Sammanfattning Uppsatsens titel: Metodikutveckling för investeringar i humankapital Seminariedatum:8 juni 2007 Ämne/kurs: FEK 591 Magisteruppsats, Företagsekonomi 10p Författare: Frank Fagerlund, David Gustavsson och Johan Lundquist Handledare: Ekonomie doktor och lektor på Lunds Universitet Christer Kedström Fem nyckelord: Humankapital, DCF, ROI, reala optioner och Strategy Canvas Syfte: Syftet är att utveckla en metodik för att underlätta beslutsfattandet för investeringar i humankapital. Metodiken ska kunna användas för att identifiera, strukturera och beskriva investeringens effekt, och på så sätt minska osäkerheten vid beslutstagandet. Metod: Författarna har valt en teoriutvecklande studie med deduktiv ansats. Genom ingående litteraturstudie av modeller och metoder för investeringar, humankapital och strategiska verktyg skapas en teoretisk referensram för analys av problematiken vid investeringar i humankapital. Författarna använder sig även av ett fallföretag med syftet att få inblick i det praktiska arbetet bakom investeringar i humankapital.

Background: During the 2000s, there has been an increased interest in studying business management and strategy implementation with customer focus in public organisations. To achieve business goals it is important to continuously work with strategies to meet customerdemands for increased efficiency and service. Purpose: The aim of the essay is to examine how to work on strategy implementation in a municipal real estate company from a management perspective in order to achieve overall goals. Method: The study?s methodology is a case study based on qualitative telephone interviews that were conducted with representatives in managerial positions from various levels of the company. The choice of the qualitative data was considered relevant in relation to the chosen topic of the thesis. The empirical data was then compared to the theoretical framework of the thesis. Results: Strategies guide the company to achieve the overall goals, which are later on broken down into operational targets.

The thesis provides with the broad overview about the consumer awareness of the gender dimension within brand personalities. The research contributes to branding theory and gender studies and demonstrates that consumer gender influences does not influence the perceived brand personality gender. However, it also shows that consumers prefer brands with a clear gender, but not necessarily the same gendered brands..

This study examinates technology's traumatic impact on the male subject in The Atrocity Exhibition by J.G. Ballard. In my analysis I show how the protagonist uses a fetischistic strategy in order to make sense of the trauma that technology embeds. Paradoxically it proves to be the agent of his trauma, but also functions as his shield. The machine is thus in a position of the hinge, the point in a structural system that both enables and deconstruct the system.

Background and problemThe Swedish mobile market is highly competitive despite the oligopoly that currently exists. A short product life cycle together with fads and new innovations puts pressure on the operators to respond to the ever changing environment and to develop and adapt their strategies after it.As a previous study regarding a specific operator?s strategy was cancelled due to the extensive confidentiality surrounding it, an interest was sparked to perform an industry analysis as this is clearly something the actors spend a great deal of time on developing. The launch of the 4G network will offer new opportunities for the operators regarding products services. It may also impact the competition on the overall market.PurposeThe purpose of this thesis is to present a deep analysis of the industry and give the reader a comprehensive picture of existing conditions.

This paper investigates whether the traditional accrual based trading strategy first documented by Sloan (1996) can be refined using fundamental analysis. Specifically, this is done by implementing the composite signal F_SCORE introduced by Piotroski (2000) to identify financially strong or weak firms. We find that by applying both investment models simultaneously, in a model we call P_KOMB, the mean market-adjusted return earned by an investor exploiting the accrual anomaly can be increased by 14.8% annually. This is achieved by taking a long position in strong firms (as defined by the composite signal) in the lowest accrual portfolio, while an offsetting short position is taken in weak firms in the highest accrual portfolio, repeated annually between 1997 and 2007. Consistent with prior studies, positive market-adjusted returns can be attained through assessment of accruals as well as key value drivers found in historical financial data.

Hållbarhet handlar om att främja välfärd nu, och i all tid framöver, genom att ta hänsyn till egologiska, sociala och ekonomiska aspekter. Det handlar om att tillgodose dagens behov utan att förstöra möjligheterna för kommande generationer att tillgodose sina.Vårt examensarbete undersöker förutsättningarna för hållbar möbelproduktion. och vi gör detta genom ett flödesschema som skall användas vid uppstart av hållbart producerande företag. Idén bygger på att råvarorna utvinns och förädlas inom en femmilsradie.Vi hoppas kunna åstadkomma en djupare relation mellan användaren och objektet än vad endast köpande och ägande ger. Vi har valt att tydliggöra konstruktion och uppbyggnad, samtidigt som formen uppmanar förnuftet till kritiskt ifrågasättande av stabilitet och hållbarhet både konkret och i ett vidareperspektiv.

Varumärken är idag viktiga för att sticka ut på marknader som kännetecknas av högkonkurrens. Uppkomsten av personliga varumärken har gett varje person möjligheten attutforma sitt eget varumärke för att differentiera sig från andra aktörer i branschen. Inommusikindustrin används personliga varumärken frekvent för att differentiera sig. Genom attanvända sociala nätverk kan artister kommunicera sina personliga varumärken i en ny kanal.Med sociala nätverk kan man ta del av kända artisters kommunikation oberoende av tid ochrum. Forskning kring kombinationen av personal branding och sociala nätverk, är idagbristfällig.

