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.

The Swedish e-commerce has been established for about 25 years, with strong growth from the millennium onwards. The companies that are active within it has many different backgrounds. Mail order companies were some of the early adaptors but today it is also common for companies to first create the e-commerce part of the business, before opening a store. A long list of companies has over the years come and gone, the rotation of the e-shops that are popular have constantly changed. We asked ourselves why.We wanted to get an understanding of the Swedish e-commerce, both from a business perspective and from a customer perspective.

The aim of this two-year masters thesis is to look for the Swedish public library´s core business, using theories about competence. The approach is qualitative. It is done by studying the Unesco Public Library Manifesto, the Swedish library legislation, the education in library and information science, two important Swedish library related journals and by asking public librarians about their work and point of view regarding competence.The research shows mainly two sides of the core competence of public librarians: information technology competence and literature knowledge. The conclusion is that the two meet in the idea of mass education, which could therefore be called the Swedish public library´s core business..

How do we match our education with the needs of the construction line of business and the requirementsof the Swedish National Agency for education? Is there something that we have to change?In this study I have asked our former students about their opinion of our education and I have also asked them to give me their view on what a good teacher is like. I have been able to benefit a lot from their answers in my efforts to be that good teacher. This survey took place at Facebook.The answers showed that we carry on a piece of solid workmanship. But you can always improve, try harder.

This thesis attempts to clarify the impact of cultural differenceson customer expectations of service level. Furthermore, wewant to determine whether or not expectations of service differenough to be quantifiable between two countries, Sweden andthe US, mostly regarded as similar in business practices. The conclusion showed that higher ratings on four of Hofstede?s five cultural indexes were associated with higher customer service expectations overall, and in all four SERVQUAL dimensions. This research contributes to retail internationalization and customer expectations theory.

Syftet med uppsatsen är att identifiera vilka kritiska faktorer som bidrar till framgång i integrationen av en organisation i ett förvärvsförlopp, då ett litet ägarlett företag blir uppköpt av en börsnoterad koncern. Med utgångspunkt i en hermeneutisk kunskapssyn har vi använt oss av en kvalitativ forskningsdesign och fallstudie som forskningsstrategi. Intervjuer och sekundära källor så som hemsidor, årsredovisning och resultaträkningar har legat till grund för vår insamling av data. Empiriska primärdata samlades in under intervjuer med VD och personal på det uppköpta fallföretaget samt med uppköparens representant. Data från hemsidor och rapporter, ligger även dessa till grund för vår redogörelse av förvärvsförloppet, vilket är tolkad genom teorin i en kronologisk tematik.

Title:Pecking-order i små tillverkande företag Level of thesis:Master´s dissertation in banking and auditing Authors:Mathias Klasén and Maria Waderoth Advisor:Joakim Winborg Background:The area of business financing has been well studied during the 1900´s. Many studies and theories are made with big corporations in mind, and the importance of small businesses wasn?t enlightened until the end of the 1900´s. Business financing has created a number of theories, among them Myers pecking-order theory. This theory implies that business managers prefer internal equity in front of debt and external equity.

E-business innebär att företag använder Internetteknologier eller nätverksteknologier för att skapa större affärsnytta i deras affärsprocesser. För att kunna genomföra automatiserade affärsprocesser krävs att de olika system som används är interoperabla, d v s kan kommunicera och fungera ihop på ett effektivt sätt. Målet med Web Services är att skapa hög interoperabilitet, vilket gör denna teknik lämplig för e-business. Företag kan specialicera sig på att skapa specifika Web Services. Dessa Web Services kan sedan vara byggstenar åt andra företags tjänster. Det krävs då att Web Services kan integreras på ett bra sätt så att de verkligen bildar en affärsprocess. Därför är även frågor kring hur integration mellan Web Services ska gå till, viktigt ur ett e-bussiness perspektiv. Det vi kommit fram till är att det går att minimera integrationsproblemen genom att anvä nda de mest standardiserade protokollen och följa vissa riktlinjer vid skapandet av Web Services.

