Performance measurements have become very important tools for companies because of ever increasing global competition in today?s market. Delivery dependability is one of the three most important performance measurements for companies to focus on and that makes this analysis, of the dependability, both very interesting and up to contemporary. In this rapport different aspects of delivery dependability will be dealt with, and a weight will be on what to measure and how to measure it together with how to present the outcome of the measurements. A discussion has also been held regarding what goal the company should have on its dependability.

Bachelor thesis in business administration with emphasis in accounting and auditing. Spring term 2011, Mälardalens Högskola.Authors:Jim Hansson, Filip Sahl and Pererik Sewerin.Advisor:Lennart Bogg.Key words:Abolition of mandatory auditing, optional audit, auditor, audit.Title:The role of audit in a credit review - impact from the creditor's perspectiveBackground:As of November 1st2010, auditing became optional for micro companies in Sweden. This leads to an opportunity for about 70 % of the joint-stock companies to choose whether or not to keep their auditors. Creditors are affected by this as they may receive a less trustworthy base to make a good credit review if many companies choose to proceed their accountings without the control of an auditor. Creditors have the option to require that companies are to be reviewed by auditors, while authorized accounting consultants may be a possible substitute as a quality control for the accountings.Purpose:The purpose of this thesis is to examine what impact optional audit has had in credit processes so far and look into alternative forms of reviews for businesses.Problem definition:? Does auditing simplify for the creditors in a credit review? ? Is there some kind of accounting that could be a substitute for the audit?Method:The study is qualitative in character through six interviews.

On July 22, 2011 a bomb detonated in the government building in central Oslo in Norway and eight persons died. Later that day, 69 people, most of them youths, were shot down and killed on the island of Utøya by a uniformed Norwegian man.The purpose of this study is to analyse Anders Behring Breivik's personality and explain why he became a killer. I have used a Psychobiographical narrative method, which serves to describe the mind of a human being, linking the mind to motives, scripts, unconscious ideas and personality.My primary sources are Breivik?s Manifest: 2083 A European Declaration of Independence and the inter-views with his father and stepfather, together with the Psychiatric Reports which were submitted to the District Court of Oslo. I have analysed in what way Breivik?s childhood influenced his behavior as an adult.

After being excluded from the Swedish Social Democrat party in 1917, the Revolutionary Socialists founded the Social Democrat Left Party. From this point onwards, the Social Democratic hegemony and dominant position within the Swedish workers movement and political landscape was challenged. This thesis aims to investigate the power struggles between these two parties, the Revolutionary Socialists and the Social Democrats, and their desire to influence control of the unions. Taking cues from earlier research calling for a more localized look at this struggle, this thesis turns to a case study of union matters of the the Factory Workers Union Local 84, at Västerviks Tändsticksfabrik, a match manufacturer and largest employer in the Swedish coastal town of Västervik from 1925 to 1930. Organizational material including meeting protocols, annual reports and member registration lists from the local political parties, cooperative union organizations (VFS) and Local 84 serve as secondary data sources.

Background:Investments in different forms have always been popular to every human being. For the most common investments, such as stocks and bonds, there are loads of information to gather for the investor. Historical data like risk, return, dividends and fundamental data like annual reports are often very easy to find, regarding these kinds of investments. The background of this thesis is the lack of market information in residential real estate investments. A problem with this investment is that there is lack of information regarding risk adjusted return for real estates, which this thesis intends to present.Objective:The objective with this thesis is to study which alternative, directly-owned residential estates or stocks, who generates the highest risk adjusted return.

Purpose - To analyze the relationship between supply chain management maturity, supply chain performance and financial performance in small and medium-sized enterprises (SME:s).Design/methodology/approach - The data comprises 15 SME:s that participated in a local logistic study in Gävleborgs län. The levels of supply chain mature within these firms were based upon an interview study and the financial performance of the firms was then examined using financial reports-based data.Findings -The results of this study indicate that there is a strong relationship between SCM maturity and SC performance in SMEs, some relationships between SCM maturity and financial performance, as well as some relationships between SC performance and financial performance. This means that if firms use maturity indicators in the SCOR areas to improve their processes, they will most likely achieve a positive effect on supply chain performance and probably also on financial performance. The result implies that the supply chain maturities in these firms are higher than expected with no one at the adHoc level.While this study is based on a rather small number of participating firms, it would be valuable to further test the significance of the indicated correlations between SCM maturity and performance in a large-scale survey.Research limitations/Implications - The research is an attempt to understand supply chain maturity and it´s implication on financial performance. Developing supply chain maturity is an opportunity for a company to gain superior performance.

The overall aim was to examine how the public interest to protect children from violence and sexual abuse at home, is realized by social workers. The study´s central focus was the risk assessments as Social services are obliged to do when they receive a report containing concern that children are being exposed to violence or sexual abuse at home. The study addresses the following questions:o How do social workers go about practically, and what support and knowledge is being used to determine whether the Social services need to intervene for the protection of a child?o What risk and protective factors are taken into account by social workers in the assessment process?o What contextual factors do social workers experience are affecting them in the assessment process?o Which support does the documentation system BBIC provide in the assessment process?The study material was collected through qualitative group interviews, with a modified vignette methodology as tools. The study included a total of twelve social workers, with varying numbers in each interview group.

