The Swedish bank Handelsbanken has, according to their own way of measuring, been more successful than a weighted average of their competitors during the last 38 years. They have also handled the recent financial crisis, as well as the one in the 1990´s, better than most other banks. This paper studies their management control system at branch level in order to identify the controls which have been enforced to ensure that a low risk level is retained in the lending. The controls that have been identified are; (1) A decentralized organization with the offices as profit centers where the manager has restrictions regarding risk level and the results are measured as K/I (cost/revenue). (2) The absence of bonuses and individual follow-up regarding performance measurement.

Tal till text för relevant metadatataggning av ljudarkiv hos Sveriges RadioSammanfattningUnder åren 2009-2013 har Sveriges Radio digitaliserat sitt programarkiv. Sveriges Radios ambition är att mer material från de 175 000 timmar radio som sänds varje år ska arkiveras. Det är en relativt tidsödande process att göra allt material sökbart och det är långt ifrån säkert att kvaliteten på dessa data är lika hög hos alla objekt.        Frågeställningen som har behandlats för detta examensarbete är: Vilka tekniska lösningar finns för att utveckla ett system åt Sveriges Radio för automatisk igenkänning av svenskt tal till text utifrån deras ljudarkiv?        System inom tal till text har analyserats och undersökts för att ge Sveriges Radio en aktuell sammanställning inom området.        Intervjuer med andra liknande organisationer som arbetar inom området har utförts för att se hur långt de har kommit i sin utveckling av det berörda ämnet.        En litteraturstudie har genomförts på de senare forskningsrapporterna inom taligenkänning för att jämföra vilket system som skulle passa Sveriges Radio behov och krav bäst att gå vidare med.        Det Sveriges Radio bör koncentrera sig på först för att kunna bygga en ASR, Automatic Speech Recognition, är att transkribera sitt ljudmaterial. Där finns det tre alternativ, antingen transkribera själva genom att välja ut ett antal program med olika inriktning för att få en så stor bredd som möjligt på innehållet, gärna med olika talare för att sedan även kunna utveckla vidare för igenkänning av talare.

Arms trade is a multi-faced issue, it can increase the state's economic revenue; however also endanger the human security. The European Union's member state United Kingdom is one of the five largest arms traders in the world. The EU promotes human security in its work, especially in the union's development policies. These circumstances address the main question of the study: is there a contradiction between the UK's arms trade and the EU development policies. The objective of this study is to research the stately weapon use in three of the UK's trading partners, and how it could affect the EU development policies.

The commercial real estate market makes up a large part of Sweden's property portfolio, as well as other open, free markets in the real estate market it is regulated by supply and demand. There are several factors that affect the supply and demand in the commercial real estate market, for instance the price, type of real estate and the condition of the real estate. In order to achieve success in the commercial real estate market it requires that real estate agents have a certain expertise and flexibility in their thinking to adapt commercial real estates to supply and demand. Active investors on the commercial real estate market are for instance private real estate agents, their knowledge and experience will help increase the value of commercial real estate in the long run. In order to provide the market flexibility in its real estate portfolio, vacancy is a factor that can be used.

Popular culture is a phenomenon of growing importance in the society today. Children and teenagers are increasingly using popular culture in their everyday life to reflect and answer questions about their identities and the meaning of life. Swedish primary and upper secondary schools are expected to prepare their students for adulthood and to provide them with tools to explain understand and problematize contemporary society. From this perspective it is relevant to question whether the schools achieve this and whether the instruction given there represents the contemporary society. For the purpose of knowing more about how popular culture is perceived and dealt with in the Swedish education system, this study examines how eight textbooks in Religious Education (RE) and the national curriculum for upper secondary school discuss and treat popular culture.  The study focuses on when and in what ways the textbooks mention popular culture and if the curriculum provides any supportive base for including popular culture in religious education.

This social psychological qualitative study demonstrate how the children?s play begin and what significant important it has in the child?s identity progress. The main subject in this social- psychological study is the child?s self and how through imagination, creativity and spontaneity the human?s personal identity is discovered. However the study is based upon the children?s plays in day- care, the children whom are being objects for the study are from 3-6 years old.

This study investigates a method for identifying human capital and its effect on company valuation. We devise a measure for the efficiency of human capital based on the personnel cost. We include all companies listed in the financial and industry sector on Nasdaq OMX Stockholm in an attempt to examine human capital and its effect on firm valuation. Our results indicate that a higher efficiency of human capital has a positive effect on return on assets. However, we find that our measure can be interpreted in two ways; either as a firm?s level of human capital efficiency or its dependency on human capital, to achieve its net sales and revenue.

