The aim of this study is to deepen the knowledge of how libraryusers, library personnel and the relationship between them are expressed in ?strategicdocuments? of university libraries in Sweden. As used in this study, strategic documentshave the purpose of pointing out focus and strategic planning for an organization. Sixstrategic documents are chosen. The main theory and method used is critical discourseanalysis signed Norman Fairclough.

When contemplating entering an alliance the rationale behind the decision should differ depending on the size of the companies involved as well as on other important factors. The important factors influencing the decision are related to the resource pooling potential of the alliance, the power structure along with the business network the companies are a part of. The analysis has shown proof of a need for cooperation if one wish to succeed in the telecommunication industry and it has also determined which resources that are deemed to be most important to get in touch with, for our study object, to facilitate its access to the market. Those resources are defined as a direct channel to the customer, funds/capital and the access to relevant business networks. To get in touch with these lacking resources, three alternative approaches has been proposed; all of them involving a strategic alliance decision.

The war between Georgia and Russia awakened the world pretty brutally when a small country like Georgia tried to restore order in South Ossetia. The war between the two countries took place over five days in August 2008. This paper discusses the Russian operational art and its development after the war. The starting point is to test the traditional and classic Russian theory of operational art. The aim is to describe and discuss the Russian operational experience and any developments and trends in the Russian Federation's armed forces. The purpose of describing the theory behind the operational art is to create an independent analysis model. The essay?s analysis is based entirely from qualitative research with the collection of qualitative data in the form of texts and documents with a holistic perspective. Initially, the theory chapter is created from an inductive approach to identify, define and describe the operational concept and principles, creating a theoretical model of explanation. The developed analytical model is based on the Russian theory of operational art and takes off from a deductive approach to the collected empirical data. The results of the performed analysis results are interpreted and the product of this presented in the operational conclusions. Russia had a strategic ability to win the war by means of strategic resources related to tempo, simplicity and shock effect on the Georgian troops. Russia carries out a variety of reforms and the outcome of the war demonstrates the importance of Russia having a strategic capacity to make use of one in the type of conflict that Georgia represents. This success shows that the strategic capabilities are initially a success factor, while the deficiencies in the operational and tactical levels cannot be accepted in the long run, but must be developed.

Background: The valuation of growing crops is problematic partly due to weather conditions. 2011 showed that of all cultivated crops 42% were autumn sown which makes up a significant proportion of the total arable land in Sweden. This presented an opportunity to investigate more closely the methods and options used in the inventory valuation of biological assets. Problem: What options are there in the valuation of own-produced inventory specifically in the form of growing crops? Objective: This study's aim is to create an increased understanding of an agricultural company's options for inventory valuation of biological assets. In the survey of the options this study has found two main categories: rule-and principle-based accounting. Methods: A qualitative study with an abductive approach.

Globalization has among other tendencies led to the emergence of new ways of doing business. One of the ways for organizations to meet the demands of a new competitive landscape has been through management accounting change, a field which has become increasingly popular in research. This paper builds on that research and seeks to investigate the case of the implementation of a new management accounting system in a Swedish company which was triggered by strategic change. Commonality through the interactive approach is by some researchers seen as a key to successful change. This approach is contrasted to the importance of symbolic constructs and change recipients? cognitive effort to understand the meaning of change for which Framing theory is applied.

Background: Increasing globalization makes companies more influenced than before by actors and factors in their environment. For some this has lead to a more dynamic and complicated business context. Therefore it is of strategic importance to understand what is currently going on as well as to have a general idea of what the future brings. Purpose: To contribute to a deeper understanding of how a corporate management can perceive its business environment and how it affects he gathering of business information from a strategic perspective. Realisation: In-depth interviews were conducted with all four members of the management in the studied company, Volvo Competence Center in Skovde, Sweden.

This paper investigates strategic opportunities for film festivals in a digital film business, with emphasis on Göteborg international film festival and the Swedish film industry. Using a theoretical framework of strategy analysis, the film value chain is examined with special regards to disruptive technology, and the film festival's unique resources are linked to industry structure. It is shown that relationships between actors and across sectors are crucial features of the film industry, and hence a network perspective is added to the theoretical framework. Barriers to entry are shown to be relatively low in all sectors except the cinema market, and it is proposed that film festival's could expand into digital distribution, taking advantage of brand strength, customer loyalty and knowledge of industry. The study adds to the mounting research on film festival practice and its significance for marketing and distribution in the film industry, and highlights the emergence of strategic openings in destabilized networks..

