<p><strong>Aim: </strong>To investigate the observed issues about the economy units’ importation in the municipal of Bollnäs, Sweden, and study the internal communication according to this matter. </p><p><strong>Method:</strong> This paper is written as a process where the information flow has been decided by the information held in the interviews. The interviews have dealt with the economy units issues and the communication linked to it, within the oganization. The persons that have been interviewed are Olle Nilsson Sträng -principal of the municipal executive board, Leopold Stoltz - head of the municipal, Jan Lahenkorva‐ principal of the youth and child care board Maj ‐Britt Karlsson‐ head of the youth and child care management and Eva Eklunddirector of junior school. After the interview report, discussions about what really happened and what can be done are made. </p><p><strong>Contribution of thesis:</strong> The thesis shows that the communication is important for the persons within the organization and its function. It also contributes to a understanding of the public organizations of Sweden.</p><p><strong>Future research:</strong> Suggest how decisions will be made in a public and private organization,are there any differences? I would also be interesting to know how the community is reacting on the information from public organization. </p><p><strong>Result & Conclusions: </strong>To build awareness about the internal communication problems and consider the decision ‐making process and how the decisions are made public. </p><p> </p>

The purpose of this thesis is to present an approach for good practice with regards to using cost benefit analysis (CBA) as a value-adding activity in the information security investment process for large enterprises. The approach is supported by empirical data. From a MIO model perspective, this report is focused on the phase of strategic choices regarding organization, i.e. trying to find optimal investments for efficient operations. To assess, improve and monitor the operational effectiveness and management’s internal control environment is essential in today’s business execution. Executive management and boards are increasingly looking for an information security governance framework that encompasses information technology and information security: a single framework through which all information assets and activities within the organisation can be governed, to provide the optimum capability for meeting the organisation’s objectives, in terms of functionality and security. The investment decision is one of the most visible and controversial key decisions in an enterprise. Some projects are approved, others are bounced, and the rest enter the organisational equivalent of suspended animation with the dreaded request from the decision makers to “redo the business case” or “provide more information.” The concept of cost benefit analyses of information security helps management to make decisions on which initiatives to fund with how much, as there needs to be an approach for measuring and comparing different alternatives and how they meet business objectives of the enterprise. Non-financial metrics are identified using different approaches: governance effectiveness, risk analysis, business case analysis or game theory. The financial performance metrics are driven by the main value disciplines of an enterprise. These lead to the use of formulas enabling the measurement of asset utilisation, profit or growth: ROI (ROIC), NPV, IRR (MIRR), FCF, DCF, Payback Period, TCO, TBO, EVA, and ROSI. The author shows research in the field of good corporate governance and the investment approval process, as well as case studies from two multinational enterprises. The case from Motorola demonstrates how IT governance principles are equally applicable to information security governance, while the case from Ericsson demonstrates how an information security investment decision can be supported by performing a cost benefit analysis using traditional marketing approaches of business case analysis (BCA) and standard financial calculations. The suggested good practice presented in this thesis is summarised in four steps: 1. Understand main rationale for the security investment 2. Identify stakeholders and strategic goals 3. Perform Cost Benefit Analysis (non-financial and financial performance metrics) 4. Validate that the results are relevant to stakeholders and strategic goals DISCLAIMER This report is intended for academic training only and should not be used for any other purposes. The contents are not to be considered legal or otherwise professional advice. No liability is taken, whatsoever, by the author.

Aim: To investigate the observed issues about the economy units’ importation in the municipal of Bollnäs, Sweden, and study the internal communication according to this matter.  Method: This paper is written as a process where the information flow has been decided by the information held in the interviews. The interviews have dealt with the economy units issues and the communication linked to it, within the oganization. The persons that have been interviewed are Olle Nilsson Sträng -principal of the municipal executive board, Leopold Stoltz - head of the municipal, Jan Lahenkorva‐ principal of the youth and child care board Maj ‐Britt Karlsson‐ head of the youth and child care management and Eva Eklunddirector of junior school. After the interview report, discussions about what really happened and what can be done are made.  Contribution of thesis: The thesis shows that the communication is important for the persons within the organization and its function. It also contributes to a understanding of the public organizations of Sweden. Future research: Suggest how decisions will be made in a public and private organization,are there any differences? I would also be interesting to know how the community is reacting on the information from public organization.  Result &amp; Conclusions: To build awareness about the internal communication problems and consider the decision ‐making process and how the decisions are made public.

