Uppsatsen behandlar småföretags användning av finansiella bootstrappingmetoder. Dessa metoder är alternativ finansiering till traditionella externa medel som erbjuds på marknaden, exempelvis bankmedel och riskkapital. De finansiella bootstrappingmetoderna kan härröras till kategorier av resursanskaffning, vilka är marknadsorienterad resursanskaffning (exempelvis erhålla bidrag), internorienterad resursanskaffning (exempelvis hålla inne ägarens lön) och socialorienterad resursanskaffning (exempelvis låna utrustning av affärsbekanta). I teorin beskrivs faktorer som påverkar användningen av finansiella bootstrappingmetoder. Dessa är sammanställda i en analysmodell.

A real option model is developed to examine the crucial factors affecting the agricultural firms? decision to quit the production and rent out the land to a company building a PV power plant. The public policies in support of investments in renewable energies have created the conditions for a market regarding investments in PV installations in agricultural areas.The decision to switch offers to the agricultural firm and to society several economical, social and environmental benefits, representing sustainability. However, PV installations in agricultural areas require the allocation of a certain land area. By assigning a part of land to PV installations, thereby the area of land allocated to agricultural production decreases.

Studien har tagit sin utgångspunkt i det kunskapsintensiva arbetslivet där individen ses som kunskapsbärare. Det blir avgörande för organisationen att ta tillvara på denna kunskap och således ställs kunskapshantering centralt för studien. Syftet har varit att undersöka hur chefer upplever och uttrycker hur individburen kunskap kan komma organisationen till gagn. För kunskapsöverföring, mellan individ och organisation, har forskning betonat vikten av ett kollektivt lärande. Studien utgår därför från ett socialt perspektiv på lärande.Med hjälp av en kvalitativ strategi med semistrukturerade intervjuer inhämtades empirin.

ABSTRACTTitle:Level:Author:Supervisor:Date:Aim:Method:Accepted price ? An Analysis of Cooperation in the Real Estate Markets and its Pricing.Final assignment for Bachelor Degree in Business AdministrationMadeleine Gustafsson and Sofie BillstamJonas Kågström2012 - MayThe aim with this final assignment is to investigate if the introduction and the cooperation of accepted price was necessary to generate a more stable real estate market with marketable listing prices in Stockholm. The introduction of accepted price led to a cooperation with some of the most important real estate firms in Stockholm. This cooperation was opposed by a number of companies on the real estate market. This fact inspired to examine similarities and differences of being and not being part of the cooperation and thereafter comment on the outcome.

The purpose of this thesis is to create a deeper and also a better understanding about how each of the professional secrecy and obligation to report are perceived from auditors and further investigate how the potential conflicts based on independence and ?can be suspect? are handled by the auditors. The purpose has been achieved through interviews with four different accounting firms.The interviews were conducted with Grant Thornton, BDO Mälardalen AB, PwC and KPMG to answer the research questions. Subsequently, a hermeneutic approach was used to since the interpretation of the interviews was considered as important to obtain knowledge of the respondent?s perception about the topic.

As IT service departments in organisations are becoming more complex and customised, the indirect costs are increasing in relation to the total costs. The difficulty of fully estimating and identifying the spread of the cost in the IT service department is increasing. As a result, firms tend to budget the business unit as a total cost rather than as a spread of defined costs. In order to deal with this challenge an ABC calculation will be applied. The Time Driven ABC model will be conducted in OMX´s Servicedesk unit within the IT services.

AbstractOne of the most common business models for agriculture is according to Lantbrukarnas Riksförbund (2010) that two or more agricultural companies merge and form a company together. To create strong owners and to be competitive there is a recognized need to create relationships between small firms according to Mazzarol , Mamouni Limnios and Reboud (2013). Oerleman and Assouline (2004) argues that it is possible to achieve success in agriculture by following certain strategic priorities.This paper examines why farmers choose to venture into collaboration and whether cooperation are linked to the strategies of the company. The paper also discusses the pros and cons of partnerships in agriculture. A qualitative comparative research design has been used to answer to the topics and we have interviewed respondents from four different agriculture companies, which have been active in some form of cooperation or collaboration.

