Traditional financial management has lately been criticized, since it gives inadequate and unilateral information for decisions and strategy of the operation. The purpose of this essay is to investigate if a balanced scorecard is able to work together with a budget and become a stronger control system for the management. Essential theory underlies the gathering of data as well as the analysis, and the empirical investigation is based on personal interviews. The conclusions drawn from my analysis are that two parallel control systems could complement each other?s weaknesses.

Title: ?SJ AB har kommenterat ditt inlägg?: En kvantiativ och kvalitativ studie om SJ AB:s kommunikation i sociala medierWriters: Fanny Fellman and Moa GrönroosClass, semester, year: Bachelor thesis, 15 HP, winter semester 2014Number of words in the thesis: 13 566Problem definition and purpose: Our purpose is to investigate how SJ communicate in social media in crisis. SJ AB is a Swedish train company with traffic across Sweden who may be affected by a variety of crises. Social media use has today grown and now uses just not the Internet for pleasure, but also to ask questions and get feedback. Social media leads us into a new communication scenery, which also applies to organizations to be present.

 SammanfattningI takt med att världen krymper och gränserna mellan världens länder suddas ut ökar möjligheterna för små- och medelstora företag att snabbt slå sig in på den globala marknaden. De företag som inom de närmaste åren efter sin etablering får en snabb tillväxt på internationella marknader brukar benämnas Born Global företag. Det är just denna kategori av företag vi har valt att undersöka. Syftet med denna uppsats är att undersöka vilka faktorer som gör det möjligt för ett Born Global företag att överleva en tidig internationalisering. De traditionella teorierna om internationalisering domineras av Uppsalamodellen som förespråkar att denna process sker gradvis hos företagen.

Kriser och allvarliga händelser sker på svenska företag varje år. Krisplanernas förekomst inom privata företag är låg jämfört med den offentliga sektorn, vilket kan medföra att kriberedskapen hos privata företag inte är så god som den skulle kunna vara. Syftet med denna studie är att fånga uppfattningen av hur man på olika nivåer i privata företag beskriver förekomst, användande och implementering av krisplaner. De roller som studien undersöker är chef, mellanchef samt medarbetare. Totalt har sju stycken kvalitativa intervjuer genomförts och analyserats utifrån innehållsanalys med meningsbärande enheter, koder och kategorier.

AbstractTitle: How has IAS 38 affected accounting in small and large companies?A study of the differences in the accounting of financial ratios between small and large companies.Authors: Jasmine Choudrey & Rana QadriMain Course: Business EconomicsThe aim of this study is to make a comparative examination between small and large companies in Sweden and to analyse how accounting of intangible assets has been affected or changed due to the introduction of the new accounting recommendations and IAS 38.Main theory: There are no theories available on these type of researches due to the fact that the introduction of the IFRS is relatively new. Instead the essay discusses facts about the financial ratios and IFRS as a starting point for the study.Method: The examination will be a combination of both quantitative and qualitative techniques. The quantitative part will be based on statistics and financial ratios from the different companies annual reports. These financial ratios will be analyzed by performing a confidence interval.

The value investing philosophy, which can be traced at least to the teaching of Graham and Dodd in the 1930?s, entails identifying and investing in potentially under valued stocks with a potential for extraordinary returns. The focus of this thesis is to identify patterns and characteristics in financial accounting data preceding creation of shareholder value. The authors of this thesis utilize a multivariate discriminant analysis in order to identify indicators of value creation and subsequent extraordinary returns in value stocks. A discriminant function is derived which successfully identifies which value stocks will eventually become growth stocks.

The Swedish population has the world?s largest percentage of shareholders either by direct or indirect owning. Due to the increasing interest of equity capital markets, private as well as institutional investors rely on forecasts from financial analysts. The reason for this is due to the lack of expertise among investors in this area. Due to the fact that analysts influence the Swedish stock market immensely, it?s of great interest to explore whether an analyst can be seen as a rational participant.

This report describes the process of translating Russian financial information in accordance with Russian Accounting Standards to IFRS, International Financial Reporting Standards. The author describes the two regulatory frameworks and reveals a number of risk factors in the process. These risk factors may affect the reliability of figures from Russian companies. The conclusion states some recommendations on how these risk factors can be managed..

