502 research outputs found
Ekonomistyrning i småföretag : En fallstudie av ett israeliskt och ett svenskt småföretag
No full textSammanfattning Kandidatuppsats i företagsekonomi inom ekonomistyrning. Ekonomihögskolan Linneuniversitetet Vårterminen 2012. Författare: Claes Lindberg Handledare: Jan Alpenberg Titel: Ekonomistyrning i småföretag Syfte: Syftet med denna studie är: Att bidra till ökad förståelse för användningen av ekonomistyrsystemen i ett tillverkande småföretag i Israel och jämföra med dito i Sverige. Att beskriva användandet av ekonomistyrsystemen samt analysera olikheter och likheter emellan dem. Metod: Jag har i den här undersökningen valt att göra en fallstudie med två företag, ett israeliskt och ett svenskt. Den metod som jag använt definierar jag som en fallstudieteknik med en kvalitativ metod som enligt Yins dimensioner faller under multipel fallstudie med ett holistiskt tillvägagångssätt. Själva analysen har utförts med hjälp av ”contingency theory”. Slutsats: I studien har framkommit att det är stor skillnad i hur de två företagen har använt sina ekonomistyrsystem. Det är stor skillnad i hur man ser på ekonomistyrsystemen och vilket mervärde de tillför organisationen. Det svenska företaget har ett ekonomistyrningssystem som är väldigt traditionellt uppbyggt och där det anses viktigt för att leda företaget på effektivt sätt. Dessa skillnader har troligtvis uppkommit både på grund av skillnader i omgivningen men också av skillnader i företagens affärsidé, koncept och också pga. skillnader i VD/ägares personlighet. Vi kan dock konstatera att båda dessa företag har verkat under längre tid med god lönsamhet trots sina olika sätt att använda de traditionella ekonomistyrsystemen. Abstract Title Management Control Systems in Small Businesses Author Claes Lindberg Supervisor Jan Alpenberg Course Bachelor Thesis in Business Administration 15 ECts Purpose The purpose of the thesis is to: Add understanding to the use of management control systems in a small producing business in Israel and compare it to a similar business in Sweden. Describe the use of the management control systems and analyze the differences and differences between them. Methodology The methodology used in this thesis is a qualitative multiple case study that according to Yins dimensions would be characterized as a holistic case study. The relevant theory for analyzing the result is contingency theory. Conclusions The study has found that there is a big difference in how the two companies are using their management control systems and a big difference in how management see the added value to the organization from these control systems. The Swedish company has a control system that is very traditional in the type of segment where they operate and they consider the system as an important tool to lead the company in the right direction. The Israeli company on the other hand has a system that gives a more general picture and is less complicated and exact compared to the Swedish one. These differences are probably due to differences in the surroundings but also in business concept, customer demands and also difference in character and leader style of company owners. We can conclude that both these companies have been successful for 25 plus years with a profit level way above their competitors despite their different ways of using the traditional management control systems.
Ekonomistyrning i småföretag : En fallstudie av ett israeliskt och ett svenskt småföretag
No full textSammanfattning Kandidatuppsats i företagsekonomi inom ekonomistyrning. Ekonomihögskolan Linneuniversitetet Vårterminen 2012. Författare: Claes Lindberg Handledare: Jan Alpenberg Titel: Ekonomistyrning i småföretag Syfte: Syftet med denna studie är: Att bidra till ökad förståelse för användningen av ekonomistyrsystemen i ett tillverkande småföretag i Israel och jämföra med dito i Sverige. Att beskriva användandet av ekonomistyrsystemen samt analysera olikheter och likheter emellan dem. Metod: Jag har i den här undersökningen valt att göra en fallstudie med två företag, ett israeliskt och ett svenskt. Den metod som jag använt definierar jag som en fallstudieteknik med en kvalitativ metod som enligt Yins dimensioner faller under multipel fallstudie med ett holistiskt tillvägagångssätt. Själva analysen har utförts med hjälp av ”contingency theory”. Slutsats: I studien har framkommit att det är stor skillnad i hur de två företagen har använt sina ekonomistyrsystem. Det är stor skillnad i hur man ser på ekonomistyrsystemen och vilket mervärde de tillför organisationen. Det svenska företaget har ett ekonomistyrningssystem som är väldigt traditionellt uppbyggt och där det anses viktigt för att leda företaget på effektivt sätt. Dessa skillnader har troligtvis uppkommit både på grund av skillnader i omgivningen men också av skillnader i företagens affärsidé, koncept och också pga. skillnader i VD/ägares personlighet. Vi kan dock konstatera att båda dessa företag har verkat under längre tid med god lönsamhet trots sina olika sätt att använda de traditionella ekonomistyrsystemen. Abstract Title Management Control Systems in Small Businesses Author Claes Lindberg Supervisor Jan Alpenberg Course Bachelor Thesis in Business Administration 15 ECts Purpose The purpose of the thesis is to: Add understanding to the use of management control systems in a small producing business in Israel and compare it to a similar business in Sweden. Describe the use of the management control systems and analyze the differences and differences between them. Methodology The methodology used in this thesis is a qualitative multiple case study that according to Yins dimensions would be characterized as a holistic case study. The relevant theory for analyzing the result is contingency theory. Conclusions The study has found that there is a big difference in how the two companies are using their management control systems and a big difference in how management see the added value to the organization from these control systems. The Swedish company has a control system that is very traditional in the type of segment where they operate and they consider the system as an important tool to lead the company in the right direction. The Israeli company on the other hand has a system that gives a more general picture and is less complicated and exact compared to the Swedish one. These differences are probably due to differences in the surroundings but also in business concept, customer demands and also difference in character and leader style of company owners. We can conclude that both these companies have been successful for 25 plus years with a profit level way above their competitors despite their different ways of using the traditional management control systems.
