Актуальность темы исследования заключается в основополагающей роли компаний нефтегазовой промышленности для российской экономики и высоком уровне неопределенности в отношении перспектив ее развития в долгосрочной перспективе на фоне геополитической напряженности и набирающей обороты концепции четвертого энергоперехода. Цель исследования – разработка модели формирования справедливой стоимости нефтегазовой компании и предложение на ее основе рекомендаций по повышению стоимости ПАО «ЛУКОЙЛ». Объектом исследования выступает Публичное акционерное общество «Нефтяная компания «ЛУКОЙЛ». Основными задачами являются: исследовать зарубежный и российский опыт стоимостно-ориентированного управления; проанализировать специфику управления стоимостью нефтегазовой компании в изменяющихся условиях макросреды; разработать модель формирования справедливой стоимости нефтегазовой компании; предложить рекомендации по повышению стоимости ПАО «ЛУКОЙЛ». / The relevance of the research topic lies in the fundamental role of oil and gas industry companies for the Russian economy and the high level of uncertainty regarding the prospects for its development in the long term against the backdrop of geopolitical tensions and the growing concept of the fourth energy transition. The purpose of the study is to develop a model for forming the fair value of an oil and gas company and, based on it, propose recommendations for increasing the value of PJSC LUKOIL. The object of the study is the Public Joint Stock Company Oil Company LUKOIL. The main objectives are: to explore foreign and Russian experience of cost-based management; analyze the specifics of managing the value of an oil and gas company in the changing conditions of the macroenvironment; develop a model for forming the fair value of an oil and gas company; offer recommendations for increasing the value of PJSC LUKOIL.

Building upon previous research around value drivers, the purpose for this study was to review what value-drivers the SMEs within the Swedish steel industry find most important in their suppliers and how the industry as a whole can evaluate this information in a value-based selling approach. In today's literature regarding customer perceived value, the focus has been towards service related industries, and mainly within a B2C context. Indicating that there is a need to investigate this aspect further within a B2B setting in other industries than only service related industries. Especially from the customer perspective of SMEs since there is limited research around them and their perceived value in a B2B context. To answer the purpose, this research used a deductive approach applying a previous framework and exploring its application in a new industry. This research was qualitative in design and explorative, interviewing 8 SMEs  operating in the Swedish steel industry. Using semi-structured interviews, transcribing audio recorded data before a thematic analysis was used to interpret the findings. The findings showcased that the SMEs within the Swedish steel industry valued the following attributes regarding their suppliers the most; Reliability, Trust, Product Quality, Price, Solidarity, Responsiveness, Time/Effort/Energy. These value drivers represent the supplier's ability to create long-term and beneficial relationships based on trust, reliability, solidarity and being responsive, as to put in the time and effort needed. Furthermore being able to perform according to their promises with special care towards correct product quality and delivery precision which resulted in becoming a prioritized supplier. Concluded is that the framework used from previous study is in need of adjustments depending on what industry is being explored. Furthermore this study's findings only touch upon the initial relationship building phases of value-based selling. / Baserat på tidigare forskning kring värde attributer var syftet med denna studien att utvärdera SME inom den svenska stålbranschen och sammanställa vilka attribut de värdesätter mest hos deras leverantörer. Samt hur branschen kan använda denna information för att utvärdera värdebaserad försäljning. I dagen litteratur angående kunders upplevda värde ligger fokus på service relaterade industrier inom en B2C kontext. Vilket indikerar att finns utrymme för forsknings kring ett B2B perspektiv inom andra industrier än enbart service relaterad. Speciellt utifrån perspektivet små och medelstora företag (SME), eftersom det finns limiterade studier utifrån kundens upplevda värde från detta segment inom B2B. För att besvara syftet användes ett deduktivt tillvägagångssätt, där tidigare forsknings ramverk kring värde attributer användes för att undersöka dess applicering i en ny kontext och ny marknad. Denna studie var av kvalitativ design och explorativ där åtta stycken SME företag inom den svenska stålbranschen intervjuades. Användandet av semistrukturerade intervjuer genomfördes där materialet transkriberades innan en tematisk analysmetod användes för tolkningen av datan. Resultatet påvisade att företagen värderade följande attributen hos deras leverantörer högst; pålitlighet, trovärdighet, produkt kvalité, pris, solidaritet, lyhördhet samt tid/energi/ansträngning. Dessa värde attribut representerar leverantörernas förmåga att upprätthålla relationer över tid och bygga relationer baserat som grund av pålitlighet, trovärdighet, solidaritet och lyhördhet att anstränga sig inom relationen. Speciell omsorg nämndes för produktkvalité och leveransprecision för att bli en prioriterad leverantör. Studien konkluderar att ramverket som användes från tidigare forskning behöver uppdateras för att matcha vilken industri som studeras. Resultaten av studien behandlar även enbart de initiala faserna av relationsskapande inom värdebaserad försäljning.

