Background: Liquidity and the management of liquidity are of great importance for companies. Cash management is not a new term, but the need for it has increased recently, for one thing because of the internationalisation and growing harmonisation between the countries in Europe. Netting is a cash management technique, where receivables and liabilities are netted. This technique can be used to release capital and increase the company?s cash flow by reducing the number of transactions in the internal payment system.

Clustered Columnstore Indexes (CCI) and In-Memory Online Transaction Processing (OLTP) are two new techniques that were introduced with Microsoft?s new database management system SQL Server 2014.The thesis analyzes these two techniques, describes the theory behind them and also the background information that needs to be known to understand more of the new techniques. Performance tests of the new techniques have been performed to see how much faster response time we can get and less storage we need to use where the result is represented by performance diagrams and a compression diagram. This thesis is a cooperative work with a company called Trimma and the result is used as support to decide if these new techniques could be of advantage for the company.The test consists of five test queries with different purposes. The result is illustrated by diagrams that show the result and another diagram that shows how much the data gets compressed with the different techniques.

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 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..

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..

The European Brown bear (Ursus arctos) has gone from basically being extinct in Sweden to, 2008 being estimated to a total of 3298 individuals. When looking at the new Swedish moose management system it is important to have an ecosystem-based approach and therefore include all the parts that moose impacts on and from in the management, especially the brown bear. Primarily in the spring and early summer the brown bear is a significant predator on moose calfs which must be taken into account in moose management. When the bear recolonize areas that it has previously been eradicated from, it will once again come in contact with people who are not accustomed to the bear's role in the ecosystem. We studied three groups of moose management areas with different predation by bears.

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.

Sweden is known to be one of the world?s most equal countries. Nevertheless, out  of  Sweden?s 262 listed companies, only seven  of  them  has  a  female  president, which  is  equal  to  3,4  percent. To  counteract  these  numbers  there  are  several  possibilities.  One  arrangement  that  is  highly  controversial     is  affirmative  actions.  But  there  are  other  options,  for  instance  more  and  more female  networks  are  starting  to  rise  and  many  of  them  also  offers  a  mentoring  program  where  the  mentee  gets  the  opportunity  to  learn  from  someone  with  more  experience.The  purpose  of  this  study  is  to  examine  what  difference  the  female  network  Q80,  with  focus  on  its  mentoring  program,  is  doing  for  the  mentee.  As  an  underlying  purpose  the  study  is  also  examining  what  visions  and  attitudes  the  management  and  the  mentors  is  communicating  within  Q80.  The  focus  is  mainly  on  the  visions  of  Q80,  menas  mentors  and  business  exceeding mentorship.  A  survey  has  been  carried  out  among  mentees  from  three  different  seats of mentoring  programs  where  they  have  answered  19  different  questions  regarding  their  time  as  a  mentee.  Furthermore  interviews  have  taken  place  with the management  of Q80  and  two  mentors.  The  results  are  analyzed  based  on  theories  about  gender,  women  in   management,  leadership,  mentoring  program  and  organizational structure.  The  result  shows  that  Q80i  as  a  source  of  inspiration  and  a  support  for  the  category  of  "career  women"  with  its  core  mission  to  strengthen  the  participation of  individuals  on  a  personal  level  more than  to  work  to  even  out  the  gap  in  the  Swedish  labor market.

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.

A growing issue in the construction industry is how production can become moreefficient by using logistical solutions. Companies can minimize the cost of a project byreducing the time to perform the work.The purpose of this report was to examine the logistics related to pipe trenches forSIAAB. The report's focus has been on solving problems and planning that wouldfacilitate the work of the project Vaksala-Lunda Etapp 3.The case study consists of interviews with SIAAB's employees and an observationwhere the progress of a traditional pipe trench has been documented using checklists.Questions to the report?s case study come from the theoretical part, which is basedon literature on construction management and logistics in general. The observationlasted five weeks and the biggest time-consuming events that affected the pipe trenchduring this time, has received most attention.

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 purpose of this study is to explore active after-school teacher?s perceptions of the concept of meaningful leisure time. The purpose of the study is also to investigate if the interpretations of meaningful leisure time affect the perception of their work roles and after-school teacher?s actual work in a leisure activity. The study also provides an insight into how afterschool teachers perceive their roles in general.

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.