Syfte Studiens syfte är att utvärdera internprissystemet på Blekingesjukhuset i Karlskrona. Metod Uppsatsen är en fallstudie av internprissystemet på Blekingesjukhuset i Karlskrona. För att tillföra en viss bredd till utvärderingen utgörs vårt empiriska material av intervjuer med såväl verksamhetschefer, planeringsstrateg, controllers samt sjukhusets ekonomidirektör. Med avsikt att underlätta presentationen av studiens resultat och utvärderingen, som sådan, har vi utformat en utvärderingsmall baserad på den information som samlats in under våra intervjuer. Slutsatser Studien pekar på att sjukhuset använder internprissystemet i syfte att skapa kostnadsmedvetenhet bland de anställda, för att på så sätt förhindra överkonsumtion av tjänster som utförs internt.

The purpose of this thesis is to bring insight into and understanding of how the market for emission rights in Europe currently works and what problems it is currently facing. The research can be said to be based on positive theory, in the sense that it is grounded more on empirical theory on the subject than normative theory. Furthermore, a qualitative approach to generating data has been used. This has led to a pattern mode of explanation, where understanding a unique and complex field is the focus. The theoretical perspective utilized in this thesis is mainly based on empirical research on similar market-based systems for emission control.

This thesis processes the work of developing CPU code and GPU code for Thomas Kaijsers algorithm for calculating the kantorovich distance and the performance between the two is compared. Initially there is a rundown of the algorithm which calculates the kantorovich distance between two images. Thereafter we go through the CPU implementation followed by GPGPU written in CUDA. Then the results are presented. Lastly, an analysis about the results and a discussion with possible improvements is presented for possible future applications..

Hållbarhetsbegreppet har fått allt större betydelse. I bankvärlden, är det inte en fråga om, utan hur ett företag ska arbeta med hållbarhet. För att uppnå hållbarhet är det viktigt att förstå hur en strategi måste genomföras, ständigt utvecklas och kontrolleras, för att resultaten ska följa i enlighetmed de strategiska målen..

The purpose of this thesis is to analyze how the ongoing controversy surrounding the Internet, the phenomena of digitalization and file sharing will affect the music industry in the form of the ?big five? labels. Furthermore the thesis aims to present a recipe of strategies for the companies? survival by studying their situation through a theoretical perspective in conjunction with a comparative analysis with industries facing the digitalization challenge. The theoretical contribution lies in the strategic perspective at an industry level.

The main purpose of this analytic study which has a theoretical focus, Is to find out if the two Swedish parties Socialdemokraterna (s) - The Social Democrats - and Folkpartiet (p) - The Liberal Party - has taken position ideologically or strategically to the new sex-degree grading scale. The theory section describes the concepts of ideology and strategy. Despite the talk of the death of the ideologies, this don't need to be the case, they only adjust över time. The second key-point of this essay is strategy, a model based on Frostbergs reasoning illustrates this. A number of problem areas are presented.

Denna rapport ger en bild av vilka olika saker byggherrar i Sverigeanvänder sig av idag för att öka den sociala hållbarheten. De projektsom studerats är Bygga om Dialogen i Malmö, Älvstaden i Göteborg,Vivalla i Örebro och föreningen Byggemenskap.Genom att intervjua en person från varje område studeras likheteroch skillnader i hur man arbetat med den sociala hållbarheten vidbyggnation. I Malmö och Örebro studeras arbetet med att öka densociala hållbarheten vid renoveringsobjekt, hur får de hela områdensom länge haft ett dåligt rykte att bli socialt hållbara där stort fokusligger på att anställa långtidsarbetslösa.I Göteborg och i föreningen Byggemenskap fokuserar man på attföra in den sociala hållbarheten vid nybyggnation och hur vi kan byggahyresrätter som har en lägre hyra än nybyggda lägenheter i dagslägethar..

Lagstiftning och normgivning kring årsredovisningen, vill skydda intressenter mot felaktig och bristfällig information. Det finns en del i årsredovisningen som inte är lagstadgad, den benämns frivillig information. Omfattning och val av vilken frivillig information som företag väljer att redovisa beror till stor del på vilken redovisningsstrategi som företaget tillämpar.Syftet med uppsatsen är att beskriva och analysera vilken redovisningsstrategi som svenska aktiebolag noterade på Stockholmsbörsen tillämpar, när de redovisar frivillig information i årsredovisningen. Vidare är syftet att undersöka vad som påverkar val och utformning av redovisningsstrategi, vi utreder huruvida anlitad revisionsbyrå är en förklarande variabel, samt om det finns andra aktörer och faktorer som påverkar.Vi har undersökt variablerna; anställda, kreditgivare, aktieägare, andra företag noterade på Stockholmsbörsen, branschkollegor, anlitad revisor och Vd/företagsledning, för att utreda om dessa aktörer och faktorer påverkar valet.Både en kvantitativ och kvalitativ metod har använts för att uppfylla uppsatsens syfte. Genom en enkät, via e-mail, till företagen i vårt urval, har vi undersökt i vilken utsträckning de olika variablerna påverkar samt huruvida det leder till att en viss redovisningsstrategi tillämpas.

