2008年全球金融海嘯與近年持續動盪的歐債危機，使得多數民眾在這兩次金融風暴中遭受鉅額損失，對於金融商品及銀行也產生了疑慮，導致出許多投資者與銀行端之間的消費糾紛，經過多次險峻的經濟波動及金融危機，投資市場中仍然有許多頂尖財富管理業務人員，他們歷經多次金融危機仍屹立不搖，績效穩定及深受客戶信賴，這其中差異值得深入研究探討。 本文主要探討台灣財富管理頂尖業務銷售成功關鍵因素，利用「三特質」問卷方式收集資訊並分析，藉此了解頂尖業務平日的工作內容、專業能力、人格特質、銷售行為及投資決策模式。研究最終可得知以下幾點結論：(1)透過MBTI性格分類法，頂尖業務以發明家、記者型、學者型為最多。(2)頂尖業務特質若具備積極負責、誠信、易於溝通，較容易與高端客戶產生長久互動與黏著度。(3)頂尖業務多具備強烈企圖心，不斷設定目標突破自我極限。(4)歷經過1~2次金融危機及景氣循環的頂尖業務，相對危機處理能力較強，能適時判斷投資進出時機，協助客戶完成理財目標機率也會比較高。 / Due to the global financial disasters in 2008 and the recent European debt crisis, domestic investors had suffered tremendous losses in investment. Consequently, concerns of financial products' profitability have raised drastically among investors and occasionally led to disputes between banks and investors. However, there are still many wealth managers who excelled at their job and were trusted by their customers even after going through several devastating economic events. The purpose of this paper is to determine the distinguishing characteristics of the top asset managers in D bank. With Myers-Briggs Type Indicator questionnaire we would portray and analyze their personalities, work capabilities, sales methods, and investment process. In conclusion, most elite financial advisors have characteristics of an inventor, a journalist, or a scholar. They also tend to have a proactive mindset toward their job and communicate with compassion. Because of these qualities, clients would deem their advisor as trustworthy and were satisfied with the services that they received. And most of all, they have the ability to support clients through financial difficulties and reach their financial goals.

This thesis uses a case study approach and investigates how the institutional environment has an impact on decision making regarding sales within three departments at WSP Management in Sweden. With the application of neo-institutional frameworks, the study explains how decision making is constrained by the institution and the actors that make up the institutional environment, as well as how a pursuit for stability and legitimacy isolate engineering consultant companies from other sectors within the market.   The study concludes that the institutional environments inducements have created a sales structure within the departments that is solely focused on the public sector and acquiring contracts through public procurement. This sales structure is heavily imprinted within the departments and has created a culture where employees rely in department management to solely sell their services to potential customers. The success and efficiency within this institutional environment has made it that the departments key performance indicator-demands from upper the upper management are based on a sales structure that requires little or no proactive sales. The inducements within the regulative institutional environment thus has a big impact on their decision making when they are trying to maintain a financial stability in relation to the company’s upper management. With the current structure they have been placed in an institutional comfort zone in which they will be stuck within if no change is made.