Aim: As the ageing population in China increases, support required from family caregivers for older relatives living with long-term health conditions also increases. This being so, this thesis explored the experiences and perceptions of current and prospective family caregivers, under the culture of Xiao (孝; filial piety). Design and Methods: Phase 1 was conducted with 19 Chinese students using 3 focus groups to gain greater familiarity with the culture and inform the main study (Phase 2). Adopting a social constructivist philosophical position, data for Phase 2 were obtained from three generational sub-samples: only-children affected by the One-Child Policy (OCP), parents affected by OCP, and family caregivers in the workforce, totaling 23 participants through virtual in-depth interviews with participants in mainland China. Interviews were translated, transcribed, and analysed using reflective thematic analysis. Findings and Conclusion: Phase 1 confirmed the centrality of the concept of Xiao to attitudes and beliefs around future caregiving for parents. Phase 2 findings’ overarching theme was ‘Competing pressures’, which comprised of three inextricably linked themes: (i) Caregiving beliefs, (ii) Contextual factors, and (iii) Caregiving conditions. Participants expressed meaningful desires to fulfil obligations, reflecting value-based convictions, stemming from their socio-cultural environment. Stressors experienced reveals structural and personal barriers to seeking support. Ultimately, extensive demands and limited coping strategies could diminish meaning in caregiving. This thesis makes a novel contribution on perceptions and experiences of family caregivers of older relatives within China as a collectivist society. Findings have implications for research, policy, and practice, highlighting the need for culturally attuned services to build resilience.

Denna studie har som mål att undersöka hur ett skönlitterärt verk kan användas som verktyg för arbetet med värdegrundsfrågor i grundskolan. Vidare har studien som syfte att ta reda på hur ett sådant arbete kan bidra till elevers utveckling av de omätbara förmågor som kan tänkas fundamentala inför deras framtida uppdrag som demokratiska samhällsmedborgare. Genom en kvalitativ textanalys av det skönlitterära verket, När hundarna kommer av Jessica Schiefauer, urskiljer vi berättelsens didaktiska potential för arbetet med värdegrundsfrågor i svenskundervisningen för årskurs 6. Till stöd i vår analys använder vi Hillary Janks modell för kritisk litteracitet, med särskilt fokus på maktaspekter, samt Martha Nussbaums begrepp narrativ fantasi. Resultatet av analysen visar att det finns möjlighet för läsaren att utveckla sin förståelse för omvärlden och de människor som lever i den, i mötet med berättelsen. Sammantaget klarlägger undersökningen hur valda delar ur romanen har potential att utgöra ett gott underlag för ett ämnesintegrerat arbete i ett framtida undervisningssammanhang.

Drawing on the notion of faultlines – a hypothetical dividing line that splits a group into two or more subgroups based on the alignment of one or more individual attributes – this thesis proposes a new approach to the measurement and assessment of board diversity to understand how high(er) performing boards can be built i.e., the multi-dimensional diversity index (MDI). The proposed MDI captures the joint effect of differences in director attributes at four diversity levels for 26,743 directors, namely: (i) surface (or baseline); (ii) identity; (iii) demographic; and (iv) meso-level. The current study uses three-stage least squares (3SLS) with a panel of 3,357 FTSE All-Share index non-financial companies from 2005 to 2018. To this end, a key implication of this study – and by extension, the proposed MDI – is that it challenges the conventional notion that boards are improved ‘enough’ by focusing on the micro-dimension and increasing stand-alone diversity attributes, such as gender. Collectively, this study’s results suggest that a well-diversified board incentivises managers to disclose more information on social and environmental activities in contrast to firms with an extreme faultline score. The results show that highly effective boards with a moderate faultline score at meso-level diversity (e.g., identity, information, and non-demographic attributes) lead to better accounting profitability, corporate value, and market-based performance. Remarkably, the present study finds that nationality diversity per se positively impacts corporate performance; in contrast, the dominance of male directors hinders firm performance significantly.