Supplemental material for Comparison of simultaneous arterial spin labeling MRI and 15O-H<sub>2</sub>O PET measurements of regional cerebral blood flow in rest and altered perfusion states
No full textSupplemental Material for Comparison of simultaneous arterial spin labeling MRI and 15O-H2O PET measurements of regional cerebral blood flow in rest and altered perfusion states by Oriol Puig, Otto M Henriksen, Mark B Vestergaard, Adam E Hansen, Flemming L Andersen, Claes N Ladefoged, Egill Rostrup, Henrik BW Larsson, Ulrich Lindberg and Ian Law in Journal of Cerebral Blood Flow & Metabolism</p
Finansieringsstrukturen i nystartade företag - En undersökning av teknikutvecklingsföretag baserade i forskningsparken Ideon
No full textTitel: Finansieringsstrukturen i nystartade företag - en undersökning av teknikutvecklingsföretag baserade i forskningsparken Ideon Ämne/Kurs: FEKN90 Examensarbete Magisternivå, 30 högskolepoäng Datum: 2014-05-16 Författare: Rebecca Lindberg och Anna Tunberg Handledare: Claes Svensson Nyckelord: Finansieringsstruktur, Kapitalstruktur, Pecking order-teorin, Små nystartade teknikutvecklingsföretag, Finansiell Bootstrapping Syfte: Studiens syfte är att generera en utvecklad Pecking order-teori för finansieringsstrukturen i nystartade teknikutvecklingsföretag. Metod: Kvantitativ metod med datainsamling genom enkäter till teknikutvecklingsföretag startade i Ideon, Lund. Kvalitativa inslag genom en explorativ pilotstudie i form av intervjuer. Teoretiska perspektiv: Studien är baserad på teoretiska ansatser och metoder inom ramen för finansieringsstruktur. Empiri: Empirin består av enkät- och intervjusvar från företagsledningen på teknikutvecklingsföretag från forskningsparken Ideon i Lund. Slutsatser: Pecking order-teorins stämmer inte överens med hur företagsledare i små nystartade teknikutvecklingsföretag väljer finansieringsalternativ. Förslag till en utvecklad pecking order-teori har framställts.Abstract Title: The financial structure in early stage companies - a survey of technology-based firms in Ideon Science Park Course: FEKN90 Degree Project Master Level in Business Administration, 30 university points (ECTS) Date: 2014-05-16 Authors: Rebecca Lindberg and Anna Tunberg Advisor: Claes Svensson Key words: Financial structure, Capital structure, Pecking order-theory, New technology-based firms, Financial bootstrapping Purpose: The purpose of the study is to generate a new Pecking order-theory in regard to the financial structure in new technology-based firms. Methodology: Quantitative methods with data collection through surveys to technology-based firms first based in Ideon, Lund. Qualitative features through an exploratory pilot study conducted through interviews. Theoretical perspectives: The study is based on theoretical approaches and methods in the context of capital structure. Empirical foundation: The empirical data consists of responses from surveys and interviews from business managers in technology-based firms in Ideon Science Park in Lund. Conclusion: The Pecking order theory is not consistent with how business leaders in new technology-based firms choose financing options. A proposal for a developed Pecking order theory has been produced
Claes Oldenburg : Raw Notes : Documents and Spirits of the Performances : "Stars", "Moveyhouse", "Massage", "The Typewriter" with Annotations by the Author
No full textReproduces Oldenburg's complete unaltered collection of documents (including scripts, notes, instructions, theory) relating to four performances dating from 1963-1968, transcribed from their original form. Includes annotations by the author and examples of the original manuscripts
The Challenges to EU Trade Policy in a Changing World Order
No full textThis chapter discusses the EU’s common external trade policy in light of economic and political changes in the world. The authors establish that EU external trade policy is currently facing some of its greatest challenges ever. This is not only a consequence of Brexit, considering the equally great demands for continuous adjustment to worldwide structural changes in international trade. The question that Alvstam and Lindberg address in this chapter is how EU trade policy vis-à-vis the rest of the world should be modified and renewed in pace with external changes. In particular, they analyse the changing world order in the form of a new US trade policy, the British withdrawal from the EU, and China’s increasingly prominent place in the international arena. In light of this, the authors consider various possible alternatives for the EU’s external trade policy. The role that the relationship with the post-Brexit UK will play in formulating an effective trade policy for the EU is a central question here
Lease of land from Hilletje Jans, widow of Ide Cornelius Van Vorst, to her son-in-law Jan Ariense Sip, 1694
No full textDocument in which Hilletje Jans, widow, asserts that she has leased a tract of land to her son in law Jan Arianse Sip, and agrees to continue the lease until her death, at which point all of her land is to be divided among her heirs, with certain exceptions detailed in document. Deed recorded by Town Clerk Claes Arentse Toers.Deed in Colonial Dutch from 1694, with transcription and translatio