Economic and trade exchanges have become more and more frequent between China and Taiwan in recent years. After decades of confrontation, it is finally evident that a tighter ice-breaking relationship exists now between the two governments reinforced by an inseparable historical relationship between the two peoples. Accordingly, both governments have established responsible organizations - the Mainland Affairs Council and the Association for Relations Across the Taiwan Straits ¡V to coordinate and solve the demands of the people. As a result of positive changes in policy, one of the main expected benefits amongst more commercial opportunities are the cross-strait direct flights. In recent years, difficult times have hit Taiwan's airline industry coming initially from a highly competitive domestic airline environment, followed by the establishment of the High-Speed Rail system and further dragged down from the Financial Crisis. The result was a reduction in market share and revenues far below the levels in its boom years forcing players to reduce the number of flights and routes to various parts within Taiwan and shutdown of one of the major domestic airlines. However, after the announcement and release of the new cross-strait direct-flight policy, Taiwan's airline industry is expected to recover from this depression and come to life. Nevertheless, the most significant issue is how the Taiwanese airlines will implement their marketing strategies to establish a strong position for themselves within the Taiwan market. Therefore, this study aims Therefore, this study aims to use a case study approach to analyze cross-strait direct-flight strategies, and it is hoped that this research can be used as a reference for airlines to establish their strategic planning and an appropriate business model for the future. The process and abstract of this research are as follows: 1) Gain a clear understanding of direct-flight policy and analyze the current status of the airlines industry 2) Analyze market potential and business opportunities for the airline industry arising from the direct-flight policy 3) Evaluate prevailing growth strategies for the airline industry moving forward 4) Case Study of China Airlines: Operating Performance and Industry Environmental Analysis 5) Study and provide recommendations on cross-strait direct-flight strategies for China Airlines

ABSTRACT Usually, real game problems encountered in our daily lives are so complicated that the existing methods are no longer sufficient to deal with them. This motivates us to investigate several kinds of differential game problems, which have not been considered or solved yet, including a pursuit-evasion game with n pursuers and one evader, a problem of guarding a territory with two guarders and two invaders, and a payoff-switching differential game. In this thesis, firstly the geometric method is used to consider the pursuit-evasion game with n pursuers and one evader. Two criteria used to find the solutions of the game in some cases are given. It will be shown that the one-on-one pursuit-evasion game is a special case of this game. Secondly, the problem of guarding a territory with two guarders and two invaders is considered both qualitatively and quantitatively. The investigation of this problem reveals a variety of situations never occurring in the case with one guarder and one invader. An interesting thing found in this investigation is that some invader may play the role as a pursuer for achieving a more favorable payoff in some cases. This will make the problem more complicated and more difficult to be solved. The payoff-switching differential game, first proposed by us, is a kind of differential game with incomplete information. The main difference between this problem and traditional differential games is that in a payoff-switching differential game, any one player at any time may have several choices of payoffs for the future. The optimality in such a problem becomes questionable. Some reasoning mechanisms based on different methods will be provided to determine a reasoning strategy for some player in a payoff-switching differential game. A practical payoff-switching differential game problem, i.e., the guarding three territories with one guarder against one invader, is presented to illustrate the situations of such a game problem. Many computer simulations of this example are given to show the performances of different reasoning strategies. The proposition of the payoff-switching differential game is an important breakthrough in dealing with some kinds of differential games with incomplete information.

