Purpose: The purpose of this thesis is to investigate potential associations between usage of the cash flow statement report and time perspective in which companies? acts and set goals. Method: Our approach is quantitative, using empirical data summarized in a statistical procedure. The result is thereafter analysed through the developed analysis model from which conclusion is drawn. Results: We have in the investigation stated that the usage of the cash flow statement report varies depending on the time perspective in which companies? acts.

The purpose of this study is to examine how a particular niche in tourism can attract international visitors to a certain destination. To do this, the Swedish food culture was used as a tool to find out how it is marketed to attract international visitors to Sweden. International visitors today wants to find destinations with a rich culture, authentications and traditions to get closer to the destinations identity. The study examines how three of the biggest companies, who works with the promotion of Sweden to an international audience, using the Swedish food culture as a marketing tool. We find that the visitor would like to get closer to the Swedish identity, which the Swedish food culture helps with..

The purpose of this study was to investigate how Swedish retail companies work with CSR internationally.The study also sought to explore the opportunities and challenges that exist, and the stakeholders that motivate companies CSR commitment.The theoretical framework is composed of international CSR guidelines of the OECD and the UN, Carroll's CSR pyramid and three-stage model and Freeman's stakeholder theory. Furthermore a qualitative research approach was applied where four in-depth interviews were conducted with representatives from Axfood, Löfbergs Lila, Oriflame and CSR Sweden.Finally, the study demonstrated the conclusion that the companies CSR strategies are structured in a similar way regardless of the market. CSR attract and retain workers, create a good reputation for brands and results in working conditions, living standards and environmental improvements. Difficulties, however, are the complexity of being able to control each partner and manage differences in language, laws and culture between countries. Finally there are a number of stakeholders that motivate companies to work with CSR, of which shareholders are considered the most important..

Songs from the Crypt: Mapping the Forces that Hinder the Digital Revolution of Music Distribution This paper seeks an explanation to the low market share growth of the commercial digital music distribution in Sweden. The analysis identifies a spectrum of obstacles that hinder the digital distribution technology from becoming the main form of music distribution in Sweden. These obstacles make the digital music distribution less favourable in comparison with physical distribution from the consumer?s point of view. The authors suggest that in order for the digital distribution of music to become competitive the digital product would either have to be developed further to offer more customer value or the so called a là carte retail model would have to be replaced by a subscription-based distribution model.

In 2010 mandatory audit was revoked for small and medium sized companies in Sweden. At the same time the authorization for accounting consultants was established with the aim of raising the knowledge and status of the profession. Even though The Swedish Companies Registration Office has discovered more errors in the accounting after the mandatory audit was eliminated, it especially concerns those companies who does not have neither an auditor or an accounting consultant. One of the reasons often mentioned to be audited is the auditors role when it comes to lending decisions. Our empirical studie show that the auditors most important function, being unbiased, is not what is of greatest importance for the credit institutions.Instead it was professional skills, and for small and medium enterprises (SME) it was consulting they requested the most.

This Bachelor-paper is an investigation of organisational flexibility in Swedish andPolish television companies. The essay is based on four main questions which is thananalysed by looking at different categories that defines a flexible organisationalstructure.The questions are:? What is the internal and external perceived judgment about the TV-channelsorganisational flexibility?? What are the differences regarding Public service channels in Sweden andPoland as well as the differences between commercial channels?? What are the differences regarding public service- and commercial TVchannelsin Sweden as well as in Poland? Which of the companies are considered being the stronger and the weakest inan organisational flexibility point of view?In order to answer these questions have we used following main theories.? Readiness for business process reengineering - Abdolvand, N. & Albadvi, A.& Ferdowsi, Z (2008)? Decisionprocess - Jacobsen D.I.

The aim of this study is to learn about and demonstrate the process in which Försäkringskassan (The Swedish Social Insurance Agency) customizes texts and the texts linguistics influence on a potential beneficiary. I use three different questions to fulfill the purpose of the study. I examine what the manuals writers of Försäkringskassan use say about the issues of sentence length, addressing the beneficiaries and wording ? three language features that represent different perspectives within plain language research. Furthermore, I examine how decision texts are created and tailored for its beneficiary group and how the language in decisions is perceived by potential beneficiaries.