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Modularity has the possibility to fulfil a wide range of customer requirements by using relatively few input components. The benefits of modularization from an engineering perspective have been confirmed repeatedly by multiple researchers, but less attention has been drawn to the question of how to effectively price the large number of variants of top-level configurations. In terms of pricing, a common approach is to add a contribution margin to the production cost, but there are problems associated with this method. In general, there should be possibilities to: i) base price on value, not cost (i.e., price structure); ii) ensure consistency in pricing between configurations (i.e., pricing policy); and iii) maintain the prices over time (i.e., price maintenance). Contribution margin on production cost approach does not effectively fulfill these three criteria. This thesis aims to contribute to filling this research gap by introducing the concept of module-based pricing: a top-level configuration’s list price should be the sum of the prices of its modules. The model, MBPN, developed in this thesis minimizes the difference in the outcome of any existing and a new, modular based model as a neutral starting point. The model uses applied least squares method with an option to set variable limits on the module prices to achieve e.g., value-based module pricing. The results present a case of a successful transition from a contribution margin on production cost approach to module-based pricing for a configurable product. / Modularisering har möjligheten att uppfylla ett stort antal kundkrav med utgångspunkt i relativt få komponentvariationer. De ingenjörsmässiga fördelarna med detta tillvägagångssätt har bekräftats upprepade gånger i olika studier, men mindre uppmärksamhet har riktats mot hur man effektivt kan prissätta de olika varianter av konfigureringar som uppkommer med modulariseringsstrategier. Gällande prissättning av konfigurerade produkter är det vanligt att använda en bidragsmarginal på produktionskostnaden, men det finns problem associerade med denna metod. Generellt bör det finnasmöjligheter att: i) basera pris på värde, inte kostnad (dvs. prisstruktur); ii) säkerställa enhetlighet i prissättningen mellan konfigurationer (dvs. prissättningspolicy); och iii) upprätthålla priserna över tid (dvs. prisunderhåll). Bidragsmarginal på produktionskostnaden uppfyller inte dessa tre kriterier. Detta examensarbete introducerar därför konceptet modulbaserad prissättning: konfigureringens listpris utgörs av summan av dess modulers priser. Modellen, MBPN, utvecklad i detta examensarbete minimerar skillnaden i utfallet av en befintlig och en ny, modulbaserad modell som en neutral utgångspunkt. Modellen är en tillämpad minsta kvadratmetod med möjligheter att applicera variabelgränser för att uppnå t.ex. värdebaserad modulprissättning. Resultatet visar på en framgångsrik övergång från en prissättningsmodell baserad på bidragsmarginal på produktionskostnad till modulbaserad prissättning för en konfigurerbar produkt.