DNA fusion gene vaccination mobilizes effective anti-leukemic cytotoxic T lymphocytes from a tolerized repertoire
No full textThe majority of known human tumor-associated antigens derive from non-mutated self proteins. T cell tolerance, essential to prevent autoimmunity, must therefore be cautiously circumvented to generate cytotoxic T cell responses against these targets. Our strategy uses DNA fusion vaccines to activate high levels of peptide-specific CTL. Key foreign sequences from tetanus toxin activate tolerance-breaking CD4+ T cell help. Candidate MHC class Ibinding tumor peptide sequences are fused to the C terminus for optimal processing and presentation. To model performance against a leukemia-associated antigen in a tolerized setting, we constructed a fusion vaccine encoding an immunodominant CTL epitopederived from Friend murine leukemia virus gag protein (FMuLVgag) and vaccinated tolerant FMuLVgag-transgenic (gag-Tg) mice. Vaccination with the construct induced epitopespecificIFN-c-producing CD8+ T cells in normal and gag-Tg mice. The frequency and avidity of activated cells were reduced in gag-Tg mice, and no autoimmune injury resulted. However, these CD8+ T cells did exhibit gag-specific cytotoxicity in vitro and in vivo. Also, epitope-specific CTL killed FBL-3 leukemia cells expressing endogenous FMuLVgag antigen and protected against leukemia challenge in vivo. These results demonstrate a simple strategy to engage anti-microbial T cell help to activate epitope-specific polyclonal CD8+ T cell responses from a residual tolerized repertoire
The Fragility of Liberalism: David Hume and the Problem of Virtue
No full textDegree awarded: Ph.D. Politics. The Catholic University of AmericaThe Fragility of Liberalism: David Hume and the Problem of VirtueNong Cheng, Ph.D. Director: Claes G. Ryn, Ph.D. David Hume has often been seen as a representative of interest-based liberalism, as distinct from, for example, Lockean, rights-based liberalism or Kantian, autonomy-based liberalism. This dissertation considerably revises or qualifies this interpretation by demonstrating that in Hume's political theory virtues play a significant role in motivating compliance with rules.The dissertation shows the importance of a distinction between interest as justifying rationale and interest as direct motive. Hume's argument for liberal institutions is essentially based on considerations of self-interest. However, he has deep reservations about self-interest being the motive for action. Given Hume's theory of reason and passion, he cannot expect people to be always clearheaded and to be constantly calculating relative advantage. Only preexisting, unreflective dispositional tendencies can ensure and explain strict rule-following. These dispositions form the core of liberal virtues.What is special about Hume's account of liberal virtues is that he juxtaposes the self-interest motive and the virtuous motive and has to explain their relationship. The typical liberal idea of the self-interest motive, understood as involving autonomous rational agency and reflective calculation, conflicts with the dispositional view of the virtuous motive. But Hume's notion of the self-interest motive is context-dependent, and the interests in the concrete contexts are diverse and heterogeneous. This particularized sense of interest is more like an unreflective tendency than a reflective calculation. As such it plays a major role in the formation of the corresponding virtuous motive and gradually gives place to the latter. The dissertation brings out that a stable liberal order cannot rely on either voluntary commitment or rational calculation, but depends on virtuous tendencies widely possessed by a people. These virtuous tendencies are shaped primarily through habituation, and their formation involves a protracted historical development and a particular way of life.Made available in DSpace on 2011-06-24T17:11:28Z (GMT). No. of bitstreams: 1
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Conducting Monetary Policy with a Collegial Board: The New Swedish Legislation One Year On
No full textIn this paper we discuss the recent experience of conducting monetary policy with a collegial board according to the Riksbank act. Interest rate decisions are normally taken with the aim to bring inflation in line with the 2 per cent inflation target one to two years ahead. When there are dissenting views in the Executive Board, the majority rule serves as a formal aggregation rule. Disagreements on the inflation outlook have occurred due to different opinions on the relation between growth and inflation, the current state of the economy and the future outlook for exogenous determinants of inflation. By publishing inflation reports and minutes from meetings with the Executive Board, good incentives are provided to both the staff and the Executive Board to do their best and it also ensures accountability on the part of the Executive Board for achievement of the price stability objective
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