Purpose: We will understand and explain Dell?s value gap through an extended intellectual capital theory. This will be done by deriving the value to the different parts of the intellectual capital value scheme. We will also use value scheme to describe the ongoing strategy shift. Methodology: The qualitative method and an abductive reasoning have been employed during the progress.

Research issue: The transition from Basel II to Basel III becomes consuming for banks, financially. But Basel III should be profitably for financial market economy. Risks in the financial world is very complex. Is Basel III is sufficient to manage risk and future crisesPurpose: The purpose of this paper is to examine the application of Basel II and the transition to Basel III in Sweden with the banking system in focus.Method: The study has a qualitative research methodology for the collection of empirical data. The study is based on interviews with four large banks of Sweden (Swedbank, SEB, Nordea, Handelsbanken) and with Finansinspektionen.

Syfte: Studera sju portföljer och notera den bästa typen av portfölj med högst avkastning till lägst risk.Metod: Sekundärdata är grunden för uträkning av samtliga portföljers avkastningar, risker och korrelation. Studien är deduktiv med kvantitativa inslag av kända teorier av nobelpristagare i ekonomisk vetenskap. Slutsats: Studien visar att stora bolag i olika branscher är ett vinnande portföljinnehåll för denna studie. Stora bolags aktier har visat högre avkastning till lägre risk jämfört med små bolag under studiens tid då ekonomiska kriser drabbade marknaden. Den mest presterande portföljen var därför storbolagsportföljen.Vidare forskning: Längre tidsperspektiv och nya teorier som Jensens alfa samt Treynorkvot är av intresse för vidare forskning för att styrka vår slutsats..

Kommer snart ;).

If P&C Insurance Company faces a challenge when their treasury system needs a new interface to a software as a service application. They need a suggestion for configuration for how the system and the application can work together. The work presented in this report is a suggestion for how you can make business configuration of an IT-based Treasury System in general. The exact configuration for the case received from If is presented as a separate report, found in Appendix A and is called the If-report. The If-report presents the suggested technical set-up of the configuration.

This paper describes and develops a trade off model of optimal capital structure by Bradley et al. (1984). The model is then tested to examine how changes in corporate tax rates affect the optimal capital structure of firms. Based on theoretical implications of the model, four hypotheses are derived stating that firms? optimal debt-to-value ratio is (1) negatively related to financial distress costs, (2) negatively related to non-debt tax shields, (3) negatively related to firm volatility and (4) positively related to the corporate tax rate.

Purpose: The purpose of this thesis is to investigate potential associations between usage of the cash flow statement report and time perspective in which companies? acts and set goals. Method: Our approach is quantitative, using empirical data summarized in a statistical procedure. The result is thereafter analysed through the developed analysis model from which conclusion is drawn. Results: We have in the investigation stated that the usage of the cash flow statement report varies depending on the time perspective in which companies? acts.

Mobile Arts have a technical platform for handling maps and community-featured Points of Interest in cellular phones, where the users themselves can share locations with other users either in groups or public. Development of the platform regarding network communication has been included in this paper. The work evaluates different feasible business models regarding packaging the platform as a commercial application and also faces issues users have when using the product. Even if users found maps and POI interesting and cool in cellulars, the technical difficulties and lack of product focus during beta testing, were present. Therefore, the writers recommendation is more development of the platform and using a business model where Mobile Arts deliver to existing communities.

This thesis purpose was to contribute to knowledge which could explain the driving forces behind Corporate Social Responsibility in corporate Sweden and their strategic impact from a management perspective. The method used to archive this research was a qualitative interpretative study conducted by interviews. The thesis is based on descriptive theories of drivers for CSR, concepts of strategy and CSR and normative/instrumental theories suggesting a strategic approach to CSR and stakeholder management. The empirical study is based on interviews with Swedish business managers in a strategic board position as well as consultants working with CSR strategies, supported with internet information from companies? webpage.

