Development of services that?s provided through mobile application technology in today's modern IT society has become a full-fledged market where numerous players trying to make themselves heard in everything from innovative new services to the further development of existing services. In these services actors wants to find new areas of use by taking advantage of the mobile technology.We have investigated how value is created and how the value is captured in the services provided through mobile applications. Through this, we wanted to identify the critical success factors in how a newly developed service should be designed to create value. This has been done through a thorough literature review, together with an indepth evaluation of existing applications.

The purpose of this paper is to study how people without home experience social services and how they experience their space of action when they meet social services. In order to answer these questions, a qualitative approach has been used. The empirical material consists of five interviews with people who have contact with social services because they are homeless. To support my analysis of the space of action for the persons being interviewed, I?ve used two theoretical perspectives, power analysis by Michel Foucault and Rational Choice.

The thesis tries to answer how a combination of financial metrics and marketing metrics can improve strategic decision making. The purpose is to develop a strategic working method for general dealers. The method is based on the two theoretical frameworks "The strategic resource model" and "The importance-performance matrix". The suggested method is being tested in a small retail store environment on the Swedish market. The result of the test shows that a better suited strategy can be developed when this strategic method, which combines financial metrics with marketing metrics, is being used.

Accounting is a well discussed topic, and an important tool that allows stakeholders and others to interact with the companies. To gain credible reports, the companies require maintenance, activities and monitoring. Wholesalers account for approximately 20% of Sweden's net and is increasing at a steady pace. Few studies on wholesalers are acquired and the internal control has shown to be important for the preparation of the financial statements.Therefore the study will be focusing on the smaller wholesaler?s internal control, all the way to the financial statements.

The purpose of this study is to understand the collaboration between school and social services. The primary focus of this study is the subject of interaction. The study analyzes how confidentiality affects collaboration between school and social services and examines what effect the organizations? different roles have on collaboration. The method used is qualitative interviews and the gathered empirical data has been analyzed using theories of discretion and street-level bureaucracy.

Bachelor thesis, Business Administration and Economics Programme, School of Business and Economics at Linnaeus University in Va?xjo?.Spring of 2015 Title: Performance measurement from a cost leadership perspective - A case study on Gekås.Authors: Adrienn Csiszer, Hannah Lundberg & Helena WennerströmTutor: Eva GustavssonExaminer: Karin Jonnergård Keywords: Performance measurement, Performance measurement systems, Generic strategy, Cost leadership strategy, Financial and non-financial measurements. Purpose: The purpose of this study is to examine how a company with a clear cost leadership strategy chooses to work with performance measurements, with a view to comparing a practical example to theorethical approaches. Methodology: The method chosen for this paper is a case study on Gekås AB. The presented data were collected through interviews conducted with four employees on Gekås. Conclusion: The study concludes that for a business with cost leadership strategy the financial measurements are more important than non-financial meausurements. For Gekås it is important to keep the performance measurement simple and understandable for the employees. They only use three measurements (sales, hours and sales per hour) in planning and in evaluation.

The purpose of this study was to examine the discourses that can be identified in medias representation of social services. To answer the purpose we made a critical discourse analysis using Faircloughs three-dimensional model. The choice to focus our study on a local newspaper was based on earlier research that found it possible that a local paper has a greater impact on readers than a national newspaper. Readers can more easily connect with what's happening in the immediate environment than what is written nationally. We used articles published in 2013 containing ?social services?.

Syftet med uppsatsen är att beskriva Financial Statements Insurance och diskutera om en användning av modellen skulle innebära någon förbättring beträffande dels förtroendet för de finansiella rapporterna, dels säkerställandet av revisorns oberoende. Som helhet har vi genomfört en kvalitativ undersökning. Vår undersökning innehåller emellertid. Den första delen är en undersökning av befintlig litteratur Den andra delen, den kvalitativa, består av intervjuer genomförda med representanter i de branscher vi anser vara relevanta för vår undersökning. Genom analys av undersökningen har det framkommit att Financial Statements Insurance inte har något användningsområde i realiteten.

