The BSC is a widely used management tool that is turning the vision and strategy into operational goals. However, after analyzing the criticism received by the BSC, it seems as if its internal focus, rigidity, static-ism and mechanical mindset limits the company?s ability to create a strategy that takes important external factors into account. As we see it, the BSC?s limitations can create a risk for strategic inertia.

Background: Having chosen to take a degree in international business, we have had many opportunities to meet people from different cultures. These encounters have, we believe, made our lives richer, but they have not always been problem-free. When different cultures come together, the differences inevitably become apparent. Being among friends, one can maybe laugh at these differences or it may be a good opportunity to get people to talk to each other, taking the time to explain why they do things a certain way. Being at work and experience these differences might not at all have the same ice-breaking effect - rather the opposite sometimes.

I detta examensarbete behandlas investeringsalternativ för småskalig vattenkraft. Arbetet som riktar sig mot Skellefteå Kraft AB:s anläggningar, har således gåtts igenom, vartefter kandidater lämpliga för en reinvestering tagits fram med passande tekniker. Vidare nämns om dessa tekniker är lämpliga för minskning av förlusterna vid storskaliga utskov. De småskaliga anläggningarna är fördelade på två åar, Rickleån och Åman. I vardera finns två kraftverk som behandlas i detta arbete, Fredriksfors och Sågforsen i Rickleån, samt Åman övre och nedre i Åman.

The aim of this study is two folded. We wish to investigate if there is a value premium from hedging jet fuel exposure for American and European airlines. We also seek to answer if airlines can affect their probability to default by using Risk Management. During the period 2003 ? 2006 there existed a value premium for airlines that hedged their expected future consumption of jet fuel.

Syftet med denna uppsats är att kartlägga hur Performance Management-system praktiseras inom svenska organisationer. Med utgångspunkt ur de teorier och modeller som återfinns i litteraturen ska sedan resultatet analyseras. Samtliga av de undersökta industrikoncernerna har tagit till sig PM-synsättet och praktiserar det i någon mån. Skälen till detta benämns vara att verktygen i större grad än annars kan få hela företaget att uppnå gemensam fokus på företagens målsättningar. Hur detta senare visar sig i hur företaget faktiskt jobbar finns det, en del att vara ifrågasättande emot.

This essay aims at understanding the experience of the use of ayahuasca, and similarities and differences between interview protocols and socio-cultural identities. The work is based on field studies conducted in the Peruvian Andes, in the village of Pisac September to November 2009. What has emerged is that the experience does not seem to be dependent on cultural manifestations as much as it is dependent on general human cognition. Theories have been applied on an empirical phenomenological descriptive study. Various brain activities, along with mental mechanisms contribute to a deeper understanding of the findings in the descriptive analysis.It seems that the cultural differences, which I have classed as typological in the phenomenological study, mostly are expressions of meaning for the informants.

Since 1979 when homosexuality no longer was classified as an illness the Swedish authorities have been working on increasing the LGBTQ community?s rights and living conditions. How is this work reflected within the Cultural heritage sector, especially since the adoption of Agenda 2030. The purpose and goal of this study is to examine whether the cultural heritage sector actively works to include the LGBTQ perspective in their preservation work by using a quantitative method. Through a document analysis and a survey, it examines this on a national, regional and local level within ?sterg?tland county and its 13 municipalities. The study shows that at a national level there are no specific strategies for working inclusively with an LGBTQ perspective in cultural heritage, however, there is almost always a general level where concepts such as equality, gender equality, inclusion and intersectionality are mentioned.

This essay is about the meeting of the pedagogic mission and the reality of the conditions in preschools. It is about the frustrations that I, as a pedagogue, experience when I cannot fulfill this mission. An example of this is working when understaffed.My purpose is the acknowledgment of two main areas of the curriculum: caring and learning. This essay demonstrates the diversity of the occupation and it ?s constant need of positioning.

Background: Liquidity and the management of liquidity are of great importance for companies. Cash management is not a new term, but the need for it has increased recently, for one thing because of the internationalisation and growing harmonisation between the countries in Europe. Netting is a cash management technique, where receivables and liabilities are netted. This technique can be used to release capital and increase the company?s cash flow by reducing the number of transactions in the internal payment system.

In the spring of 2014 Sweco Systems AB were commissioned to design a ventilation system for a newly built preschool in Linköping. Terms from the client was that it cost efficiency would cope with the energy demands that are placed on the building. The unit chosen was a cross-flow heat exchanger, and this work is to compare it with two other heat exchangers to see if a more energy and cost efficient could have been chosen. The heat exchangers that was chosen for the comparison was a rotating- and a counterflow heat exchanger. Simulations have been made to the different heat exchangers by the manufacturers.

This master thesis aims to describe and examine Haninge cultural centre, inaugurated in 2002. We study the centre from an organization theory point of view, with focus on the buildings physical appearance. The question we want to answer is to what extent, and if, Haninge cultural centre fulfills the underlying vision, formulated by the municipality of Haninge. Is the centre the symbol of a new era of Haninge and a vivid democracy as it was meant to be? Is there a congruency between the image the building creates and the vision that was formulated by the municipality? We also seek out to see how the cultural centre relates to an older tradition of cultural centres.

This Degree Project is a cooperativ work with the advertising agency PAX in Falun and the industrial companyRemote Control, who constructs and sells actuators for the global market.The assignment concerns bringing out a graphic profile, or with another expression a Design Management, forRemote Control AB graphic materials. Remote Control AB has a quality certification ISO 9000 and is workingwith, when this report was wrote, an environment certification ISO 14001.The Company has been paid attention to Internet and other media.The supervisors are familiar to that Design Management is a soon coming competition element, like quality andenvironment management.This Degree project contains research, analysis and the construction of graphic material. The research has beencommitted most of the time to trace the customer, the market and the competitor, because its the most importantphase. It?s also important looking at competitor?s way of working with marketing management, so you can separatethem from the own company..

Denna studie fokuserar på effekten av IFRS/IAS på earnings management. Huvudsyftet är att identifiera earnings management före och efter införandet av IFRS/IAS för att klargöra om de internationella redovisningsstandarderna har påverkat förekomsten av resultatmanipulering inom svenska börsbolag. Perioden som studeras är åren 2002-2008. För att identifiera earnings management används den modifierade Jones-modellen som går ut på att detektera förekomsten av godtyckliga periodiseringar som ett mått på resultatmanipulering. Vi kontrollerar även för om variablerna storlek och bransch kan förklara förekomsten av företeelsen före och efter införandet av IFRS/IAS.

The ?peer to peer? (P2P) is a technology of downloading and filesharing between online - Internet - users by the mean of specified software. Since June 1999, the Napster software has made the happiness of millions of individuals who used it to obtain and share free audio files Mp3. Rapidly, the major recording companies have prosecuted the Napster Company and managed to force it to close down. They were arguing against it for it is supporting the development on a large scale traffic of files protected by copyright and thus was threatening the whole music and movies economic world.

The purpose of my study was to find out about the newly arrived students? views and perceptions of the Swedish high school, how this vision and perception looked like before they moved here, and if it has changed. I also wanted to find out how they perceived the meeting with the Swedish school, and if they believed that this meeting should or could be improved. In this study, I used a qualitative research method, the phenomenological method, in which I have used qualitative research interviews to collect the empirical data and detect patterns in my research. The theory I used is cultural encounters, and with it, I try to understand how people with different cultural backgrounds create interactions to work together in communities.