Syftet med uppsatsen är att bidra till kunskap kring investeringsbedömning av gruvprojekt och dess komplexitet samt främja diskussionen på vetenskaplig nivå kring ämnet. För att uppnå syftet tillämpas ett kvalitativt angreppssätt i form av kvalitativa intervjuer med sju gruvföretag. Slutsatsen av studien är att DCF-metoderna är de mest använda investeringsbedömningsmetoderna för gruvprojekt. Dessa kompletteras oftast med känslighets- och scenarioanalys för att ta hänsyn till risk. Metoden reala optioner tillämpas under mycket begränsade former..

Purpose: The purpose with our study is to accomplish a quantitative research of all municipalities in Sweden and see why they apply Balanced Scorecard. The study will also investigate the spread of Balanced Scorecard, even the benefits and how they use it. Method: In our study we have chosen a quantitative research. The study has been accomplished with a questionnaire survey which we sent to all of the Swedish municipalities. We have also done a literature study to get more knowledge about relevant theories. Finally we have compiled the questionnaire in Netigate and Excel, and analysed the result from the questionnaire. Results: Balanced Scorecard is well-known in the Swedish municipalities and 36 percent of the municipalities use this scorecard in whole or in parts of the organisation.

Purpose: The purpose with this paper is to get a deeper understanding for prizes and awards as a marketing tool and phenomena. Further we want companies/organizations that use this should be able to make better decisions concerning marketing towards students. Maybe they will get better results on the basis of our investigations. Method: We used the qualitative method when we did the interview that was also non-standardized. The survey was quantitative, and the case study comprises both qualitative and quantitative method. Conclusion: Companies/organizations that arrange this type of competitions have to look over their marketing of the competition.

Samarbetet mellan IASB och FASB med att ta fram en enhetlig redovisningsstandard för företagsförvärv har pågått några år. Den andra fasen av samarbetet har resulterat i förslaget Business Combinations fas II. I denna undersökning tas fasta på de mest omdiskuterade förändringarna som förslaget medför jämfört med nuvarande IFRS 3 Business Combinations. Studien belyser förändringarnas påverkan på balans- och resultatrapporten och huruvida de finansiella rapporterna kommer att ge bättre information till intressenterna tack vare förslaget. En av de mest diskuterade förändringarna i förslaget är tillämpningen av full goodwillredovisning, som blir resultatet av att ett striktare enhetsperspektiv anläggs.

This is a bachelor essay in business and administration with concentration in accounting. The purpose of the essay is to describe and analyse how an auditor, who has had a close cooperation with a small owner-led company in several years, can obstruct the specific familiarity-threat and if it appears, secure that it does not affect the independence of the auditor.The conclusion of this essay contains two models which intend to describe how an auditor, as a suggestion, can obstruct the specific friendship-threat and if it appears secure the independence of the auditor..

AbstractMaster thesis in Business Administration, School of Business and Economics at Linneaus UniversityAuthors: Patrik Larsson and Pontus GislénSupervisor: Håkan LockingExaminer: Sven-Olof CollinTitle: The index effect- a study on Nasdaq OMXS30 and OMXH25Introduction: A significant part of the financial literature is based on the Efficient Market Hypothesis which assumes that prices in the market reflects all available information. Anomalies, such as the index effect, indicate weaknesses in this theory as it has been proved that it is possible to outperform the market using public information. Hence, the index effect can be linked to market efficiency which makes it interesting to study from a theoretical perspective. The mapping of the index effect is also interesting from a practical perspective, as it leads to a better understanding of whether investors and firms should take this anomaly into account.Problem: Is there an index effect, how does it behave and what can explain this effect?Purpose: The aim of this study is to investigate the index effect.

There is no commonly accepted definition of a business method. It ought to consist of a method or a process of doing business. Business methods constitutes a broad category of patents, it is hard to tell exactly what can be interpreted in to the term. Most of the world's legal systems have made an exception from patentability for business methods. In the USA the exception was abolished in a case 1998.

