Uppsatsen handlar om hur det intellektuella kapitalet i de två bankerna Handelsbanken och SEB skiljer sig åt. Vi försöker också se hur skillnader i resultat och utveckling för Handelsbanken går att förklara med hjälp av det intellektuella kapitalet. Uppsatsen är av utforskande karaktär med tyngdpunkt på Handelsbanken men med SEB som jämförande faktor..

Forestry and forest products are vital components of the Swedish economy but the forest is also important for recreation, hunting, out-door life and conserving biodiversity. The Swedish Forest Act has two equally important objectives, production and environmental protection. Polytax is the Swedish Forest Agency´s inventory programme which monitors progress toward the two objectives in connection with regeneration fellings. It includes data on environmental protection measures taken in connection with regeneration fellings. 30 § of the Swedish Forestry Act and related regulations specify the demands for conserva-tion of nature.

I uppsatsen finns ett mönster som visar på att den internationella redovisningsstandarden förorsakat skillnader i tillämpning av säkringsredovisning som kan försvåra jämförbarheten bland företag. Det är de mindre noterade företagen som i lägst utsträckning tillämpar säkringsredovisning enligt IAS 39 vilket kan bero på att dessa företag har svårare att tillämpa en detaljerad och komplex redovisningsstandard som IAS 39..

Title: Relationship building and management ? Aligning the Advertising Agency-Client Relationship Seminar date: 2006-01-13 Course: Bachelor thesis in Business Administration 10 Swedish credits. Authors: Ryan Eriksson, Louise Hagströmer, Peter Irinarchos. Advisors: Christer Kedström, Catharina Norén. Keywords: Relationship building and management, Transaction cost, Network theory, Resource based theory and Advertising agency.

Abstract. Title: Supply Chain Optimization ? for Sourced Production. Authors: Patricia Möller and Andreas Paulsson. Tutors: Jan Eskil Hollen ? Business Developer, Lilleborg as, Orkla, Everth Larsson ? Department of Industrial Management and Logistics, Division of Engineering Logistics, Lund University, Carl-Henric Nilsson ? Department of Economics and Business Administration, School of economics and management, Lund University.

Upplevelserummet blir alltmer viktigare. Tidigare undersökningar om upplevelserummet har enbart fokuserats på de fysiska faktorerna. Men vad som även behöver undersökas är vilka faktorer utöver de fysiska som kan påverka en människas uppfattning om upplevelserummet och beteendet. Vårt syfte är att undersöka vilka faktorer som främst påverkar samt hur dessa påverkar kundens kvalitetsuppfattning av upplevelserummet..

Studien visar att en positiv onormal avkastning uppstår i och med att kungörelsen av ett noteringsplatsskifte offentliggörs. Den positiva onormala avkastningen återgår från och med det fysiska skiftet till OMX från de mindre noteringsplatserna. En temporär värdeutveckling som stöds av Price pressure hypotesen och som förklaras av handelsvolymförändringar i aktien..

Syftet är att undersöka och förstå hur man handskas med och förhåller sig till medarbetarnas idéer på IKEA Malmö. Slutsatsen av vår undersökning är att mellancheferna inte har några faktiska verktyg för att plocka upp idéer från sina anställda, men bristen på verktyg är enligt vår studie ett test för att skilja goda idéer från dåliga..

Application Lifecycle Management (ALM) is a genre of computerized systems which allows system development corporations to efficiently and more easily manage, maintain and handle the applications lifecycle. These ALM systems have a wide variety of tools which can be integrated to enable and support collaborative work, while they act at the core of the organisation. Todays ALM systems support flexible system development methods throughout the entire development process. This paper focuses on a case-study of a Swedish business- and technology corporation and their use of two ALM systems with an aim to unravel the differences between these systems and their functionality to serve as a basis for decision making regarding their utilization of best practice with their ALM-Systems. Meanwhile we studied their approach to ALM systems to see if they were using them according to the initial idea of ALM systems.

Att attrahera en singel är en studie där bakomliggande faktorer till singlars beteende undersökts. Syftet är att dra slutsatser om beteendemässiga aspekter som livsmedelsföretag bör beakta vid utformandet av meddelanden för att kommunicera med segmentet. Fokus ligger på segmentets personlighet och livsstil, samt hur det påverkar konsumtionen av livsmedel..

This study deals with sustainability reporting in three governmental and three non-governmental Swedish companies in different industries. With increasing demands from the society regarding company?s CSR - Corporate social responsibility, the perspective of accounting gets broader and covers even non-financial information to meet not only the owners? demands but also others stakeholders' requirements. Sustainability has become an important tool for creating company?s business value and a positive sustainable external image.

The purpose with the study is to see how middle managers in communal elderly care looks at the implementation of the salutogenic way of working in their operations. And how it affects the middle managers working situation. We studied which scope of actions middle managers has in the salutogenic way of working. We had previous knowledge that the salutogenic working way is an ongoing work of development in several communes, and therefore we chose to study in a profound way how this work of development affects the middle managers working situation. To reach a deeper knowledge about how the salutogenic way of working affects the middle managers working situation we conducted a qualitative study with been seven semi-structured interviews with middle managers in different geographical communes.

Color management has become more common now than ever in the graphic trade. Calibration andcharcterization are words that are mentioned very often when it comes to controlling colors andwhen you want a printed picture to look the same as an original photograph. The problem is thatthere are not so many people that has the knowlegde about this subject. Even if a printer supportscolor management it is not sure that the result is going to be satisfied and that a printed picture isgoing to look the same as the original.The printers which were used were Hp DeskJet 970 Cxi, Xerox Docu Color 12 and AgfaChromapress 50i. The theory of color, colour management and the equipment which were usedare described in the first stage.

The new accounting standards IFRS and IAS was implemented in January 2005, the purpose was to harmonize accounting standards world wide. As a result of these new rules the real estate companies are allowed to appraise real estates assets at market value. It has long been debated whether this appraisal fulfils the requirements for relevance, reliability and comparability.The paper attends to how banks control the information given by the real estate companies in the process of credit granting. As an introduction we describe the purpose of accounting and the problematic´s about appraisals with market values. Further on there is a discussion on which factors are taken into consideration when banks grant credits.The study is built on interviews at three different commercial banks.

The purpose with our study is to investigate in which way a public field of action has succeeded to make the economic management more effective and also find out which factors/activities that have contributed to get the result of the budget in balance. We also want to find out in which degree the balanced scorecard (BSC) has contributed to the positive result of the budget. Method: We had started out from the qualitative method theory which is based on the hermeneutic theory, because we will interpret and understand. With this starting point we have chosen to use a case study with semi-standardised interviews supplemented with information from different documents, and to get the theoretic connection we have studied literature in the subject field. The analyse and even the theoretic connection have then started from, for this study, a special analyse model. Results: Througt systematic and target-concentrated management and through cooperated factors, with stress on a leadership that is both professional, visionary and un-combined, and there the staff´s is seen as a important resource, and there it is a clear strategy and objective to keep the cost of the activity within assigned budgetframe, has a public field of action, as the clinic of hab./rehab.