[pt] O presente trabalho explora o desenvolvimento e aplicação de uma ferramenta de simulação denominada Valora, projetada para ser um catalisador da implementação da gestão baseada em valor (VBM) em uma empresa de óleo e gás, com um enfoque particular na métrica de Valor Econômico Agregado . Esta ferramenta foi concebida para oferecer uma análise do impacto de variáveis operacionais e de mercado sobre o Valor Econômico Agregado de uma Companhia, em particular do Segmento de Exploração e Produção, proporcionando perspectivas valiosas para tomada de decisões estratégicas e operacionais. A metodologia empregada na criação do Valora enfatizou a entrega incremental de valor, adaptabilidade e colaboração intensiva entre stakeholders, tornando a ferramenta um recurso valioso para simulações e análises de cenários. Através de entrevistas e pesquisas com os usuários, ficou evidenciado como o Valora melhorou a compreensão e aplicação da gestão baseada em valor, impactando positivamente na eficiência das decisões estratégicas e na cultura organizacional. Os resultados obtidos com a implementação do Valora, incluindo a construção do modelo conceitual, a versão inicial no Excel, os testes e feedbacks para aprimoramento da usabilidade, e finalmente, a implementação da versão final via web, demonstraram sua eficácia em quantificar a criação ou destruição de valor resultante de ações estratégicas ou cotidianas. Estes resultados sublinham a relevância do Valora tanto para a prática empresarial quanto para o aprimoramento acadêmico, oferecendo uma ferramenta para o fortalecimento da gestão baseada em valor na indústria de óleo e gás. Este estudo ressalta a importância de ferramentas analíticas acessíveis em ambientes corporativos para a promoção de uma cultura de valor e a otimização do desempenho organizacional. / [en] This work explores the development and application of a simulation tool named Valora, designed to catalyze the implementation of value-based management (VBM) within an oil and gas company, with a particular focus on the Economic Value Added metric. This tool was created to provide an analysis of the impact of operational and market variables on a Company s Economic Value Added, especially within the Exploration and Production Segment, offering valuable perspectives for strategic and operational decision-making. The methodology employed in the creation of Valora emphasized incremental value delivery, adaptability, and intensive collaboration among stakeholders, making the tool a valuable resource for simulations and scenario analyses. Through interviews and surveys with users, it was evidenced how Valora improved the understanding and application of value-based management, positively impacting strategic decision-making efficiency and organizational culture. The results obtained with the implementation of Valora, including the conceptual model construction, the initial version in Excel, the tests, and feedback for usability enhancement, and finally, the implementation of the final version via web, demonstrated its efficacy in quantifying the creation or destruction of value resulting from strategic or daily actions. These results underline the relevance of Valora for both business practice and academic enhancement, offering a tool for strengthening value-based management in the oil and gas industry. This study highlights the importance of accessible analytical tools in corporate environments for promoting a value culture and optimizing organizational performance.

Patient satisfaction dimensions have a wide ranging and significant impact on organizational performance in the healthcare industry. In addition, the Centers for Medicare and Medicaid Services Hospital Value Based Purchasing (HVBP) Program links patient satisfaction to Medicare reimbursement, putting millions of dollars at risk for health systems. A gap in the literature exists in the exploration of how a patient's experience in the emergency department affects their satisfaction with inpatient services. In a multiple regression analysis, the relationship between HVBP Patient Experience of Care and hospital level factors including emergency department wait times are explored. Results indicate a statistically significant relationship between hospital level factors and standardized measure of patient satisfaction with a moderate adjusted effect size (p= <.0001, R2 adjusted= 0.184). Emergency department wait times post physician admit orders were most salient in predicting patient satisfaction scores (rs2= 0.434, β= -0.334, p= <.001). Recommendations to improve emergency department wait times include focusing on key decision points and implementation of electronic systems to support the movement of admitted patients out of the emergency department as quickly as possible.

The purpose of the research is to study the “Orange and Ericsson case” while developing the method Actors and System Map. The interaction between actors within Ericsson’s Device Connection Platform is investigated in order to identify improvement opportunities in the interaction between the provider and the customer. To answer the purpose the following research questions was formulated: RQ1)  What type of actors may be involved in a telecom related IPSO? RQ2)  How can the connections between actors in the telecom related IPSO be illustrated? RQ3)  How can the Actors and System Map method be refined? In order to answer the research questions different methodologies were used for the analysing process. The research started with a widespread literature study to collect knowledge related to the area of Product Service System (PSS) and methodologies for identifying how actors interact with one another. Studying different mapping methods the conclusion was made that Actors and System Map was most suitable for this study. In the methodology background the previous selected method, Actors and System Map from an Integrated Product Service Offering (IPSO) perspective, was examined in order to be able to refine and improve the mapping method. Actors Map provides a visual and clear overview of the actors involved while a System Map shows the information flows and activities between the actors. To understand the interaction between the two companies, the definition of IPSO and the importance of value-based selling for a service offering are described in the theory background. Also, different ways of looking at a business model within the telecommunication industry is presented. Obtaining information regarding making an Actors Map and a System Map an improved mapping method was refined. The adaption of the method was divided into eight steps. The refined Actors Maps of the DCP shows the actors involved, how they are connected and their main assignments from each respondent’s point of view at Ericsson. The refined System Map shows what kind of information is transferred between the actors within the companies and between Orange and Ericsson. Both maps delivered as a decision basis will help identification of non-value giving links and non-optimal distances in the information flow for both companies.