It has become more and more common that companies in the service sector are beginning to understand their own effect on the environment and thus the need to contribute to a sustainable development through acting in a deliberate way. Serious environmental work can help a company to improve their image and in that way win competitive advantage that leads to improved profitability. In a short time perspective, adjustment to the environment is an opportunity to gain competitive advantage and an opportunity to develop a profile. In a long time perspective it is about survival. The environmental work has become a sequel to the work with quality.

The aim of this thesis is to examine the occurrence of Cosmetic Earnings Management (CEM) among Swedish companies. CEM refers to the small upward rounding of reported net income to reach cognitive reference points. Important cognitive reference points are multiples of ten (N*10^x) of reported net income and rounding towards these has been documented in other markets around the world over the last 20 years. The occurrence of CEM on the Swedish market is studied using digital analysis, frequency testing and Benford's law. Firstly, reported net income of publicly traded companies between 1996 and 2010 is examined.

Sweden is described as one of the most forward-thinking countries in the world when it comes to equal opportunities, yet still management is being dominated by men. Looking at entrepreneurship and gender, the author has written four herstories about female entrepreneurs working, through enterprise, to bring about change to the male domination of top level management. The primary purpose of this master's thesis has been to look at theories on entrepreneurship/ management and gender to analyse how the entrepreneurs relate to their roles as [i] entrepreneurs, [ii] agents of change, and [iii] women. The findings show that they attach particular emphasis to their roles as entrepreneurs. As regards the work for change, being female is described as both advantageous and irrelevant, or insufficient.

Risk management har historiskt sett associerats med riskminimering och undvikande. Men framför allt inom project portfolio management har ett skifte inletts mot ett proaktivt tillvägagångssätt för att hantera risk, snarare än reaktivt. På så sätt uppnås en holistisk analys av risk som tar hänsyn till både positiva och negativa avvikelser på mål. Syftet med detta arbete är att undersöka hur användbara optimeringsmodeller är i läkemedelsindustrin ur ett risk management-perspektiv. Modellerna som undersöks är capital budgeting problem, goal programming och contingent portfolio programming.

I den här uppsatsen har jag valt att göra en jämförelse mellan de två kommunerna Piteå och Skellefteå och hur de har använt sig utav implementeringen av New Public Management inom respektive kommunal organisation. Jag har även studerat mer i detalj vad New Public Management innebär. Till min hjälp hade jag fyra stycken informanter från de två kommunerna. Jag gjorde djupintervjuer med de på deras respektive kontor och varje intervju tog mellan 30 till 40 minuter. Jag använde mig utav en intervjuguide till varje intervju och den innehöll sammanlagt arton frågor.

Part 1 of 2  ? Lean philosophy ? five steps to get the workplace in order?Part one deals with the theory of what Lean and 5S are.Lean is a long-term approach that involves a quest to become the best on the market by increasing employee engagement, eliminate waste and focus on the right things.5S is a method of order in a system. Businesses around the world are using these 5S which stands for sort, straighten, shine, standardize and sustain. Part 2 of 2 ? Lean philosophy ? five steps to get the workplace in order?Part 2 deals with the practical about 5S and a short summery about the company Wibax AB where the degree thesis took place.Wibax has a a project which involves using 5S in practice and create order in the in preparation lab and in the control room.By finding a solution to this mess reduces the time that was previously spent on searching equipment. Instead of search, the workers can do the real work..

A description and analysis of the sales process of ERP systems is presented; also the consequences for the parties involved are discussed. The chosen methodological basis is an inductive research design consisting of a case study based on interviews. The analysis of the empirical data is done with a proposed analytical framework. Based on the agency theory, the analysis is tightly knitted together with opportunism. There are three controlling factors: relationships (relationship marketing), contracts (principal-agent theory), and competition.