Real estate financing is one of the key figures for financial success and fundamental to asuccessful business. Funding will come in several different ways, from existing cashflows andassets to new capital requirements which are aimed at different markets.These markets are constantly changing and since the recent financial crisis, there have beenadjustments and austerity measures which led to that the banks have become more restrictive intheir lending.The real estate industry is characterized by both long-term and short-term thinking that ischaracterized by a solid continuity. Our thesis discuss how the demand is in the real estatebusiness and how mature the Swedish market is for junior financingwith focus aroundmezzanine debt and where are we headed in the near future.We've reached out to the key players in the industry on both the buy and sell side of real estatefinancing but also people between lenders and borrowers that handles transaction advice. Tohave been able to implement the analysisa survey and simulation of an investment calculationwas created. This questionnaire was answered by many real estate companies with senior peoplethat had operational positionsmost associated with corporate commitments.

This thesis explores how the city of Gothenburg integrates and use social capital, defined through factors such as trust and cooperative networks, in its crisis preparedness strategies and how this can enhance the city's collective resilience. The study aims to contribute to the understanding of how social capital can be leveraged to strengthen crisis management and resilience in urban environments. The research analyzes existing quantitative data from the SOM-Institute regarding residents perceptions and self-reported preparedness actions and reviews Gothenburg's official civil defense plan for 2024?2027. By examining various aspects of social capital, including levels of trust and cooperative networks across different city districts and age groups, the analysis focuses on how social bonds and community contexts are considered in planning for handling and recovering from potential crises.

The purpose of the study is to explore how social workers work with youths that seek financial assistance and what importance gender plays in this process. The participants were six female social workers that work with financial assistance. They were interviewed and had to reflect over a case, where the client where either male or female. The results was analyzed and compared in relation to social constructive theory and gender theory. The study shows that social workers work in two parallel processes, when they decide about financial assistance and other help benefits, the formal and the intuitive.

This study is based on an ongoing debate regarding the Stockholm Stock Exchange, which centers around the possible abolition of quarterly reports. The purpose of this paper is to contribute to this debate by examining how the relationship between financial reports and stock price correlates. The study's methodological approach is based on the Capital Market Research frame-work in which an ERC model and an extended model are used to measure the relationship. Three hypotheses were formed to categorize the direction of the study, these categorizations treats the differences in impact between quarterly and annual reports on stock price, as well as differences in impact as a casual effect of company size and seasonal sensitivity. The results of the study show that quarterly reports have a stronger impact on the share price than annual reports.

The objective of this study was to investigate how power relationships between journalists and politicians were shown in the fictional BBC tv-series ?The Hour?. We wanted to investigate how these power structures is narrated by the producers of the series and what impact the narration could have to the audiance of the 21th century.We choose to analyse a total of 12 scenes from all of the six episodes, which are all set in Britain during the beginning of the Suez Canal crisis in the 1950?s, all seen from a BBC editorial point of view.In our analysis we chose to use two different kind of methods, the first one was a situation analysis and the second one a text analysis. The situation method was useful to get a perception of the relations between the participants .The text analysis we used to analyse what was said in the tv-series and to interpret underlying motives.The fictional form necessitated a personalization of power structures, in the sense that each and every power was represented by a single character; political power was for instance represented by the character of Angus McCain.

The aim of this masters thesis, based on discourse analysis and organization theory, is to study how individuals in different Swedish cultural organizations- and agencys are working with disaster preparedness.The purpose of this is to examine whether organizational structures affect different persons work, cooperation and practical application concerning disaster preparedness in collaboration with both external and internal organizations.The research shows that disaster preparedness are affected by priority issues as well as financial resources causing consequences for future work concerning this kind of issues.Another problem which is also examined and discussed in this thesis are the problematic approach to personal initiative which today is the leading operation for the organizations to deal with disaster preparedness instead of creating professional titles for the persons handles these complex issues..

Investment in hedge funds is a relatively new phenomenon for investors compared with other forms of savings. In recent years, the interest has increased among investors in investing their money in hedge funds, given the protection against declines in the market they are aiming for. Their main purpose is to generate a high return at a low risk regardless of market trends. This they can achieve by having fewer restrictions that offer more flexible investment strategies and freer investment opportunities.The purpose of this paper is to identify how the selected hedge fund strategies have performed during the recent economic downturn. We also want to clarify the claim that hedge funds exhibit a positive absolute return regardless of what the market is performing.In order to answer the purpose of the essay and its problems, we have used a quantitative method with a deductive approach in the processing of data.