Human resources är en allt mer växande profession som arbetar nära såväl chefer som medarbetare. Genom att undersöka framgångsrikt ledarskap utifrån ett HR-perspektiv åsyftar den föreliggande studien att bidra med en intressant synvinkel med utgångspunkt att HR som profession i synnerhet besitter både ledar- och medarbetarperspektiv. För att avgränsa studien inom det breda yrkesområde som HR är, riktades fokuset till HR-konsulter. Syftet med studien är att sålunda att finna huvudangelägenheten av HR-konsultens upplevelse av framgångsrikt ledarskap. Med grundad teori som metodansats har en kvalitativ studie genomförts som åsyftat att generera en teori grundad i data genom en öppenhet inför det som framträtt på fältet och med avstånd från befintliga teorier. Tio stycken intervjuer genomfördes med HR-konsulter från olika arbetsplatser för att upptäcka deras upplevelse av framgångsrikt ledarskap. Resultatet visar att respondenternas huvudangelägenhet utgörs av interaktion mellan chef och medarbetare som hanteras genom kärnkategorin närvaro i social interaktion. Således består den genererade teorin av kärnkategorin och ytterligare sex kategorier samt deras relation till kärnkategorin som tillsammans besvarar studiens forskningsfråga och därmed utgör en teoretisk modell. / Human resources are an increasingly growing profession that works closely with both managers and employees. By examining successful leadership from an HR perspective, the present study aims to contribute with an interesting point of view based on the fact that HR as a profession in particular possesses both leadership and employee perspectives. In order to delimit the study within the broad professional area that HR is, the focus was directed on HR consultants. The purpose of the study is thus to find the main issue of HR consultants' experience of successful leadership. With grounded theory as method approach, a qualitative study has been conducted aimed at generating theory based on data through openness to what appears in the field and with distance from existing theories. Ten interviews were conducted with HR consultants from different workplaces to discover their experience of successful leadership. The result shows that the respondents' main concern consists of interaction between the manager and employees who are managed through the core category presence in social interaction. Thus, the generated theory consists of the core category and another six categories as well as their relation to the core category which together answer the study's research question and thus constitute a theoretical model.

The diploma thesis deals with risk behavior of pupils of SOŠ and SOU Kralupy nad Vltavou. The aim of this work is primarily to find out what risk behavior is actually occurring at SOŠ and SOU Kralupy nad Vltavou, whether pupils themselves are aware of how the school attempts to prevent the occurrence of this undesirable behavior, and what is used to eliminate the risk behavior of pupils. It reveals how risk behaviors are treated in the school's basic documents and how this behavior is being prevented. It deals with the functioning of the school counseling center and the work of class teachers. Methods used for this work are document study, focus group and interviews. Observation is an additional method. Research shows that the most common risk behaviors are truancy, substance abuse, bullying and cyberbullying, aggression in the form of vandalism and vulgarism. Based on the study of school documents, it recommends possible ways of making the work of the school counseling center more effective, primary and secondary prevention at school, class teacher's work, and class lessons. The conclusion of the thesis is to recommend the school how to promote the elimination of pupils' risk behaviors. Key words: Risk behaviour, school methodologies of prevention, educational consultant, form teacher, minimum...

L'objectif de ce travail est double : contribuer à la théorisation de ce qu'il est convenu d'appeler les Nouvelles Pratiques Philosophiques, d'une part, et fournir un appui méthodologique à ceux qui exercent, ou souhaitent exercer, dans cette discipline, de l'autre. Il s'agira d'établir une passerelle entre les Nouvelles Pratiques Philosophiques, telles qu'elles se développent aujourd'hui et le milieu universitaire, afin de donner aux étudiants en philosophie un débouché professionnel autre que l'enseignement académique ou la recherche. Il apparaît en effet que le manque de débouchés professionnels pour la philosophie en France, en dehors de l'enseignement et de la recherche universitaire, explique en partie la désaffection des étudiants pour cette matière et que celle-ci aurait tout intérêt à s'ouvrir à des pratiques professionnelles qui répondent aujourd'hui à une véritable demande de la part du grand public et dont le principal intérêt est de fournir un outil pertinent d'éducation populaire. / The objective of this work is twofold: to contribute to the theory of the so-called New Philosophical Practices, on one hand, and provide methodological support to those working or wish to engage in this discipline , the other. It will establish a bridge between the New Philosophical Practices, as they are now developing and academia, to give philosophy students an outlet other than professional academic teaching or research. It appears that the lack of professional opportunities for philosophy in France, apart from teaching and academic research, partly student disaffection for this matter and that it would do well to open for business practices that today meet a real demand from the public and whose primary interest is to provide relevant public education tool.

