Nystartade mjukvaruföretag som står i begrepp att lansera en B2B-mjukvara på internet har speciella förutsättningar då företagets främsta tillgång ? mjukvarukonceptet ? lätt kan återskapas av andra aktörer och därmed begränsa möjligheterna till värdeskapande. Konkurrensövertaget är lättförgängligt, vilket kräver ett grundligt strategiskt förarbete. Syftet med examensarbetet är att utreda hur Blue Ocean Strategy (BOS) då kan användas för att hitta ny lönsam målgrupp och alternativ strategisk ansats. Bakgrundsmaterial samlades in från strategimöten hos intressenten och dess affärskontakter.

This report intends to analyze the difference between the original rules and a modification of the rules for the Scandinavian version of the world famous dice game yatzy (yahtzee). Several works are made previously existing strategies for yatzy and Yahtzee.The study was conducted using the optimal strategy calculated and implemented in the programming language Java. The execution of the application to create the file containing the optimal strategy was running on leased powerful servers from Amazon and took just over six hours each.A simulated player played 100,000 games based on the strategy, to obtain data which then was used to plot graphs and analyze the expected score and its standard deviation. The expected value (mean) and standard deviation of the score for the possibility of three or four throws were 233.00 ± 44.82 and 280.07 ± 41.25.In view of the results drawn the expected conclusion that the four possible throws provides increased probability of getting a high score, unlike the case where the player may only be able to throw the dice three times. The fact that the variance is lower in the case of four throw session is equivalent to that the likelihood to get close to the expected value increases..

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

The purpose of this essay is to examine wage-earners' investment funds from the ideological point of view. Were they in any way an integrated part of social democratical democratic socialism and reformism? I emphasize Olof Palme´s ideological idea of democratic socialism and reformism, and how he handled the issue. How did the question of these funds correspondent with the basic ideological points of view, and what was the standpoint of Palme in this issue.My method is built upon a deep study and analyses of SAP board of party and the standing committees protocol in the light of Olof Palme´s and SAP's ideology. I even use information from literature, inquiries and dissertations.

Hur ska SFI-eleverna snabbast möjligast kunna lära sig svenska? Det ärmånga intresserade av att få veta. Det debatteras frekvent i media och ett flertalforskare studerar svenska som andraspråk i termer av investment (uttryckerelevernas satsning i form av språkinlärning och satsningen påverkas såväl avderas egen insats som av det omgivande samhällets), integration, segregationoch social identitet nu.Studiens syfte är att beskriva tre SFI-lärares uppfattningar om vilka faktorersom påverkar SFI-studerandes svenskinlärning. Frågeställningen är följande:Hur ser lärare på språkinlärning, social identitet, investment och integration,samt eventuella samband däremellan? En kvalitativ intervjustudie genomfördes.Tre SFI-lärare anställda på komvux i en medelstor svensk stad har intervjuats.Det teoretiska ramverket för tolkning av materialet är ett försök tillhermeneutisk ansats inspirerad av kritisk teori, som möjliggör en interaktivprocess mellan intervjumaterial och teori.

The purpose with our study is to investigate why Capgemini adopts the Rightshore strategy, how they implement this strategy and how it affects Capgemini?s core competence. We also aim to look at how the company?s knowledge management is supporting the offshoring strategey, in addition to how Capgemini ?keeps control of? its core competence in following the trend of offshoring to India?.

The report is a result of a bachelor thesis at the department of business administration, School of Business, Economics and Law, Gothenburg University, spring term 2008. The study examines the potential return of Swedish Venture Capital firms? Cleantech investments, carried out in 2006 and 2007, compared to the return on their other investments.The study has identified a number of factors affecting the return. These have been classified within three areas: the characteristics of the Venture Capital investment, the characteristics of the Venture Capital firm and the market potential for Cleantech. The impacts on potential return for these factors are investigated by means of an interview survey with 18 Swedish Venture Capital firm covering 45 investments in Cleantech.Our research indicates a worse potential return on Cleantech investments compared to other investments.

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.

Hedge funds have the past few years become an increasingly popular investment alternative and in the last decade hedge fund assets managed have quadrupled to USD 2000 billion, a growth rate of around 25-30% per year. One explanation for this substantial increase is that hedge funds' minimum limits on capital invested has declined, which have made ??them available to retail investors. The recent turmoil in financial markets has also contributed to investors finding their way to hedge funds, whose goal is to generate stable returns regardless of how the market develops.Using Sharpe?s, Treynor?s and Jensen's performance measures, I have investigated whether hedge funds manage to generate higher risk-adjusted returns than traditional managed funds.

This essay is a study of the motives and driving forces affecting how a food producer looks at, and incorporates, an environmental-labeling and its impact on their organization and strategy. Driving forces and motivations is an important part of a business strategy and impacts its content and its expression. Sustainability can be part of the overall company strategy but could also define the entire company. This study has shown that the main motive for working with eco-labelling is a genuine interest in issues concerning sustainability. This creates an opportunity for the company to communicate their environmental policies to their customers. For a company that works proactive and innovative with sustainability and climate issues, the new climate framework does not mean any major organizational or strategic changes.When the framework is incorporated in the organization the farms need to be analyzed with a climate impact perspective. This essay shows that this process, together with tools developed to handle the framework, make change in the way dairy farmers think and how they relate to their daily work..

People who invest capital in promising projects as a profession are called venture capitalists. They are constantly looking for new investment opportunities. Recently, media have observed a growing interest in forest land as capital investment. This is because several fund and investment company market the possibility of safe return through investment in woodland, both in Sweden and abroad. When an investment in forests is seen as an acceptable investment option, focus turns to nearby areas, namely agricultural land.

Problem: Is the free cash flow a value relevant accounting measure in relation to the Swedish stock market?Objective: The aim is that by using an Investment Strategy to examine whether the free cash flow is an accounting measure that could be perceived as value relevant in relation to the Swedish stock market.Method: The paper is based on a quantitative survey of empirical evidence that has been collected from companies listed on the Large and Mid-Cap lists of the Swedish stock market.Theoretical Frame of reference: value relevance, cash flow, portfolio theory, drive theoryResults: It was concluded that the study results conform to the Finnish survey results. The portfolio shows higher returns than the OMX index..

This study is about the potential advantages as an investment option in a portfolio. The study shows that the incorporation of bitcoins in a portfolio, even to a small degree, gives significant increases of both risk and return. The different studied portfolios sharpe ratio rises, which in turn shows that the risk reducing return increases when bitcoins is used as an investment option.This study is based on Virtual Currency, Tangible Return: Portfolio Diversification with Bitcoins by Brière, Oosterlinck and Szafarz. The authors of this study have compared their own results with the study mentioned and seen its similarities and differences. The study investigated a total of eleven different assets percentage return over 192 weeks ranging from July 2010 to March 2014.

This study is an investigation of a sub community within the community of Hovsjö. The local government has financed a project in Hovsjö which is intended to bring about positive development. The prior object of this paper is to describe the project, it?s planning, it?s methods, it?s carrying through, and it?s goals. This study presents the district of Hovsjö in Södertälje.

After the 9/11 attack the United States declared war against terrorism, which launched a conflict between indefinable transnational networks and states. In this war it became clear that the strategies used in traditional wars between states were not sufficient. New strategies have been discussed, but without any concrete results.In this thesis assassinations of terrorist leaders ordered by states is being presented as a possible strategy in the war against terrorism. Assassinations have been used in all times to shift political power but is today not morally accepted. This thesis aims to show that when used under the premisses of the just war theory, the strategy can be equally morally justified as any traditional war.