Syfte: Syftet med denna uppsats är att analysera utvecklingen av användandet av elektroniska business-to-business auktioner, utifrån ett kundperspektiv i fordonsbranschen. Metod: Denna uppsats präglas av den kvalitativa metoden, för att därigenom ge en ökad förståelse kring utvecklingen av användandet av e-auktioner. Inledningsvis har en litteraturstudie genomförts, varpå intervjuer med representanter för företag i fordonsbranschen gjorts. Slutsatser: Som utgångspunkt har vi valt uppskattningen att e-auktioner skall motsvara 25 procent av den elektroniska B2B-handeln i fordonsindustrin 2002. Det råder en övertygelse om att en betydande missräkning gjorts.

Svenska Lantchips is a Swedish SME sized snack manufacturer. Being a small, medium sized, family-owned business with branches throughout the world, they make an interesting company for a case study. The case study I have conducted focuses on the internationalisation process of this family owned company ? how they, despite their size, find ways to keep up an unique business structure, designed for internationalisation.The aim of this essay is to compare Svenska Lantchips? internationalisation process with traditional internationalisation theories and see if these are compatible with this company. The theories used are The Uppsala Model, The Network Model, and The Born Global Theory, with The Born Global Theory representing the younger generation of models.After undertaking an in-depth interview with Michael Hansen, business developer at Svenska Lantchips, I collated a substantial amount of material, which I have used as the basis of this essay.

ABSTRACT System development has become more and more concentrated on development for the Web and this has resulted in larger target groups. It will most surely continue to be so considering that the Web will be the infrastructure of business and services in the future. A big target group involves that the owner of a system can earn a lot of money from the paying users, but that assumes that the system can meet user needs. If a system on the Web does not satisfy the user?s demands then they will use the competitor?s system instead because it is only a mouse-click away.

ABSTRACTTitle: Senses strategic importance to the customer experience in dressing roomAuthors: Anna Andersson & Alexandra LundqvistTutor: Dr. Bertil Hultén, Associate Professor Linneaus School of Business and Economics Linnaeus UniversitySubject:  Bachelor thesis 15 hp. Business Economics C, Marketing. Linnaeus University, spring 2011Presentation of the question: Is it possible for companies to enhance customers experience in dressing rooms by strategically working with the senses?Purpose: The purpose of this paper is to describe and analyze the senses relevance to the customer experience in the dressing room and create an understanding of the dressing room from a customer and business perspective.

AbstractThis master thesis is a hermeneutic inspired case study of how the value base regarding the environmental and social responsibility in the Swedish coffee company Löfbergs Lila AB is affecting the company's business. A thesis inspired by hermeneutics means that it is based on two ideas, the one of interaction between entirety and partitions and the one of interpretation (Alvesson & Sköldberg 1994). This cause that the emphasis is on how the reality is interpreted and that it never can be seen as completely objective.The case study was conducted during the spring semester of 2010 at Karlstad's University and consists of both empirical and theoretical material collected during this time. The empirical material in this thesis includes, among other things, interviews with four representatives of Löfbergs Lila AB, written material from the company regarding its work related to Corporate Social Responsibility (CSR), some information about the coffee industry as a whole and different certifications for "ethical? coffee that exists on the Swedish market.The basic idea with CSR as a business strategy is that it can be financially beneficial for companies to take a social and environmental responsibility outside of the company (Vogel 2005).

Abstract Titel: Budget development ? a study of multinational industrial companies Date: 2011-05-27 Authors: Daniel Claesson & Tobias Kronvall Supervisor: Fredrik Karlsson Examiner: Lars-Göran Aidemark Purpose: The main purpose of this study is to follow up and to do a comparison                of a study of Arwidi & Samuelson (1991) where we describe and explain budget change, from the traditional budget to today´s modern business management, in some of the leading listed Swedish industrial companies. We will also examine which objectives of the budget are highlighted in the companies. Further, we examine the relationship between                         organization, strategies and budgeting and how it affects the company            management. Method: In this study we used a qualitative approach. We used a multiple case                  study to examine corporate approach to budgeting.