Purpose: To investigate whether or not the credit granters believe the quality in audits will deteriorate after the abolishment of statutory audit and, if that is the case, how the abolishment will strike the purpose and goal of accounting.Approach: To answer our purpose we carried out a literature study to later implement interviews with four granters of credits specialised in business accounts.Findings: The process of credit granting will not change after the abolishment of statutory audit for companies still using audit reports. Though, for other companies the process will change dramatically since the lean time of the process will increase. Higher demands will be put on these companies since the reliability in the economic information will decrease when it is no longer being reviewed in the same sense. Though, the credit granters believe that some form of substitute for audit will be demanded in order for the companies to be granted credits from the bank..

The market for eco-labelled products has developed rapidly from the early nineties in Sweden. There is a full variety of environmentally friendly products on the market today, and perhaps organic food is the most popular alternative. Eco-clothes have not reached the same amount of success as other eco-labelled products on the Swedish market. In this essay I will discuss and analyze which factors that have influenced green consumers attitude and behavior towards eco clothing. Four interviews with green consumers in Karlstad have been done in order to explore consumers attitude and behavior.

The purpose of this thesis is to contribute to a further understanding of the complexity in green consumer behaviour by examining how and why individuals priorities values, personal norms and identity in green consumer behaviour. The thesis employs a qualitative approach with an abductive strategy. The empirical data was produced through in-depth interviews with green consumers. Based upon the empirical findings and theoretical concepts, a conceptual model was introduced to illustrate how consumers prioritise between several values when assessing green products. The prioritisation is dependent on internalised values as well as the product function and the need that the consumer seeks fulfilled.

In the proposition Nya förmånsrättsregler, 2002/03:49, the government suggests a new bill of beneficial rights, or FRL. The proposition has several changes, mostly for The Banking system. One of the changes is that the banks´ individual beneficial rights shall be replaced by a general beneficial right, where the beneficial value never exceeds 55 percent of the value of insurance bonds. Previously, the beneficial value was 100 percent.The purpose of this essay is to evaluate the relationship between the banks´ activities, and the new bill of beneficial rights, especially what the effects will become for the public companies within the printing houses, with 1 - 49 employees in the Skåne Region.The survey includes a total of 142 companies and it was distributed via e-mail. The conclusions from the study are that there are tendencies of increased difficulties for companies to get their credits granted by the banks.

Summary Title Are older consumers of interest for the Swedish Apparel market?A study of older consumers? attitudes and interests in apparel Deadline 12 January, 2007 Course FEK 533 Authors Brusk Kutlay and Linda Nordén Tutors Björn Carlsson and Roland Knutsson Keywords Older consumer, apparel, lifestyle, attitudes, consumer behavior Purpose The purpose of this paper is to investigate weather the 50+ segment is a strong market for apparel, i.e. if it is an interesting market for the Swedish apparel industry. The aim is to contribute to a better understanding of consumers? attitudes toward apparel shopping on the Swedish market.

This essay is a qualitative study on quasimarkets in the field of home-help service. The main purpose of the study was to describe and analyze the function of costumers choice from elderly persons point of view. The quasimarket in home-help service of Solna stad has served as an example. The questions raised in the study concerned the elderly costumers opinion of the information about the different producers, what had influence on their choice, their attitude towards the freedom of choice, and their ability to act as consumers on a quasimarket.The method used was qualitative semi structured interviews. A majority of the elderly consumers appreciated the possibility to choose producer of home-help service.

Corporate Social Responsibility (CSR) has recently become increasingly important for companies to integrate into their ongoing work. CSR is about social, environmental- and financial responsibilities. The tourism industry often involves large impacts especially on environmental and social factors, which is why CSR-work plays an important role according to previous studies. One trend that has increased among consumers in the tourism industry during recent years is to travel to the lowest possible price. It has for example become increasingly common to book airfare by budget airlines.

This essay recognizes and criticizes a commonly held assumption that Corporate Social Responsibility (CSR) functions as a ?savings account of trust? between corporations and consumers. Based on five focus group interviews, the authors discuss how corporations that engage in society can sometimes raise and sometimes destroy the trust of potential consumers. One of our main findings is that CSR seems to raise the expectations among consumers. We then compare this phenomenon with the classical theory of the disconfirmation paradigm.

In this essay we have approached the problem with retailer brands that copy marketing leaders to get consumers attention in the storeshelf. We have sought to explore how much a designed package would change the consumers opinion of a brand and if this effect is different depending on if the brand is a retailer brand or a market leader. Also we sought to find if this effect would be greater with a salient color on the package. We made a quantitative study and with regression analysis we found that a designed package did have effect on the consumers opinion of the brand, and that the design with the salient color made the biggest effect..

The business world has been through an extreme transformation over the past decades, which have forced companies to look at themselves from a new point of view. Consumers have a complete new set of ways to gather information and are more motivated than ever to make sustainable consumption choices. This change of attitudes among consumers has made companies focus on other things than price versus quality. A whole new concept has been brought up to questioning: environmentalism. Consumers demand more organically produced products.

Research has concluded that meaningless differentiation with trivial attributes sometimes can be a successful strategy. However, the effect varies with respect to certain aspects such as the price of the product and the decision context. How the characteristics of the consumer influence the effect of trivial attributes has until now been unknown. This thesis investigates how the consumer?s level of knowledge and personal involvement influence the effects of trivial attributes on product preferences and product attitudes.

The underlying aim of this paper is to find out how the management and employees in a grocery store on a relatively small community in Sweden is experiencing Technology-Based Self-Service (TBSS), and self-scanning. And how store management and employees experience that the self-scanning ability is received by their respective consumers. Several open individual interviews were conducted with the administrative head of sales and various employees working at different departments at Coop Forum in Skara In offering self-scanning, we believe that the store provides consumers with an opportunity to perform their daily purchases by an easy and flexible approach, which we believe will have a positive impact on the entire store visit. A positive store visit, we believe play a major role in consumers choosing to do their shopping in the store.The issue to be elucidated in this paper is; How do management and employees in a grocery store perceive that self-scanning influence consumers' purchase and the service the shop offers? Why would a supermarket use self-scanning as part of the service they offer to their consumers? The report concludes the similarities and differences experienced by administrative sales manager and employees compared to previous research on the subject.

The new accounting standards IFRS and IAS was implemented in January 2005, the purpose was to harmonize accounting standards world wide. As a result of these new rules the real estate companies are allowed to appraise real estates assets at market value. It has long been debated whether this appraisal fulfils the requirements for relevance, reliability and comparability.The paper attends to how banks control the information given by the real estate companies in the process of credit granting. As an introduction we describe the purpose of accounting and the problematic´s about appraisals with market values. Further on there is a discussion on which factors are taken into consideration when banks grant credits.The study is built on interviews at three different commercial banks.

Introduction: A general guideline was introduced on October first 2010 regarding a mortgage cap, limiting the degree of leverage of housing as collateral. Through the new guidelines the marked conditions concerning consumers? choice of mortgage has changed. The consumers are limited in the sense that they can?t only use mortgage when purchasing a house.

Our consumption habits are today under development and alteration. The market for mobile commerce is increasing, as well as the use of social networks with mobile devices. This relatively new approach to online shopping requires that retailers adjust to new strategies related to trust issues. The purpose of this study is to examine how social networks affect the establishment of trust between retailers and customers in mobile commerce. We investigate what kind of strategies retailers apply in order for consumers to gain trust in the mobile environment.