The purpose of this study is to contribute to a better understanding of how visions could be applied in subsidiaries and similar sub organisations of global enterprises. With increasing globalisation it becomes more difficult to work in accordance to same standards and towards a common and unifying interest. The study has a qualitative and deductive approach and is based on interviews with three global subsidiaries with some hundred people employed each.Conclusions are that the subsidiaries visions have to be based on a guiding philosophy issued by their mother entities and it is the responsibility of the sub organisation to develop a tangible image with a local vision, mission and strategy with targets requiring feedback. Sustainable strategies cannot be issued without a vision describing where the organisation want be in the future. Otherwise they will not come very far until they have to make a restart with a new strategy and they will never be a market leader..

This study is called When the ice of the Arctic melts is the world defrosting? and written by Rebecca Fröling.The purpose of the study is to investigate how the concept ?security? is used in the Swedish arctic strategy and why the concept is described in that way. The debate of the concept ?security? has been going on for years, but the debate is still present today. What we put in to the concept is operative for how we regard and discuss security and security politics.To analyze the strategy I used two theories, one with a traditional approach and one with a critical approach to security: Realism and Copenhagen School.The method that has been applied to the study is qualitative content analysis, to be able to analyze the text on the depth.

Transfer pricing including internal loans have increased in recent years, making it easier for companies to minimize their taxable income. After the Swedish court case Diligentia, there have been discussions regarding the influence of a parent company's transparency and control of the subsidiary with regards to the interest rates on internal loans. In court cases that followed Diligentia, the Swedish Tax Agency argued that a parent company always could be assumed to have sufficient transparency and control of the operations in the subsidiary, and therefore reduce the risk on their debt obligations. This thesis seeks to analyze the effects of the transparency and control a parent company has with regards to interest rates on internal loans. The analysis is conducted by analyzing court cases similar to Diligentia.

Corporate responsibility is a popular phenomenon of today. The interest for the subject is extensive and means for implementing corporate responsibility strategies within organizations are demanded. There are studies showing how management control systems can be used in order to implement general strategies into organizations. Still, management control systems designed for the implementation of corporate responsibility strategies, in particular, are not provided by the current academia. The aim of this paper is to contribute to studies within management control systems by studying the management control system specifically designed to implement corporate responsibility strategies.

The study was conducted at a business in the social service. The purpose was to examine how the business works with human resource planning. In order to answer the purpose two questions was formulated, which human resource planning strategy does the business use? And, how do businesses need to act according to the theory of strategic manpower to achieve human resource planning? Survey data collection was done through a qualitative research design, where interviews with five employees in the business took place.The study shows that the business is using a own made strategy in order to achieve human resource planning. The strategy consists of two steps, in step one they do an background analysis and step two a needs analysis where a goal- and responsibility description are designed and then a set of requirements.

Denna studie jämför hur Capital Asset Pricing Model (CAPM) och Fama-French trefaktorsmodell förklarar och förutspår avkastning på en global aktiemarknad. CAPM utgår ifrån att investerarna förväntar sig en riskfri ränta adderat marknadspremien multiplicerat med företagens exponering mot marknaden. Fama-Frenchs är en utvidgning av CAPM modellen, där företagens storlek och book-to-market-värde läggs till som förklarande variabler för avkastning. Genom regressionsmodeller och prediktioner för portföljer indelade i storlek och book-to-market jämförs modellerna. Fama-French tycks vara genomgående bättre på att förklara och förutspå avkastning under perioden 1990m07-2013m02 för samtliga portföljer, förutom portföljen för stora företag med medelhögt book-to-market värde.

Today there are many studies that have shown positive results in the treatment of ICT at an early age. The focus of the studies vary, and they target everything from the actual implementation of teaching resources in ICT, to student performance with ICT support. Regardless of the amount of studies on the subject, there is no precise strategy for how to implement, working with ICT, integrate ICT in different subjects, utilizing the hardware and software that is or how it will eventually respond to new technologies. This work will there by focusing on trying to develop a basis for further research and hopefully in the future to develop an ICT strategy at a national level.In order to provide a basis, a comparison was made of ten different schools. The schools were entered into a table showing the similarities and differences .

By the year of 2007, 97 % of all listed companies in Europe had a CSR strategy described on their website. As the concept of CSR during the last decades has increased rapidly in popularity, a need to understand how such a strategy can be implemented has followed. While working with CSR in an integrated manner shows similarities to other popular management ideas, such as Lean and TQM, companies applying to a CSR strategy has been shown to be under higher scrutiny from media and NGO:s. Through a case study this thesis examines how these special circumstances of a CSR strategy makes The Body Shop use organizational control to avoid being subject to scandals due to not fulfilling the promises made to its customers. The results show that The Body Shop's commitment to CSR creates a need for a stringent bureaucratic control system that highly restricts the freedom of action for its employees.

