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.

Syftet med denna uppsats är att beskriva några pro-anasidors upplägg och innehåll samt att försöka beskriva och förstå vilken funktion dessa sidor har för användarna utifrån ett copingperspektiv. Vi har utgått ifrån följande frågeställningar:? Vad är en pro-ana sida?? Vilket/vilka budskap har pro-ana sidor?? Till vilka vänder sig pro-anasidor och vilka använder dem?? Vilken funktion fyller pro-anasidorna för användarna utifrån ett copingperspektiv, enligt användarna själva och enligt professionella som möter dem?Vi har byggt undersökningen på intervjuer med sex användare av pro-anasidor, två professionella som arbetar med anorexia och bulimi samt på observationer av två svenska och fyra engelska pro-anasidor.Resultatet av vår undersökning visar att en pro-anasida är en sida som riktar sig mot personer med en ätstörning. Användarna stöttar varandra, ger varandra råd för att t.ex. gå ner i vikt och hur man döljer sin ätstörning för andra.

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.

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.

Author: Elisabeth Wahlberg Title: ??I?ll just get mum to help me?About Young Adults? Strategies for Coping with Reading and Writing Difficulties in Daily Life  This study investigated how seven young adults, who during senior high school underwent a syllable based intervention due to reading and writing difficulties, developed their literacy skills, and what strategies they used to try to overcome reading and writing problems, whether at work, during studies or in their leisure time. The period from when the participants had left school ranged between three and eight years. Qualitative as well as quantitative data was compiled for the study. Qualitative data consisted of  semistructured interviews and quantitative data of tests performed before the intervention and on two occasions after, in order to compare results over time.

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.

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.

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.

The retailing industry has an extremely high density of brands. In order to differentiate its offer, both retailers and suppliers, are constantly forced to come up with new ways to launch their products. A collaborative strategy between two brands is called co-branding, which means that both the private label and the supplier's brand are displayed on the new product packaging. Several studies have shown that a co-branding strategy is successful, but many operators are still reluctant to use co-branding in fear of long-term losses due to potentially damaged business relations. The objective of this study is to explain how the product- and brand related value for customers, retailers and suppliers is affected by co-branding between private labels and national brands.

Hälsopåverkan på grund av arbetslöshet är ett utbrett problem som påverkas av både samhälleliga och politiska faktorer. Brist på arbete medför många konsekvenser så som förlorad inkomst, ekonomisk sårbarhet och försämrad livskvalitet. Det finns ett klart samband mellan arbetslöshet och ohälsa med bemärkelse på psykisk ohälsa eftersom arbetslösa personer tenderar att ha sämre hälsa än arbetande personer. Coping handlar om hur individer reagerar på svåra eller stressande livssituationer. Hur en individ använder sig av olika copingstrategier påverkar hur denne hanterar den svåra livssituationen som arbetslöshet utgör.

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.

Problems:How would a decision model that takes into account more aspects and dimensions than just the financial aspect look for smaller service compa-nies? What aspects are important to consider in such a decision model?Purpose:The purpose of this master thesis is to develop a decision model based on previous research, to improve decision making in smaller service com-panies ? by considering perspectives that traditional investment calcula-tions ignore.Method:The study was qualitative and was based on both primary and secondary data. As data collection method for the development of the model we used literature search on previous research. The study?s primary data consisted of responses from five smaller service companies.