The creation of value is considered the core purpose and central process of economic exchange. Value creation is now conceptualized as shared by both producers and customers, and value is seen as fundamentally derived and determined in use, the integration and application of resources in a specific context, rather than in exchange, embedded in products and manifested as price. The field of research is abundant with publications but these do not fully further the understanding of value creation and co-creation in a way that is meaningful for theoretical development and decision making in business and marketing practise. Without a thorough understanding of the factors characterising value co-creation, the nature as well as content and locus of co-creation cannot be identified. In that case value co-creation easily becomes a concept without substance. Until now, individual publications on co-creation have focused on few or different aspects, have emphasized the process from either the customer?s or from  the firm?s vantage point, have different theoretical approaches and have ignored the complexity in interactions between actors.The purpose of this essay is to analyse how five fundamental aspects of co-creation of customer value are perceived in contemporary marketing literature. Discussing the different views on co-creation, this essay concludes that thoughthere are evident points of agreement, finding one generally valid doctrine of predestination or value co-creation is improbable.

Researchers and practitioners have recognized the need for ?transforming? every policy of the company into a competitive advantage tool. Thus, both the pricing approach and the supply chain practices of the firm have emerged as an important determinant of success. In this study, however, we are not only interested in these two aspects, but also in a third one-namely cultural conflicts as an obstacle and challenge. The interaction of the tree factors is extensively presented against the backdrop of Skanska and four of their closest Polish suppliers.

AbstractTitle: Accounting and money laundering, a study on how auditors apply the law on money launderingDate:  May 29th 2013University: Mälardalens UniversityInstitution: School of economy, society and technologyLevel: Bachelor thesis in business economy, 15 creditsAuthors: Pavle Adasevic 910731 Oskar Hallberg 900508Advisor: Kent TrosanderKeywords: Money laundering, Law of money laundering, Auditor, ABLThe main issue:In 2009 a new law on money laundering was introduced. The new law aims to strengthen the monitoring and reporting of money laundering. In 2011 11,464 reported suspicions of money laundering, only four of them where from audits, how come there so few reports from the auditors?Purpose: The Purpose of the study is to show how audits apply the new money laundering law in their work.Method: The study was based upon qualitative method. Secondary data was taken from literature, articles and reports.

This thesis describes a further development of an existing prototype named Automatic pin bone remover. The further development was requested from the Swedish consulting firm ATM AB. The request of automatic pin bone removers is high and has the potential to be a worldwide leading product.The goal with the thesis work is to further develop an existing prototype. In order to achieve the goal a pre-study of the prototype had to be made in order to define a customer demand specification. The thesis work is then continued by a function analysis which differs from a conservative one.

An auditors? job is to review the company's figures and, as an independent part, give an accurate picture of its financial situation. Auditors have to relate to ISA where ISA 570 can be found and which deals with the going concern. The standard addresses a couple of factors that may be indications that a company can have problems with their continued operation. The problem is that ISA does not evaluate the events, which is more significant than others in the assessment, but it is up to the auditor to consider.The purpose of this paper is to describe the factors, which the auditor believes is more important than others in assessing the going concern and explain why it is so.

The aim of this thesis is to investigate which the main determinants of capital structure in Swedish listed firms are and to identify which incentives lies behind managers choice of capital structure determinants. Further, the study investigates whether the Post Keynesian theory and theories which incorporate behavioral aspects can be used to explain the capital structure decisions or if the traditional Neoclassical theory give an better explanation. We have used a qualitative method to analyze the determinants of capital structure and the managers incentives behind capital structure decision. We conducted a survey which was sent to 83 Chief Financial Managers and financial executives in Swedish firms listed on Mid Cap or Large Cap. The questionnaire was on-line which enabled for the respondents to quickly and convenient respond.

Purpose: Our purpose is to describe and understand how a project-based, knowledge-intensive firm in the high-technology industry creates and transfers knowledge, seen from two perspectives.Methodology: Our qualitative case study has an explorative approach since earlier studies within our positioning are absent, thus we look at KM abductively. To gain more depth to our study, we mirror our findings from our case company with data collected from three additional organisations.Theoretical perspectives: We see a clear distinction between researchers, either seeing knowledge as an object or a process. Thus, we review theories from both sides, either focusing on the creation or transferring of knowledge. In addition, theories on KM in project organisations areaccounted for.Empirical foundation: The study is based on the empirical foundation which consists of the data received through six interviews with employees at our main case company and, additionally, two interviews at each of our three mirrorcompanies.Conclusion: The study found KM being seen from both perspectives in all four firms. Through this, we found implications for how our case company could proceed in the future..

Consultancy as a profession has always been a debated topic and has constantly been surrounded with a kind of secrecy. People have a hard time defining what consultants actually do and how they do it. It seems that they are simply waving their magic wands, performing wonders. We have therefore decided that the purpose of this study is to unveil the secrecy around the profession. By conducting interviews and analysing literature we have examined recruitment processes in three different consulting industries and their wanted personal characteristics.

