The Swedish Accounting Standards Board has developed rules of simplification to unlisted companies in Sweden. This project is called the K-project and is divided into four different categories, K1-K4, after the different companies? size and legal form. The K-project was put together to develop how the ongoing reporting should be ended with an annual report. 2013 is the year to choose between K2 and K3-regulations in smaller, unlisted companies.

Background: The international accounting standard regarding goodwill gives opportunities to several accounting procedure choices, as goodwill is a complex, intangible asset. The valuation of goodwill affects equity/asset ratio and income statement, which gives that the stakeholders? impression of the group?s financial statement is affected by the valuation of this asset. It has been pointed out that difficult economic times bring impairment loss to the fore. During financial crisis, equity/asset ratio may be significant as the economy of the groups is expected to be strained.Purpose: The purpose of this essay is to explain the appearance of the possible relationship between a group?s impairment loss for goodwill and their equity/asset ratio, during financial straits.

By using contemorary work-theory this thesis aim to show how Yarden. En bera?ttelse, puts into play the circumstances of precarian work, circumstances that have gender political as well as identity political overtones. It tries to show how the idea of ?class-jouney? is used as a conciliatory element.

Sun Microsystems chose its own Open Source path by not following competitors in their commitment toGNU/Linux. Sun instead created its own Open Source project from the source of Solaris under the name ofOpenSolaris. The business model of OpenSolaris belongs to the new and more commercially viable OpenSource, referred to as OSSg2. This survey was based on articles on the adoption of Open Source in organizationsand István Orci?s publication Kritiska IT-System.

As the title insinuate, this essay illustrate Event Marketing as a marketing instrument, and how it can be used as a tool to facilitate brandbuilding and improve relationships. We have come to the understanding that Event Marketing is in the course of constant development. It seems like Event Marketing as a marketing tool is starting to get its well-merited position in the marketing mix throughout the world, since companies and other organisations have realized that Event Marketing is a powerful tool for differentiation. We have also seen that Event Marketing in the business world lately has come to be more important for building and maintaining relationships, as well as carrying marketing messages.In this essay we discuss Event Marketing in three sections; brand, relationships, and customer experience. Among these topics, inter alia Integrated Marketing Communications, Sensory Marketing, and Service-dominant Logic are presented.

Violent crime can traditionally be classified as a reactive or an instrumental aggression. A reactive aggression is often characterized by some sort of provocation by the victim and the act is impulsive and the offender reacts by harming the victim. The provocation can be a threat, an insult or an attack and the act can be said to be a reaction induced by emotions. An instrumental act of violence however, often described as planned, targeted and emotional cold. The goal of the act can be to acquire money or power to maintain their status.

Violent crime can traditionally be classified as a reactive or an instrumental aggression. A reactive aggression is often characterized by some sort of provocation by the victim and the act is impulsive and the offender reacts by harming the victim. The provocation can be a threat, an insult or an attack and the act can be said to be a reaction induced by emotions. An instrumental act of violence however, often described as planned, targeted and emotional cold. The goal of the act can be to acquire money or power to maintain their status.

Background: A company?s choice of capital structure is influenced by the access to internal and external capital but also by the opportunities and threats that the management perceives in the environment and the management?s attitude towards risk. How an individual perceives and interpret the environment depends on the cognitive structures, which are shaped by personality, background and earlier experiences. Accordingly cognitive structures can be expected to influence the choice of capital structure. Purpose: Out of a cognitive perspective we intend to study the relationship between the way a company views it?s environment and what capital structure it chooses to have, in order to contribute to an increased understanding about what lies behind a company?s capital structure policy.

Gender balance within the business administration field at university level is an area that has gained increased attention in the last decade. As gender balance contributes positively to the scientific and educational achievements within all disciplines, many studies have tried to understand the decision-making processes of students when selecting a business specialisation. However, little attention has been devoted to the finance discipline although there is a remaining gender imbalance within the field at higher-level economic studies. This thesis was performed as a qualitative case study and is based on interviews with second-year bachelor students facing their choice of specialisation at the Stockholm School of Economics. Through an application of the Theory of Reasoned Action (TRA), this study aims to examine factors that influence female business students' intentions to choose a specialisation.

To meet the needs and demands of the costumer, accurate information about how much is available in stock is necessary. When the information in the system does not match the physical inventory, inventory inaccuracy occurs. Inventory inaccuracy is common among companies and may contribute to increased labor cost, excess inventory, production disruptions, waste of time, late deliveries, poor service and lost customers.The purpose of this study is to identify contributing factors to inventory inaccuracy for business with outdoor storage. The study also aims to investigate how efficiency factors can reduce the inventory inaccuracy for business with outdoor storage.A case study was conducted to answer the purpose. A company in the steel industry was chosen to examine inventory inaccuracy on business with outdoor storage.

The aim of this thesis was to examine how a coordinator at a social welfare project in support of job seekers, achieve results in his efforts to reduce the number of clients with social assistance. The method of data collection was a mixture of open thematic interviews and semi- structured interviews with open questions. The coordinator was interviewed four times during the length of the project. In addition, two of his clients were interviewed. The data also includes a report from the relevant social services and other documents such as newspaper articles.

China is a unique market that differs from the Western market in many ways. Companies are not required to publicize financial reports, and furthermore a heavy focus on Business relationship building can make it hard for companies to have high quality streams of data to get insights about their markets. For a consultant company to successfully enter the Chinese market and helping producing and technological global firms improving their insights on the Chinese market, the consultant company needs to understand which the important factors are and how those factors can help in creating value for their potential customers. To help the analyzing and consultant firm called Kairos Future, a qualitative case study was conducted on 16 different global companies with focus on industrial production. The case study was mainly conducted through face to face interviews with decision makers who had a broad understanding of their respective companies.

Theory of mind involves the ability to take another person?s perspective in thought, emotions and intentions.  There is today a lack of instruments to assess children?s development of Theory of Mind (ToM) in Swedish. ToM is considered by many scientists to be the basis for development of pragmatic competence. The relationship between these two abilities is complex and not fully resolved. Both abilities are important components for the development of social skills.    The purpose of this study was to compare 4 and 5-year olds ToM-ability measured with a Swedish version of Wellman and Liu?s ToM-scale, Sally Anne and Social Emotional Test with estimated pragmatic competence measured with the Children?s Communication Checklist (CCC).

This paper is an assessment of whether the Nordic countries constitute an optimum currency area (OCA) or not. Hodrick Prescott-­?filtered data of real Gross Domestic Product (GDP) and rate of employment are used to investigate the similarity of business cycles between the target countries through a series of correlation analysis with Sweden as the base reference country and also by using a linear regression model. Additionally there is an evaluation of trade volume and labour mobility between the countries. Our results indicate that Iceland had the least similar business cycles within the Nordic countries and that the area should therefore possibly comprise Denmark, Finland, Norway and Sweden. .

In May 2005 the Swedish cinema chain Astoria Cinemas is founded and in July two years later the company goes bankrupt. In this thesis Astoria Cinemas is used as an example to illustrate the conditions for a culture-producing company in a commercial market. The purpose of the thesis is to discuss the strategies for cultural production that has been used by the actors involved in the Swedish cinema market, and also to discuss the structural environment on that market. It is a qualitative study based on interviews and documentation. A few conclusions are possible to draw from the empirical material, one is that Astoria Cinemas? management did not agree on the company?s business strategy and therefore might have acted strategically inconsistent.