Syftet med studien har varit att undersöka den upplevda nyttan med nyckeltal i verksamhetsstyrningen. Fokus har legat på snabbväxande tillväxtbolag och chefsroller i dessa bolag. Studiens huvudfrågeställning är hur personer upplever nyttan av nyckeltal i verksamhetsstyrningen. För att kunna besvara den behöver underfrågan hur respondenterna upplever att de nyckeltal de använder fyller sitt syfte besvaras. Studien är en kvalitativ studie baserad på intervjuer där respondenterna har fått tala så fritt som möjligt kring nyckeltal och deras erfarenheter och upplevelser kring dessa. Resultatet av intervjuerna visade att respondenterna inte bara är väl bevandrade i användandet av nyckeltal utan också att de har upplevt att de ger stor nytta för styrningen av snabbväxande tillväxtbolag. Av resultatet framgick också att det är viktigt för nyttan att de nyckeltal som används för styrning harmoniserar och att medarbetarna har förståelse för hur olika nyckeltal hänger ihop och hur de kan driva verksamheten framåt med sin egen insats.

Charged lepton flavour violating processes are highly suppressed in the standard model, but they are predicted to be enhanced in several new physics extensions including supersymmetry and models with leptoquarks or compositeness. Data collected with the BaBar detector at the SLAC PEP-II e$^+$e$^-$ asymmetric collider at a centre-of-mass energy of 10.36~GeV were used to search for electron-muon flavor violation in $\Upsilon (3S)\rightarrow e^{\pm}\mu^{\pm}$ decays. The search was conducted using a data sample in which 118 million $\Upsilon (3S)$ mesons were produced, corresponding to an integrated luminosity of 27~$fb^{-1}$. There is no evidence of a signal in the $\Upsilon (3S)$ data and we report our results as upper limits on $\mathcal{B}(\Upsilon(3S)\rightarrow e^{\pm}\mu^{\mp})<3.6\times10^{-7}\mathrm{at~ 90\%~ CL}$. / Graduate

The Minimal Scale Invariant extension of the Standard Model (MSISM) is a model of low-energy particle physics which is identical to the Standard Model except for the inclusion of an additional complex singlet scalar and tree-level scale invariance. Scale invariance is a classical symmetry which is explicitly broken by quantum corrections whose interplay with the quartic couplings can be used to trigger electroweak symmetry breaking. The scale invariant Standard Model suffers from a number of problems, however the inclusion of a complex singlet scalar results in a perturbative and phenomenologically viable theory. We present a thorough and systematic investigation of the MSISM for a number of representative scenarios along two of its three classified types of flat direction. In these scenarios we determine the permitted quartic coupling parameter space, using both theoretical and experimental constraints, and apply these limits to make predictions of the scalar mass spectrum and the energy scale at which scale invariance is broken. We calculate the one-loop effective potential and the one-loop beta functions of the pertinent couplings of the MSISM specifically for this purpose. We also discuss the phenomenological implications of these scenarios, in particular, whether they realise explicit or spontaneous CP violation, contain neutrino masses or provide dark matter candidates. Of particular importance is the discovery of a new minimal scale invariant model which provides maximal spontaneous CP violation, can naturally incorporate neutrino masses, produces a massive stable scalar dark matter candidate and can remain perturbative up to the Planck scale. It can be argued that the last property, along with the classical scale invariance, can potentially solve the gauge hierarchy problem for this model.

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Syfte Studien syftar till att identifiera hur informationsdelning, prestationsutvärdering och belöningar har förändrats till följd av utvecklingen i en organisations utvecklade styrprocess. Metod Denna fallstudie tillämpar en kvalitativ forskningsmetod med en kombinerad forskningsansats, där primärdatan har samlats in genom semistrukturerade intervjuer. Därefter har en analys av det empiriska materialet genomförts med utgångspunkt i den teoretiska referensramen, vars resulterat avslutningsvis utgör studiens slutsatser.  Slutsats Det är möjligt att konstatera en tydlig förändring i organisationens hantering av information till följd av den ökade delaktigheten bland medarbetarna. Verksamhetens har övergått från förutbestämda prestationskontrakt baserade på budgeterade resultat, till en prestationsutvärdering baserat på ett holistiskt synsätt. Någon förändring beträffande belöning är inte möjlig att urskilja.

The demand for wireless communication is ceaselessly increasing in terms of the number of subscribers and services. Future generations of cellular networks are expected to allow not only humans but also machines to be immersively connected. However, the radio frequency spectrum is already fully allocated. Therefore, developing techniques to increase spectrum efficiency has become necessary. This dissertation analyzes two spectrum sharing techniques that enable efficient utilization of the available radio resources in cellular networks. The first technique, called full-duplex (FD) communication, uses the same spectrum to transmit and receive simultaneously. Using stochastic geometry tools, we derive a closed-form expression of an upper-bound for the maximum achievable uplink ergodic rate in FD cellular networks. We show that the uplink transmission is vulnerable to the new interference introduced by FD communications (interference from the downlink transmission in other cells), especially when the disparity in transmission power between the uplink and downlink is considerable. We further show that adjusting the uplink transmission power according to the interference power level and the channel gain can improve the uplink performance in full-duplex cellular networks. Moreover, we propose an interference management technique that allows a flexible overlap between the spectra occupied by the downlink and uplink transmissions. The flexible overlap is optimized along with the user-to-base station association, the power allocation and the channel allocation in order to maximize a network-wide utility function. The second spectrum sharing technique, called non-orthogonal multiple access (NOMA), allows a transmitter to communicate with multiple receivers through the same frequency-time resource unit. We analyze the implementation of such a scheme in the downlink of cellular networks, more precisely, in the downlink of fog radio access networks (FogRANs). FogRAN is a network architecture that takes full advantage of the edge devices capability to process and store data. We propose managing the interference for NOMA-based FogRAN to improve the network performance by jointly optimizing user scheduling, the power allocated to each resource block and the division of power between the multiplexed users. The simulation results show that significant performance gains can be achieved through proper resource allocation with both studied spectrum sharing techniques.

