Incentive programs are one of the most important strategies that a corporation has in order to achieve its major policies and goals. The purpose of this paper is to identify these goals and their function, so that we later can analyze the incentive system?s effectiveness. The paper?s focus is on Max Hamburgarerestauranger AB?s incentive system, that is directed to the managers of all of its restaurants.We had interviews with the CEO, as well as the head of the Economics Department of Max H.

Business valuation is something that is carried out on a daily basis and relevant to both small and large businesses. Valuations are often long and complex processes that may be difficult to understand, even for those who have received an education in the field. In this thesis, we try to create a better understanding of how this process works.   Since we are aware of many aspects of the theory behind business valuation, but very little insight into the practical activities, we have chosen a deductive approach, i.e. to go from theory to empirical data.   The conclusion is that the methods presented in the theory is largely used in practice, and that the process of valuation mighty seldom differ between valuations. For the seller to be able to charge a higher value for their companies, it is important to have knowledge of, and review the value-creating factors in the company.

The aim of this study is to investigate wether the participatory democracy is a threat or a complement to the representative democracy. To achieve my purpose I will focus on two different lokal councils, the civil council in Hovsjö and the youth council in Västra Skogås, which have been objects of the urban policy in 1998. The theoretical framework on which this study is based consists of the participation democratic theory, representative democratic theory and implementation theory. By problemizing these theoretical frameworks in comparison with eachother I will mapp how these two lokal councils were implemented. The research question is: In what way was the civil council and the youth council a complement or threat to the representative democracy? In which way was it difficult to implement them?The method used for this purpose is a qualitative comparative case study.

The purpose of this thesis is to examine and analyze the characteristics of the management control system private equity firms use to manage their portfolio companies. The thesis takes a share holder value perspective, and it is assumed that the goal of the management control system is to increase the shareholder value in the portfolio company. In a qualitative study two private equity firms and two portfolio companies, one for each private equity firm, were studied in detail. In total, nine in debt interviews were completed. The results from this study suggest that the characteristics of the control system are dependent on the surrounding context; the focus on shareholder value and the specific characteristics of the private equity industry shape the characteristics of the management control system.

This essay deals with the topic options costs and whether such costs would arise for smaller companies now when they have the opportunity to choose not to have an auditor. Small companies are defined as companies that fulfill at least two of the following three criteria?s: less than 1,5 million SEK in balance sheet, less than three employees and turnover less than 3 million SEK. The decision regarding internal revision does not only affect the company itself but also other parties such as the taxation authority, banks and others that can be influenced by the decision. This essays main focus is on the influenced parties, especially the taxation authority and the banks as these have been highlighted in debates in media and because the small companies themselves may have difficulties to foresee the consequences of the new changes. The opinions from accounting companies will be considered in the essay as they can be considered as experts regarding the different aspect within this area.

Compressed air is a low efficiency media, and is thus very expensive to produce. This thesis work began by mind mapping how to create savings on the compressed air system at Billerud Skärblacka AB. Certain issues have been chosen for further studies.In order to identify the consumption of compressed air at PM 8 and 9, several measurements were made. At PM 8 there were not found any pressure drop, only large pressure variations for short periods of time. The causes of these pressure variations were not established.

Today wireless transmission of data is becoming more and more popular and the need for faster transmission rates is increasing. Since the bandwidth is limited it is important to try to use it to the fullest. CDMA is a technology that allows multiple accesses on the same frequency and time thus making it very bandwidth efficient. The CDMA technology was first introduced in the second generation?s cellular systems but has since then been improved and is reused in today?s 3G systems as Wideband CDMA.

Web 2.0 represents the next generation of creating interactive applications on the Web. The purpose of this thesis was to develop a service tailored to Web 2.0 technology, where users can post ads for free. The platform is an advertising system specially designed for animals. Surveys and interviews have been done; the result is that today?s advertising services on the Internet are not interactive and user-friendly.The users have the possibility to adapt different part of the system to their needs, such as choice of themes.