The purpose of this thesis was to study Holmen?s possible future ownership, concerning their forestland in Sweden. We have compared the strategy of the present owning of forests with three different alternatives. These three alternatives are: 1) selling all the forestland, 2) establish a new company which owns the forest where Holmen is the major stockholder and finally 3) an alternative were the two northerly regions are sold. We used Holmen?s annual account from the year 2002 as a bare year and made a reconstruction of the annual account in the three different alternatives.

Title:                                  CRM ? A case study of Nordea Private BankingAutors:                               David Johansson & Mikael Westin        Advisor:                             Ulf AagerupLevel:                                 Bachelor thesis in International marketing, (15 ECTS), Spring 2013.Keywords:                         CRM, Relationship marketing, Private BankingQuestion:                           How does Nordea Private Banking work with CRM to get high customer loyalty?Purpose:                            Study and to learn how Nordea Private Banking is working to bring in new customers and keep existing customers loyal. We also want to see if Nordea uses additional strategies that goes beyond the theory and what their customer relationship strategy is.Method:                             The study has a qualitative research method with an inductive approach. Interviews with leading and skilled profiles at Nordea Private Banking has been interviewed to provide answers to our research question.Theoretical framework: The chapter starts with theory about what relationship marketing is and what is driving customer loyalty. Thereafter theory that define CRM and its pros and cons are addressed, and finally the chapter describe the implementation phase.Empirical framework:     In the empirical framework we present the qualitative interviews that were done with employees at Nordea Private Banking.Conclusion:                       The result from this study shows that Nordea Private Banking uses strategies that are common in theory of CRM to gain high customer loyalty and the use of recommendations from satisfied customers is of a much higher significance in Nordea Private Banking?s case than of what the theory is implying.

The purpose of this master thesis is to map and analyze the appropriate valuation approaches used for Intellectual Property rights and develope a model for valuing patents. This project has been executed on behalf of Electrolux?s Group Intellectual Property and is intended to be used for managerial purposes.Project limitations include patents that doesent concern technology oriented products and services, real option methods, financial forecasts, decisions concerning patents taken by the R&D division, patent applications in general and taking into account unexpected future management decisions regarding patents.Electrolux?s Intellextual Property team applies, manages and protects the groups Intellectual Property rights including patents, designs and trademarks. With an increased globalization and the rise of emerging markets, incentives have increased further to protect and safeguard the group?s innovations.Mainly there are three different valuations approaches for valuing intellectual property rights, these include the income based approach, cost base approach and market based approach.

Purpose: The study examines the risk a rising from the acquisition of shares, and its relation to the expected return. We would like to see how a high-risk portfolio is related to a low-risk portfolio. Although studying the portfolios annual performance.Theory: The theories that have been used in the study are, Capital asset pricing model, CAPM and portfolio theory.Method: The study is based on a quantitative method, the time interval is from 2008 to 2010.The annual reports, historical stock prices for companies and the index are used to perform calculations based on the essay theories.Conclusion: The beta value has positive liner correlation with the expected return. When there are bad times in the world, the companies are negatively affected regardless of industry. The Portfolios developed in the same direction during the time period..

Our study has found that there are different structures and strategies in China and the US. This is due to the different constraints in each country which either allows the union to flourish or cripples its ability to function in a manner that protects workers rights..

The purpose of this study is to examine a preschool's work to counteract traditional gender roles, which strategies are used and how norms about gender roles are produced and treated. The study also examines whether the preschool has an intersectional perspective in it's gender work, which analyzes how they relate to other categories such as ethnicity, race, class, age and sexuality in their work. I have been observing and conducting four interviews with teachers at a preschool with a gender profile. In my analysis I have used Foucault's theories about discourse and power. The results show that the informants had a high awareness of gender and that the main strategies used were: an individual perspective, seeing the individual and not the sex, and a gender-neutral strategy, removing everything that is gendered, for example, in language and environment.

Apple has since their launch of the Iphone series created a billion dollar business with the market place Appstore. Third-party apps have disrupted the mobile industry, attracted a high number of developers and set the standard for the industry. Despite success, this market has yet not been the topic of any academic study, a fact that makes this thesis important. Under the assumption that apps can be regarded as a service, traditional service marketing theories have been applied with the research goal to map existing business models, evaluate revenue potential and understand best practices of marketing techniques. A series of qualitative interviews with representatives from the difference business models, backed by secondary data describing the domain shows how the Appstore has evolved over time and which marketing practices that appear successful.