Background: Businesses are traditionally valued with the so called Discounted Cash Flow-model. When valuing newly-started businesses, surrounded by high uncertainty, and whose capital mostly consists of unrealized business opportunities, the Discounted Cash Flow-model needs to be complemented if the total value of the business is to be captured. A valuation with the help of real options is capable of valuing these unrealized opportunities, which often exist in newly-started businesses. The unrealized opportunities are to be found in the business plan of the business, why this needs to be valued to capture the total value of a newly-started business. Purpose: To demonstrate what the use of real options can result in when valuing businesses.

Vi har valt att undersöka hur svenska börsföretag i dag redovisar och hanterar sin valutaexponering, särskilt med avseende på information om årliga nettoflöden i utländsk valuta, andel kurssäkring av utländsk valuta samt löptid på kurssäkring, och på vilket sätt rapporteringen kan belysa intressenters totala riskbedömning av ett företag..

Companies today need to be more focused than ever on having an active Human Resource Management culture. This is not only because of the companies? concern for their staffs wellbeing, but for the companies? effectiveness in the long run. The reward systems which many corporations use today, to both keep their employees and attract new ones, is a well researched subject by scholars as well as journalists. Earlier research has suggested that it is important to implement an active Human Resource Strategy.

We have decided to conduct a case study of German and Swedish mid-level managers within the automobile industry. Primarily we used a qualitative method of investigation and a phenomenographical methodological approach in order to conduct an in depth analysis. We conducted semi-structured interviews with six mid-level managers each in Germany and Sweden. The semi-structured interviews allowed us to conduct flexible interviews which enabled these managers to speak relatively freely about their own view of leadership. Throughout our investigation we have based our results on the empirical findings and at the same time sought explanations to different phenomenon in relevant secondary data, such as management literature, thus used the abductive method of investigation..

This thesis investigates how the level of implementation of New Public Management affects an organization?s efficiency. According to theory, a high level of implementation leads to a more efficient organization. This thesis is based on two case studies conducted on two units within Stockholms Stad. One of the units shows a high level of implementation of NPM and a high level of efficiency.

I en vid definition är riskkapital alla investeringar i onoterade bolag som bidrar till det egna kapitalet. En annan kännetecknande egenskap är att investeringarna är tidsbegränsade med målet att avyttras inom 3-7 år. Den vanligaste orsaken till att företag väljer att samarbeta med riskkapitalister är ganska given, de behöver kapital till sin verksamhet. När ett företag använder sig av riskkapital hamnar det i en typ av beroendesi-tuation gentemot finansiären, där denna har möjligheten att ställa orimliga krav. Det finns många faktorer som rimligtvis borde påverka vilka krav på finansieringen av företaget som riskkapitalisten kan ställa samt även vilket engagemang de har. Några faktorer kan vara företagets utvecklingsfas, stor-lek på investering, bransch och företagsledningens kompetens. Våra problemfrågor är: Vilka krav ställer riskkapitalisterna i form av storlek på aktiepost, typ av aktie, styrelseposter för att genomföra en investering? Vilket engagemang har riskkapitalister i sina portföljföretag, är de aktiva eller passiva? Vårt syfte är att beskriva vilka krav riskkapitalister ställer på företagen de ska investera i samt vilket engagemang de har i sina portföljföretag.

The purpose of this study is to investigate the Swedish Public Relations and Communication profession from the Stockholm Accords point of view. The Stockholm Accords are an attempt to reflect Public Relations and Communication Management practice as it stands today and to provide a global common ground for the practitioners.The method used for this study is a quantitative research method conducted by a web survey answered by more than 400 Swedish communication managers. The questions posed were examining these managers view of their profession compared to the Stockholm Accords.The research shows that the Swedish way of implementing communication in the organization broadly corresponds to the Stockholm Accords when it comes to internal and external communication. However, there are some areas where Swedish communication practice diverges from Stockholm Accords. The issues which link governance, management and sustainability to communication have a much wider distribution of responses.