Cloud computing is a new buzzword within the IT-industry, and introduces a whole new way of working with IT. The technique delivers web based services, which results in that the user no longer needs to install an application locally on a computer. Since the application no longer needs to run on a local entity, but in a datacenter located on a service provider, the users no longer need any specific hardware more than a computer with an internet connection. Cloud computing also offers IT-infrastructure and development environments as services, these three service types is better known as cloud services. Through the usage of different types of cloud services, the need for maintenance and hardware is significantly reduced.

The purpose of this essay is to investigate how well vision and strategies communicates from division level to underlying business unit levels with focus on the Balanced Scorecard Concept. The investigation was carried out within the ANS division and two of its underlying business units at the LFV Group (Swedish Airports and Air Navigation Services). ANS is responsible for the air navigation services in Sweden and the production of the services is carried out of the business units AER (En Route) and ATA (Tower and Approach). With Air Navigation Services means supervision and conducting air traffic mainly within national air space. The purpose of the services is to insure that air traffic could be carried out in a safe way.The Balanced Scorecard was introduced for the first time in the beginning of the 1990´s.

In this paper we investigate 67 Swedish buyouts in the manufacturing and retailing sector between the years 2004-2012. The purpose is to measure changes in a set of financial key ratios to see if private equity firms are able to improve performance in their portfolio companies compared to a peer group consisting of other firms within the same industries. Furthermore, we examine if there is a difference in the change of the financial key ratios between private equity-owned firms in the two sectors. The key results are that the private equity owned firms have not outperformed their peers with respect to the chosen key ratios. We also conclude that there is no significant difference in the change of the financial key ratios between private equity-owned firms in the two sectors..

The accounting of today results in reports that are valued according to one kind of value.There are advocates who recommend that the accounting should be expanded by one orseveral columns, which would enable that other methods of valuation could be used. In thisessay we examine how the ?multi column reporting? can alter the outcome of a financialanalysts? valuation procedure.In this essay we used existing theories about the financial analysts? usage of information toreach the lack of information we found and which we aim to erase whit this essay. To do thiswe studied decision theories and theories regarding information processing, and by interviewswith three financial analysts. After we collected the information needed for the analyses, wethen also compared the results of the interviews with related theories.The theories about decision in this essay concern whether a decision is based on rationality,bounded rationality or irrationality.

Housing cooperatives in Sweden practice very long depreciation times for their buildings and assets, subsequently depreciation costs are very low. This study aims at addressing issues relating to potential upward revisions of these costs and the revenue levels needed by housing cooperatives to address these changes, while also providing a detailed summary of some chosen financial ratios under different circumstances. This study's results are based upon recent (2015) market data within the Stockholm region, collected through a manual process and analyzed quantitatively. On average, housing cooperatives EBIT do not cover their financial costs and have low profit margins. The average depreciation time is considerably above what a technical evaluation by other sources may state.

The purpose of this study was to investigate how social services workers describe, the risk of being exposed to threats and violence in their profession. Six social services workers were interviewed, four from the Welfare Office in a major city and two from the Child and Family Services in a minor city. Results showed that the majority of social services workers consider themselves exposed in their profession, meaning that they feel there's a risk of a violent or threatening situation occurring in their work situation. All interviewees had experiences from some sort of threat or violence in a work related context and they attested that non-personal assaults, such as threats made through telephone, email and answering machines are more common than verbal assaults made in personal meetings. Being prepared and listening to ones intuition is a way of dealing with exposure when meeting with a client.

Background and problem: Higher and other demands are made on management control systems in organizations which have a superior non-financial objective. Systembolaget, a state-owned company with monopoly to sell alcoholic beverages in Sweden, combines two main objectives which can be considered as conflicting, one financial target and one superior non-financial public welfare target. The research questions are focused on the translation of information through the organization?s levels and if the management control system makes it possible to run the organization according to both of the two main conflicting objectives.Purpose and Delimitations: To describe, analyze and evaluate how management control can be used in an organization, which is not profit maximizing and has both non-financial and financial objectives. The essay does not try to describe or draw generalized conclusions regarding general perspectives on Systembolaget?s assignment and objectives.Method: A qualitative and evaluative case study based on interviews with five employees at different levels in Systembolaget has been carried through.