The competition for customers in today?s society is growing rapidly. Companies invest a great amount of time and recourses to establish and preserve a strong brand. Repositioning is a process that today is necessary for virtually all brands at some point during its lifetime and is about to change a customer's perception of a brand name, by changing its associations. The goal is to create a new, stronger position for the existing brand.

This study has been assigned by Bengt Hellman who works at the logistic department at IKEA Torsvik just outside of Jönköping. The task has been to develop a new picking strategy for the Oversize area in the CDC-Warehouse. The reason why IKEA wants a new strategy is because they want to minimize the route length for the forklifts when collecting the orders.By evaluating the current strategies on other areas in the CDC-storehouse, study literature within this subject and look at restrictions for the storing of goods, we have analyzed how the Oversize area works today. We compared the gathered information, to how it should be done according to the literature to be able to work out a new functional strategy.Today, IKEA does not have a working strategy for the oversize area because of lack of time and because all the power has been put on other areas were sales rates are currently higher. This have led to lack of organisation at the Oversize area and items are just put were there is space without first analysing were it should be placed.The strategy that we have worked out and introduced to IKEA builds on easiness of understanding the layout, the employees shall know why an item is placed where it is.

Non-profit organizations gain increasing attention in society but their legitimacy often decrease by scandals in separate organizations. Doctors without borders (MSF) constitutes an exception and has managed to retain their legitimacy. The aim of this study was to examine how MSF built and retained its legitimacy towards institutional actors in their environment, when the branch in general is suffering from a crisis of confidence. In a case study, this was done by identifying the institutional pressures on MSF and examining which strategies MSF uses to handle the pressures. The study was conducted through qualitative interviews with employees at MSF and actors in their environment.

This study examines the effects of credit risk and information disclosure in the new bank regulating system Basel II on bank and bank customer. The effects are then discussed in a perspective of the economic man and information asymmetric theories. Furthermore is the Basel II effects on the capital adequacy of Andelsbanken för Åland examined.The approach of the study is qualitative and several interviews with individuals on different levels of the examined bank, Andelsbanken för Åland, have been carried out during the collecting of empirical facts about the effects of the regulating change from the Basel I system to Basel II.The research findings are as follows:Andelsbanken för Åland have increased its capital adequacy ratio from 12,7 percent to 14,4 percent, mostly due to lower risk weights on housing mortgages compared to Basel I. Andelsbanken för Åland have started to use a completely new credit risk and customer assessment system which classifies every customer and gives them a credit rating. The system cause a much heavier information gathering of the customers profile as well as a much better assessment of risk than the previous system, which the bank finds positive.

Introduction: The world is changing rapidly and the uncertainty that characterizes today´s society makes companies preparations for the future crucial. Purpose: To examine how CEO:s in small companies look at the future and what kind of preparations they make in order to meet it. Hereby, our ambition is to find out whether there is a difference between companies working in industries characterized by different degrees of stability. Mode of procedure: The purpose of this thesis has been fulfilled by interviews with four CEO:s from industries characterized by different degrees of stability. Result: The companies working in relatively unstable environments tended to be relatively more flexible and have an emergent strategy formation process, whereas companies working in relatively stable environments displayed relatively less flexibility and tended to have a planning strategy formation process..

Technological advancements in information and communication technologies (ICT) have resulted ina need to use ICT in schools. Sweden has actively promoted ICT in schools since the early 1980's.In Japan, 1994 saw the government's first step towards active promotion of ICT in education. In thisstudy, we have compared the strategies used to promote the use of ICT in elementary and secondaryschools in Sweden and Japan. Our findings suggest that a similar 3-step approach was used in bothcountries: 1, infrastructure; 2, effective use of ICT; 3, implementation of ICT. A significantdifference was found in the way the two countries planned their strategies.

The global spread of the Internet has enabled busniesses and consumers in all industries to be better informed. Consequently, the buying process has appeared to become different from what tratditional models implies. As the buying behaviour among customers is evolving, selling companies are responding to this change. This thesis evolves around the consequences that the developing relationship between buyer and seller in business-to-business companies has led to. The topic in focus is the buzzword and phenomena "content marketing" with its marketing and selling strategy.