This report is a joint venture with SCA Forest, Ångermanlands forest man-agement area. The purpose of the study is that SCA Forest wants to know what the landowners in Ångermanlands forest management area think about SCA Forest and who they deliver their timber to. SCA Forest is the largest private landowner in Europe, with an area of about 2.6 million hectares. Today, SCA offers lumber, wood products, tis-sue and packaging and has factories all over the world. SCA Forest has five forest management areas in the north of Sweden, with the headquarters in Sundsvall. A questionnaire was sent to 265 landowners, where they had to answer 15 questions with possibilities to give comments. The survey was sent out on 21 of February with a response requested by 3 of March 125 landowners responded to the survey, giving a response rate of 47%.

This thesis examines how a jury on an artistic education adopts next year's students to a BA program at an art school. My intention is to explore how we established artists who are involved in education as professors, teachers (or students) in art education affects who will be released to the exclusive educational path as an art school represents our work in the admissions jury. My ambition is to create an awareness of what it might mean for the reproduction of the artist..

When a decision is to be made on what long term strategic forest management plan to use, consideration must often be taken to multiple objectives. Such decisions are very complex and a promising approach to handle them is by Multiple Criteria Decision Analyses (MCDA). The study is based on the problem that the MCDA that have been implemented into forest management planning have only had capacity to compare and evaluate a limited number of management plans; which means that there is a risk the most suitable plan is missed. The aim with this study was to test the applicability of combining the MCDA tools: the Technique for Order Preference by Similarity to Ideal Solution (TOPSIS) and the Analytic Hierarchy Process (AHP) for including consideration to multi-objectives into strategic forest management planning. The study was based on the process of creating and selecting a management plan, using Heureka PlanWise, suitable for all the major objectives found in the forest holdings of a municipality in northern Sweden.

The companies? managements acknowledge personal relations and trust, through good communication and predefined responsibilities and goals, as key factors to succeed in strategic alliance. These factors did not always exist according to the employees? involved. This research, in contrast, suggests that these factors are subordinate to the correlation between the company?s vision and the alliance objectives, hence level of priority, which indicates that management has hidden motives for entering the strategic alliance.

Uppsatsen syftar till att ge en bild av hur små ägarledda företag ser på sin revisor och revisionen som utförs. Problemformuleringen har besvarats genom nio personliga intervjuer. Vi har kommit fram till att små företag har en dålig bild av vad revisorns arbete innebär. De är medvetna om att de måste revideras och tycker att det är en trygghet att bli reviderade, men de vet inte vem revisionen och revisionsberättelsen är till för..

AbstractC-level essay in political science, by Frida Orlinder, spring semester 2008Supervisor: Susan Marton?Good contracting? ? A study of contracting in public procurement regarding the transportation of school children?Over the last decades models influenced by the market have been gaining influence in public administration all over the world. New Public Management has been presented as a theoretical ?shopping basket? from which concepts can be applied to the administration of municipal services. The purpose of this essay is to investigate in an explorative way how New Public Management (NPM) views contracting and the role of the internal customer in contracting.

There is no further training in management in teacher education programs, which can create uncertainty among teachers in terms of management. According to the curriculum, the teacher should base it on a democratic approach, but how does it look in real life? The purpose has been to investigate how practicing teachers perceived management and their own leadership style, whether they made conscious choices and if so, whether they then had any purpose in their leadership style. Teachers' views of a good leader and how much influence students have on the teaching, enter into these issues.The survey is based on a qualitative research approach, based on interviews with four active teachers. Although observations were made they did not play any major role in this investigation.

Syfte: Vårt syfte är att studera styrningen samt relationen av human-, struktur- och kundkapital. Analysera denna relation mellan tjänsteproducerande och varuproducerande företag. Samt att diskutera kapitalen i relation till redovisningen..