The thesis tries to answer how a combination of financial metrics and marketing metrics can improve strategic decision making. The purpose is to develop a strategic working method for general dealers. The method is based on the two theoretical frameworks "The strategic resource model" and "The importance-performance matrix". The suggested method is being tested in a small retail store environment on the Swedish market. The result of the test shows that a better suited strategy can be developed when this strategic method, which combines financial metrics with marketing metrics, is being used.

Of all observable societal trends, the proliferation of standardizing processes is striking. Auditing standards are an illustrative example of this. Not only privately owned companies must today make available numbers and key figures to satisfy needs of information and knowledge. Government agencies are increasingly conforming to this trend, adopting standards for quality assurance and monitoring, producing numbers and annual reports ? despite their somewhat ambiguous task and role.

In 1989 the Cold War ended and in 1991 the Soviet Union ceased to exist, over night the ruling paradigm of International Relations was obsolete. What would happen now? Samuel Huntingtons answer was that in the future, cultural identity would be the most important factor behind international conflict. And that the threat of world war would come from clashes between civilizations instead of clashes between ideologies like during the cold war. Was he correct? This thesis is an attempt to find out if Huntingtons theory was right in its predictions of the world to come.

Accounting is a well discussed topic, and an important tool that allows stakeholders and others to interact with the companies. To gain credible reports, the companies require maintenance, activities and monitoring. Wholesalers account for approximately 20% of Sweden's net and is increasing at a steady pace. Few studies on wholesalers are acquired and the internal control has shown to be important for the preparation of the financial statements.Therefore the study will be focusing on the smaller wholesaler?s internal control, all the way to the financial statements.

Bachelor thesis, Business Administration and Economics Programme, School of Business and Economics at Linnaeus University in Va?xjo?.Spring of 2015 Title: Performance measurement from a cost leadership perspective - A case study on Gekås.Authors: Adrienn Csiszer, Hannah Lundberg & Helena WennerströmTutor: Eva GustavssonExaminer: Karin Jonnergård Keywords: Performance measurement, Performance measurement systems, Generic strategy, Cost leadership strategy, Financial and non-financial measurements. Purpose: The purpose of this study is to examine how a company with a clear cost leadership strategy chooses to work with performance measurements, with a view to comparing a practical example to theorethical approaches. Methodology: The method chosen for this paper is a case study on Gekås AB. The presented data were collected through interviews conducted with four employees on Gekås. Conclusion: The study concludes that for a business with cost leadership strategy the financial measurements are more important than non-financial meausurements. For Gekås it is important to keep the performance measurement simple and understandable for the employees. They only use three measurements (sales, hours and sales per hour) in planning and in evaluation.

Title: Global Reporting Initiative - A comparative study on compliance with the initiative's guidelines between Ericsson and Vattenfall.Authors: Peter Leidhammar, Mattias ThorénSupervisor: Bo EnquistExaminer: Margareta BjurkloSeminar Date: 2009-01-14Background and problem formulation: The interest and the requirements that stakeholders have for companies sustainability issues are becoming increasingly important. Thus more companies are increasing their work on their sustainability reports. As there are no laws governing how these are to be designed, standards have been created by various organizations that companies voluntarily can follow. Now, after the Swedish government gave them the directive to follow the GRI's guidelines the Swedish public companies have started to follow this trend. The question then stand how much the private companies' sustainability reports differ from state companies and whether this can be traced to the differences in the companies' ownership and their stakeholders picture.Objective: The purpose of the paper is:· analyze how the GRI's guidelines are followed by the two organizations· highlight differences between them from a theoretical perspectiveLimitations: This paper is limited to two companies, one company owned by the government and one privately-owned company.

This thesis aims to answer the following questions: What type of vocabulary is used in the humanities? What does this implicate when it comes to indexing in the humanities? How do humanities scholars seek information and what type of information do they need? What consequences does this have when it comes to the development of humanities databases? How is the MLA International Bibliography organized? How does its indexing system ? CIFT ? work? How does the MLA International Bibliography correspond with the needs of the humanities scholar? The study shows that the type of vocabulary used in the humanities differs significantly from that used in the sciences. Therefore, information retrieval is often said to be problematic in the humanities when compared to the sciences. This is, however, not completely true. If consideration is taken to the different type of vocabulary used in the humanities, subject access proves to be more straightforward than has been generally recognized.

