Essay in political science, C-level, by Ronak Bozorgi, fall semester 2007. Tutor:P.O. Norell. ?The affect of financial decline on politician?s activity.

Purpose - To analyze the relationship between supply chain management maturity, supply chain performance and financial performance in small and medium-sized enterprises (SME:s).Design/methodology/approach - The data comprises 15 SME:s that participated in a local logistic study in Gävleborgs län. The levels of supply chain mature within these firms were based upon an interview study and the financial performance of the firms was then examined using financial reports-based data.Findings -The results of this study indicate that there is a strong relationship between SCM maturity and SC performance in SMEs, some relationships between SCM maturity and financial performance, as well as some relationships between SC performance and financial performance. This means that if firms use maturity indicators in the SCOR areas to improve their processes, they will most likely achieve a positive effect on supply chain performance and probably also on financial performance. The result implies that the supply chain maturities in these firms are higher than expected with no one at the adHoc level.While this study is based on a rather small number of participating firms, it would be valuable to further test the significance of the indicated correlations between SCM maturity and performance in a large-scale survey.Research limitations/Implications - The research is an attempt to understand supply chain maturity and it´s implication on financial performance. Developing supply chain maturity is an opportunity for a company to gain superior performance.

Background: The interest in shares has increased over the years, despite several stock market crashes. One reason for this is the emergence of stock trading online,which makes it easier for individuals to trade in shares. However, there has been much criticism towards financial analyst with the lack of fundamental basis to support their recommendations.Objective: The purpose of this study is to examine the share valuation models swedish financial analysts today applies and consider appropriate. A comparison will also be carried out in previous studies, to see if the application of the modelsand their suitability has changed.Method: The study used a qualitative approach with deductive approach. Semistructured interviews were conducted and the basis for the study's primary data.The theories and previous studies obtained through secondary data.Results: Our results demonstrate that no single model applied, is appropriate.

Bakgrund: Historiskt sett är begreppet cancer mycket laddat. Det har förknippats med mycket skuld,lidande utanförskap och död. En ökad förståelse för patienters olika strategier vid livshotandecancersjukdom kan hjälpa sjuksköterskan att stötta och styrka patienten. Sjuksköterskan kantillsammans med övrig sjukvårdspersonal hitta åtgärder som kompletterar patientens strategier för attfå styrka i sin hantering av livssituationen. Relevanta begrepp som beskrivits är palliativ vård, stress ochstressorer, distress och psykologisk distress samt Coping/copingstrategier.

The thesis tries to answer how a combination of financial metrics and marketing metrics can improve strategic decision making. The purpose is to develop a strategic working method for general dealers. The method is based on the two theoretical frameworks "The strategic resource model" and "The importance-performance matrix". The suggested method is being tested in a small retail store environment on the Swedish market. The result of the test shows that a better suited strategy can be developed when this strategic method, which combines financial metrics with marketing metrics, is being used.

Accounting is a well discussed topic, and an important tool that allows stakeholders and others to interact with the companies. To gain credible reports, the companies require maintenance, activities and monitoring. Wholesalers account for approximately 20% of Sweden's net and is increasing at a steady pace. Few studies on wholesalers are acquired and the internal control has shown to be important for the preparation of the financial statements.Therefore the study will be focusing on the smaller wholesaler?s internal control, all the way to the financial statements.

Bachelor thesis, Business Administration and Economics Programme, School of Business and Economics at Linnaeus University in Va?xjo?.Spring of 2015 Title: Performance measurement from a cost leadership perspective - A case study on Gekås.Authors: Adrienn Csiszer, Hannah Lundberg & Helena WennerströmTutor: Eva GustavssonExaminer: Karin Jonnergård Keywords: Performance measurement, Performance measurement systems, Generic strategy, Cost leadership strategy, Financial and non-financial measurements. Purpose: The purpose of this study is to examine how a company with a clear cost leadership strategy chooses to work with performance measurements, with a view to comparing a practical example to theorethical approaches. Methodology: The method chosen for this paper is a case study on Gekås AB. The presented data were collected through interviews conducted with four employees on Gekås. Conclusion: The study concludes that for a business with cost leadership strategy the financial measurements are more important than non-financial meausurements. For Gekås it is important to keep the performance measurement simple and understandable for the employees. They only use three measurements (sales, hours and sales per hour) in planning and in evaluation.

This degree project aims to evaluate alternative methods to the unanaesthetized castration of piglets. Castration of piglets is performed to prevent the development of boar taint. Boar taint can cause great financial losses for the pig manufacturer. Unanaesthetized castration of piglets is not regarded to be satisfactory from an animal welfare perspective and the procedure will for that reason be outlawed in the near future.Several alternative methods are used in countries all over the world with promising result. The purpose of this study is to evaluate if this methods could be applied in Swedish pig production.A literature study has been combined with interviews; field studies, questionnaires and a small study on male pig production.To be applicable to and applied in Swedish pig production the alternative method must be financially accepted by the manufacturers but also accepted from an animal welfare perspective.Castration is the only way to guarantee a meat free of boar taint.