花旗集團(Citigroup)的跨業經營金控架構原為台灣各金融控股公司(以下簡稱金控公司)所追求的典範，但近來花旗的經營策略卻有重大轉變，如將旗下保險業務部門賣給大都會人壽(MetLife)，另以其資產管理公司交換投資業者雷格梅森公司(Legg Mason)的證券部門及股票，這其中策略的轉變對台灣金融業者有何啟示？ 台灣的金控公司經過近四年來的經營，歷經景氣循環由剝而復，究竟成效如何？有無類似花旗集團者，最後選擇以銀行業務為核心，而在諸多金控中脫穎而出者？此為本研究所擬探討課題之一。 Stern Steward & Co.財務顧問公司於1989年推出用於衡量企業經營績效的經濟附加價值(Economic Value Added，EVA®)後，許多知名企業開始採用EVA®進行績效評估，然而銀行業在採用時卻有諸多不同於一般製造業之處，本文試圖藉由以銀行為主體之金控公司個案研究比較來加以釐清，並以EVA®來檢視個案公司之財務決策品質。 本研究試圖以銀行為主體之金控公司在成立前後(2000年至2004年)之經營績效輔以EVA®等績效衡量工具，來驗證其在財務構面的價值。本研究獲得以下之結論及建議： 一、對投資人而言： 在成立金控的2002年度起至2004年度止，個案公司藉由併購及景氣復甦，以銀行業務為核心，充分展現營運績效，甚獲投資人肯定，股價亦隨之反映，並於2004年中創下新高。個案公司經營者所透露的財務決策信號與財務指標尚屬一致。 二、對企業經營者而言： 台灣的銀行家數過多，金融市場流於殺價競爭，致許多銀行業務拓展重於信用風險管理，終究面臨鉅額呆帳苦果而經營績效不彰，因此如能由營運績效良好的銀行藉由合併提升規模，複製獲利模式且兼顧風險管理下，將能迅速發揮合併綜效。 值得注意的為，近年由於金融同業前仆後繼地拓展消費金融業務，一窩蜂殺價競爭之景況重現，企業經營者宜運用Porter之五力分析作為業務拓展採煞車之預警。

The aim of this study is to analyse the sexual power relations in contemporary urban novels of Swedish female writers. I have identified a discourse in these novels as a heteronormative matrix which power is ruled by norms and assumptions about normality in both the heterosexual and lesbian stories. For this purpose I have related to Ivar B. Neumanns theory that individuals always find a way to confront the discourse by three different strategies. These strategies are used in my study as tools to organise these novels, because it is possible to see that the protagonists find at least one of these strategy’s to her protest. The first strategy I studied was the docile. Here I argument that the heroines in Alla vilda, Jag minns alla mina älskare och hur de brukade ta på mig, Inte enklare än så, Lögner and Att älska henne do not reject the discourse about sexual power relationships. The second strategy, named the oppositionist, implies the protagonists refusing to be left as victims. In one way or another, either by change the rolls of the sexes (Ta vad man vill ha) or by problematising the order of them (Ego girl) or find lesbianism as a way to reject the discourse (both the novels by Mian Lodalen: Smulklubbens skamlösa systrar and Trekant). The reluctant is the last strat-egy who is the creative one, which rejects some things and adapt to other. Here I place the heroines from Stjärnor utan svindel, Andra sidan Alex and Storlek 37. The result of this study is that despite quite different strategies to oppose against the hetero-sexual power discourse and the normative femininity everyone relates to it and thereby con-firms it.

Jean Cousin a suscité différentes formes de réception, révélatrices des enjeux discursifs des historiographes. De même, l'analyse critique des textes qui ont été produits sur l'Eva prima Pandora a fait émerger plusieurs problématiques inhérentes au processus de l'interprétation des œuvres d'art, au discours produit sur la peinture. À partir d'un contexte documentaire lacunaire, qui concerne autant le peintre que son tableau, les auteurs ont crée des fictions révélatrices de leur orientation méthodologique et des attentes de leur époque d'expression.Nous porterons donc un regard critique sur la construction mythique de l'image de l'artiste qui s'est opérée dans les différents textes consacrés à la vie et à l'œuvre de Jean Cousin. De même, à travers les propositions sémantiques qui ont été faites de la peinture, nous mettrons en évidence les présupposés théoriques et méthodologiques du discours produit par les interprètes, afin de montrer les limites de leur démarche. Partant de ce constat, prenant en compte les différentes pistes de réflexion récemment ouvertes par l'histoire de l'art, nous étudierons l'Eva prima Pandora, en portant notre attention sur le VOIR, sur le processus de création picturale, sur la nature des intentions de Jean Cousin alors qu'il peignait l'Eva prima Pandora.

