I denna uppsats har vi undersökt hur man kan värdera en Internet-community. Vi har genomfört intervjuer med tre fallföretag, Glife, Lunarstorm samt Stallet.se. Utfrån dessa intervjuer samt den analys vi gjort har vi utformat en möjlig värderingsmodell för Internet-communities..

En studie om huruvida en generös föräldraledighetspolicy kan bidra till att skapa konkurrensfördelar. Uppsatsen behandlar ett urval av organisationer med erkänd generös föräldraledighetspolicy inbäddad i företagskulturen. Efter en inledande redogörelse av bakgrundsbilden för detta ämne, följer en beskrivning av respektive organisations policy och process. Dessa, tillsammans med teorier huvudsakligen hämtade från området Human Resource Management, är ämnade att utgöra underlag för den analys av och diskussion kring hur ovan nämnda organisationer kan använda sin föräldraledighetspolicy för att skapa långsiktiga konkurrensfördelar. Resultatet är inte självklart.

In today?s ever-evolving society the use of cash is replaced by digital services in the banking sector. Some local banks restrict manual cash handling while others remove it completely. This essay examines how management accounting is affected by restricted cash handling. The theory clarifies that management accounting strategies create guidelines and provides specific framework for employees and managers in the organization.

This paper analyzes the auditor choices for a sample of 300 predominantly small Swedish firms, all located in Umeå. Our hypothesis was based on the complexity of a firm, the need of external financing, leverage, and the need of extra consultance from the auditfirm. Our definition of auditor quality is based on prior studies, and is frequently used by authors in this area. The assumption is based on that the auditor quality increases with the size of the auditfirm and the degree of the auditor. The auditor quality is therefor depending on the choice between an auditor from the group ?Big 5? or not, and the choice of an auditor with an higher degree.

During the cultivation season there are a several cropping activities to carry out. At what time these activities are carried out is affecting the result and also on the economy of the crop production. As the production costs are high in potato production, it is important to keep an eye on the economy. Profitability is the most important factor in most crop production systems. If the costs are not covered, it is difficult to justify the production.

The study aims to describe how art teachers conduct their teaching towards the new curriculum requirements, hence, to the must-haves of society towards the art education. As a future art teacher, I have an interest in finding out how the art teachers tackles the new requirements despite substance plight. The study has revealed that resources for the art education, both financial and time varies from school to school. Which says something about a very unfair situation for the teachers..

Syftet med uppsatsen är att studera huruvida start-up hightech bolag tillämpar klassisk förvärvsteori och att undersöka ifall och hur fusions- och förvärvsprocessen skiljer sig mellan dessa bolag och vad teorin visar på..

The environment has become an important part in people´s lives, and in today´s society stakeholders demands have increased upon companies when it comes to sustainability reports. How these sustainability reports are designed depends on whom it?s for, laws and regulations, and the companies own norms and values. The purpose of sustainability reports is to measure, monitor and compare a company´s enviromental impact. It?s not only about integrating economics, but also enviromental and social standards together to get both financial and competitive advantages.Sustainable Value method is a new model and is the first real method that can be used to evaluate a company´s resources, both financial, social and enviromental to a sustainable value.This model is used to compare the resource efficiency between companies.In this thesis, a documentary study with an experimental approach has been made.Sustainability reports from six selected companies (in the engineering and forestry sector) have been investigated with respect to their accounting for carbon dioxide, and an experiment using the method ?Sustainable Value Approach? was subsequently performed.

Title:   Controlling Mälarenergi by Balanced Scorecard Seminar date:  2009-01-16 Institution:   School of Sustainable Development of Society and Technology Course:   Bachelor thesis 15hp Authors:   Camilla Nilsson, Amanda Agestav Advisor:   Ulla Pettersson The main issues:                What does Mälarenergi's Balanced Scorecard look like? Which Balanced Scorecard perspectives are important to Mälarenergi? Is Balanced Scorecard a purposeful control model in order for the group management to fulfil the aims of the owners' directives? Purpose:                            The purpose is to find out how the group management at Mälarenergi works with Balanced Scorecard. Is Balanced Scorecard a purposeful tool for the group management to fulfill the aims of the owners' directives? Method:                             This study is based on a qualitative research method in the form of interviews. We have interviewed one respondent.

Background: Once upon a time the most important resources in an economy were tangible goods. Historically, Swedish company culture has been dominated by engineering and techni-cal innovation has been the focal point. Today, Intangible values drive product development and form a company?s differentiation. Intangibles have therefore become the most prominent resources in a company.

With new energy directives in place, the Swedish Social Service (SSS) stands beforethe challenge how to reduce the energy demand in its locales. It is a complex matter,as the locales are rented from various property owners and it becomes a question ofhow to reduce the operational electricity and influence the property owners to workmore with energy efficiency. This thesis takes a balanced research approach in threeparts. Firstly a qualitative part in form of interviews with personnel at the SSS and itsproperty owners, secondly a quantitative part of descriptive nature in form of energystatistics and thirdly a literature review of Energy Management (EM) Supply ChainManagement(SCM), Green Supply Chain Management(GSCM) and EnviromentalPerformance Indicators (EPI). This in order to be able to give normativerecommendations of how the SSS should act to reduce its energy consumption in itslocales and provide new insights on how EM, SCM, GSCM and EPI can be applied ineffect.

AbstractBackground: Inflammatory bowel disease involves major changes where psychological and physical stress becomes a part of ones daily life. The ability to adapt and cope well with the situation, increases the chances of feeling satisfied with life. There are various management strategies that people with IBD use to cope with their daily life.Aim: The aim of this study is to describe strategies that people with inflammatory bowel disease use to manage their daily lives. A further purpose is to describe the study group in the included articles.Method: A descriptive literature review. This study is based on 12 scientific articles, searched in the databases Cinahl and Pubmed.

Using a qualitative research method to get the empiricism for analysis, we have analyzed advisors and job seekers experience of management meetings at the job center in Halmstad. We used a semi-structured interview form when we collected the empiricism from four advisors, four job seekers and one complementary actor in the form of a job coach, with a hermeneutic approach to interpreting the informants? subjective experience. We also chose to analyze our results using theories by Asplund, Von Wright, Mead, Scheff, Barth and MalténsThe results presented have shown that time is what they all described as lacking. It was found that the job seekers had a reasonable degree of common experience in both the management meetings and the working role of the advisors, while the advisors themselves were divided on how their role would be applied.

The purpose of this study is to gain increased understanding of managers´ attitudes and knowledge about its role in the internal organizational communication. We want to understand how managers define dialogue and further understand the role that dialogue plays for managers. We want to see whether the different managers highlight some common foundations or differences in the dialogue. With the help of the following two questions we wish to understand managers´ relationship to the dialogue within the internal organizational communication: -What meaning does the dialogue have for managers in the private sector?-What role does the dialogue play in the internal organizational communication according to these managers? We use qualitative interviews as the data collection method of our material. Using material from the interviews and mainly in accordance with William Isaacs? theory of dialogue, wecan answer our questions. The result shows that managers' views on the dialogue in many cases are similar to Isaacs? vision but differs in part. The managers believe that employees are there to contribute to the company.

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..