The purpose with this study, is to examine how consultants within the finance industry perceive their working role and their opportunities to influence their work situation. Furthermore, this study concerns whether the consultants experience any differences in how they are treated compared to permanent employees at the client company. The study has qualitative focus, where semi-structed interviews have been conducted with six consultants in the financial industry. Theoretical concepts from Herzberg (1993) and Elias and Scotson (2010) have been used to analyze the results. The result shows that the consultants in general are satisfied in their work roles, but deficiencies also became clear with reason in their form of employment as consultants. This is mainly evident in practical differences compared to permanent employees, where the consultants need to be more flexible to their colleagues and their staffing company. It also becomes clear how the consulting role is divided, where long-term missions are desirable for a better work situation. Shorter assignments often implicate that consultants get a lower autonomy in their work and faces a more socially exposed position, while longer assignments tend to lead consultants to be better integrated with the client company. / Syftet med undersökningen är att studera hur konsulter inom ekonomibranschen uppfattar och trivs med sin egen arbetssituation. Frågeställningarna berör hur konsulterna ser sina möjligheter att påverka sin arbetssituation, samt om de upplever skillnader i hur de blir behandlade jämfört med fast anställda på företaget. Undersökningen haft en kvalitativ inriktning, där sex informanter som idag arbetar som konsulter inom ekonomibranschen har intervjuats. Vidare har även teoretiska begrepp från Herzberg (1993) och Elias och Scotson (2010) använts för att analysera resultatet. Det resultat som studien kommit fram till visar att konsulterna trivs i sina arbetsroller men där brister också blir tydliga med grund i deras anställningsform som konsulter. Detta visar sig främst i praktiska skillnader jämfört med fast anställda kollegor där konsulter i större grad måste anpassa sig till kollegorna och bemanningsföretaget. Det blir också tydligt hur konsultrollen ofta är tudelad, där långsiktigheten i uppdragen som individer arbetar på spelar stor roll för deras arbetssituation. Ofta innebär fler kortsiktiga uppdrag att konsulterna får en sämre autonomi i arbetet och hamnar i en mer socialt utsatt position, medan längre uppdrag tenderar att leda till att konsulter integreras bättre till kundföretaget.

<p></p><p><strong>Title: </strong>What´s the problem? - A study of revenue recognition in IT-consultant     companies</p><p><strong>Problem: </strong>How do the chosen IT-consultant companies recognize their revenues? What difficulties do the interviewed companies experience in connection with the revenue recognition?</p><p><strong>Purpose: </strong>The purpose of this empirical study is to study how companies in the IT-consultant industry recognize revenues, and to investigate if the companies perceive any difficulties in connection with the revenue recognition. The aim of the study is to give useful advice and guidelines to companies in the IT-consultant business based on the extracted result.</p><p><strong> </strong></p><p><strong>Method: </strong>The survey took place in Vasteras<strong> </strong>and started with a preliminary interview with a certified accountant, who had great knowledge of the subject revenue recognition. Then seven companies from the IT-consultant industry were selected, whereof two took part in semi constructed interviews.  Study of the other five companies’ ways to recognize revenue was made through their annual reports.   <strong></strong></p><p><strong>Conclusion: </strong>One of the studied companies recognizes their revenues according to the rules in IAS 18, which is because it is listed on the stock exchange. The other companies uses BFNAR 2003:3, none of the studied objects administer RR 11. The most obvious difficulty that have been discovered is the situation where a service covers more than one accounting periods. The question then is; when should revenue be recognized?</p><p>Our advice to newly established companies is; choose the framework most suitable for the business, recognize revenues in the period they occur, design an efficient model, recruit “the right person for the right job”.</p><p> </p> / <p><p><strong>Titel:</strong> Vad är problemet? – En studie kring intäktsredovisning i IT-konsultföretag</p><p><strong>Problem: </strong>Hur redovisar de valda IT-konsultföretagen sina intäkter? Vilka svårigheter upplever de valda IT-konsultföretagen i samband med intäktsredovisningen?</p><p> </p><p><strong>Syfte:</strong> Syftet med denna empiriska studie är att undersöka hur företag i IT-konsultbranschen redovisar uppkomna intäkter, samt att utreda om företagen upplever några svårigheter i samband med intäktsredovisningen. Målet med studien är att med det utvunna resultatet ge användbara tips och råd angående intäktsredovisning till företag inom IT-konsultbranschen.</p><p> </p><p><strong>Metod: </strong>Undersökningen genomfördes i Västerås och inleddes med en förberedande intervju med en auktoriserad revisor, väl insatt i ämnet intäktsredovisning. Därefter valdes sju företag från IT-konsultbranschen ut, varav två av dem fick delta i semistrukturerade intervjuer. Granskning av de andra fem företagens intäktsredovisningar gjordes med hjälp av årsredovisningar.    <strong></strong></p><p><strong>Slutsats: </strong>Under genomförd undersökning har det framkommit att ett företag redovisar sina intäkter enligt IAS 18 till följd av att det är börsnoterat och samtliga av de övriga bolagen utnyttjar BFNAR 2003:3. Inget av bolagen använder sig alltså av RR 11. Den mest påtagliga svårigheten som framkommit uppstår då en tjänst stäcker sig över flera redovisningsperioder; när ska då intäkt redovisas?</p><p>Våra tips och råd till nystartade IT-konsultföretag blir därmed att välja det ramverk bäst lämpat för verksamheten, vinstavräkna successivt vid behov, konstruera en effektiv kalkylmodell, rekrytera ”rätt person till rätt plats”.</p></p>