The Swedish Armed Force has a need to streamline the preparation of an exercise in tactical training for soldiers because the preparation of an exercise is currently laborious and time consuming when commanders manually share files to each computer that will be included in the exercise. The degree project was to create a file sharing program within the internal network of the Defence Forces? international centre (Swedint). The program is used by the training management to effectively start up an exercise where soldiers train tactical training in a simulated combat environment. The training management use this program to upload files to a server which notifies all the computers on the network to download these files.

Syftet är att, baserat på empiriska studier, formulera hypoteser kring karaktärsdragen i bemanningsföretag. Detta genom att undersöka de anställdas upplevelse av arbetet, varför de har sökt sig till ett bemanningsföretag samt hur de ser på sin framtid inom företaget. Undersökningen är hypotesskapande genom en enkätundersökning som skickats ut till 103 konsulter i tre bemanningsföretag. Studien har resulterat i sex stycken hypoteser kring karaktärsdragen i de undersökta bemanningsföretagen..

This thesis examines a project that has been conducted at a software development company. The aim is to investigate which problems firms of this kind faces performing projects. We choose a theoretical frame consisting of a modern view on how to manage projects. The view argues that the management of each project has to be adapted to the situation at hand. This theory is divided into two separate streams of reasoning; one emphasize learning, delegation of responsibility and flexibility, while the other argues for control, time planning and the importance of keeping to the plans.When we compare the theories to the case we draw three main conclusions: A thorough phase of investigation is required to produce the necessary planning documents.

To reach an Ecological Sustainable Development, Sweden has established environmental quality objectives. Green spaces are attractive for exploitation and in Sweden the access to large jointly green spaces has decreased, which has impact on humans recreation and the biodiversity. The economic aspect has great impact on the planning process which gives indications that the environmental objective may collide with other sector goals within the municipality. The thesis overall aim is to see how the management by objectives for the green spaces implements and how the green spaces is handled in the planning process in a specific case. The thesis builds on a content analysis, strategic interviews and a case study.

Denna studie syftar till att belysa hur offentliga organisationer arbetar kring kunskapsbevaring och kunskapsöverföring. Vi har undersökt hur fem offentliga organisationer med olika organisationsstrukturer arbetar med att bevara kunskap inom organisationen, samt hur de överför kunskap mellan medarbetare och till nyanställda. Studien har samlat in det empiriska resultatet med semistrukturerade intervjuer. I analysen diskuteras det empiriska resultatet med ämnen som epistemologiska perspektiv inom knowledge management, maktperspektiv, politiska direktiv, arbetsmiljö samt kommunikationens roll. Resultatet av analysen påvisar bland annat att muntlig kommunikation är en viktig framgångsfaktor i en kunskapsprocess..

Belyser övergången från historiska till verkliga värden för finansiella instrument. En banksektor och en industrisektor undersöks för att fastställa slutsatsen, som visar att det inte skett någon förändring på grund av tillkommande paragrafer i ÅRL utan förändringen ligger hos de noterade företagen och övergången till IFRS regler, den så kallade säkringsredovisningen..

Uppsatsen är en fallstudie utav Föreningssparbankens internrevision. Internrevisorernas arbete inom FSB har undersökts utifrån effektivitet, snabbhet, förändring och dess intressenter. För att även kunna diskutera internrevision mer generellt har fallstudien kompleterats med en expertstudie som innehåller synpunkter från experter inom internrevision. I studien har det visat sig att det är vanligt att ett förväntningsgap föreligger mellan internrevisorn och dess intressenter..

The purpose of this study is to describe and analyze how companies offering tailor made products on the internet, can work with their marketing and their customer relationships. The study will answer the purpose from a service management perspective and there will also be presented theories from an Electronic Commerce perspective.The starting point for this study was the qualitative method. The essay builds its empirical material from interviews with knowledgeable persons in the subject and the owner of the company whose products are tailor made and sold on the internet. It was conducted seven interviews, four of which were face-to-face, two conducted by mail and finally there was made a telephone interview.Conclusions have been drawn based on the empirical material and theory. The study has been able to identify three concepts that are central to this type of product: Site-building, customer involvement and promotion & relationship management..