No description available.

Owners of small retail businesses who fail to implement adequate managerial strategies experience reduced profits and sustainability challenges. Small businesses account for 85.3% of the market, and 66% of small businesses fail within the first 5 years due to low sales and personnel issues. The purpose of this multiple case study was to explore the managerial strategies that owners of successful small retail businesses implemented to sustain their operations for longer than the first 5 years. The population for the study included owners of 3 small retail businesses in the southeastern region of the United States, who successfully implemented managerial strategies and remained in business for longer than 5 years. Data were collected from semistructured interviews with the owners and from a review of the company websites and social media pages. Systems theory and the general systems theory was the conceptual framework for the study. Data were analyzed in accordance with Yin's 5-phase data analysis process consisting of pattern matching, explanation building, time-series analysis, program logic models, and cross-case synthesis. Three themes emerged from the data analysis: updating the business model, addressing customer feedback, and enhancing business efficiency. The findings of this study could contribute to positive social change by providing insights for owners of small retail businesses regarding strategy execution for managerial approaches that increase business productivity, which may lead to the improved economic wellbeing of some employees as well as positive contributions to the communities' retail businesses serve.

Abstract Research questionsHow do companies look at their financial management that is either traditional budgeting or beyond budgeting? What are the reasons for preferring one form over the other? Purpose The purpose of the work is to find out why companies choose to use budget, alternatively beyond budgeting. What is the reason for sticking to traditional budgeting despite the resource consumption it takes in relation to value creation and what is the reason for choosing to deviate from the traditional and move towards a completely or partially beyond budgeting.  LimitationsThis study is limited to examining four companies in different industries in order to provide an in-depth analysis of each individual company's conditions and the use of budget or budget-free management. The study is also limited to interviewing a person at each company and thus only provides an insight into how the company views the current control system from a perspective. Method The study is done through a qualitative method. A study of four companies from Småland is conducted using semi-structured interviews to find out how the companies view the use of budget or beyond budgeting. The respondents are a representative from each company with a position as either CFO or CEO. Conclusion The study shows that companies are reluctant to change the management method despite the criticism that exists and which is reflected on several levels in several respondents at the time of the interviews. This is believed to be due to an unwillingness to go from what you have had for a long time and which works, but where you instead change in your existing system to adapt it to the business you have and do the best based on the company's own situation. Suggestions for future researchStudying a company that has made the transition from budget to beyond budgeting would be interesting as it is felt that most people are content where it is with their developed budget. If you can get a sample of how it has benefited a company to know how to go from budget to beyond budgeting, more companies could see what advantages and perhaps disadvantages it has to go from what has long worked to something unknown. / FrågeställningHur ser företag på sin nuvarande styrningsform som antingen är en traditionell budget eller en mer budgetlös styrning? Vilka anledningar finns att föredra den ena formen över den andra? SyfteSyftet med arbetet är att ta reda på varför företag väljer att använda sig utav budget, alternativt budgetlös styrning. Vad är anledningen till att man håller fast vid den traditionella budgeteringen trots den resursåtgång den tar i förhållande till värdeskapande och vad är anledningen till att man väljer att frångå det traditionella och gå mot ett helt eller delvis budgetlöst styrsystem. AvgränsningarDenna studie avgränsas till att undersöka fyra företag i olika branscher för att kunna ge en djupgående analys av varje enskilt företags förutsättningar och användande av budget eller budgetlösa styrning.  Studien begränsas även till att intervjua en person på varje företag och ger således bara en inblick i hur företaget ser på det aktuella styrsystemet från ett perspektiv.  MetodStudien görs genom en kvalitativ metod. Det är en studie av fyra Småländska företag görs med hjälp av semistrukturerade intervjuer för att ta reda på hur företagen ställer sig till användandet av budget eller budgetlös styrning. Respondenterna är en representant från var företag med position som antingen ekonomichef eller vd.  SlutsatsStudien visar att företag är obenägna att byta styrmetod trots den kritik som finns och som på flera plan återspeglas hos flera respondenter vid intervjutillfällena. Detta tros bero på en ovilja att gå från det man länge har haft och som fungerar men där man istället ändrar i sitt befintliga system för att anpassa det till den verksamhet man har och gör det bästa utifrån företagets egna situation. Förslag på framtida forskningAtt studera ett företag som har gjort omställning från budget till budgetlös styrning skulle vara intressant då det upplevs som att de flesta nöjer sig där det är med sin utvecklade budget. Kan man få prov på hur det gagnat ett företag att ta sig över tröskeln och byta skulle fler företag kunna se vilka fördelar och kanske nackdelar det har att gå ifrån det som länge fungerat till något okänt.

We consider a recent approach to the construction of gauge-invariant relational observables in gravity in the context of cosmological perturbation theory. These observables are constructed using a field-dependent coordinate system, which we take to be geodesic lightcone coordinates. We show that the observables are gauge-independent in the fully nonlinear theory, and that they have the expected form when one adopts the geodesic lightcone gauge for the metric. We give explicit expressions for the Sasaki-Mukhanov variable at linear order, and the Hubble rate — as measured both by geodesic observers and by observers co-moving with the inflaton — to second order. Moreover, we show that the well-known linearised equations of motion for the Sasaki-Mukhanov variable and the scalar constraint variables follow from the gauge-invariant Einstein’s equations