<p><strong><p>Abstract</p><p>The purpose of this study was to investigate the consultants' approach to the intrinsic and extrinsic motivation in temporary work agencies. We examined the motivation of three temporary work agencies to see if there are any differences in how they motivate their consultants. The intrinsic motivation comes from the own spontaneous interest while the extrinsic is related to the surrounding circumstances.</p><p>We created a survey with 42 questions for the consultants, concerning motivation in order to understand their attitudes to the phenomenon of motivation.</p><p>The following issues are addressed in our study:</p><p>- What are consultant’s experiences of motivation in the temporary work agencies and are there any background factors that may impact?</p><p>- Are there any differences in how consultants in the three different temporary work agencies are experiencing motivation?</p><p>As analytical tools, we used concepts and theories of the intrinsic and extrinsic motivation based on Self-Determination theory.</p><p>The results of this study showed no distinct differences between the intrinsic and extrinsic motivation of all consultants, but in general the intrinsic motivation was experienced slightly higher rated. The consultants appeared to be aware of what was expected of them and communication was valued fairly well. A positive attitude towards the organization was that the consultants were the least satisfied with, in our study. Our conclusion is that the intrinsic and extrinsic motivations interact with each other, depending on the work situation.</p></strong></p> / <p><strong><p>Sammanfattning</p><p>Syftet med denna studie var att kartlägga konsulternas syn på den inre och yttre motivationen i bemanningsföretag. Vi undersökte motivationen på tre bemanningsföretag för att se om det fanns någon skillnad i hur de motiverar deras konsulter. Den inre motivationen handlar om det spontana egna intresset medan den yttre uppstår från omgivningens omständigheter.</p><p>För att uppnå syftet har vi använt oss av en enkätundersökning med 42 frågor riktade till konsulterna för att fånga deras attityder till motivationsfenomenet.</p><p>Följande frågeställningar besvaras i studien;</p><p>- Hur upplever konsulterna i bemanningsföretagen sin motivation och finns det några bakgrundfaktorer som får betydelse?</p><p>- Finns det några skillnader i hur konsulterna i de tre olika bemanningsföretag upplever motivationen?</p><p>Som analysverktyg har vi använt oss av begrepp och teorier om den inre och yttre motivationen som bygger på Self-Determination theory.</p><p>Resultatet av studien visar inte på några markanta skillnader mellan den inre och yttre motivationen hos samtliga bemanningsföretag, men den inre motivationen upplevdes lite starkare. Konsulterna visade sig vara medvetna om vad som förväntades av dem och kommunikationen värderades relativt bra. En positiv inställning till organisationen var det som konsulterna var minst nöjda med enligt vår studie. Vår slutsats blev att den inre och yttre motivationen samspelar med varandra, beroende av arbetssituationen.</p></strong></p>

