In this thesis, the development and test of a method is described that aims at providing strategic orientation for managers of small and mid-sized companies and at facilitating the steering of... Show moreIn this thesis, the development and test of a method is described that aims at providing strategic orientation for managers of small and mid-sized companies and at facilitating the steering of intangible resources. Although these factors are paramount for a firm_s long-term survival, they often are caled "soft factors". The method_s strategic landmark is values which do express what is important for the target group, causing preference, an effect which is all about in competition. Show less