Investor Relations is a function used by companies to compete for capital by creating relations with investors. It is a young function, earlier practiced by the same people who had responsible for exercising the Public Relations.Investor Relations has evolved a great deal lately but there are still no concrete theories behind the function. The aim though is clear and there are literature explaining how to practice the different parts. The most research within Investor Relations uses the theory of Relationship Marketing. Lately the two authors Hägg and Preiholt have started to examine what they call Financial Marketing since Investor Relations is about relations between actors on financial markets primarily.In this paper, we examine the aspect of information in Investor Relations.

Syfte: Studien har två syften:Att beskriva förekomsten av kategorier och omfattningen av frivillig redovisning om anställda som är relaterad till bolagens sociala ansvar (CSR).Att förklara vilka faktorer som påverkar omfattningen av frivillig redovisning relaterat till anställda. Metod: Då studien har ett förklarande syfte som berör omfattningen av frivillig redovisning om anställda, så har kvantitativa metoder använts och data till studien har samlats in via en kvantitativ innehållsanalys. Studien utfördes på 56 av de 58 bolag som befann sig på Large Cap, Stockholmsbörsen 2012, varav två bolag fick räknas som bortfall på grund av andra redovisningssätt än de övriga. Datat analyserades sedan genom deskriptiv statistik och multipla regressionsanalyser. Resultat & slutsats: Stora bolag på Stockholmsbörsen redovisar frivilligt multipla kategorier information om anställda, men den kategori som generellt används mest är profilinformation om anställda. Den faktor som främst förklarar den frivilliga informationen om anställda är bolagets skuldkvot, men också vilken industrisektor ett bolag tillhör har betydelse. Den teori som främst förklarar frivillig redovisning om anställda är agentteorin. Förslag till fortsatt forskning: I denna studie upptäckte vi att bolag redovisar fler kategorier om anställda än vad vi i vår studie deducerat fram från tidigare forskning.

Background: Small- and medium- sized businesses have during a long time had difficulties in raising long-term funding from external financiers, a reason for this is that these companies may have more information about their own business than the bank has. One way to reduce this problem is to hire a certified public auditor or a certified accounting consultant. Much has changed in recent years in the accounting profession. Mandatory audit has been abolished for small- and medium-sized businesses, which has led to major changes. Auditors are now not mandatory for these companies, which opens up the market for accounting consultant´s.

Authors: Maria Bergholtz, Alexander WestessonTutor: Daniel EricssonTitle: Performance Measurement of Creative work ? a culture study at PS CommunicationKeywords: Key Performance Indicators, Organizational Culture, Macro-culture, Subculture,Micro-culture, Art, Business, Creativity, PS CommunicationIn the paper?s introductory chapter, the chosen problem area regarding art and business willbe presented. The paper?s studied empirical case will also be introduced here. This then leadsto the reports chosen research questions:How do the company management and the companies? creative personnel approach differ inthe discussion regarding performance measurement on PS Communication?-What causes these differences?What impact does the corporate culture have in the discussion about performancemeasurement of PS Communication?-Is the corporate culture weak or strong?The purpose of this paper is to resolve the stand still in the discussion regarding performancemanagement by creating an understanding of different people active in the organization?sapproach to performance measurement.

Bakgrund: Redovisning syftar till att ge en historisk bild av en organisation ? ett företag eller en koncern. Skillnaden mellan den bild som baserar sig på redovisningsprinciper (och regler) och en bild, vilken som helst, är jämförbarheten. Goodwillned-skrivningar skapar problem med just jämförbarheten. Det skäl som anges baserar sig på regler stipulerade i IFRS.

The European Union is a 60 year long collaboration between the European countries. It was born from the intention to ease trade and thereby reassure peace. Within the 60 years EU has functioned it has developed and expanded further. In 1952 it evolved around the trade of coal and steel between six countries, today it includes 27 nations and oversees a large number of topics such as foreign affairs, a common currency and regional politics. EU has grown at several times, the latest expansion was the largest where 12 new countries became members. The unions of countries that only 60 years ago were at different sides of a world war can be considered an accomplishment.

Many buildings are now nearing the end of their service life. This applies to both the older houses from the 40's and 50's to the million project houses that did not prove to be as sustainable in the long run. Often there is a desire to extend the service lifetime, but to do that you need to make detailed inspections. The Folkets hus in Gävle is one of those buildings that is in need of renovation and to fulfill the new requirements that must be met in today's buildings. It is desired to make the buildings rentable space more attractive and to extend the building with two more floors.

Background: The international accounting standard regarding goodwill gives opportunities to several accounting procedure choices, as goodwill is a complex, intangible asset. The valuation of goodwill affects equity/asset ratio and income statement, which gives that the stakeholders? impression of the group?s financial statement is affected by the valuation of this asset. It has been pointed out that difficult economic times bring impairment loss to the fore. During financial crisis, equity/asset ratio may be significant as the economy of the groups is expected to be strained.Purpose: The purpose of this essay is to explain the appearance of the possible relationship between a group?s impairment loss for goodwill and their equity/asset ratio, during financial straits.