Objective: The papers objective is to create a deeper understanding for whether or not cultural and psychic distance affects corporate establishments in the EU.Method: The results have been gathered through intense data collection through interviews with ScaniaAB and Business Sweden. There has also been extensive research of 36 different companies and their first establishments in different countries. We have then analyzed the results through cultural and psychic distance and through Uppsala University's internationalization process model.Conclusion: The conclusions of this paper are:Corporate establishment often occurs in neighboring countries because of the similarity to the domestic markets which contribute with a greater security.Since the introduction of the EU single market, corporate establishments have become easier within the single market.The cultural and psychic distance does exist within the EU, however the internal market decreases these distances and the impact on corporate establishments.The market commitment is essential to the corporates survival within the new market.Cultural and psychic distance affects small firms more often since their lack of network and experience.Cultural and psychic distances are two different but related phenomena..

This thesis aims to examine the conditions for entrepreneurship in Taiwan by the occurrence of cultural phenomenon guanxi. Based on the concept of familiness and guanxi, the family is central in this study of family business. Traditional descriptions of the Asian culture claim that guanxi is vital in the business context. Though, recent studies indicate that significance of guanxi seems to be changing. Therefore the purpose of this thesis is to create an understanding of the importance and relevance of guanxi in the context of Taiwanese family business.By travelling to Kaohsiung, Taiwan to interview six managers of Taiwanese family firms this study?s empirical material was gathered for further processing based on a qualitative approach.

The accounting scandals that have attracted attention in recent years have led to internal control becoming a more central part of business activity. Doubts about what firms actually do have increased, all caused by the attention of accounting scandals. To counter this, frameworks and laws evolved and gained a significant role in the organization and its surroundings. The aim of the present study is to find out how four companies in the Kristianstad region are working to ensure its internal control and how they work to minimize risk and reduce uncertainty. We have used a qualitative method and interviewed a person in a senior position in each company.

It is a common view that companies should focus on building brands to increase profitability and stabilize cash flows. However, building and keeping brands alive is costly. Many firms spend large sums on branding only because they are supposed to, without knowing if they will actually gain from it. Up to date, there is limited convincing evidence that branding actually contributes to shareholder value creation. This thesis aims to investigate the relationship between brand strength and profitability and shareholder value.

Issuing convertible bonds for financing purposes has never become widespread practice amongst Swedish companies, in spite of the instrument being common in international markets. Economic theory based on efficient markets suggests that companies should gain no financial benefits from using convertibles and the Swedish situation could be interpreted as in line with this reasoning. However, there are Swedish companies that have chosen to issue convertibles and the Swedish market therefore seems both supportive and contradictory to the existence of benefits of convertible bond financing. Little research concerning the Swedish market has been conducted and the purpose of this explorative thesis is thus to enhance the understanding of the Swedish market for convertibles. This is achieved by conducting in-depth interviews with six listed Swedish companies that have recently issued convertible bonds.

 Bakgrund: Personer som har ett riskbruk av alkohol har en måttligt förhöjd risk för sjukdom, sänkt livskvalitet och förtida död. Vid riskbruk ökar risken för att utveckla alkoholmissbruk. Alcohol Use Disorders Identification Test [AUDIT] är ett frågeformulär för att screena överdrivet alkoholdrickande. Socialstyrelsen rekommenderar rådgivning vid skadlig alkoholkonsumtion, t.ex. kort rådgivning.Syfte: Syftet med studien var att beskriva betydelsen av sjuksköterskans alkoholspecifika screening och rådgivning till vuxna personer som har ett riskbruk eller missbruk av alkohol.Metod: Studien var en systematisk litteraturstudie.

The ongoing harmonization process aims to incorporate IFRS regulations into the Swedish accounting. As a consequence investment property?s starting from 2005 may be valued using the fair value method, in accordance to IAS 40. This involves major changes for listed property enterprises that from now on can value a large extent of their assets to fair value. All parties don?t appreciate this progress, opponents to fair value have expressed great concern that fair value don?t work in practice.

Graphic profiles are a part of companies? brand expressions. The graphical values reflect the brand values the business wants to convey. They consist of different graphic elements such as logo, company sign, colour schemes, templates, rules, fonts, pictograms, formats and references to how different graphic elements should look, for example, business cards, signs and materials for websites. This thesis aims to examine why firms choose to replace their graphic profiles by studying their underlying motivations.