Sammanfattning Uppsatsens titel: Metodikutveckling för investeringar i humankapital Seminariedatum:8 juni 2007 Ämne/kurs: FEK 591 Magisteruppsats, Företagsekonomi 10p Författare: Frank Fagerlund, David Gustavsson och Johan Lundquist Handledare: Ekonomie doktor och lektor på Lunds Universitet Christer Kedström Fem nyckelord: Humankapital, DCF, ROI, reala optioner och Strategy Canvas Syfte: Syftet är att utveckla en metodik för att underlätta beslutsfattandet för investeringar i humankapital. Metodiken ska kunna användas för att identifiera, strukturera och beskriva investeringens effekt, och på så sätt minska osäkerheten vid beslutstagandet. Metod: Författarna har valt en teoriutvecklande studie med deduktiv ansats. Genom ingående litteraturstudie av modeller och metoder för investeringar, humankapital och strategiska verktyg skapas en teoretisk referensram för analys av problematiken vid investeringar i humankapital. Författarna använder sig även av ett fallföretag med syftet att få inblick i det praktiska arbetet bakom investeringar i humankapital.

Background: During the 2000s, there has been an increased interest in studying business management and strategy implementation with customer focus in public organisations. To achieve business goals it is important to continuously work with strategies to meet customerdemands for increased efficiency and service. Purpose: The aim of the essay is to examine how to work on strategy implementation in a municipal real estate company from a management perspective in order to achieve overall goals. Method: The study?s methodology is a case study based on qualitative telephone interviews that were conducted with representatives in managerial positions from various levels of the company. The choice of the qualitative data was considered relevant in relation to the chosen topic of the thesis. The empirical data was then compared to the theoretical framework of the thesis. Results: Strategies guide the company to achieve the overall goals, which are later on broken down into operational targets.

Export is a top priority for Sweden's economy but for Swedish companies it may involve uncomfortable risks of exporting without sincere consideration. When the United Nations Security Council puts an embargo against a country, this often mean an import and export restriction. The thought is to push undemocratic regimes into respecting human rights. When the embargo is in force, however, the parties are not able to fulfill their contractual obligations, which practically means that the agreement will be suspended. The problem is what happens when an embargo is in force for a longer period of time.

This study examinates technology's traumatic impact on the male subject in The Atrocity Exhibition by J.G. Ballard. In my analysis I show how the protagonist uses a fetischistic strategy in order to make sense of the trauma that technology embeds. Paradoxically it proves to be the agent of his trauma, but also functions as his shield. The machine is thus in a position of the hinge, the point in a structural system that both enables and deconstruct the system.

The aim of the research project ?The menacing immigration and ideal Swedishness:A semiotic analysis of the Sweden Democrats campaign films? was to highlight how ethnicities are portrayed in five different campaign films produced by the Swedish party the Sweden Democrats (Sverigedemokraterna). The applied theories are stereotypes, binary oppositions as well as the theory of whiteness and blackness. The method used to analyse the campaign films are semiotics, and the tools denotation, connotation, anchoring, relay, metonymy and myths. The results show that a person?s skin colour is of minor importance.

Background and problemThe Swedish mobile market is highly competitive despite the oligopoly that currently exists. A short product life cycle together with fads and new innovations puts pressure on the operators to respond to the ever changing environment and to develop and adapt their strategies after it.As a previous study regarding a specific operator?s strategy was cancelled due to the extensive confidentiality surrounding it, an interest was sparked to perform an industry analysis as this is clearly something the actors spend a great deal of time on developing. The launch of the 4G network will offer new opportunities for the operators regarding products services. It may also impact the competition on the overall market.PurposeThe purpose of this thesis is to present a deep analysis of the industry and give the reader a comprehensive picture of existing conditions.

This paper investigates whether the traditional accrual based trading strategy first documented by Sloan (1996) can be refined using fundamental analysis. Specifically, this is done by implementing the composite signal F_SCORE introduced by Piotroski (2000) to identify financially strong or weak firms. We find that by applying both investment models simultaneously, in a model we call P_KOMB, the mean market-adjusted return earned by an investor exploiting the accrual anomaly can be increased by 14.8% annually. This is achieved by taking a long position in strong firms (as defined by the composite signal) in the lowest accrual portfolio, while an offsetting short position is taken in weak firms in the highest accrual portfolio, repeated annually between 1997 and 2007. Consistent with prior studies, positive market-adjusted returns can be attained through assessment of accruals as well as key value drivers found in historical financial data.

