The point of departure for this dissertation is the discussion of the history of civilisation that has been held in the wake of the German sociologist and historian, Norbert Elias. One of the most radical changes in our society during the last 250 years, and at the same time one of the most fundamental aspects of the civilising process, is secularization. From having been the only true School, Christianity became one of several philosophies of life. This change has been explained in different ways by researchers in cultural history and the history of mentalities. Roughly, you can talk about two different types of explanations, or perspectives; one vertical and one horizontal. I agree with the horizontal perspective, i.e. the conclusion that both the civilising process in general and the secularization, at least in some parts, must be seen as a result of man`s own activities, rather than disciplining actions from above. A study of the administration of justice and the efficiency of the church's punishment regarding fornification (lägersmål), sexual intercourse between unmarried individuals, tells us that one of the most important reasons that extra-marital intercourse received milder punishments, was that the religious grounds for legitimising punishment had declined during the second half of the century. Another study investigates how the church handled the most central cult-ceremony; the sacrament of communion. Several of the inhabitants of Stockholm were no longer behaving according to religiously accepted patterns of living during the 18th century. Concurrently with this, women came to play a more active role in the public life of the church. The "power", i.e. the upholders of the religious life, does not always have to react in a aggressive way. Through research on religious literature, you can establish that the "power" rather met competing patterns of thought in a passive way. At least in some parts the spiritual or mental secularization was parallell to an institutional secularization of the church as an organisation. A study of the accounts for three parishes i Stockholm during the period 1754 to 1800, shows a long-term declining trend in real income.

Children are the "little people" and during the childhood it may be said that the child is supposed to acquire the attributes that will enable him or her to qualify for and enter adulthood. The purpose of this thesis is to illustrate the attributes that defined a child as a "proper" child of its times with particular reference to 18th century Stockholm. The definition of children and childhood used is based upon both the prevailing social and cultural constructions and children's physical and psychological development. An understanding and awareness of these conceptions can be reached through studying the then expressed ideas about what a proper childhood should entail and through studying the treatment of children. In order to arrive at and define the conceptions of childhood four questions were posed: Were children seen as a separate group in relation to adults? Were distinctions made between the group defined as children? Were children ascribed certain responsibilities? What did the socialization process include? In order to answer the questions several different source materials have been used: laws, population registers, school books, children's literature and enrolment lists and examination papers from public schools. Children have been treated differently from adults by the legal system (criminal law and the civil law) at least since the middle ages. In some areas the age limits marking the transition from child to adult have remained the same while others were raised. Economic regulations have been subject to the greatest change. A general trend is that childhood as a period of few rights and responsibilities, has been prolonged over time. The conceptions of children and childhood vary considerably, even within a particular society and period. Despite the fact that distinctions (based on age, sex and social class) were made between children, at least one group in society expressed a conception of children as being alike emphasising instead differences between children and adults. Here children were defined according to their cognitive and affective capacities. I argue that this continuity can in part be explained by the physical and psychological differences between children and adults. The changing conceptualization is more difficult to explain. A strict economic explanation based on extended resources or an increased demand for educated labour is not plausible as Stockholm's economy was stagnating between 1750-1850. It is more likely that difficulties within the labour market together with cultural changes (particularly secularization) influenced the conceptualization of children and childhood.

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Vi har valt att undersöka hur Sveriges fyra storbanker arbetar för att skapa lojalitet till privatkunden. Vi har utfört studien med hjälp av fyra telefonintervjuer riktat mot lämpliga representanter inom varje bank. Bankerna vi har valt att undersöka är Swedbank, SEB, Nordea samt Handelsbanken. Utifrån den datainsamling vi fått fram har vi evaluerat faktorer såsom kundnöjdhet, lojalitet och lönsamhet och deras påverkan på kundlojalitet. Tanken med arbetet har varit att ge en insikt till hur banker arbetar kring dessa faktorer samt vad som initierar dem. Kundlojalitet har alltid varit ett välkänt begrepp. Fast det är nu på senare år som området har belysts mer frenetiskt än tidigare av diverse väletablerade forskare. Begreppet är omdiskuterat då definitionen på lojalitet är splittrat, den har tolkats ur olika perspektiv av en rad oliksinnade forskare. Vi kommer att ge läsaren en bild av hur banker arbetar vid värvning av kunder samt när kunden är del av banken hur dem skall kvarhålla denna relation som slutligen skall leda till ett lojalitetsbaserat samarbete. Dem resultat vi har kommit fram till i studien kan konkluderas till att samtliga banker inser väsentligheten med att skapa en lojalitetsbaserad relation till privatkunden. Samtliga banker arbetar med att stärka och utveckla dem befintliga kundrelationerna. Deras strävan till att ständigt attrahera nya kunder med mål att initiera en relation, relationen skall över tiden bli ett långsiktigt samarbete där både banken och privatkunden får utbyte av varandra. Samtliga banker trycker på att kundlojalitet inte är ett kortsiktigt förfarande utan snarare en process som långsiktigt evalueras utifrån kundens tillfredställelse gällande bankens utvecklande av erbjudanden och tjänster.

