In recent years the interest for ethics has increased exponentially. It has become more and more common with the ethic rules and guiding of principles within the business world, both in companies and in different professional groups. Auditors face difficulties and have to deal with different ethical problems where ethics and morality is taken up. It is important that accountants can react in a legal and correct manner. To become an accountant a person should have gone through college or university where the schools have some responsibility to provide the student with basic ethics course for a accounting education.The main aim with our paper is based on the theories of Lawrence Kohlberg about ethical development investigation potential differences in the ethical reasoning among student who are in first or last year of the studies with orientation in accounting.

Learning organizations and organizational development are interesting subjects that does not examine municipal organizations and private organizations an equal amount.  Furthermore, there exists little research on the effects of competence development for individuals in a leadership role within organizations. Because of this, we wanted to examine the impact of competence development in business modeling and how it affected local government activities. Competence development is used by organizations to develop their business and achieve a greater competitive advantage, but does competence development for individuals in a leadership role lead to organizational development? This paper examines competence development in the form of a business modeling course via the Bitstreamproject and the effects that occur within three municipalities as a result of the competence development. By interviewing three participants and four coworkers within different municipalities and studied the data from the Bitstream project, we can not conclude that competence development within business modeling leads to organizational development, only that it exists a tendency for it.

The role of small businesses is fundamentally important for the economic development in countries. Within this context, business incubation is used as an entrepreneurship development instrument to promote and support new firms in the early stage of their existence. However, research in the field tends to disregard the perspectives of incubatee entrepreneurs. The performed investigation is based on interviews with entrepreneurs from two different business incubators at Swedish universities. This study uses a Situated Learning Theory (SLT) as a theoretical framework, to examine the entrepreneur's experience of the learning environment in a business incubator.

The purpose of this paper is to fill the gaps in current research on trade shows. The business-to-consumer aspect has been greatly ignored by academic theorists. We are aiming to make an exploratory study into during-show promotion practices. We will also create a continuation of the Hansen (1999) framework. In order to analyze "during-show promotion" two business-to-consumer trade shows; the ITB in Berlin and EuroHorse in Göteborg were visited.

Syftet med uppsatsen är att beskriva vilka av de applikationer och intäktsmodeller, som litteraturen rekommenderar, som används av svenska e-handelsföretag och varför de har valt att använda, eller inte använda, just dessa..

Background: Internet is a new phenomenon; small companies have only used Internet a couple of years. Internet created a lot of new possibilities for the companies. Internet is a new marketing and communication channel for the company. Purpose: The purpose of this thesis is to examine how small companies can use Internet as a strategic tool. Another purpose of this thesis is to generate a better understanding of the application of Internet in small companies.

This paper aims at assessing the relationship between female and male part-time employment and the business cycle in Sweden during the years 1987?2005 using quarterly time-series data and two alternative indicators of the business cycle. It further aims at determining whether the share of women working part-time has changed over time. Key results include that the relationship between the business cycle and female part-time employment is found to be significant and countercyclical. No significant effect is however found for men.

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 information market is constantly changing. With new and improved information technology more people get access to more information faster. However, the number of people educated to handle information also increases. Business intelligence has for a long time been a well-known tool for companies to be competitive. Because of the increased access to information the competition between companies has intensified and more people have become aware of the advantages of business intelligence and how it can help them compete.

Problem: How has Nordea been adapted and influenced by the change of Basel II and how have the employees reacted on the new change?Purpose: This essay has a purpose to study how Basel II has influenced the credit rating at Nordea. We also want to study how the employees have reacted to the new change.Method: To receive the information that was necessary for this study interviews were performed with the employees at Nordea. The interviews were an effective way to start a discussion and by that we received important information.Basel II is new capital cover rules that the Swedish banks have introduced. These new rules mean that it will become more important with safety when it comes to risk management and credit giving.

Syfte: Denna studies syfte är att beskriva förtroendets roll i långsiktiga affärsrelationer mellan företag inom automationsindustribranschen. Betydelsen av ett starkare/svagare förtroende beskrivs och detta görs utifrån automationsföretagens perspektiv.Metod: Teorin grundar sig främst på Morgan och Hunts (1994) trust & commitment theory, där förtroende och relationsåtagande beskrivs som förutsättningar för långsiktiga b2b relationer. För att kunna testa hypoteserna, samt besvara syftet genomfördes en kvantitativ undersökning i form av en enkätundersökning med 251 deltagande företagskontakter.Resultat: Förtroende och relationsåtagande är förutsättningar för långsiktiga B2B relationer, vilket är en fördel för automationsföretag. En viss nivå av osäkerhet behövs för att förtroende ska kunna existera i långsiktiga affärsrelationer mellan automationsföretag.Nyckelord: Förtroende, Relationsåtagande, Osäkerhet, Långsiktiga affärsrelationer, Business-to-business..

According to tradition transcribed music is an important part of the repertoar for the classical guitar. Baroque music as well as compositions from the Spanish national romantic era are the two most important sources for transcriptions. My research is aimed at finding answers concerning the relevance of transcribing as well as playing different styles of music on the guitar. Are there any basic rules how these transcriptions should be made? I have chosen to take a closer look at the music of J S Bach as a representative of the baroque period because of the great legacy of his music being played on guitar and lute.

Mobile telecom and the Internet are converging, which opens new possibilities for market actors to create business through the mobile handset. At the same time market experts are predicting that mobile operator?s existing dominance in the telecom market will in the future decline as new technology such as VoIP and services will erode the operator?s traditional revenue model. This implies that mobile operators will need to rethink their dominant business logic to create new value for their customers. Mobile operators are aiming to expand their existing revenue model through advertising in the mobile handset and are searching to create new business models that evolve advertising sales.

Not all payments that an employee receives are cash salary, but may also be salary benefits. It should not matter in which form an employee receives payment, taxation shall be equal despite the form of salary. Cash salary as well as salary in benefits are covered by a general rule in the Swedish Tax Law and shall therefore be taxed when they have a connection to the work performed. There are exemptions to the general rule as some benefits are tax free. In general, taxation shall be easy to foresee.   The legal rules that are treated in this thesis have a general meaning.

Shell companies are characterized by containing liquid assets such as cash, securities or other similar assets. Transactions of shell companies constitutes a severe problem since the purchaser often has the aim of obtaining undue tax advantages by not paying the tax debt of the company.Historically it has been complicated for the legislator to stop the set-up in an efficient way since the transactions as such are not illegal, instead rather commonly used for example to restructure companies or for the transfer of companies to the younger generation. The purpose of the current legislation is to prevent individuals and corporations to involve in shell company trade. Aiming for an efficient legislation, the tax rate is at a very high level.The issue with the rules is that also honest buyers are at risk of being covered. This calls for high demands in complying with the principle of legal certainty and the possibility to forecast the tax consequences.The purpose of the thesis is to identify and analyze eventual problems when applying the legislation.