Recent studies show that manufacturing companies to a larger extent use historical cost accounting in their internal accounts, at the expense of calculated costs. The explanation behind this is claimed to be that firms are subject to careful scrutiny by the stock market. Consequently, top management stresses the need of evaluating all parts of the firm from external accounting. However, lower management levels express a general concern that the incentive to invest in machines will decrease. This master thesis aims to investigate whether or not there is an objective reason behind this concern.

In the light of the criticism from the Swedish Consumers? Association towards the actions of modern fund managers on the Swedish Sustainable and Responsible Investment (SRI) market, discussions of change has increased. The reasons underlying a change and communication process are scarcely focused on. Thus, grounded on theories in the fields of Critical Management Studies (CSR), Corporate Social Responsibility (CSR), change and communication, this study analyses how a change of implementing revised SRI communication is carried out at Handelsbanken Asset Management, existing motives for the change in communication, and how key actors can affect the process. A participant observation and in-depth interviews were carried out enfolding a discussion that contributed with a critical analysis and discussion, concluding external motives to be dominant and that key actors of the change process are influential to a various extent.

This essay is about personal assistance for persons with considerable intellectual disabilities.The purpose with the study is: to examine personal assistance for individuals, who can`t speakfor themselves, to examine how the individuals can determine and get influence into theirassistance and how they can get help with it, to examine the role of an representative inrelation to the serviceuser´s assistance and examine if there are factors of gender in theinterviews.The chosen method is qualitative interviews.The interviews has been analysed through earlier research about personal assistance andtheoretical perspectives like: influence, integration and citizenship and discussed throughperspectives of social psychology.The main conclusions are: the influence the serviceusers can have is through persons whoknow them very well, the role of the representatives are indistinct, the serviceusers can´tdetermine their assistance themselves and need help with it from relatives, representatives,personal assistants and managers, the persons who know the serviceuser intimately are best totransform the needs to assistance. The factors of gender, are that there are more men aspersonal assistants than in the care of elderly, and the representatives are mostly men. Thepersonal assistants appreciates the time they have for the serviceuser, the work can be lonelyand demanding..

The aim of the study was to compare productivity in first thinning of birch stands, when either energy- or pulpwood was harvested. The systems total profitability was also compared by including forwarding and chipping costs. A Gremo 950 HPVR harvester was used and the same driver was used under the entire study. During the pulpwood harvest a Logmax 4000b harvester head was used and a feller buncher head made by Silvatec was used during the energy wood harvest. Six study unit pairs were located in a birch dominated stand outside Ängelholm in Skåne.

This paper seeks to investigate whether there is a positive relationship between bonus as a part of total executive compensation and lower accounting quality among Swedish companies. In this study, accounting quality is defined as the degree by which a company's earnings are subject to earnings management. To detect earnings management accrual-based modified Jones model is applied to companies listed on the Large-, Mid- and Small-Cap lists on the Stockholm stock exchange during 2011. We find a statistically significant positive relationship between bonus as a part of total executive compensation and lower accounting quality. Thus, in line with prior research, our results suggest that managers, interested in maximizing their bonus, will select income increasing accruals to manage earnings upwards.

Course: Master's Thesis in Business AdministrationPurpose: The purpose with this paper is to give an insight, and to compare, the project management of two IT-projects ? one which product was implemented and put into use, and one, which was implemented but no longer exists on the market. Furthermore also examine the critical success factors that influence the success respectively the failure of the IT-projects. Method: To attain the purpose with our study we have chosen a qualitative method. We have carried out interviews with two of the project managers of the IT-project of the two large companies.Result: A couple of problems occurred within the IT-projects of the large companies.

The last decades the increased computerisation at the places of work has led to new physical loads in the working life and new demands on the working environment. The widespread usage of computers in the working life has led to more sedentary work and less daily movement.The purpose of the thesis is to develop a new product to a concept that in a low intensive and healthy promotional way will activate the body. The product will make a combination of healthy promotion activity and work during office hours possible and primary aims to those with a sedentary office work, which leads to that the body don´t get to be activated in the extent needed.Information has been gathered from studies already made in this area, interviews plus a study and an experiment. From the gathered information concepts and functional solutions has been generated and evaluated to result in a product concept.The thesis has resulted in a concept that consists of a work place unit where the user walks on a treadmill and works at the same time.A general conclusion which can be drawn is that the majority of persons that tested to walk and simultaneously work with a computor on the treadmill found this way of working attractive. Many were positively surprised and said that they would use such an physically activating work place implement if it was available at their place of work..