Hållbarhet handlar om att främja välfärd nu, och i all tid framöver, genom att ta hänsyn till egologiska, sociala och ekonomiska aspekter. Det handlar om att tillgodose dagens behov utan att förstöra möjligheterna för kommande generationer att tillgodose sina.Vårt examensarbete undersöker förutsättningarna för hållbar möbelproduktion. och vi gör detta genom ett flödesschema som skall användas vid uppstart av hållbart producerande företag. Idén bygger på att råvarorna utvinns och förädlas inom en femmilsradie.Vi hoppas kunna åstadkomma en djupare relation mellan användaren och objektet än vad endast köpande och ägande ger. Vi har valt att tydliggöra konstruktion och uppbyggnad, samtidigt som formen uppmanar förnuftet till kritiskt ifrågasättande av stabilitet och hållbarhet både konkret och i ett vidareperspektiv.

Podcast is a new audio media in Sweden and has become larger and increasingly more popular in the past few years. In line with this, companies have seen the opportunity to use this type of marketing in the new coveted media and have created a new marketing tool in the form of sponsorship. Previous studies in this field indicate that this is a very effective method to reach a broad audience, but it still is a relatively new area with very little research in existence today. This study is an analysis of how receptive listeners are to marketing through podcasts and the ability companies have to create a sustainable and effective strategy for successful marketing through this type of medium. The collection of data for this study consists of two different qualitative interviews, the first one with listeners that were chosen, and the second with the sponsor company for two of the largest podcasts in Sweden. The essay´s empirical evidence shows how receptive listeners are to marketing via podcasts, what their podcast habits look like, what form of approach in marketing they prefer, and how often they take part in different offers. From the interviews with listeners and sponsoring companies in the study, it is concluded that the best and most effective strategy for marketing through podcasts is to weave advertising in the conversation and therefore increase the credibility and disturb the listener as little as possible.

The concept of the work-first principle (arbetslinjen) might be considered old, but still serves as the main principle as well as an instrument in the Swedish labour market and social policy today. The original idea was that work and willingness to work was to be rewarded, especially due to a common opposition against the passive receipt of grants. The general definition of work, today, is that it is something desirable that should be achieved and that unemployed primarily will be offered training or work rather than grants and subsidies. When the Moderate party re-launched themselves as Sweden's "workers' party of today", in the beginning of the 2000's, the concept was brought back into the spotlight. In the elections of 2006 and 2010, the labour market was widely debated and become a controversial issue, with the concept of the work-first principle playing a major role.The purpose of this thesis is to analyse and problematize how the concept was presented and explained in the nationwide newspapers Aftonbladet and Svenska Dagbladet during the 2010 elections, this in order to increase the understanding of the concept?s contemporary definition and policy implications.

The intention of this study is to perform a content analysis based on a theoretical framework founded on multi-level governance, MLG. The thesis examines the formal changes within employment politics between 1999 and 2004 (Sweden´s action plan for employment) and 1998 and 2007 (the spring budget proposition). I will investigate how multi-level governance has effected the Swedish employment politics. Furthermore, the purpose of the thesis and the questions under consideration are: How have the formal structures within Swedish employment politics changed since Sweden?s admission to the European union, particularly during the periods 1997-2008 and 1999-2004? And: How do the changes in Sweden, together with the European union directive concerning employment, coincide in the so-called employment strategy?While performing the analysis I have focused on multi-level governance.

This study aims to map the opinions and attitudes of lokal elected officials regarding corruption and corruption preventing measures. The study also attempt to determine weather opinions differ based on the interviewed party political affiliations. The study material of the thesis is therefore largely based on interviews with elected representatives from the municipalities; Älmhult, Lessebo and Tingsryd.  .

The abscence of the brazilian artist Tarsila do Amaral (1886?1973) in the general art history is investigated, using the colonial structure as a starting point. In South America she is regarded as one of the greatest artists in modern time, in the rest of the world she is more or less unknown. The conclusion is that the colonial mechanisms are still in progress in our assumed postcolonial world, and has excluded Tarsila do Amaral, and the anthropophagic movement she was a part of, from the art history. The study points out the importance of looking into this neglected artist and the historic event.

The retailing industry has an extremely high density of brands. In order to differentiate its offer, both retailers and suppliers, are constantly forced to come up with new ways to launch their products. A collaborative strategy between two brands is called co-branding, which means that both the private label and the supplier's brand are displayed on the new product packaging. Several studies have shown that a co-branding strategy is successful, but many operators are still reluctant to use co-branding in fear of long-term losses due to potentially damaged business relations. The objective of this study is to explain how the product- and brand related value for customers, retailers and suppliers is affected by co-branding between private labels and national brands.

This subject of interest in this paper is the ideas expressed and formulated in the making andinauguration of the Branting-monument at Norra Bantorget in Stockholm. The initiative for a monument honoring the late Social Democratic leader Hjalmar Brantingwas taken at the Swedish Social Democratic Party Congress in 1928. In 1935 the party board decided to give the task of designing the monument to the much renowned artist Carl Eldh. A national fund-raising campaign for the monument was also initiated. In1942 the model of the monument was completed, but because of the war it was stored in a shelter.