The increased specialisation and complexity in products and services has created the need for Swedish companies to focus more on their core businesses. This has resulted in them opting to buy services and products that lie outside of their core business from consultancy businesses or other types of suppliers. When companies describe their offers in internal and external marketing it is done often in terms of company or service attributes that are not based on customer value or offered value for the customer. The reason for this is that companies have not adapted their services to the different needs of their customers. As a result of this, they run the risk of offering the same services as their competitors and communicate values that the customers either do not understand or experience as value adding.

I ett litet företag finns en risk att ledningen fokuserar så mycket på kärnverksamheten att övriga administrativa verksamheter åsidosätts. Exempelvis finns det risk att företaget inte har full kontroll på sina lager.Syftet med den här uppsatsen är att beskriva och analysera värderingen och styrningen av lagret hos ett litet handelsföretag med butik och i förekommande fall ge förbättringsförslag.Vi har dels studerat lagar och rekommendationer avseende hantering av lager samt litteratur inom området lagerstyrning i handelsföretag. Dessutom har vi intervjuat företrädare för ett typiskt litet handelsföretag.Det undersökta företaget uppfyller gällande lagar och rekommendationer, men inte så mycket mer. Vidare använder sig företaget mestadels av känsla och erfarenhet i sin lagerstyrning. Förtaget använder alltså inte formella analyser och metoder i någon större utsträckning, om ens någon.

Varumärket ? vår tids viktigaste tillgång. Det är en immateriell tillgång som erbjuder ettexklusivt värde för konsumenten och en möjlighet för företag att utmärka sig från sinakonkurrenter. I genomsnitt upp till 50 % av ett företags balansräkning kan bestå avvarumärket och det beskrivs som lika viktigt som produktens kvalité. Immateriella tillgångarär dock svåra att identifiera och på grund av detta uppstår svårigheter vid erkännande ochkapitalisering.

The Swedish reindeer husbandry has had economic difficulties for some years. Due to this, and the fact that the reindeer husbandry plays an important role in Sámi culture, the Swedish state has chosen to support the industry. If these grants where to be withdrawn, the reindeer husbandry as well as the Sámi culture would decrease, which would cause welfare losses for the people living in Sweden. The aim of this study was to elicit what the Swedes are willing to pay to maintain the amount of reindeer husbandry and Sámi culture. By using Contingent Valuation and a survey the willingness to pay was estimated.

The purpose of this study was to understand how social workers experienced working with Addiction Severity Index (ASI) in relation to the goal set by the National Board of Health and Welfare. The method is spread nationwide and therefore it is of great importance to examine how the social workers themselves experience the demands and the resources surrounding ASI. We choose to do a qualitative study interviewing eight social workers at six different occasions. The result was analyzed using Max Weber?s ideal type bureaucracy and Michael Lipsky?s thesis on street-level bureaucrats.

This essay has it purpose to view the assessment and grading in physical education in the Swedish school. Recently published reports from skolverket prove that boys have higher grades in the physical education than girls. Some mean that the reason of this is that the teachers don´t follow the curriculum. The problems we chose to examine are how much do teachers know how to use and connect the curriculum to their teaching? How much of the information and criterion in the curriculum do the teachers use to grade their pupils? And most importantly we wanted to examine why boys gets higher grades then girls, when the curriculum doesn?t seem to suit boys any better than girls.We have interviewed teachers in a certain district and our study shows that the teachers have good knowledge about the curriculum.

This addresses the problems when a film doesn?t easily fit in to one specific genre. Using No Country for Old Men as an example the study analyses the film from a Western perspective. Is it possible to say that it is a western? To determine that, I compare a number of acknowledged westerns, on the basis to list a number of generic conventions.

At several occasions, an important question has been brought forward within the world of advertising and media. This is the question of whether or not ?good? advertising should be encouraged by the media. The question has an origin in a belief that such advertising can create values not only for the advertiser, but also for the medium. Although this question has arisen in business media, and although many managers work from the assumption that such relationship exists, there are none or little proof that it actually does.