Title: What´s the problem? - A study of revenue recognition in IT-consultant     companies Problem: How do the chosen IT-consultant companies recognize their revenues? What difficulties do the interviewed companies experience in connection with the revenue recognition? Purpose: The purpose of this empirical study is to study how companies in the IT-consultant industry recognize revenues, and to investigate if the companies perceive any difficulties in connection with the revenue recognition. The aim of the study is to give useful advice and guidelines to companies in the IT-consultant business based on the extracted result.   Method: The survey took place in Vasteras and started with a preliminary interview with a certified accountant, who had great knowledge of the subject revenue recognition. Then seven companies from the IT-consultant industry were selected, whereof two took part in semi constructed interviews.  Study of the other five companies’ ways to recognize revenue was made through their annual reports.   Conclusion: One of the studied companies recognizes their revenues according to the rules in IAS 18, which is because it is listed on the stock exchange. The other companies uses BFNAR 2003:3, none of the studied objects administer RR 11. The most obvious difficulty that have been discovered is the situation where a service covers more than one accounting periods. The question then is; when should revenue be recognized? Our advice to newly established companies is; choose the framework most suitable for the business, recognize revenues in the period they occur, design an efficient model, recruit “the right person for the right job”. / Titel: Vad är problemet? – En studie kring intäktsredovisning i IT-konsultföretag Problem: Hur redovisar de valda IT-konsultföretagen sina intäkter? Vilka svårigheter upplever de valda IT-konsultföretagen i samband med intäktsredovisningen?   Syfte: Syftet med denna empiriska studie är att undersöka hur företag i IT-konsultbranschen redovisar uppkomna intäkter, samt att utreda om företagen upplever några svårigheter i samband med intäktsredovisningen. Målet med studien är att med det utvunna resultatet ge användbara tips och råd angående intäktsredovisning till företag inom IT-konsultbranschen.   Metod: Undersökningen genomfördes i Västerås och inleddes med en förberedande intervju med en auktoriserad revisor, väl insatt i ämnet intäktsredovisning. Därefter valdes sju företag från IT-konsultbranschen ut, varav två av dem fick delta i semistrukturerade intervjuer. Granskning av de andra fem företagens intäktsredovisningar gjordes med hjälp av årsredovisningar.     Slutsats: Under genomförd undersökning har det framkommit att ett företag redovisar sina intäkter enligt IAS 18 till följd av att det är börsnoterat och samtliga av de övriga bolagen utnyttjar BFNAR 2003:3. Inget av bolagen använder sig alltså av RR 11. Den mest påtagliga svårigheten som framkommit uppstår då en tjänst stäcker sig över flera redovisningsperioder; när ska då intäkt redovisas? Våra tips och råd till nystartade IT-konsultföretag blir därmed att välja det ramverk bäst lämpat för verksamheten, vinstavräkna successivt vid behov, konstruera en effektiv kalkylmodell, rekrytera ”rätt person till rätt plats”.

This thesis presents the results of exploratory sociological research designed to better understand how farmers select agricultural practices with the potential to effect water quality. The primary research methodology is a Rapid Rural Appraisal of thirty farms in five rural municipalities in Saskatchewan, Canada during the year 2000 growing season. The data establishes that a variety of economic, institutional, organizational, and social factors interact in dynamic ways to influence farmer resource management decisions and that the resulting agricultural practices have the potential for subtle and dramatic effects on water quality in Saskatchewan. Risk-mitigating farming methods known as Best Management Practices (BMPs) are interpreted by farmers in the field research as being both appropriate and problematic. Alternative initiatives and communication strategies are identified in the field data that offer support to production and productivity in the agriculture sector while also promoting water quality. The research suggests that measures such as providing accessible public water quality data, promoting water treatment for individual households, and educating rural women and youth about water quality issues may merit further investigation.