The purpose with this essay is to study how companies use the repositioning process and identify the risks involved from a business perspective. We have chosen to base our essay on the following research questions:What reasons are there for a company to initiate a repositioning?, What does it mean for companies to implement a repositioning?, What are the risks with a repositioning?We have used a qualitative research method and have chosen to interview six respondents which in various ways are actively working with brand repositioning. Our study has been implemented with and deductive character.The most important conclusion that we observed after implementing our study is that repositioning is a high-risk project. Instead of changing their entire brand image, companies should instead make small changes and revitalize the brand by developing the strength that already exist.

This essay is about how organizations reveal their employees in the annual report. The purpose of this paper is to examine the extent to which organizations reveals their employees in the annual report, and the purpose has three questions: How do the organizations present their employees in the annual report? What do they choose to report? What motives lies behind?The problem today is that organizations can´t account the employees as assets, they can only be accounted as an expense in the income statement. This can lead to that stakeholders can´t convey an organization's "true" value.With a combination study, we examined how organizations certified by Investors in People presents the employees in their annual reports. In the framework, we have, among other things dealt with personnel mandatory disclosure in the Annual Account Act, the difference between private- and public sectors accounting.

Calculations of net present value are based on a discount rate, which requires knowledge about the company?s cost of debt. A common way to do this is by observing the company?s credit rating, when no credit rating is given it?s possible to use a synthetic rating model based on quantitative data to estimate a credit rating. Thus, the aim of this study is to increase the understanding of which quantitative data, in terms of key figures, that can be used to explain the given credit ratings for companies from the Nordic countries.In developing the model, key figures found significant in previous studies are being tested for whether or not they are applicable for companies from the Nordic countries.

This paper describes the development of a simulation model for the ambulance flow in the Västra Götalands-region of Sweden, and an analysis tool for the output of the simulation model. The aim of the simulation model was to be able to evaluate the outcome from changes in the ambulance operations, such as a reorganization of ambulances or an increase in intensity of the ambulance calls. This evaluation is meant to serve as decision support for the strategic planning of the ambulance operations. The analysis tool was developed to visualize the abundant geographical data produced by the simulation model in a meaningful way. The simulation model was validated against historical data which showed that the dispatch time for the highest prioritized ambulance calls corresponds well with historical data.

Agency theory describes the conflict of interest between the principal (stockholders) and the agent (CEO). Aligning the incentives of executives with those of the owners is the most direct way to mitigate the agency problem. If there is no meaningful link between CEO compensation and company performance, it is doubtful that the large sums of assets in public corporations are being managed efficiently. In theory the solution is simple reward the CEO when shareholders wealth increases. The purpose of this paper is to investigate if there is a relationship between company performance and CEO compensation among Swedish companies, in materials and information technology industry.

Objective: The aim of this paper is to see if there are higher restructuring expenses under the item provision for the first year when a new president takes office.Method: The study was done by a quantitative study. Financial statements have been examined for companies listed on the OMX Stockholm Stock Exchange, Large Cap. We have examined all the companies? annual reports between the years 2002-2008. We have looked at the experience of restructuring and other expenses that occur in the context of CEO change.

Accounting has been critized for being one of the leading factors in the latest financial crisis. One of the primary problem areas was identified as delayed recogonition of losses on financial instruments. Consequently, a new impairment model is being developed and is to be namned expected loss model. The difference from the present model, incurred loss model, is that it takes losses into consideration on an much earlier level. Even though the model may be theoretically feasible, in practice it may implicate a number of issues.

Allt eftersom affärsklimatet skiftar från ett industribaserat klimat till ett kunskaps- och informationsbaserat klimat blir även företags intellektuella kapital betydligt viktigare. Då intellektuellt kapital inte kan klassificeras som en tillgång i balansräkningen, är det upp till var och en att frivilligt redovisa sådan information, till exempel via sin årsredovisning. Genom att signalera sitt intellektuella kapital kan den asymmetriska informationen mellan företaget och dess omgivning reduceras och företaget kan bli legitimerat av samhället, få lägre kapitalkostnad och lättare att få tag på kapital, samt visa sin attraktivitet till potentiella medarbetare.Syftet med uppsatsen är att bygga en förståelse för hur börsnoterade företag signalerar sitt intellektuella kapital i årsredovisningen och varför de gör det. För att uppnå detta har företagen på OMXS30-listans årsredovisningar analyserats med hjälp av en modell för intellektuellt kapital vid namn The Intangible Assets Monitor. Vidare har även semistrukturerade intervjuer genomförts.Analysen av den insamlade empirin visar att börsnoterade företag till stor del redovisar sitt intellektuella kapital i form av diskussion, då det är ett väldigt kvalitativt element och är svårt att kvantifiera.