The Net Promoter Score (NPS) has been claimed to be the single most reliable indicator of firm growth and has gained wide adoption among companies in a broad range of industries. This is despite a lack of rigorous scientific testing. The purpose of this study is to examine the predictive strength of the question "How likely are you to recommend [.] to your friends and colleagues " that the metric is based on: how well does it actually predict future consumer behavior Furthermore, the report aims to create a greater understanding of the factors that explain a person's word of mouth (WOM) intention and which behaviours cause that intention to change. A longitudinal study was conducted of 304 consumers' WOM intention regarding two non-carbonated drinks and their subsequent WOM and purchase behavior. The analyses show that the behaviors are captured by the metric to some extent.

Transfers of joint stock companies can be executed in several ways - for example by transferring individual shares or by transferring all shares or by selling the company's assets and liabilities. It is not fully clear which rules should apply to transfers of joint stock companies. Some legal experts claim that the Sales Act (Köplagen) is applicable, while others claim that the rules for promissory notes (Skuldebrevslagen) should apply. This distinction is of great significance regarding the extent of the vendor's liability. According to Skuldebrevslagen the vendor's liability is rather limited, while Köplagen enjoins the vendor a more extensive liability.A transfer of a joint stock company brings about great economical risks, both for the vendor and for the purchaser.

The aim of this study was to understand how evaluations are implemented and used in procured nursing homes for elderly. Our methodological approach consisted of a single-case study research. The case in this study was Växjö municipality. Three procured nursing homes for elderly were chosen in the municipality as examples of implementation and use of evaluation. The method for retrieving empirical data and the analyzing of it was based on triangulation.

Denna uppsats behandlar effekterna av den ökande andelen visstidsanställda journalister på landets redaktioner. Fokus är journalisternas autonomi, det vill säga möjlighet att styra det egna arbetet och att agera självständigt. Mer specifikt behandlar uppsatsen vilken betydelse anställningsform har för hur journalister uppfattar sin autonomi.Studien är kvantitativ och består av enkätdata från Journalist 2005, vilken är den senaste av de journalistundersökningar i projektet Svenska Journalister som har genomförts vid Institutionen för Journalistik och Masskommunikation vid Göteborgs universitet, JMG.Teoretiskt utgår uppsatsen från forskning kring journalisters autonomi samt John Atkinsons teori om ?The Flexible Firm? där anställda förväntas vara uppdelade mellan en kärngrupp och en perifer grupp. Fyra hypoteser om vad som påverka autonomin har konstruerats och operationaliserats genom sex variabler; kön, ålder, kommersiell/icke-kommersiell, TV/radio, huvudsaklig arbetsuppgift och anställningsform.

Den internationella marknaden skapar ett behov för harmoniserade redovisnings och revisionsregler. Sverige har i mångt och mycket anpassat sig till internationella standarder och revisionsplikten är en i raden av föremål som är uppmärksammat för en debatt med Svenskt Näringsliv som företrädare. Med anledning av detta har det pågått en intensiv debatt om revisionspliktens vara eller icke vara för mindre aktiebolag. Genom att studera vad som hänt i England efter avskaffandet av revisionsplikten kunde vi göra jämförelser mot Sverige och få en förståelse för hur revisionsbyråer och deras klienter kan påverkas. Vi valde att göra en fallstudie med tre olika kategorier av intressenter för att få deras aspekter samt deras förväntningar utifrån problemet.

The purpose of this study is to increase the understanding of how venture capitalists can use their network in order to reduce information asymmetries between themselves and the venture management team. A qualitative approach with semi-structured interviews, consisting of open questions, have been used to receive gradate information in order to reach our explorative purpose. Our theoretical framework consists of relevant studies made on the dynamics of networks and the problems that can arise in the complex relationship between a principal and an agent. We have been interviewing two venture capital firms and therepresentatives from two business angel networks. We also made an additional interview with an influential financial actor in order to try to verify our conclusions Our conclusions are that an extensive network can be used by venture capitalists in order to; verify ventures? technologies, complement the competences in the venture management team, and arrange co-investments, resulting in reduced information asymmetries between themselves and the venture management team.

The purpose of this essay was to examine whether small businesses can avoid ac-counting crimes with a well-conducted internal control system. The questions we asked ourselves was, whether and if so, companies can prevent this from happening by using a internal control.In this essay we used a qualitative approach. Essential information was given to us from four different interviewees. We also worked from an inductive approach which means that we interviewed people without any earlier research to build on. The method also had a hermeneutical approach, which means that we made different interpretations based on the reference framework and the empirics.After the study had been carried out, we concluded that all evidence from this essay suggested that even small businesses need an internal control to protect their business.