In light of the recent scandals in Europe involving food labelling, this study will be focusing on food labelling. This study?s purpose is to investigate the extent of knowledge concerning labeling and presentation of food in the different food stores in Halmstad.The study was conducted out of our own interests with the guidance from the environmental health office. The study included nine different food stores of different size. The focus in this study was to verify how well five selected products follow the labeling rules.

The Public Sector Scorecard (PSS) is a younger version of the balanced scorecard, created for public and nonprofit organizations. The latest model of PSS is divided into three main groups and seven perspectives, while the balanced scorecard consists of four perspectives. Organizations who use either PSS or the balanced scorecard are supposed to have a clear vision spread all over the unit. This study has sought differences between the two models of financial control in both theory and practice. The first part of the study is a theoretical comparison between the models? structures and terms used in them.

Denna studie har haft som syfte att synliggöra i vilka situationer förskolepedagoger och barn på en förskolas småbarnsavdelning använder sig av surfplattor. Faktorer som undersökts har varit vilka kontexter som utgör dessa situationer, vilka beståndsdelar dessa kontexter består av samt vilka motiv och aktiviteter som ligger till grund för användning av surfplattor. Studien har varit av kvalitativ karaktär och har undersökt en småbarnsavdelning med barn upp till tre år på en förskola i Stockholm. För att åstadkomma detta har semi-deltagande observationer skett på förskolan under fyra dagar. Den insamlade datan har ställts mot och analyserats efter Nardi, Dourish och Benyons teorier om kontext samt Blomberg, Burrell & Guests teori om etnografi.

The objective of this work was to introduce measures to reduce energy and water demand at Gävle Söder 17:10. To succeed, this energy audit has been made. The work is based on collected statistics from the property owner Norrporten, measurements, literature review and through consultation with experts in the field. Two models, one for each building, have been created in the simulation program BV2 to estimate the potential of energy measures based on the collected information. The models in BV2 have been verified against the statistics of the energy consumption.With the help of calculations and simulations, seven cost-effective measures have been identified.

The dry out criterion (MCPR) has been calculated for the most limiting H2-events for Forsmarks unit 2 and 3, at operating points that are normally not analyzed before each cycle. The operating points that normally are regarded as the ones with the lowest margin to dry out are the ones where the thermal power is the highest at agiven recirculation flow. This report shows that this is not the case for Forsmark 3. MCPR-values at partial power operating points are higher for the limiting case inside rather than on the boundary of the region of operation. It is therefore recommended that the method for determining the dry out criterion for Forsmark 3 is revised to account for this effect.

The aim of this study was to examine how the new established phenomenon of ?Internet drugs? causes challenges to organizations, both individually and in relation to collaboration. The study is based on qualitative semi-structured interviews with representatives from three organizations - one youth police unit, one medical addiction centre and four units working within social services. The theoretical approach that was used is theory about human service organizations, theory about collaboration and new institutional organizational theory. A conclusion is that the current drug classification is problematic and mainly challenging for the organizations that focus on prevention work and early interventions.

AB Sandvik Cormorant?s production unit in Gimo has identified a need to examinethe handling of products between operations with the purpose of generatingproposals of improvement for the product handling.The aim of this project is to study the existing manufacturing process and givesuggestions for improvement. The proposals should reduce the manual handling ofproducts, decrease the risk of damaging the products during the manufacturing andform a basis for increased traceability. Based on a mapping of the manufacturingprocess and the problem description, a specification of requirements has beencomposed.The mapping of the manufacturing process suggests that a change of the currentsystem is required. The company is recommended to decide how the producthandling between operations should be performed as guidelines for the productionteam.

The purpose of this master thesis is to investigate what the work situation of children's librarians looks like in the year 2000, after the changes in society which took place since the 1980's. Did the tasks of children's librarians change during the nineties, and if so, in what way and why have they changed? Which new knowledge needs emerged for children's librarians during the nineties, and what was the cause of these new needs? Finally I want to know which needs for professional development arose, and how these needs are fulfilled. The thesis is based on qualitative interviews with children's librarians, library managers, library consultants, one representative of the Swedish school of Library and Information Studies and one member of SAB's children and youth committee. The study reveals that the identity of children's librarianship is strongly associated with the stimulation of language and reading.