Abstract The Luxury Sailing Yacht industry has been severely affected by the global economic crisis since several Luxury Sailing Yacht companies have experienced significant downturn. There is an increasing number of companies, which are moving the world into a more innovationbased economy since it offers more opportunities. Therefore, there is a growing interest for innovation since it can be used for keeping a strong position in the fast growing Luxury Sailing Yacht market. This Master’s thesis explores how Luxury Sailing Yacht producers within the Luxury Sailing Yacht industry can create, reach, and sustain the position of innovation leadership in order to gain further growth and success. Furthermore, it shows to the Luxury Sailing Yacht industry how value innovations can be used to open up new growth opportunities in new-found markets. In specific, this thesis explores the creation of new market within the LSY industry through the usage of value innovation. Therefore, an understanding of the Luxury Sailing Yacht market’s perception of innovation is necessary, which shows differences and similarities between Luxury Sailing Yacht producers and users. The theoretical basis for the research is constituted by developing new markets through value innovation and the blue ocean strategy. Thereafter, the research empirical findings are collected in numerous steps. First the perception of innovation on both the users and producers is collected through a survey so as to compare their opinions and create value curves. Based on the user survey the most innovative Luxury Sailing Yacht producers are selected for our multiple-case study in order to get their various views on how innovation can be used in the Luxury Sailing Yacht industry. Key Words : blue ocean strategy, customers-as-innovators, first mover, growth through innovation, innovation network, lead-users, networking, new product development, perception of innovation, value curves, value innovation, value network

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Problem: The international theme park industry is growing but is also facing a series of bottleneck problems. Disneyland as one of the most famous theme parks, is trying to expand its kingdom to China. With the success and failure of the three previous oversea Disneyland, marketing strategic changes are becoming crucial and critical in the expansion of theme parks. Recognizing the elements that lead to strategic changes and generate proper strategies are preconditions of any successful expansion of theme parks, especially to Shanghai Disneyland Purpose: The purpose of this thesis is to identify the main factors affecting Shanghai Disneyland’s marketing strategic changes. Through the empirical study, we are going to describe the strategic changes made in all oversea Disneyland and try to identify “the main drivers and motivations of strategic change for the future Shanghai Disneyland”. Method: In this thesis we have adopted the case study approach. Disneyland is one of the most famous theme parks over the world. The data was collected with the help of open ended interviews from high-level managers to ordinary employees in different Disneyland. Results: Disneyland is a successful example in its efforts to expand overseas. However, Paris Disneyland and Hong Kong Disneyland are not as profitable as expected. In the year 2012, Shanghai Disneyland is going to open. Based on the analysis of strategic changes Disney made in Tokyo, Paris, Hong Kong and Shanghai, authors will get the main drivers and motivations for these strategic changes.

Tjänsteorienterad arkitektur innebär nya möjligheter att implementera IT-system till lägre kostnader och på kortare tid. Detta sker genom att direkt representera affärsprocesser i verksamhetens IT, i s.k. tjänster. Området är dock nytt och kunskapen begränsad. Detta arbete identifierar problem vid implementeringar av tjänsteorienterade arkitekturer. Sex anonyma organisationer inom den finansiella tjänstesektorn har intervjuats. Alla dessa arbetar med egna tjänsteorienterade arkitekturer. I arbetet identifieras sju problem vid implementeringar av tjänsteorienterade arkitekturer: (1) brist på stöd från ledningen, (2) avsaknad av nödvändig kompetens, (3) problem på grund av äldre IT-system, (4) missuppfattningar av begreppet tjänsteorienterad arkitektur, (5) avsaknad av arbetssätt och utvecklingsmetoder, (6) system på marknaden som inte är kompatibla med tjänsteorienterad arkitektur och (7) styrsystem för IT-relaterade investeringsbeslut som missgynnar infrastrukturprojekt. Samtliga organisationers tjänsteorienterade initiativ har inletts på IT-avdelningarna. Målet med implementeringarna har framförallt varit ökad återanvändbarhet.

Syftet med uppsatsen är att undersöka huruvida redovisningens kvalitativa egenskaper påverkats sedan implementeringen av IAS 40 Förvaltningsfastigheter. Undersökningen utfördes genom två kvalitativa intervjuer med auktoriserade revisorer, insatta i problematiken kring redovisningen av förvaltningsfastigheter till verkligt värde. Resultatet av den empiriska undersökningen påvisade att relevansen har ökat, då värderingar till verkligt värde förstärker aktualiteten och ligger i paritet med rådande marknadssituation. Angående den kvalitativa egenskapen tillförlitlighet kan den sägas ligga på en ungefärligt bibehållen nivå, dock finns vissa reservationer som kan tyda på att den har försvagats något. Avslutningsvis har jämförelsen mellan företag förbättrats. Dock är jämförelse över tid, inom samma företag, förhållandevis oförändrad.

På kort tid har priset på kopparmarknaden stigit kraftigt de senaste åren. Industriföretag med stora kopparinköp men fasta försäljningspriser på sina produkter kan i dessa fall få försämrade marginaler om de inte säkrar priset på sina inköp av koppar. I ett svenskt industriföretag säkras idag 80 procent av kopparinköpen, kvartalsvis. Syftet med denna undersökning är att studera om en dynamisk prissäkringsstrategi, där andelen som prissäkras bestäms utifrån prognostiserad volatilitet, ger en mer stabil volatilitet av inköpspriser än den statiska strategin som idag används av industriföretaget. Resultatet av undersökningen visar att en dynamisk prissäkringsstrategi, där volatiliteten prognostiseras med hjälp av GARCH-modeller, inte ger en mer stabil varians än den statiska strategi som idag används. Detta har sin grund i att GARCH-modellerna inte lyckas prognostisera volatiliteten tillräckligt bra. I denna undersökning har även samma utvärdering utförts men där prissäkringen utförts månadsvis. I detta fall leder den dynamiska strategin till en mer stabil volatilitet i inköpspriser.