This paper describes the development of a simulation model for the ambulance flow in the Västra Götalands-region of Sweden, and an analysis tool for the output of the simulation model. The aim of the simulation model was to be able to evaluate the outcome from changes in the ambulance operations, such as a reorganization of ambulances or an increase in intensity of the ambulance calls. This evaluation is meant to serve as decision support for the strategic planning of the ambulance operations. The analysis tool was developed to visualize the abundant geographical data produced by the simulation model in a meaningful way. The simulation model was validated against historical data which showed that the dispatch time for the highest prioritized ambulance calls corresponds well with historical data.

The aim with this project was to investigate how research grants in Sweden are distributed inthe selected fields; natural science, medicine and life science. Our client Olink producesdetection kits for biomarkers and our goal with this study was to give an indication of apossible new market area for their products. Three foundations were included in the study;VINNOVA, Vetenskapsrådet (Swedish Research Council) and Stiftelsen för strategiskforskning (Swedish foundation for strategic research). Nearly a thousand research grantswere analysed which included a total of 4,92 billion Swedish kronor. Seven selecteduniversities were contacted; Chalmers tekniska högskola, Karolinska Institutet, Kungligatekniska högskolan, Linköpings universitet, Lunds universitetet, Sverigeslantbruksuniversitet, Uppsala universitet.

The purpose of our study is to see how an organization, and also a administrative authority, communicates by using social media. The organization in this case is the Swedish Police, because of their paradoxical problem with confidentiality versus openness and transparency. The Police has over a hundred Facebook-accounts, where they try to have a open dialogue with their publics without breaking the law of secrecy. Our general purpose of the study is also to see what the pros and cons are of having a own media channel, instead of the traditional media and their often anticipation twists.The result of the study showed that the three different police precincts, which we investigated in our essay, are working in three different ways. The gap may affect their overall reputation and trust gained by their publics.

This thesis examines the USA?s response to the military coup in Myanmar 2021 through a comparative analysis of the two dominant international relations theories: realism and liberalism. The study uses a qualitative text analysis of the US Burma act of 2021 to test the explanatory power of the theories in the formulation of US policy. The results shows that liberal theory has the greater explanatory power, as the US response was systematically motivated by a normative desire to restore democracy in Myanmar. However, some realist tendencies could be observed, especially through exception clauses preserving US national security interest and the mention of China?s support for the military junta in Myanmar.

This study aims at examining the prospects for a policy transfer of a Swedish municipal environmental policy (that of Växjö) to the French urban commune Blois, for which an ambition of becoming a leading eco-city in France, was declared by the mayor in 2008.In the analysis, emphasis is laid on mechanisms to institutionalize the main environmental policy principles, such as political and institutional structures and processes. Other prospects for an institutionalization of a new environmental policy that are to be investigated are economic structures as well as visions of the different decision-makers concerned. Research methods used in the study are qualitative interviews, document studies and a questionnaire.The findings of the analysis show that today?s prospects for an environmental policy in Blois close to that of Växjö, are clearly limited. The limitations can partly be found in economic structures but these seem to be rather related to a lack of priority amongst actors.

Graphic profiles are a part of companies? brand expressions. The graphical values reflect the brand values the business wants to convey. They consist of different graphic elements such as logo, company sign, colour schemes, templates, rules, fonts, pictograms, formats and references to how different graphic elements should look, for example, business cards, signs and materials for websites. This thesis aims to examine why firms choose to replace their graphic profiles by studying their underlying motivations.

Syftet med denna kvalitativa studie är att bidra till en bättre förståelse för anställdas upplevelser av Strategic Human Resource Management, och organisationens arbetsgivarvarumärke. Studien genomförs på en organisation inom den offentliga sektorn. Metoden för datainsamling för denna studie är dokument samt semistrukturerade intervjuer med chefer och medarbetare. Resultatet visar på att medarbetarnas upplevelser gällande de strategiska aktiviteterna kopplade till HR är positiva samt att de bidrar till organisationens attraktionskraft som arbetsgivare. Teoretiska implikationer för denna studie är att den visar på anställdas upplevelser kring strategiska aktiviteter samt deras upplevelser kring kopplingarna mellan SHRM och organisationens attraktionskraft som arbetsgivare.