are staying at the leisure-time to get care when their parents are working and that they primarily associate the leisure-time with playing. The results show however that children feel that they learn things when participating in the leisure-time teaches controlled activities.It is possible to draw conclusions about the child actually experienced the leisure-time as a learning environment, but it can be difficult to identify when and how learning actually occurs. However, children do not perceive that there is learning while they play..

Abstract Title: A conjoint analysis of packaging attributes. How can the attributes of a product?s packaging best look like to attract the consumer? Authors: Linda Granberg & Helena Niklasson Supervisor: Jan Svanberg Department: School of Management, Blekinge Institute of Technology Course: Bachelor?s thesis in Business Administration, 15 credits Purpose: The purpose is to find out how visual and technical attributes on product packaging affects the consumers tendency to want to buy the product. Method: Conjoint analysis and a quantitative survey. Results: When developing a package for a food product we?ve reached the conclusion that it is most important to have clear product information on it. The consumer wants it to be simple and easy to use, the people under time pressure seeks product with new technology which can save them time..

En sammanfattning av uppsatsen på maximalt 8000 tecken..

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.

The information market is constantly changing. With new and improved information technology more people get access to more information faster. However, the number of people educated to handle information also increases. Business intelligence has for a long time been a well-known tool for companies to be competitive. Because of the increased access to information the competition between companies has intensified and more people have become aware of the advantages of business intelligence and how it can help them compete.

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.

Syftet med denna uppsats är att kartlägga hur Performance Management-system praktiseras inom svenska organisationer. Med utgångspunkt ur de teorier och modeller som återfinns i litteraturen ska sedan resultatet analyseras. Samtliga av de undersökta industrikoncernerna har tagit till sig PM-synsättet och praktiserar det i någon mån. Skälen till detta benämns vara att verktygen i större grad än annars kan få hela företaget att uppnå gemensam fokus på företagens målsättningar. Hur detta senare visar sig i hur företaget faktiskt jobbar finns det, en del att vara ifrågasättande emot.

The study aims to contribute knowledge about children's perceptions of the leisure-time as a learning environment. The study can be seen as an attempt to highlight the possible learning in the leisure-time, formally or informally.The study is based on two group interviews with a total of 11 children and was conducted by an interview guide with question areas to be discussed freely so that the children could give as full an answer as possible.Main results of the study show that children feel that they are staying at the leisure-time to get care when their parents are working and that they primarily associate the leisure-time with playing. The results show however that children feel that they learn things when participating in the leisure-time teaches controlled activities.It is possible to draw conclusions about the child actually experienced the leisure-time as a learning environment, but it can be difficult to identify when and how learning actually occurs. However, children do not perceive that there is learning while they play..