Business valuation is something that is carried out on a daily basis and relevant to both small and large businesses. Valuations are often long and complex processes that may be difficult to understand, even for those who have received an education in the field. In this thesis, we try to create a better understanding of how this process works.   Since we are aware of many aspects of the theory behind business valuation, but very little insight into the practical activities, we have chosen a deductive approach, i.e. to go from theory to empirical data.   The conclusion is that the methods presented in the theory is largely used in practice, and that the process of valuation mighty seldom differ between valuations. For the seller to be able to charge a higher value for their companies, it is important to have knowledge of, and review the value-creating factors in the company.

Internet commerce is nowadays a well known phenomenon. There is awareness that a lot of newly created companies operate their business through the Internet. You can see a tendency where many young people try to establish an Internet business with the hope of success and expansion on today?s fierce market rivalry. To achieve success, companies have to consider factors like business concept, logistic knowledge, future vision, resources and contacts when initializing their business.Having this in mind, we can clarify the purpose with this paper: ?To analyze in what way On-line shopping companies that sell consumer electronics, cell phones and music/entertainment products, have expanded? The paper is based on telephone interviews with three On-line shopping companies.

Abstract Title:                               Goodwill ? differences and similarities between how IFRS and U.S. GAAP treats goodwill Level:                              One year master, 15 credits Author:                           Oscar Larsen and Thomas Karlsson Supervisor:                     Leif Carlsson Examiner:                      Cecilia Lindh Year of publication:      2011 The main issue:              What are the differences and similarities of the treatment of goodwill between the U.S. GAAP and IFRS? What can the transition from U.S.

The field of the social economy and of the work integration social enterprises (WISE) in particular, is for many a more or less unknown area. Unlike ordinary enterprises the WISE's are different due to their aim of integrating disadvantaged people through work. In comparison with other small enterprises earlier research has shown that the WISE's are dealing with challenges regarding recruitment, participation, leadership, sustainable business ideas but above all, the access to funding. The purpose of this essay has therefore been to examine and analyze the financial situation of eight WISE's located in the Stockholm County. The results indicate that half of the enterprises perceive their economic situation as very unstable and as an obstacle to their further development.

Företag blir allt mer globala och investeringar i utländska företag blir allt vanligare. Att investera över gränserna kan vara komplext då redovisningsreglerna länge skiljt sig åt i olika länder. Behovet av att reducera skillnader som finns i redovisningen har länge varit stort. För att komma till rätta med detta tog Europaparlamentet år 2002 ett beslut om att införa International Accounting Standards/International Financial Reporting Standards (IAS/IFRS) inom EU och en process inleddes som innebar att alla medlemsländer ska redovisa enligt IAS/IFRS. I och med att Sverige är med i EU ska alla noterade företag i landet upprätta sin koncernredovisning enligt IAS/IFRS-standarderna från och med början av år 2005.Vårt syfte med denna uppsats är att beskriva hur redovisningen av svenska bankers finansiella instrument har förändrats i och med införandet av IASB:s redovisningsstandarder.

The public relations business has grown from almost nothing to a large international industry the last decades. Throughout the history the industry has struggled with a lot of critique and public relations has become a negative symbol for manipulation of information. Because of this negative view of the industry and the medial change taking place, the purpose of this study is to investigate how two different generations think about public relations. More accurate, the study will through a qualitative interview study explore how young people from a highschool in Luleå and elder people from Luleå township thinks about pubic relations, and most imortant why they have this particular view. By creating four focus groups, two with men and two with women, this also enables a comparative study between the gender. The focus groups were later analyzed and compared to two selected groups of theories on public relations, the theories were positive and critical theories compound in two categories.

Introduction: Two women die every hour due to pregnancy and childbirth relatedcomplications in Bangladesh. It is well known that a strong midwifery profession is the key toachieving safer childbirth and it is the right of every woman to have access to a fully trainedmidwife and to a safe delivery. However this is not the case in Bangladesh. Today, theexisting nurse-midwives are not fully utilized for the midwifery services. The profession ismal-distributed, functioning as multi-purpose service provider and are not recognized as aseparate cadre of midwives.