Titel: Optimal extern rapportering. Med vilket intervall bör börsnoterade företag förmedla information till sina externa intressenter? Författare: Eleonore Lundberg och Sofia Svensson Handledare: Anders Hederstierna Lärosäte: Blekinge Tekniska Högskola, Institutionen för Ekonomi, Management och Samhällsvetenskap Kurs: Magisteruppsats i företagsekonomi Bakgrund: Den finansiella information som börsnoterade bolag offentliggör utgör underlag för deras intressenters prognoser. Dessa prognosmakare behöver ha tillgång till tillförlitlig och aktuell information för att göra bra bedömningar av företagsbilden. Idag resulterar inte sällan presentationen av företagens kvartalsrapporter, som är det brukliga rapporteringsintervallet, i en volatilitiv aktiemarknad.

Background: It has been shown that EDI can yield positive effects within companies. Which effects are possible for a company to direct assign to the introduction of EDI and is it possible to estimate the total effect.Purpose: The purpose of this study is to estimate and analyze the effects of using EDI in electronic business. We also want to contribute with a model for measure and estimate the effects of EDI.Accomplishment: We have studied literature concering EDI and realized a preliminary studie in form of interviews with experts to establish deeper knowledge of EDI. We have also tried to estimate the effects obtained in companies in three different businesses, power, government and transport industry.Result: To obtain as good effects as possible it is important that the co- oporation is built on trust and engagement. Before implementing the EDI-system a thorough overhaul of the processes in the company should be done, involving both the top managers and the staff.

During the last decades the local business as well as the multinational organization hasexperienced prominent changes in the technical field. The requirements for reaching newmarkets and achieving higher efficiency in daily work have risen to a whole new level. Totake advantage of the possibilities of IT the user has to be aware of the company?s businessactivities, what shortcomings and chances of development exist today. This is what makes itinteresting to depict the current situation of the company?s business.

The aim of this study is to explain and analyse political steering of public libraries in Swedish municipalities and the roles of politicians and administrators in this process. To fulfil this purpose five municipalities have been studied. It is argued that both politicians and administration have to be included in a study of steering and that the relation between politicians and administrators should be seen as an interplay. Planning and evaluation are discerned as the two main activities in the steering process. The material in this study consists mainly of information collected through interviews with library responsible politicians and library managers in all five municipalities.The results show that libraries are considered politically uncontroversial and that politicians see little need for political interference and steering.

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.

ABSTRACT This essay is about traffic analysis of Web servers. The purpose is to investigate if companies analyse the traffic on the Web server and if they use this information to create more than simple statistic reports. The questions that we will answer are the following: ? How common is traffic analysis on the Web server among companies? ? Is the Web administrator limited in analysing the Web traffic, if the company has the website on a Web hotel? ? Does the company uses the results they get from analysing the traffic on the Web server for updates and changes on the Web page? To answer these questions we made a questionnaire investigation by telephone interviewing the companies? webmasters. The extent of the investigation was 20 companies in Blekinge. The information we gathered from the investigation showed that it is becoming more common that companies analyse the traffic on the Web page and that they uses the information to more than statistic reports, for example updates and changes of the Web page.

This thesis treats the question of how a political vision is given a concrete form. The Swedish government has defined a view of gender inequality. To change the subordination of women national goals have been established. These give guidelines to the different parts of the administration. The primary scope of this thesis is to analyse the conditions for the implementation of these goals in two parts of the administration, the county administrative board and the local municipal authority.

A new line of business has arisen on the Swedish information market. The information broker is still quite an unknown actor but the future seems to hold a prosperous outcome for this kind of alternative information service. The information broker has many definitions but can generally be described as an intermediary between information sources and users. The Swedish market for this kind of information professionals has not yet developed into a big, well-established and lucrative branch as for example the one in the USA. The Swedish actors are still coping with resistance in form of insufficient support from the government, competitiveness from other more established information services and the clienteles lack of understanding the brokers purpose and utility.