The Swedish alcohol policy has by tradition a restrictive composition, with high taxes and the Swedish Alcohol Retailing Monopoly as important elements. The Moderate Party has been powerful critics of the alcohol policy and has advocated a reformation. However, today the Moderate Party seems to have changed the attitude towards the alcohol policy and it even supports the Swedish initiative to create cooperation about alcohol matters at the EU level.This thesis examines why the Moderate Party has changed its attitude towards the restrictive alcohol policy. Three aspects have been considered: the rise of a European public policy, strategic choice, and the influence of the political environment. The paper discusses the problem from a strategic perspective, which means that the political change is viewed as a result of strategic considerations.The party has indeed been affected by all of the three aspects, although to different extent.

Aim: The aim of this thesis is to do a research about the users? conceptions to the K-project. The K-project is a simplifying work of today?s accounting regulations performed by the Swedish Accounting Standards Board. The K-project is divided into four categories and the companies are divided into each category depending on its size.

Background:Companies of today commonly search to gain competitive advantages throughout different forms of co-operation, one of which is referred to as Supply Chain Management. Although little research has been assigned to the topic of how to manage and control this type of relation, lately a growing number of academics has been arguing that ABC is an appropriate mean of controlling this type of relationships.Purpose:The purpose of this thesis is to investigate to what degree the ongoing debate on the use of ABC as a mean of control within SCM correspond to the present theories related to ABC and SCM respectively.Research method:The thesis takes it?s starting point within the literature, meaning that the empirical information consists of published articles in the ongoing debate. This information is put in relation to the original theories concerning both topics.Conclusions:The results shown in the thesis in some content agrees with the ongoing debate referring to the positive aspects that could result from using ABC as a mean of control within SCM. However the main result of the study is the discovery of a lack of discussion concerning the problems that implementing ABC within SCM might implicate, a fact that we believe contributes to the mainly positive view on using ABC within Supply Chain Management..

The topic of this essay is the strategic importance of the Golan Heights during the period 1967-1973, specifically targeting the following questions;-          Why were the heights strategically important?-          What are the gains of either of the states in controlling the Golan Heights?A theoretical framework based on Jerker Widén´s and Jan Ångström´s Militärteorins grunder (The fundamentals in Military Theory) and its chapter regarding the strategic context will be used as an analytical framework.The framework has been applied on the specific conditions of the Golan Heights during a given and limited period of time; stretching from 1967 to 1973, however, the study will not deal with the war of attrition in 1970 as the impact on the Golan Heights and the surrounding geographical strategically important area was limited if at all. The two wars waged during this particular time are used in an attempt to give a somewhat objective picture of the strategic importance of the area.The conclusions are that the importance of the Golan heights during the selected period was significant as the Golan Heights provided a ?strategic lock? both ways and provides a favourable area to deploy artillery, intelligence and surveillance sensors..

Having an intranet as a source for information and communication is common in most contemporary organizations. Research shows that the intranet in itself does not have an explicit area of use, and that leaves every organization to make decisions of the associated functionality on their own. At the same time the strategic opportunities that the intranet could bring get lost somewhere along the way. This means that problems regarding the strategic use of an intranet becomes apparent and may result in loss of investments for the organization. The purpose of this thesis is to identify central choices that can be used as points of discussion and help organizations to work with their intranets on a more strategic level.

Concurrently with higher demands on comparability between companies, all Swedish listed parent companies are guilty to apply international accounting standards, IFRS/IAS, no later than January 1, 2005. In this thesis IFRS 7 Financial instruments: Disclosures, that treats information about financial instruments, is investigated. IFRS 7 aims to establish a good international standard for disclosures about financial instruments. The purpose of this thesis is to study differences in the interpretation of IFRS 7 Financial instruments: Disclosures between Swedish life insurance companies, problems ? if any ? that associate with the recommendation, the recommendation?s effect on accounting and the attitudes towards IFRS amongst the Swedish life insurance companies.

The purpose of this study is to develop a general understanding of the areas of alliances and service quality as well as their relation to each other, through a consumer perception. Further, to discover more detailed and close up knowledge of customer perceived service quality within airline alliances. This is done by identifying particularly significant dimensions in the service process that have an influence on the perceived service quality.The thesis is based on qualitative study using a critical incident technique to explore the issue of service quality. In the research of the material the iterative approach has been used. The primary information sources are the interviews with customers-members of airline alliance.