This report is a result of a project that been conducted on System Andersson. System Andersson sells and develops MPS-systems for small and medium sized manufacturing companies. System Andersson are today located in the central parts of Jönköping and has about 20 employees. The goal for the project is to develop a new version of Andersson Qwick mps. The project has been divided into a number of smaller projects were the authors been part of the planning module project.

The numbers of mergers and acquisitions have increased significantly in the last period of time. Although this popularity for mergers and acquisitions, most of the mergers and acquisitions fail to create value. One explanation to this failure of value creation is, according to several studies, how companies treat integration of information systems in the pre-merger evaluation. The research within the field argues that information system integration should have a proactive role in mergers and acquisitions, meaning that information system integration should support the organizational change and normally be considered in the premerger evaluation. The aim of this thesis is to study issues that affect whether companies choose to consider information system integration proactively, when involved in mergers and acquisitions.

Today, we can see that social navigation is embedded in different kinds of websites, but there is still little support for social navigation in the web browser. Our main concern has been how we construct a tool that fills this hole in the web browser. By letting the theory, the prototype and the focus group serve as input/output to each other we could create a better overview of how the different pieces were intertwined. This has been a crucial mental model for us to obtain since it has helped us to understand how we could realize the theory through our prototype and thereby come to the conclusion of what aspects of the theory that we should put forward to further development. After constructing the prototype we thought that it would support social navigation, but realized after analyzing the discussion of the focus group that we are not there yet.

The thesis is about exploring possibilities for developing a standardised system solution for micro businesses, this since most of the micro business lack proper system solutions, a contributing factor of this is price and also incompatibility between the solution and the business itself. The system solutions we will refer to are solutions which task is to cover the most important needs that a micro business might have on their system. The main goal with this research is to see if this is possible, and if so, how the developers should think to take it further. We chose to do this by identifying the most significant of needs a micro business has when it comes to this type of system solution.In this thesis we will present three needs which were evaluated and brought forth through the analyses of various interviews and observations we had done during the study. The interviews took place at respective company with their employees and consisted both closed and open questions with our main focus on the open questions because we wanted to obtain as much information from the respondents as possible from several viewpoints.

This essay takes the three models from Allison and Zelikow book Essence of decision and applies them on the Swedish defense system. After the cold war the Swedish defense system had to undergo changes to be a more modern defense and be able to defend Sweden against threats. To also be able to cooperate with other countries in peacekeeping operations the Swedish defense had to be reorganized. The solution was to change direction from a defense system that was organized for invasion to instead be a movable defense ready for any challenge in Sweden or abroad. This reorganization will be analyzed according to the three different models..

The purpose of this essay is to examine Egyptian university students´attitudes about the Egyptian education system´s ability to support a democratic process in Egypt. In order to carry out my study, scientific books and articles have been read and interviews have been made among Egyptian university students. The interviews contained questions about the Egyptian education system´s impact on the democratic process in Egypt and which impact the Egyptian education system has had on the Egyptian revolution.The conclusion drawn from my study is that Egyptian university students find the contemporary Egyptian education system based on authoritarian rules and with a lack of democratic values. The Egyptian university students believe that to establish democratic institutions in Egypt, the Egyptian citizens need a better understanding about democratic values. However, some of the students believe that the democracy that should be established in Egypt, must be based on Islamic values and to succeed with that, Islamic studies must play a greater part in the Egyptian education.When it comes to the Egyptian education system´s impact on the Egyptian revolution the Egyptian university students´opinions were somehow divided. .

The aim of the study was to investigate how a community motivates and ensures the implementation of its values and how this document affected personnel of meaning, vision and daily operations. The study was based on semi-structured interviews, in which nine respondents were interviewed in a city in southern Sweden. Interviews dealt with three different themes, all concerned organization or set of values. The analysis was based partly on how organizations and institutions build up and maintain their legitimacy. The analysis was also explained by the new institutional theory and its concepts isomorphism.