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..

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Ett företag med ett flertal leverantörer måste på sikt välja ut vilka leverantörer man önskar arbeta aktivt/passivt med. För att kunna göra detta krävs att man tar fram konkurrenskraftiga leverantörsstrategier som bygger på välgenomtänkta beslut. Dessa beslut måste ta hänsyn till inköpets totala risk för leverantör och komponent. Den totala risken är oftast väldigt specifik för varje företag och bygger på ett flertal olika parametrar. Författarna ger i denna uppsats förslag på tre parametrar som kan hjälpa företag att ta fram effektiva leverantörsstrategier.

Mobile telecom and the Internet are converging, which opens new possibilities for market actors to create business through the mobile handset. At the same time market experts are predicting that mobile operator?s existing dominance in the telecom market will in the future decline as new technology such as VoIP and services will erode the operator?s traditional revenue model. This implies that mobile operators will need to rethink their dominant business logic to create new value for their customers. Mobile operators are aiming to expand their existing revenue model through advertising in the mobile handset and are searching to create new business models that evolve advertising sales.

The purpose of this Master Thesis is to investigate whether the technical service available in the "Reading and Writing Corner" has an influence on the total quality of service in a public library. This service is intended to give sensory/print-handicapped persons access to information. The title KOM LOSS is a Swedish expression for "come on" and LOSS is short for reading and writing support. I have chosen to study three libraries in the region of Västra Götaland, Sweden. The thesis examines total quality from the aspects of goal steering, accessibility, education and marketing.

Bachelor thesis, Controller, Program of Master of Science in Business and Economics, School of Business and Economics at Linneaus University in Växjö, Sweden, Course Code: 2FE13E:3, Spring 2012 Authors: Jacob Cedergren, Adam Pettersson, Hampus SkelterwijkSupervisor: Anders JerrelingTitle: The ERP-systems impact of the management control - a case study of VIDA AB Original Title: Affärssystemens påverkan på ekonomistyrningen - en fallstudie på VIDA ABBackground: New technology has given businesses new opportunities to use and store information and the current information systems has changed the way of working in more or less all sectors and operations. ERP-systems have been one of the most important IT innovations in the past decade. The potential of a properly implemented ERP-system is great because it has got the ability to link the company?s different areas together. Despite its many advantages, there are several examples of cases where the acquisition and implementation has been a total failure.

A secondary and a pioneer tree species can with advantage be included in a mixed stand to increase the use of sunlight. Nitrogen-fixing plants have been shown to increase the supply of nitrogen in the soil by, for example, litter fall. This deposition acts as a biological fertilization, which may be used by non-fixing plants. Alder is a nitrogen-fixing, pioneer tree species that loses its nitrogen-rich leaves late in the autumn. The aim of this study was to examine the effect on the total volume of production, when different proportions of nitrogen-fixing Alder were part of spruce stands.

There is limited research done in the area of management control in the relationship between companies. This study investigates management control in outsourcing relationships and the decision to change sourcing strategy and to insource functions. The empirical research was conducted at an international company, which in this study has been anonymized. The research is mainly based on interviews. To extend and verify the conclusions drawn, another company, AB Ph.

I dagens företagsklimat krävs det att medelstora tillverkande företag tillverkar produkter med hög kvalitet, för att vara i framkant vad gällande ledande kunskaper inom företagets verksamhetsområde. Ett sätt för företag att ständigt utvecklas och driva en vinstdrivande verksamhet är att fokusera på kvalitetsarbetet. Total Quality Management (TQM) är ett kvalitetsarbetssätt som utgår från företagets kunder, som likaså skapar förväntningar på företagets produkter. För företagsledningen innebär detta att förstå kundens förväntningar, tolka förväntningarna och förmedla dem till resten utav verksamheten. Företagsledningens ansvar är att organisera produktionsprocessen på ett vis som möjliggör ökad kontroll av kvaliteten och samtidigt bidrar med kvalitetssäkrad information för resten av verksamheten, medarbetarna.

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Culture Management Cultural management administration producent KKE management.

During the period 1952-2008, real prices of wood before taxes and charges declined. However, the actual net income has not changed by the same percentage as the price list, because taxation, driving costs and the ability to make deductions has changed. This report considers the inflation by using the Swedish consumer price index. Net income refers to the remaining income when relevant costs, taxes and fees have been paid.The purpose of this study was to examine how the private forest owner's real net income has evolved over the period 1952-2008 for three categories of forest owners. These three categories are1.

This thesis examines the approach for implementing strategy that has been applied by the study object, Svenska Spel. The specific approach originates from the theories of Elliot Jaques, whose key proposal is that individuals have different capability of carrying out tasks over different time-spans. The main purpose of the study is to analyze how the approach has influenced the management control systems in use, in order to ensure that the strategy is successfully implemented on corporate as well as operational level. Twenty in debt interviews conducted with employees, representing a vertical cross section throughout the organization, are the main source of the study?s empirical foundation.

The purpose with this paper is that trough a description of the management control at Jitech AB find out if traditional management control have been abandoned for benefit for modern management control and in which extent the transition have happened. Further is the second purpose with this paper to find out which decisions that lies behind the design of the management control and how these are in opposition to with the theory..

Purpose: The purpose of this study is to examine the relationship between IPO and revenue growth of primary-listed companies on Nasdaq OMX Stockholm. The study is limited to examining the listing?s impact only on sales growth, during a period of seven years.Theoretical Framwork: The theoretical framework applied in the study aims to answer the purpose and research questions. In this study previous research is of great importance.Methodology: The study is based on a quantitative research approach with statistical elements. The study is conducted through the collection of annual reports of listed companies from the database Retriever Business.