The objective of this undergraduate thesis is to study the Swedish Social Democatic Party?s standpoint of the law allowing asylum seekers to choose where to live (ebo) between 1994-2009. The study?s empirical material is being based on official documents from the Swedish Parliament, which is being analyzed by a method called ?process-tracing?. A research question has been formulated to supplement the objective:What arguments has the Swedish Social Democratic Party expressed pro and con the law of ?ebo?? The study?s theoretical framwork is based on two theories which explain incentives behind parties? decision-making, strategic or ideological, on three arenas. As the law was ratified the party took a positive standpoint, but later shifted to become stricly against it.

The agricultural sector has historically seen stable prices and a relatively constant demand for its products. Companies within the sector have generally had few loans and large sums of money tied in assets. The profitability of the companies has on the other hand been low. Together these circumstances have determined the creditors? demands on the companies within the sector and have formed the rules and regulations that exist today.

The amounts of theories that deal with naval warfare are many. Several of those are developed under the previous century when tactics and technology were in the eve of development. Many of modern thinkers within science of war often refer to older but recognized theories. The purpose of this essay is to examine if the old but recognized theories are of current interest in modern naval warfare. The questions that are used in this essay are, what is the characteristics of the war of Yom Kippur with Mahan?s offensive and Corbett?s defensive as a starting-point and are there any of the theories that are prominent.

The purpose of this master´s thesis was to investigate the role and function of the annual reports of public libraries: for what purpose are they put together and how are they evaluated and utilised. The study presents different views on the structure and content of library annual reports. Focusing on a specific public library and its municipal administration, the authors identify and describe problems and possibilities regarding the library annual reports. The study also provides a general view of their occurrence, their addressees and the importance attached to them.In a review of current literature on accounting and activity reports the authors place the annual reports of public libraries in a wider context. The study also presents two current models of performance measurement - the Intangible Assets Monitor and the Balanced Scorecard - which were developed in the private sector, and the authors discuss their relevance when applied to public libraries.Data were collected both in interviews and by means of a questionnaire.

The Swedish agricultural sector is currently undergoing a substantial structural change. The number of farm enterprises is continuously decreasing and the average farm size is increasing. In combination with increasing number of competitors in the insurance market, the competitive rivalry within this market has increased significantly. With this knowledge in mind, Länsförsäkringar Uppsala initiated this study, which aims to provide an understanding of customer?s view on customer value, related to agricultural insurance and financing.

When contemplating entering an alliance the rationale behind the decision should differdepending on the size of the companies involved as well as on other important factors. The importantfactors influencing the decision are related to the resource pooling potential of the alliance,the power structure along with the business network the companies are a part of. Theanalysis has shown proof of a need for cooperation if one wish to succeed in the telecommunicationindustry and it has also determined which resources that are deemed to be most important toget in touch with, for our study object, to facilitate its access to the market. Those resources aredefined as a direct channel to the customer, funds/capital and the access to relevant businessnetworks. To get in touch with these lacking resources, three alternative approaches has beenproposed; all of them involving a strategic alliance decision.

Background: Risk Management plays an important part of the enterprises strategic business activity. Efficient Risk Management will secure the businesses survival, assets and creates market advantages. The interest of information security has consequently gained in Swedish corporations. Corporations have realized the importance of the information which is stored in the IT systems. IT is the tool for businesses future progress and growth and therefore a source of risks.

Since 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS). The purposes of these standards are to accomplish international harmonization of accounting rules to make financial reports more comparable. However, recent research has shown that some firms tend to use goodwill strategically in a business combination by manipulating the acquired assets and consciously allocate the intangible assets to goodwill to reduce the depreciation in the income and decrease costs. This phenomenon may reduce the comparability between financial reports and thus has an opposite effect on the purpose of IFRS and IAS.The aim of this study is to show how the companies involved in this study allocate goodwill strategically. Furthermore, the introduction of the new standards has contributed to that goodwill now is a subject for impairment test, therefore we want to show whether this affected the comparability of the companies in this study.An empirical study was conducted, based on interviews with four Swedish managers.