Podcast is a new audio media in Sweden and has become larger and increasingly more popular in the past few years. In line with this, companies have seen the opportunity to use this type of marketing in the new coveted media and have created a new marketing tool in the form of sponsorship. Previous studies in this field indicate that this is a very effective method to reach a broad audience, but it still is a relatively new area with very little research in existence today. This study is an analysis of how receptive listeners are to marketing through podcasts and the ability companies have to create a sustainable and effective strategy for successful marketing through this type of medium. The collection of data for this study consists of two different qualitative interviews, the first one with listeners that were chosen, and the second with the sponsor company for two of the largest podcasts in Sweden. The essay´s empirical evidence shows how receptive listeners are to marketing via podcasts, what their podcast habits look like, what form of approach in marketing they prefer, and how often they take part in different offers. From the interviews with listeners and sponsoring companies in the study, it is concluded that the best and most effective strategy for marketing through podcasts is to weave advertising in the conversation and therefore increase the credibility and disturb the listener as little as possible.

The intention of this study is to perform a content analysis based on a theoretical framework founded on multi-level governance, MLG. The thesis examines the formal changes within employment politics between 1999 and 2004 (Sweden´s action plan for employment) and 1998 and 2007 (the spring budget proposition). I will investigate how multi-level governance has effected the Swedish employment politics. Furthermore, the purpose of the thesis and the questions under consideration are: How have the formal structures within Swedish employment politics changed since Sweden?s admission to the European union, particularly during the periods 1997-2008 and 1999-2004? And: How do the changes in Sweden, together with the European union directive concerning employment, coincide in the so-called employment strategy?While performing the analysis I have focused on multi-level governance.

Employer branding är en strategi som allt fler organisationer börjar använda sig av för att nå konkurrensfördelar genom att vara en attraktiv arbetsgivare. Medarbetare beskrivs vilja ha en långvarig och lojal relation till organisationen då de upplever fördelar i organisationens värdeerbjudande och genom det identifierar sig med organisationen. Strategin har vuxit sig starkare i takt med att medarbetarna allt mer ses som organisationers viktigaste resurs och medarbetarna ses som länken till organisationens prestation. Denna studie har som syfte att skapa en förståelse för vad som kännetecknar medarbetare och tjänstemäns föreställningar om deras arbetsgivare och hur dessa kan påverka arbetsgivarens employer brand för att kunna utveckla och stärka det. Vi har i studien inspirerats av den kritiska realismen och antagit en kvalitativ ansats.

The abscence of the brazilian artist Tarsila do Amaral (1886?1973) in the general art history is investigated, using the colonial structure as a starting point. In South America she is regarded as one of the greatest artists in modern time, in the rest of the world she is more or less unknown. The conclusion is that the colonial mechanisms are still in progress in our assumed postcolonial world, and has excluded Tarsila do Amaral, and the anthropophagic movement she was a part of, from the art history. The study points out the importance of looking into this neglected artist and the historic event.

This essay focus on the social media Twitter and how three Swedish PR practitioners view and use communication strategies for this social media. Twitter was created 2006 and is kind of a new channel in the digital world. The micro blog has over these few years attracted 175 million users across the world. In Sweden there is 91 000 registered users and according to a survey, 11 000 of them are active by tweeting once a day.Twitter is highly current and all kinds of people are using the social media, for example, artists, companies and individuals. Twitter is with its highly number of users building a new market for organizations to find their stakeholders.

"Handelsbanken är en av nordens största banker med ett gott rykte och nöjda kunder, vilket studien även visat. Bankens märkesvärde grundar sig på en decentraliserad organisation, där varje kontor ansvarar för kunderna i sitt eget närområde och arbetar aktivt för att ha så nöjda kunder som möjligt. Eftersom varje kund tillhör ett visst kontor skapas ofta en relation till personalen på det kontoret och en känsla av tillhörighet uppnås. Många kunder upplever mindre och mindre av denna relation efter att många bankärenden utförs på internet. Kunder som använder internettjänsten för sina ärenden får fördelen med större kontroll och frihet över sin ekonomi, men för Handelsbankens del innebär det att de förlorar relationen med sina kunder.

Recent years have been very turbulent for most private equity firms. Especially the financial meltdown in global economy has affected the industry, but also the public pressure has made private equity houses change their control strategies towards more conventional methods used in public companies. This thesis aims to put light on the control methods used in listed private equity houses which use a buyout strategy. The paper describes how the control methods change over the different phases the asset experience and how different value generating strategies use altered control methods. Using Merchant's (2003) framework for management control systems and Berg and Gottschalg's (2004) research on value generating strategies in buyouts the thesis shows that action controls as designing instructions for the board and a business plan, together with goal alignment is the commonly used control strategy directly after the acquisition.