Tidigare studier har visat på att en finansiell kris leder till en minskad förekomst av earnings management som anses vara ett stort problemen i modern redovisning. Denna uppsats undersöker earnings managements förekomst bland svenska företag och hur den påverkas av en finansiell kris samt om det finns skillnader mellan olika branscher. Vi använder en modifierad variant av Jones modell för att mäta de diskretionära periodiseringarna, som likställs som earnings management, och jämför sedan förekomsten av earnings management före och under krisen samt mellan de fyra branscherna som studerats. Vi finner inte några skillnader i earnings managements förekomst innan och under finanskrisen men vi kan se att branschen Sällanköp i större utsträckning än övriga studerade branscher bedriver earnings management. Vår förklaring till detta är att övervakningen av företagens redovisning är generellt sett bra vilket minimerar möjligheten att bedriva earnings management men att det kan finnas brister för branschen Sällanköp..

In early January 2010 the authors participated in a meeting with the chief engineer for a company in which a central part is manufacturing of printed circuit boards (PCB). At this meeting it emerged that the machinery and production methods have changed substantially since the early 1990's. The spreadsheet for preliminary production time calculations by the company is today based on conditions from almost 20 years ago. The company has over the years been trying to adjust the spreadsheet template. The result of these adjustments has filled it with historical residue, something which makes the template difficult and time consuming when the primary user tries to handle it.The purpose of this study was to help the company increase its accuracy in the representation of the production times for the different PCB-based products by developing a new costing model based on an already existing but inadequate spreadsheet template. The company also expressed the wish that the new costing model would be less time consuming to work with.The methods used to achieve the goal are interviewing, participatory observations and meetings with relevant persons. The data obtained were analyzed using the theory on PCB production and visualization of data.

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Att sätta personalen i fokus en modell om att möjliggöra för medarbetare? En fallstudie av Svenska Mässan.

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The management of assets in organisations today can be a challenging task and optimising their usage is critical to ensure maximum profit. For rental businesses offering tangible products efficient management of movable assets are an essential part of the business strategy. The main purpose of this study is to investigate how asset management and asset information management can be carried out in rental businesses and in what ways information technology can support it. By doing a literature review combined with a case study where three rental businesses and their use of information technology were examined we could identify several important aspects regarding asset information management. The results we have found is that rental businesses with a high degree of digitization in existing asset information management systems are able to rationalize existing work processes, which in some ways changes the roles of employees.

Humankapital blir en allt viktigare resurs för företag då utvecklingen går mot en mer kunskapsorienterad ekonomi. Medarbetares kunskap, motivation och förmåga kan därför, i linje med utvecklingen, skapa konkurrensfördelar för organisationer. Talent Management har utvecklats för att möta förändrade krav på arbetsmarknaden samt för att ta tillvara på medarbetarnas förmågor. Syftet med denna studie var att belysa hur tre företag i en kunskapsintensiv bransch, revisionsbranschen, praktiserar Talent Management samt analysera och förklara vad som format dess praktik. För att uppfylla syftet har studien haft ett deduktivt angreppssätt där tidigare teorier analyserats mot studiens empiriska information.

This final year project is dedicated to investigate the problem domain of system maintenance management. The purpose is to find problems in the system maintenance management of today. Whether there is any problem that can be elicitated in the requirements engineering?s phase that could help to obtain more maintenance management friendly systems and if it is not possible to obtain more maintenance management friendly, what else can be done?It has been learned that there are many problems today in the problem domain and the most great ones are the system documentation, stress and a systemknowledge lack among developers, system managers and system users.The requirements that have been found for this problem is good documentation, and use of simple solutions in the creating of the system..

AbstractTitle: Change of communication strategy when the compulsory nation membership falls (Byte av kommunikationsstrategi när nationsobligatoriet faller)Number of pages: 51 (58 including enclosures)Author: Elin RantakokkoTutor: Peder Hård af SegerstadCourse: Media and Communication Studies 30 hpPeriod: Spring of 2008University: Division of Media and Communication, Department of Information Science, Uppsala UniversityPurpose/Aim: This essay will result in some guidelines how the nations in Uppsala can act if the law according the compulsory membership in the student union and the student nations change. This essay focuses on how the nations can communicate to keep their members.Material/method: I have done seven interviews with persons that work in three different nations and the head of the Curators convent (the collaboration center between the nations), I have read articles from the largest newspapers and web pages. I have also read the Commission of Inquiry's recommendation according abolishing the law regarding the compulsory nation and student union membership. I have created two scenarios based on the material, according to Peter Schwartz advises.Main results: These scenarios show that the student nations have to become better at communicating with their new members and their already existing members.Keywords: Scenario planning, marketing, communication, student union, student nation, market segmentation, strategic communication, profile, organizations change..

In todays society the demand on companies to deliver better project management is crucial for them to survive. The higher demands from clients make older project management weak and unreliable. In the constructions sector more and more companies are created and the competition is higher than ever. The clients are aware of the higher competition in the construction sector. This has resulted that construction companies must now make their project management more efficient to create better projects and better relationship with clients. The purpose of this thesis arose from this problem in the construction sector.

Management consulting firms are an important part of the knowledge economy and they capitalize on the analytical ability and knowledge of their employees. Much research have been made on large consulting firms and their management of knowledge, but little is known about how small consultancies manage their knowledge. Even less is known about the management of knowledge in small consultancies specialized in change management. These firms rely solely on senior consultants and focus on the human aspect of organizational development. This thesis aims to show how these firms manage their knowledge and also provide an understanding of why.

This essay describes and compares the extensive reindeer management to the more intensive, but grazing based, sheep management system in Sweden. Differences and similarities between the two production systems will be investigated by elucidating the economy, land use and possibilities to influence production and economy through breeding, feeding and product development. The reindeer management area covers the northern part of Sweden whilst the sheep management is dispersed over the country. Both reindeer and sheep are ruminants and have relatively high demands on the quality and digestibility of the feed however reindeers graze on mountain-and forest lands whilst sheep often graze inaccessible areas or cultivated grasslands. Selection intensity is generally lower in the reindeer management compared to the intensity in sheep breeding.

During the development of microwave based sensors such as radar target seekers, input signals are needed to verify the performance of the system. Therefore, a channel board has been developed by previous thesis projects at Saab Bofors Dynamics. It uses a technique called Digital Radio Frequency Memory (DRFM). The purpose of this board is to sample and digitally store radio frequency signals in order to reconstruct them after a certain delay.The aim of this thesis project was to use the channel board named above to construct a portable instrument for generation of stimuli signals. This assignment has been divided into two tasks: firstly, to construct and put together the hardware components and secondly, to implement a graphical user interface for the instrument.

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