Studiens syfte är att undersöka och redovisa vilka förutsättningar räddningstjänsten har att implementera SROI-modellen som ett utvärderingsverktyg för sin verksamhet. Arbetet bör ses som en förstudie till ett sådant projekt.Inom ramen för undersökningen har fem djupintervjuer utförts med räddningschefer och utbildningssamordnare fördelade på fyra olika kommuner. Utöver detta har sekundärkällor i form av utbildningsmaterial samt andra undersökningar studerats.Slutsatser: Räddningstjänsten ombeds i allt högre grad redovisa sin verksamhet i form av mätbara mål. Ansvariga inom räddningstjänsten saknar ofta verktyg för att formalisera och redovisa det utvärderingsarbete som regelbundet genomförs. Det framgår att man i varje region utför regelbunden utvärdering, men generellt inte uppfattar det så.

This study is based on a statistical analysis of fundamental key ratios on the Stockholm Stock Exchange during the period 2004-2012. In total 35 financial ratios of 90 companies were tested, ultimately five ratios remained within the 5% significance level. These ratios were ROA, P/B, Total Yield, EV/EBIT and Operating Margin. A custom made investment model was created based on the purpose to achieve a risk-adjusted excess return. The results in general did not show any significant difference in return between the model's portfolio and index.

The purpose of this thesis is to examine if the school's democracy project is successful. The objective is examined in relation to two specific questions. The first question is whether students, after completing their studies in civics A, understand the relationship between the concepts of human rights and democracy. The second is if the students understood the concepts of practical significance and impact on society and the individual. Variation theory comes from the phenomenographic theories and is central to this work. The approach to learning, in this essay, is a change in how a person experiences, understands or perceives a phenomenon. Variation theory focuses on a learning object and contextualization sees as crucial to how the individual perceives the object.The study is based on a quantitative research method in the form of a survey at a secondary school. A number of students may respond to valuation questions about how they perceive democracy and human rights in practical situations. The results are related to curriculum goals.The results of the study is not positive in relation to curriculum objectives, where many students respond negatively to questions..

There is a clear difference between the way football players and leaders regard the role of the referee, compared to the way the refereeing body looks at it. The refereeing body regard themselves as fundamental for the existence of the sport, while the other mentioned parties merely see them as functional justice makers. This view places the referees outside the field of football. This establishes a football culture, which is conflicted when it comes to the role of the referees on the field. The conflict comes to its edge in youth football, where the referees are under severe pressure.

This thesis is using the theory of participatory democracy to show how one can work to increase the participation in the society, between elections as well as during elections. For a couple of years now many traditional democratic countries have been struggling with low voting rates. Hence this, I find it interesting to study what has been done to cope with this problem. The government in Sweden had a project working on how to make more people involved in the democratic process, especially people that to a lesser extent participate in this process. In this thesis two projects will be studied, Möllevångsgruppen and Unga väljer Miljö i Malmö.

Det har blivit allt vanligare att köpa och sälja företag vilket gör att företagsanalys väcker stort intresse bland revisorer, investerare och analytiker. Syftet med denna studie är att beskriva hur professionella analytiker på investmentbolag i praktiken arbetar inför ett företagsförvärv. Detta kommer förhoppningsvis mynna ut i större förståelse för hur förvärvsprocessen tillämpas i verkligheten. Studien kommer att fokusera på hur värderingar genomförs tills dess köpet är avslutat. Frågan som studien ska besvara är; Hur ser förvärvsprocessen ut för svenska investmentbolag fram tills dess köpet är genomfört?Studien använder sig av en kvalitativ metod och har genomförts med hjälp av intervjuer samt ett beskrivande företag.

In this study we have interviewed eight teachers about when and how particle concepts should be taught. All of the surveyed teachers argue for an early introduction. This view is also consistent with the scientists on when the particle concepts should be introduced. By an early introduction teachers and scientists consider the age between 6-12 years old. A majority of the scientists and the surveyed teachers use concept of change as a entery point to talk about particle ideas.