This thesis is based on a case study of the City of Stockholm. The study aims to explore the effects on the city's large investments caused by the public reform. Furthermore, the question concerns the character of the impact and if it will affect what type of investments that will be prioritized. The theoretical background is based on Brunsson's ideas about political organizations shifting towards corporate nature, and Almqvist's interpretation of New Public Management (NPM). Moreover, models explaining public management reform, and the main components of corporate shifting, are used.

Purpose/aim: The purpose of this thesis is to examine if, and in that case how, the municipality of Umeå worked strategically with its communication during 2014 when Umeå was chosen as ?European Capital of Culture?. The research is mainly focused on the outlines of their communication plan, main goals, what  communication strategies the municipality has chosen to and their choice of media channels.Material/method: Two methods are used for this research; qualitative interviews with four employees within the communication team during Umeå2014 and a text analysis of three formal documents which provide the framework of communication policies and media strategies during Umeå2014.Results: The results clearly indicate a well structured, strategic planning outlined in the formal documents. The four people intreviewed all had a good knowledge of the policies and strategies in the documents, they also described their work in accordance with these..

Burger, M B & Dizdarevic, J. ?Vi var som isolerade öar?- En fallstudie utifrån ett medarbetarperspektiv om effekter av konkreta förbättringsarbeten gjorda på Centralsjukhuset i Kristianstad, Barn- och ungdomsmottagning. C-D-uppsats i socialt arbete och verksamhetsutveckling 30hp. Malmö högskola: Hälsa och Samhälle, enheten för Socialt arbete 2010. Utgångspunkten i vår fallstudie har varit att studera effekter av utvecklingsprogrammet ?Bra mottagning? som utfördes på Centralsjukhuset i Kristianstad (CSK), Barn- och ungdomsmottagning mellan åren 2006- 2008 utifrån ett medarbetarperspektiv.

The connection between management control systems for controlling sustainability and a firm's motivation for engaging in sustainability is not completely understood (Arjaliès & Mundy, 2013). The aim of this thesis is to develop a more profound understanding for management control in achieving sustainable companies. To do this, we raise the question: How and to what extent do companies use management control systems to achieve sustainability compliance Simons's Levers of Control (1995) are applied to this question in order to get a consistent and thorough insight of management control systems. Hence, a case study of ABB:s work to achieve material compliance in accordance with EU-regulation was conducted. The findings of the case study reveal that ABB uses the regulations as explicit goals and implement them in sustainability procedures.

Purpose:Our purpose with this essay was to see how a health promotion initiative could be profitability and how human resource cost accounting could be used for decision making. Does it cost more than it taste? Method:We have been using qualitative interviews with politicians, human health developerand accountants in a municipality. We have also collected data from a university lecturer which shows numbers from the health promotion initiative and how it is been affecting the involved staff. Result:The result show us that the politicians, human health developer and accountants all want to introduce physical exercising at work.

This study intends to explain the problem with the implementation of new Swedish accounting rules called K2. The rules are simplifications of the general accounting rules and the purpose is to make it easier for small companies to account. Despite this, few small companies have adopted the rules. This study seeks to explain the weak response to the K2-rules using institutional theory.The research objects of this study are Burger King, McDonald?s and two audits and accountants.

Background: The strategic importance of purchasing departments is increasing, yet supply risks are rather uncharted. The procurement of coffee involves supply risks and the purchaser needs to be able to handle these to enable the roasting-house to produce coffee as specified. Purpose: To chart risks in connection with the procurement of coffee as well as the possibilities of handling these. The thesis also examines if general risk management theories are applicable on the supply risk present within Swedish roasting-houses and can become an integral partof the purchasing process. Method: A qualitative case study of the purchasing process of Swedish roasting- houses.

Many design agencies and designers like to see design as a longtime strategic investment for any company. However, knowledge of design as a strategic resource depends on ones professional background and ones knowledge of design as such. It is common today that clients meet design agencies and therefore design with a certain skepticism concerning its role in the company. Within the prodctdevelopment-process the company?s different functions meet.