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.

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.

By conducting interviews, studies as well as scanning the current scientific landscape, this paper examines the opportunities of increasing current capacity within the public transportation system in Stockholm with simple financial means for the benefit of the travelers. The paper focuses on the central station of the subway system and how adjustments of processes carried out in relation to the turnstiles could increase performance within areas of interest, given the preferences of the travelers. The theoretical framework of the paper includes models from the field of capacity management as well as theories related to the pedestrian behavior. Applying these theories and models to the collected data, the paper derives some main conclusions. First of, people using the public transportations system, and especially the subway, consider speed and dependability as the most important performance objectives for the caretakers of the public transportation system, SL and MTR to master.

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.

Sandvik Group is a global engineering corporation within materials technology and produces, among other things, band sawsteel. In order to develop custom relations, custom benefits and the supply chain Sandvik wants to become more acquainted with its customers. Improved feedback means that Sandvik will be able to develop its products in a customized direction. This thesis is a tool for educating and developing sales staff. As a support a calculation tool that can be used as a sales aid has been developed.

Stands where pre commercial thinning has been ignored or inadequate often tend to have high stem density and low average diameter when they reach heights of thinning. In such stands, it can often be expensive to do a conventional pulpwood harvest as a first thinning. This study investigates the development of the stands and the economic outcome of forest fuel extraction, or a combined harvest as alternatives to the ordinary pulpwood harvest. Simulations in Heureka StandWise were performed for two thin and dense stands, which were constructed by data from the Swedish National Forest Inventory. The simulations show that the extraction of forest fuel in first thinning at an early stage can provide higher net revenue compared to conventional pulpwood harvest at the same time or later.

Extended Producer Responsibility (ERP) is a form of product take-back regulation that requires the producers to manage their products at the end of life. By internalising the products? entire life cycle costs into the market price the ultimate objective of such regulations is to reduce the environmental burden from the products. This Master´s thesis seeks to examine if the total life cycle cost of a product actually is borne by the producer, and if not, predict who will then take this cost. This is done by analysing the market for take-back activities in three different categories of products; electrical and electronic equipment, cars and wind power stations.

Purpose: The purpose of this Bachelor is to analyze how the organizers of a Major event price their tickets and how these strategies consistent and differs from dynamic pricing. The study also aims to analyze whether there are conditions for dynamic pricing in Major events in the future.Theories: Dynamic pricing - Kimes model, Segmentation, price discrimination, variable ticket pricing.Method: The study used a triangulation where a qualitative interview was combined with quantitative data collection. Primary data was collected through a qualitative approach through an interview with General Secretary Tony Wiréhn and Marketing Director Malin Eldh in the local organization of the IIHF World Championship in Sweden. The quantitative data collection was to collect price information from the games played in the Swedish side of the World Championship organization arrangements.Conclusion: The conclusions that can be drawn are that the organizer of Ice Hockey World Championships today largely applies segmentation and also the second and third degree price discrimination. World Cup organization believes that it has something they call "semi-dynamic pricing", which according to this study involves a variable pricing with dynamic tendencies, then prices on some games adapted based on supply and demand during the sales period.

Globalization is one of the most popular catchphrases in the international relations debate today. Globalization is a complex concept with as many definitions as authors. National borders or jurisdictions do not control the phenomenon, instead, it is moving without restraints from region to region. Is this a threat to the sovereignty of nation-state and an end of the system of Westphalia? Does the globalization undermine the nation-state by increased factor-mobility, less tax revenue and participations multilateral co-operations, as the globalists think? Or is it strengthens its importance by offering better allocation of resources through free and healthy competition, as the skeptics believe.The aim of this thesis is to analyze theories of globalization by applying them on Sweden and the Netherlands.

Web 2.0 is a relatively new concept which has made significant progress on the Internet. More recently, corporations as well have begun to get use of the different types of applications that are assigned to the Web 2.0. Organizations are primarily interested in making use of Web 2.0 in two areas: inside the company to increase efficiency and productivity, and from the organization to the customer to improve revenue and customer satisfaction. We have chosen to take a closer look at this last area, as can be seen as a CRM context. Our interest is to investigate how such a context may change by implementing some kind of Web 2.0 technology.

The web as an arena for news reporting and information sharing to consumers has grown for many years in the expense of the traditional newspapers. The revenue stream has however not followed the same transformation which has led to a remarkably lower profit when news and articles are distributed through the web. Banner advertising is a method that is commonly used by online magazines to generate profit where advertisers pay to expose their message. One method to measure banner ads effectivity, and indirectly, what the advertiser would pay, is through Click-Through Rate (CTR), how many clicks a banner ad receives in relation to the amount of banner views. One of the variables that play an important role in the banner ad effectivity is the placement of the banner ad.

As the football industry develops into a highly competitive commercialized industry, football clubs must step up and improve their business strategy. This study focuses on the famous Italian club AC Milan, a club with many international titles but with declining revenues. The purpose of this thesis is to study how AC Milan can generate higher revenues by comparing its marketing and business strategy with the most profitable clubs in the world, the benchmarking partners Real Madrid and Manchester United. By using a benchmarking model, following the five steps of this process, conducting observation studies, an interview and examining secondhand information, gaps between the clubs were evaluated and analyzed. These evaluations became together with chosen theoretical references, the basis for the improvement suggestions and conclusions shown by the authors.

The purpose of this thesis is to examine whether the concept of permanent establishment, as defined in Article 5 of the OECD Model Tax Convention on Income and Capital, is applicable to electronic commerce and if so whether the current definition is able to appropriately deal with the challenges of electronic commerce.In 2003, the OECD added a new section to the Commentary on the Model Tax Convention on Article 5. The new section is a clarification on the application of the permanent establishment definition in electronic commerce.The current definition of permanent establishment in the Model Tax Convention relies on the physical presence of a foreign corporation as the threshold for source taxation. While the current definition, prima facie, might be applicable on electronic commerce, the highly mobile nature of electronic commerce might affect the current revenue distribution equilibrium between states..