Previous research has, by studying large listed firms, identified cost reductions and knowledge transference as the primary reasons for outsourcing.  Previous research has also indicated that Business Process Outsourcing is likely to increase in popularity and experience high annual growth going forward. This study aims to explore why mid-sized and large firms decide to in Jämtlands län, fully or partly, outsource their finance/accounting activities. Theories regarding transaction cost economics and resource based view composes the foundation of this study and the information used has been gathered through the use of semi-structured interviews.  The results shows, like the chosen theories and previous research indicates, that the outsourcing decision is primary based on expected cost reductions.

Denna uppsats diskuterar, utifrån relevant teori inom narratologin, det filmiska förstapersonsberättandet och dess konstruktion. Med utgångspukt i en synkron studie av ett antal förstapersonsfilmer (Where the Truth Lies, Millennium Mambo, The New World, The Thin Red Line, The Brown Bunny, Eyes Wide Shut och L'Intrus) diskuteras vilka implikationer dessa filmer har för filmteori rörande just det subjektiva berättandet och om det i någon egentlig bemärkelse finns en filmisk motsvarighet till det litterära "jaget"..

As stocks have become a more common way for people to save their money, the range of financial information has had a substantial increase. To understand the assumptions that stock valuation and analysis are built upon, it is important for the reader to have an understanding for the models that are used by banks and institutions when recommendations are published.The cash flow model, which is the most commonly used stock valuation tool, is based on CAPM. This model describes the relationship between an assets return and its risk in relation to an index. The risk parameter is called the beta value and has grown to be the dominating risk factor within financial economics literature.The use of beta values has been widely discussed in the world of academics and some researchers claim that the degree of explanation brought about by the beta is so low that it should be discarded, others are faithful to the beta and believe that it still serves a purpose. As a result of this criticism other ways to calculate the beta have surfaced, models that take other factors of risk into consideration.

The intention of this essay is to put the light on and to discuss if there is a connection between a pre-Christian creation mythology and naked rocks on prehistoric sacred places in Scandinavia. Archaeological as well as historical materials are studied. The historical material is mostly from Snorre Sturlasons Asasagan with the explanation of the creation of the world. In this story the world was built from the body of a killed and deposited giant named Ymer. Almost the same myth is told in all Indo-European countries.

The thesis has as purpose to describe and analyse a decision made be the Swedish tax committee in which it was decided that a cooperative economical associations selling price, which was less than the comparable public bonds market price, would be the focus of a withdrawal tax. There are exceptions from a withdrawal tax, that is if the transaction has a business motivation. However the concept, business motivation, is narrowly interpreted both in the preparatory works and in case law, which makes it irrelevant to the situation at hand. A cooperative economical association is a form of association nearest akin to the limited companies. These types of associations have as purpose to increase their owners wealth with the benefit of freedom from personal responsibility.

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.

Kopplingar mellan interna prestationsmätningar och ständig förbättring undersöks genom fallstudie av IKEA Food Service. Uppsatsen genererar fem hypoteser kring ämnet..

The objective of this study was to investigate differences in the portrayal of Western European citizens and non Western European citizens in Hergé?s graphic novels about the young journalist Tintin. We wanted to see if the globalization during the mid 1900?s had an effect on Hergé?s way of portraying the world. We started off by selecting nine novels from three different periods of time, though we read all of the novels in The Adventures of Tintin.

Title: Artists? identity and image ? a brand perspective The purpose of this study has been to create an understanding of how artists in the music business can be seen as brands and to see what stands out when having this approach. During the study we have focused on the two terms identity and image. We find this issue interesting and relevant since branding has been widely discussed in business economy, but not enough when it comes to artists in the music business. To answer our research question we have targeted three aims for this essay, which is to clarify and analyze:? Identity and image when people are viewed as brands? What specifically characterizes the image of the artists when they are seen as brands and what it might mean that artists are considered as brands? How artists identity and image can be highlighted, shaped, influenced and how it can changeIn this study we have used a qualitative approach to get the topic in depth and gain a greater understanding for the subject.

The globalization of political and economic processes is a growing moral concern for theologians and political philosophers alike. My thesis aims to outline, analyze, and compare church studies of globalization with global theories of justice.To do this, I draw upon recent studies of globalization made by the World Council of Churches (WCC) and the Lutheran World Federation (LWF). The WCC and LWF are two global reaching church organizations. They have a common aim of uniting churches for ecumenical dialogue and are involved in social, economic, political, and ecological questions. The WCC and LWF analyze globalization by applying biblical and theological principles from the Christian tradition.

The purpose of this thesis is to investigate if there exists a superiority between developed and developing countries, which then in turn effects the negative consequences, for the local inhabitants of Thailand, that follow from mass tourism.To be able to answer the questions that we have selected for this thesis, we chose to perform open interviews with six respondents which were all involved in the tourism industry in Thailand. Four of the interviews were carried out on location in Thailand. In order to deepen our understanding of the selected questions even further literary studies have been made as well. The theories we have chosen concern the topics of imperialism and figurations.Our empirical material gave significant results. It showed that there is indeed an imbalance of power between the western world and Thailand.

The purpose with this study was to elucidate the pros and the cons with a sale support system. This has been narrowed down into two questions: ?What are the pros and cons for a company that have a sale support system? and what are the pros and cons for a company that does not yet have a system?? Configurator that is a sale support system has been studied. It is a system that presents products by accepting different functions, qualities or parts that are possible to match. It can be used in business-to-business or business-to-consumer situations, through different sale channels, namely direct sale, indirect sale and online sale.

The secularization theses has over the last decade been a central issue within the sociology of religion. The two classic theses has been criticized for being one-sided and only focus on the change from traditional to modern society. The intention of this study is to evaluate this critique and to discuss what is defendable in the early secularization thesis in our contemporary world.This essay?s primary purpose is to compare the secularization theses Weber?s The Protestant Ethic and the Spirit of Capitalism and Durkheim?s The Elementary Forms of Religious Life. I use two analytical models, posing three levels and three categories of secularization, in order to make the comparison explicit.

In order for companies to be competitive they perform different types of development projects.  Due to globalization a greater focus is added on costs, not least on costs in development projects. Project controllers are involved in development projects in order to review the financial aspects. The authors have examined the role that project controllers hold in respect of two Swedish manufacturers, Volvo CE and Scania CV. The investigation has revolved around three main issues where the authors conducted interviews with controllers that do not work in development projects and project controllers in development projects. The goal of the interviews was to gain a greater understanding of the role of project controllers, how this role will differ from those that do not work in development projects and the difficulties faced by project controllers.

The purpose of our master?s thesis is to study the diversity discourse, used in Sweden, particularly the so-called ethnic diversity at the work place discourse.Our aims are to map and analyze the conceptualization of difference used in the diversity rhetoric. We intend to pursue our aim by studying the rhetoric of diversity, used for diversity promotion in the private and public sectors. Also, we will investigate into what conceptualizations of difference are used in the organizations in the name of ?diversity?.