In the early days of the twentieth century when vaudeville was the most popular theatrical entertainment in America, there were a number of female singers who became its star performers. In the process of conducting preliminary research for a dissertation topic on female singers of this era, it quickly became evident that while much has been written about opera singers of that era, only limited material was available on female vaudeville singers. Furthermore, the small amount of information which was available was so randomly scattered among various sources that it was difficult to perceive a composite picture of these performers.The purpose of this investigation into the musical styles and repertoire of three great female singer-comediennes of early vaudeville--Eva Tanguay, Nora Bayes and Sophie Tucker--is to determine what the reasons were for their tremendous popularity. Because vaudeville was the prime source of entertainment before the days of mass media, the American public was quick to make stars of many of its performers. This study seeks to ascertain what it was about thesewomen's particular musical styles, repertoire and personalities which made them so interesting and caused the public to make them vaudeville stars. Though there are certainly other female singers of this period which are also of interest:, these three were chosen because they were unique.This study is presented as a series of articles with separate chapters devoted to Eva Tanguay, Nora Bayes and Sophie Tucker as individuals. These chapters include biographical material, especially from books about vaudeville performers, and also explore critical reviews and other reports on their work from such sources as "Variety," "Theatre Magazine," and various newspaper accounts. Analysis of these sources on each individual within the chapters is included as well. The final chapter contains a summary of the research and a discussion of what conclusions were reached about the musical styles and repertoire of Eva Tanguay, Nora Bayes and Sophie Tucker as a result of this investigation.In addition to discovering the reasons for these performers' popularity and appeal, it is hoped that a viable by-product of this research has been to arouse renewed public interest in these three fascinating ladies of early vaudeville.

企業營運績效通常是以會計報表上的數字為參考，例如，資產報酬率(ROA)、每股盈餘(EPS)、股東權益報酬率(ROE)與資本報酬率(ROC)等，但這些數字通常受制於許多會計規範，且忽略股東資金成本，若只觀察這些會計數據可能無法忠實呈現一間公司的實際價值與績效。1995年由紐約Stern Stewart & Co.財務顧問公司所提出一個結合會計及經濟之觀念的財務績效衡量指標，現在已廣被使用作為企業價值的衡量工具。能夠以目前會計報表裡的資訊運用若干公式原理而更能充分的呈現在原始會計報表無法獲取的有用的訊息，而更能夠以投資者的角度觀察企業經營者所制定之決策是否以股東之權益為優先考量。本研究係採個案研究方式，分析經濟附加價值，並應用企業評價中自由現金流量折現法，經由三種假設情況下的情境分析，評估個案公司企業價值；最後透過敏感性分析拆解選取關鍵驅動因子，作為提供個案公司未來營運策略與方針之參考。 / The measurement of the firm’s performance usually rely on a lot of normal accounting statements, for example assets rate of returns (ROA ) , per share surplus (EPS ) , stockholder's equity rate of returns (ROE ) and rate of returns of capital (ROC ) ,etc. Those numbers have to follow the Generally Accepted Accounting Principles（GAAP）and ignore the cost of equity. If only observe those accounting numbers, it is hard to faithfully expressing the real value and performance of an enterprise. The Economics Value Added (EVA) concept was proposed in 1995 by the New York Stern Stewart & Co. financial adviser company. It combination of accounting and economic concepts based on financial performance measures. It can show some primitive useful message that accounting statement can't be obtained abundant at present. This concept has been widely be used as a measure of corporate value tool. Our research, which applies case study method, attempts to analyze the EVA value and determine the value of company S by using the discounted free cash flow model under three hypothetic scenarios. In addition, we conduct sensitivity analysis model to find the key value-driving factor of the company, which will be considered in planning future operating strategy.