Bakgrund: Sexuell h?lsa ?r avg?rande f?r v?lbefinnandet samt att relationer med en ?ppen kommunikation om sexualitet ?r n?dv?ndig f?r att fr?mja den. Efter barnaf?dande st?r kvinnor ofta inf?r fysiska och k?nslom?ssiga utmaningar, vilket kan p?verka sexuell lust och ofta leda till f?r?ndringar i sexlivet. Lust, ursprungligen kopplad till ?verlevnadsinstinkten, varierar ?ver tid och p?verkas av olika faktorer.

Syftet med uppsatsen är att beskriva Financial Statements Insurance och diskutera om en användning av modellen skulle innebära någon förbättring beträffande dels förtroendet för de finansiella rapporterna, dels säkerställandet av revisorns oberoende. Som helhet har vi genomfört en kvalitativ undersökning. Vår undersökning innehåller emellertid. Den första delen är en undersökning av befintlig litteratur Den andra delen, den kvalitativa, består av intervjuer genomförda med representanter i de branscher vi anser vara relevanta för vår undersökning. Genom analys av undersökningen har det framkommit att Financial Statements Insurance inte har något användningsområde i realiteten.

IASB is currently working with the replacement of IAS 39 Financial Instruments: Recognition and Measurement. The new standard IFRS 9 Financial Instruments is said to be based on principles as opposed to the more rules-based IAS 39. This thesis examines the third phase of the project regarding micro hedge accounting. The expressed goal from IASB is to provide more useful hedge accounting information by reducing complexity of the standard. To examine the potential effects of the transition from the rules based IAS 39 to the more principles based IFRS 9, we have performed a case study on a major Swedish bank.

In this paper we investigate 67 Swedish buyouts in the manufacturing and retailing sector between the years 2004-2012. The purpose is to measure changes in a set of financial key ratios to see if private equity firms are able to improve performance in their portfolio companies compared to a peer group consisting of other firms within the same industries. Furthermore, we examine if there is a difference in the change of the financial key ratios between private equity-owned firms in the two sectors. The key results are that the private equity owned firms have not outperformed their peers with respect to the chosen key ratios. We also conclude that there is no significant difference in the change of the financial key ratios between private equity-owned firms in the two sectors..

Problem formulation: The awareness and importance of Corporate Social Responsibility (CSR) is growing within both corporations and society at large. The corporate progress in sustainable development can be both profitable and essential for the potential to compete globally. The value of sustainability reporting may differ between industries and companies of different sizes. The demands for sustainability reports are expected to increase. By 2010, no previous survey on sustainability reporting practices had been conducted within Swedish corporations. Purpose: The aim of the current study was to examine sustainability reports within Swedish corporations during 2010 and to compare the findings with preceding surveys to determine differences over time and between corporations.

Studiens syfte var att undersöka hur klassificeringsverktyget NANDA International fungerade för att identifiera och belysa panoramat av omvårdnadsdiagnoser, på en neurokirurgisk och en thoraxkirurgisk vårdavdelning. NANDA International är ett evidensbaserat och standardiserat diagnosverktyg för omvårdnad. 40 patienter studerades jämnt fördelade på respektive vårdavdelning. Datainsamlingen följde sjuksköterskans gängse arbetsmetodik med patientbedömning enligt VIPS-modellen. Utifrån delmomenten dokumentationsgranskning, observation/bedömning och samtal, identifierades omvårdnadsdiagnoser.

The main focus of this study was to investigate how Swedish military veterans experience that events during an international service affect them after completed mission. This also includes the contact with their relatives. Secondly, this study deals with the course of the crisis, personal defense mechanisms, cumulative stress and post-traumatic stress syndrome (PTSD).The study was performed using a qualitative method and comprises individual interviews with six Swedish veterans. The responders were all men of different military positions, who participated in one or more international missions during 1993 to 2011.The results of this study show that, according to the veterans, the return back home is the most strenuous part of an international mission. With all the new experiences that an international service brings fresh in their memories, it is hard to re-adjust to the life of a civilian.In connection with the return back home, different degrees of stress reactions were also commonly seen, for example sleep disturbance, restlessness and exhaustion.

This study aims to explain the Stuxnet-attack against Iran in 2009-2010 by using the IR-theory of structural realism. By doing so the theory also faces the challenge of the impact of the information revolution on security and international relations. The structural realism that is at hand is that of Kenneth Waltz and his Theory of International Politics from 1979.The study reaches the conclusion that Waltzs focus on the structure of the international system and the distribution of capabilities applies well to the case of Stuxnet as a cyber attack. The creators of the sophisticated Stuxnet, USA and Israel, also indicates that when it comes to this certain aspect of the information revolution and IR, states seem to still be the main actor. Finally the character of one of the major features of the Stuxnet-attack; the internet, is shown to have an anarchic structure that fits well as an extension of the realist view of the international system..