At the time being there is limited experience within turbine decommissioning in Sweden and the economic effects are unknown. Despite this, there are expectations that revenues generated by sales of materials will cover decommissioning costs. The model developed identifies thirteen parameters that vary between different types of turbines and that affect the economic consequences of decommissioning. The three most important parameters are turbine location, tower material, and the scope of decommissioning. Trends in the wind energy industry show that these three factors are developing in a manner that increases decommissioning costs dramatically.

Popular culture is a phenomenon of growing importance in the society today. Children and teenagers are increasingly using popular culture in their everyday life to reflect and answer questions about their identities and the meaning of life. Swedish primary and upper secondary schools are expected to prepare their students for adulthood and to provide them with tools to explain understand and problematize contemporary society. From this perspective it is relevant to question whether the schools achieve this and whether the instruction given there represents the contemporary society. For the purpose of knowing more about how popular culture is perceived and dealt with in the Swedish education system, this study examines how eight textbooks in Religious Education (RE) and the national curriculum for upper secondary school discuss and treat popular culture.  The study focuses on when and in what ways the textbooks mention popular culture and if the curriculum provides any supportive base for including popular culture in religious education.

I dag är det vanligt att EU-medborgare företar en gränsöverskridning med sin familj inom EU. Samkönade par har möjlighet att ingå äktenskap i fem medlemsstater, men eftersom äktenskapet inte erkänns i övriga 22 medlemsstater riskerar det samkönade paret att mottagarstaten ser äktenskapet som ogiltigt i rättslig mening vid en gränsöverskridning inom EU. Samkönade par som redan är gifta kan dock erhålla visst skydd för de fall en medlemsstat föreskriver samkönat registrerat partnerskap. EU-rätten föreskriver inga minimikrav för hur registrerat partnerskap bör utformas i medlemsstaters nationella rättssystem. Det har i sin tur vilket lett till att rättskyddet för samkönat registrerat partnerskap ser olika ut bland medlemsstaterna.

The purpose of this paper is to investigate analysts' and investors' possibility to compare different companies' information in accounting for goodwill under IFRS in their annual and semi-annual reports. The study was based on IAS 34 on interim reporting, IAS 36 impairment of goodwill and the comparability requirement of the financial statements. Therefore, the comparability requirements? of the IASB Framework, previous studies on the comparability after the implementation of IFRS and also the relevance of goodwill was studied. We used a qualitative textual analysis to examine whether the recognition of goodwill is considered to be comparable between our sample of companies' annual and semi-annual reports from 2008 and 2009 data.

En ny spelgenre har ökat i popularitet de senaste fem åren. En spelgenre som faller utanför den klassiska definitionen av spel. En spelgenre vid namn ?Idle Games?. Föreliggande studie handlar om vilka element i dessa spel som får spelaren att fortsätta spela och hur elementen kan analyseras med hjälp av MDA och AARRR ramverken.

In modern leadership research, leadership is often viewed as a social construction, and under this paradigm various researchers let the media play a central role in constructing leadership. Meanwhile, the question of how the media actors do this is left unanswered. We explore the question of how and why the media construct leadership, from the vantage point of the media actors themselves, and the conditions they work under. Different mechanisms for media construction of leadership are identified in previous research. Through interviews with business journalists at Veckans Affärer, we find recognition for some of the explanatory mechanisms: namely that personification of a CEO facilitates the work of journalists (and sells papers), that personal drama captures reader demand, and that the CEO of a listed company consciously cultivates his or her personal parallel self.

The aim of this research was to gain a comprehensive understanding of how daily activities impact the organizational culture within the Swedish Police enforcement agency, Polismyndigheten. The study specifically explored the influence of the purported culture of silence on organizational culture. Employing a case study approach, data were collected with a qualitative method from a total of 15 individuals, including students and officials affiliated with Polismyndigheten. The findings were categorized into five distinct groups, revealing a noticeable gap between employees and management. Additionally, the study identified generational disparities and a lack of a clear set of core values.

This project has been about illustration, text and format with illustration as the main communication path.A study has been made of how these three elements interact, particularly how text and format affect the illustrations. The goal has been to create an illustrated story in a form of a book. The story is about the feeling of being alienated from other people and invites the reader to make their own interpretations. The main target audience has been the ones who is interested in illustration and storytelling, no matter of age.Colors has been inspired from animated movies and the natur. Various textures such as wood, fabric and metal for example has been scanned to create a rough feeling.