Recent studies show that manufacturing companies to a larger extent use historical cost accounting in their internal accounts, at the expense of calculated costs. The explanation behind this is claimed to be that firms are subject to careful scrutiny by the stock market. Consequently, top management stresses the need of evaluating all parts of the firm from external accounting. However, lower management levels express a general concern that the incentive to invest in machines will decrease. This master thesis aims to investigate whether or not there is an objective reason behind this concern.

The Swedish agriculture has gone through some changes and there are more changes coming in the near future. The structure is mowing towards bigger units. The average age for the Swedish farmer is high, and a great number of agricultural enterprises are going to get an owner from the next generation within the family. The aim of this thesis is through case studies examine the economic consequences of transfer of agricultural holdings. The methods in change of generation that this essay treats are changes of generation, in the form of gift and purchases.

Purpose: The purpose of this master thesis is to investigate how a pricing capability can be developed on a general as well as on a practical level in an industrial company working on the international business-to-business market. Methodology: We have conducted a case study of the work on pricing at Triton. After mapping the events we have evaluated the results. We have conducted interviews with people with information concerning Tritons work in the Pricing area. Theoretical perspectives: The theory includes organization and structure, pricing for the market with emphasis on transactions and theories on how to understand the customer.

Background: The difference between the market value and the book value of the companies has dramatically increased. One explanation is that the inflow of capital on the market has increased. Another explanation is that companies have a larger share of intellectual capital. The question is how this has influenced the company-valuator's use of valuation-models? Purpose: The purpose of this study is to find out what relevance the substance valuation model has, the DCF-model has, and also discover new valuation-models, among company-valuators.

Abstract The purpose of this essay is to find difficulties and risks in the re-engineering process when restructuring to Model-View-Controller (MVC). A thoroughly theory study has been conducted to be able to understand the important steps in the re-engineering process. The methods and concepts of this essay are re-engineering, UML, system development life cycle, design patterns and MVC. The science approach used is design science where the artifact being developed are a set of models.In the analysis phase of the process the system is analyzed. The result of the analysis is notes of difficulties found and models showing the structure of the system.

This thesis is seeking to explain why policy change come about. This is done by applying a part of Karin Lindgrens dissertation Vad styr ledaren?. The research evolves around the term pressure and the hypothesis are that policy change come about when there is middle range pressure on the decision-maker. Low and high pressure results in no or small policy change.The thesis is done as a case study where the economic crisis in Thailand 1996-1999 makes my case.

The wild boar Sus scrofa population in Sweden has increased rapidly in the last decades which has led to conflicts among stakeholders, for example due to crop damages in agriculture. Thus, there is an urgent need of quantified goals and effective strategies for wild boar management. To develop such strategies, knowledge on population dynamics is fundamental. In this study a deterministic matrix model was used to estimate population growth, based on previously published data. The exponential growth rate for a wild boar population was calculated to 1.48.

Foreign invested SMEs have recently become increasingly interested in China. The enterprises are in this report categorized as second wave companies since they follow the footsteps of previous pioneers, of which mostly were larger companies. The ambitions of the SMEs are either to sell products on the ever expanding Chinese market or to utilize the potential of low cost production for global markets. The existing literature is fragmented and solely based on the experience of larger companies. We believe that SMEs are facing new and different challenges, and thus a new generic theoretical frame work is desirable.

In light of the coming workforce shortage in Sweden the competition for human capital will be intensified on the market where employers compete in order to attract skilled labor. The competition will be most noticeable in the knowledge-intense industries, where the employees are seen as the companies? most valuable asset. The purpose of this paper is to examine how small knowledge-intensive companies can improve their position in the labor market by using the HR-model People Capability Maturity Model in order to affect their companies' Employer Brand. We take the basis of the theoretical framework in which we examine and identify the key dimensions of the Employer Brand concept and present the People Capability Maturity Model more closely.

Computers together with Internet have been growing enormously, during the last decade and the area of information technology has been growing in the same speed. As long as the surrounding environment evolves, the business models must within the IT-area, keep the same pace. So, how do business corporations handle this change to attract customers? How do the dominant business models look like? In many cases, they are apparently much the same. But what differences can we see and what areas can be improved? We have showed that the IT area isn?t just one, it consist of several segments.

In this study we pose the question if you through finding patterns in implementation of checkpoints can find ways to tailor the experience of the game A Story About My Uncle to hardcore gamers. To find out the answer we had hardcore players playing a modified level from the game A Story About My Uncle that was used as stimulus material for the following focus group interview. The analysis of the gathered material resulted in four patterns that can be used when implementing checkpoints to tailor the experience of the game A Story About My Uncle to hardcore gamers. Elements of checkpoints that our study showed to be important when it comes to how the game is experienced are density, placement and clearness..

Title: Time to renovate ? The effect of communication on the relationship between company and customer in a change situationCourse/subject:Busniess administration, Leadership, 15hpAuthors:Fredrik Elghag, Ossian OlssonTutors:Ingemar WictorKeywords:The Million Programme, Communication, Relationship Marketing, Tentant, Landlord.Problem formulation:How does communication affect the relationship between company and customer in a change situation?Purpose:Examining how different parts of a communication process affects customers trust, commitment and loyalty to their company.Theoretical framework:The starting point for the study?s theoretical perspectives have been Morgan and Hunt?s (1994) previous studies on relationship marketing and Laswell?s (1948) communication model.Methodology:The paper is performed with a qualitative research approach and a deductive approach to answer the research question. Personal interviews were conducted with four employees in real estate companies and two tenants in each company stock.Conclusion:We have found that communication affects the relationship between company and customer. Tentants have experinced credibility of businesses is important for them to have a confidence and loyalty in the relationship. .

This thesis analyses the cost accounting system KPP and its use within the Swedish health care. KPP is designed to calculate and assign health care costs to individual patients. This would facilitate evaluations and comparisons of the costs for certain diagnosis, patient groups or clinics with a different mix of diagnosis. The study investigates the following questions: 1. Does the KPP-model theoretically work as a cost accounting tool for health care purposes? 2.

ABSTRACTDenna uppsats var en undersökning av motivationsarbetet på ett hälsoföretag i Sverige. Syftet med undersökningen var att beskriva vad hälsoföretaget använder sig av för teorier och metoder för att motivera sina klienter. Uppsatsen baserades på fyra intervjuer och två observationer. Personerna som ingick i undersökningen var alla anställda på företaget. Ledarna använder sig av olika teorier och modeller för att motivera sina deltagare.

A current debate is going on in Sweden about the health-care organization, how it is structured today and how it should be structured in the future. Despite major changes in the county council structures, they still got problems with for instance economy and the providing of staff. As an answer to these problems new solutions are being developed.In this thesis I examine such a solution consisting of cooperation between county councils. The aim of the thesis is to examine how and why the county councils in Sörmland and Västmanland have made a decision regarding cooperation over the administrative border.My contribution is to construct a model over change and decision processes that can be used in other cases as well. The conclusion is partly that the decision to cooperate is built on changing structural factors, such as economy, demography and medical development.