Syftet med uppsatsen är att beskriva Financial Statements Insurance och diskutera om en användning av modellen skulle innebära någon förbättring beträffande dels förtroendet för de finansiella rapporterna, dels säkerställandet av revisorns oberoende. Som helhet har vi genomfört en kvalitativ undersökning. Vår undersökning innehåller emellertid. Den första delen är en undersökning av befintlig litteratur Den andra delen, den kvalitativa, består av intervjuer genomförda med representanter i de branscher vi anser vara relevanta för vår undersökning. Genom analys av undersökningen har det framkommit att Financial Statements Insurance inte har något användningsområde i realiteten.

In this paper we investigate 67 Swedish buyouts in the manufacturing and retailing sector between the years 2004-2012. The purpose is to measure changes in a set of financial key ratios to see if private equity firms are able to improve performance in their portfolio companies compared to a peer group consisting of other firms within the same industries. Furthermore, we examine if there is a difference in the change of the financial key ratios between private equity-owned firms in the two sectors. The key results are that the private equity owned firms have not outperformed their peers with respect to the chosen key ratios. We also conclude that there is no significant difference in the change of the financial key ratios between private equity-owned firms in the two sectors..

The accounting of today results in reports that are valued according to one kind of value.There are advocates who recommend that the accounting should be expanded by one orseveral columns, which would enable that other methods of valuation could be used. In thisessay we examine how the ?multi column reporting? can alter the outcome of a financialanalysts? valuation procedure.In this essay we used existing theories about the financial analysts? usage of information toreach the lack of information we found and which we aim to erase whit this essay. To do thiswe studied decision theories and theories regarding information processing, and by interviewswith three financial analysts. After we collected the information needed for the analyses, wethen also compared the results of the interviews with related theories.The theories about decision in this essay concern whether a decision is based on rationality,bounded rationality or irrationality.

Huvudsyftet med denna uppsats är att undersöka effekterna av aggressionsersättningsträning (ART) program på tre kriminalvårdsanstalter och två frivårdskontor. Huvudfrågeställningen som belyses i studien är: förändras deltagarna i ART-program med avseende på empati och attityder till kriminalitet? För att besvara dessa frågor har vi utfört för- och eftertester på tre kriminalvårdsanstalter och två frivårdskontor. Instrumenten som användes i testerna är Davis Interpersonal Reactivity Index (IRI) och Mill's Measures of Criminal Attitudes and Associates (MCAA).Slutsatserna som kan dras utifrån denna studie är att den emotionella empati-komponenten "personal distress" visar en minskning som kan förklaras av interaktionen med ART.The aim of this study is to investigate the effects of Aggression Replacement Training (ART) program in some of the prisons and probation authorities of the Swedish correctional system. The specific questions we are trying to answer are: (1) does ART-program change the clients' empathic concern and (2) does ART-program help in changing participants' attitudes towards criminality? This investigation is based on a quantitative inquiry consisting of Interpersonal Reactivity Index (IRI) and Measures of Criminal Attitudes and Associates (MCAA) tests.The overall results of this study indicate that the emotional empathy-component "personal distress" shows a statistically significant reduction, which can be explained by the interaction with ART..

Background and problem: Higher and other demands are made on management control systems in organizations which have a superior non-financial objective. Systembolaget, a state-owned company with monopoly to sell alcoholic beverages in Sweden, combines two main objectives which can be considered as conflicting, one financial target and one superior non-financial public welfare target. The research questions are focused on the translation of information through the organization?s levels and if the management control system makes it possible to run the organization according to both of the two main conflicting objectives.Purpose and Delimitations: To describe, analyze and evaluate how management control can be used in an organization, which is not profit maximizing and has both non-financial and financial objectives. The essay does not try to describe or draw generalized conclusions regarding general perspectives on Systembolaget?s assignment and objectives.Method: A qualitative and evaluative case study based on interviews with five employees at different levels in Systembolaget has been carried through.

Syfte:Huvudsyftet med vår uppsats var att testa om ett antal utvalda oberoende variabler påverkar skuldsättningsgraden i svenska börsnoterade industriföretag från 2003 till 2007. Detta utförde vi med hjälp av ett antal utvalda teorier och modeller. Vidare använde vi oss av respektive företags årsredovisningar. Metod:Variablerna undersöktes i två olika steg. Först genomfördes en enkel regression för respektive variabel, detta för att undersöka om ett samband mellan varje förklarande variabel och den beroende variabeln skuldsättningsgraden kunde säkerställas statistiskt.

Background and problem: Financial reports are created for the users as decision support. Stakeholders are often subjects to information asymmetry. Banks represent one of the primary stakeholders and financiers of a company, and place great emphasis on financial reports in their credit assessment process. The question is, however, how useful the financial information actually is. According to previous research, banks consider accounting information as troublesome in some respects, mostly due to accounting choices and judgments.