Management of large carnivores involves more than just the management of animals, people also have a large influence. The Swedish parliament decided in 2009 that the county boards should use co-management to a greater extent in management. This shows how important human dimensions are.We know from previous research that the majority of people in Västerbotten are positive toward large carnivores and the management done by the state, however there is a negative minority which should not be neglected. This paper contributes with an examination of attitudes toward large carnivores, wolf, bear, lynx and wolverine, in Västerbotten County. The data for this study were derived from a survey that was sent out to 150 randomly selected persons in every commune in following counties: Norrbotten, Västerbotten, Jämtland, Västernorrland, Dalarna, Gävleborg and Stockholm.

The Swedish agricultural sector is currently undergoing a substantial structural change. The number of farm enterprises is continuously decreasing and the average farm size is increasing. In combination with increasing number of competitors in the insurance market, the competitive rivalry within this market has increased significantly. With this knowledge in mind, Länsförsäkringar Uppsala initiated this study, which aims to provide an understanding of customer?s view on customer value, related to agricultural insurance and financing.

The most dominating type of company in Sweden is the small-sized business and it usually lacks its own marketing department. The purpose of this paper was to analyze several small Swedish businesses which are specialized in different sectors of the Mechanic/Technology industry but they are similar in terms of having niched products and they are leading companies in the world. The objective was to do research about how small businesses work with marketing despite its lack of resources and capital.This survey has shown that customer contacts, customer relationships and especially for those investigated companies, it was very important to focus on globalization and product development in order to build a Point of Difference..

Problem. Sponsorship has increased continuously during the 21st century, however, at the same time the public interest of traditional promotion has been diminishing. The meaning of sponsorship is a very diffuse and therefore the concept needs to be investigated. Due to the multitude of sponsorship and its impreciseness about its financial value, it is difficult to evaluate sponsorship for companies, especially when there is a difficulty in choosing a decent method for evaluation.Purpose. The purpose of this thesis is to investigate the concept of sponsorship, motives for sponsorship and evaluation of sponsorship according to the theory and give empirical examples of how these areas are being managed by companies.Method.

This study was made to compare construction companies for gardens way to work with up following, with purpose to see if there was an efficient and not resource demanded system which gave much value. To achieve the purpose a case study was made. The delimitation for the case study was only to compare the work with up following on individual project. The delimitation on the companies in the study was from ten to sixty employees. That because to reach companies were it´s not the same person how calculates on tenders and than perform the projects. The study was delimitated to the west side of Skåne. T o be able to compare the companies and to find trends, an interviewguide was made and was used during the interviews with the companies.

Title: Dormant companies ? Taxation of closely held companiesProblem: Many companies are facing a business transfer and fall within a smaller company with a few owners and therefore that tax jurisdiction is current. They risk facing high taxes but it can be avoid by setting the company in an inactive status for five years.Purpose: The purpose is to describe the inactive company rules and the verdict from the Swedish Supreme Administrative Court. Also to investigate how this verdict will affect company sellers.Method: Based on a case study and by analyzing the Swedish Law conclusions has been determinate.Result: A dormant company must be inactive for five years, and then the company can benefit from a different taxation. The owner and it´s relatives can´t be active in the company during this five year period.

Syftet med denna uppsats är att utreda om förvaltningsrevision tillför något värde eller om det bara är en historisk kvarleva som innebär en extra kostnad för företagen.För att uppfylla uppsatsens syfte skapade vi en egen teori om förvaltningsrevisionens värde. Denna teori kretsar kring relationerna VD ? Styrelse, VD/Styrelse ? Ägare, VD/Styrelse ? Bank och VD/Styrelse ? Staten. För att undersöka riktigheten i vår teori gjordes dels en intervjuundersökning och dels en enkätundersökning på Internet.Vår undersökning visar på att förvaltningsrevisionen främst riktas till externa aktieägare. Även leverantörer, banker och staten framhålls som intressenter till förvaltningsrevisionen.

The aim of this study is to examine and analyze how management control mechanisms evolve within an organization when a requirement of return on equity is imposed, as well as why the mechanisms evolve the way they do. A case study was performed on Samhall, a Swedish state-owned company, which has the aim to help people with disabilities develop by providing meaningful work. The framework provided by Samuelsson, defining five means of control in organizations was used to structure the study. Further, theories within New Public Management have been used to provide the reader with a proper background to the research area. Theories from the institutional field of organizational research have also been used to provide further depth to our analysis.