The number of studies on IFRIC 15 is very limited. The available studies have either been conducted before the introduction of IFRIC 15 or at an early stage of the implementation. This study examines IFRIC 15s practice from a longer perspective. The purpose of this study is to explain the effect that the interpretation IFRIC 15 has had on accounting objectives and qualitative characteristics of the revenue recognition of Swedish construction companies. The study will also analyze whether the construction companies has changed their perception of IFRIC 15 after applying it form a longer time perspective.

Context: During the 21st century several alarming reports have been published that deals with the depletion and pollutant of the earth by human interference. The earth is an ending resource and so are the mountains and bedrocks which are continuously mined in order to harvest its minerals. The idea behind Urban Mining is to (re)invent processes enabling further purpose for materials both from old deposits and new products providing secondary raw materials and energy. This thesis aims to investigate the challenges and opportunities of how firms and organizations can and will be able to strike a better balance between product-/service systems, economic growth and environmental stewardship in the context of Urban Mining as an approach. With the innovation of processes, technology, business- planning and creation in focus.Objective: How to future proof a business model for Urban Mining by the usage of business model design.Method: This thesis will be conducted using a case study approach, meaning that it will incorporate qualitative, exploratory and descriptive characteristics - aiming towards enabling both applied and fundamental research.Results: The result evaluates the business model element differences between traditional C&D industry and Urban Mining industry.

The report is a result of a bachelor thesis at the department of business administration, School of Business, Economics and Law, Gothenburg University, spring term 2008. The study examines the potential return of Swedish Venture Capital firms? Cleantech investments, carried out in 2006 and 2007, compared to the return on their other investments.The study has identified a number of factors affecting the return. These have been classified within three areas: the characteristics of the Venture Capital investment, the characteristics of the Venture Capital firm and the market potential for Cleantech. The impacts on potential return for these factors are investigated by means of an interview survey with 18 Swedish Venture Capital firm covering 45 investments in Cleantech.Our research indicates a worse potential return on Cleantech investments compared to other investments.

 Background and aim: Media development and digitalization has expanded the PR industry's working area. More participants are on the media market and it is becoming more and more difficult to define what PR really is and what the PR agencies/departments really do. Is PR marketing, information, event marketing or maybe propaganda? We believe that the complexity to define the term PR can lead to a loss of critical approach to the business, especially among young people. Has the PR industry managed to eliminate their negative image among students in upper secondary school and what do they associate with PR today? The aim of this essay is to examine what a selection of students associate with the term PR and if they are critical to the PR industry or not.Method/Material: The method is a quantitative survey.

With a starting point in a project for reinforcing small scale business among immigrants in Sweden, carried out within Swedish for immigrants (sfi), the aim for this thesis is to examine the project from the view and experiences of the participants. Interviews with participants in the project have been inspired by the teoretical and methodological views of Grounded Theory.The interviews show that some participants want to start their own business, but almost as many don?t have that dream. The former group all have experience of being self-employed. They are aware of the difficulties but are nevertheless determined to proceed their dream.

This paper discusses the strategy and strategic change in the Swedish freight forwarding business and analysis factors that influence the forces of the business. Three companies of various sizes are chosen to be investigated as a case study, outline that cost leadership and differentiation are both important strategies for companies to compete in the market. However, companies outpacing competition do not only pursue either of the two strategies, the need the ability to add one (cost leadership) to the other (differentiation) in relationship to environmental change over time..

Background: The project controller is a function witch evolved due to the strong gaining ground of project operation. Why the area of the project controller is interesting to study is explained by the fact that increasing knowledge of this function is important in order to make project operation work well. The fact that opinions in this field disagree, further increases the interest of the field. In order to study the function of the project controller three companies have been singled out. They are IFS, Intentia and Saab Bofors Dynamics.

The purpose of this thesis was to study local bank offices work with customer satisfaction. A case study concerning two local bank offices was made, the cases were based on interviews with the managers at the bank offices. The research questions that we wanted this thesis to answer was how local bank offices create customer satisfaction among small business customers, and how local bank offices assess customer satisfaction among small business customers. The study showed that local bank offices find customer satisfaction among small business customers important and use complaints as the primary source in the process of creating customer satisfaction..

ERP system is the information technology that has had the biggest impact in companies? development and way of working in today?s world. ERP system is divided in several applications with a modular software design that allow people in every department in a company to store and retrieve information accurately and in real-time. This master thesis investigates attitudes toward ERP systems among business organisations and ERP suppliers with the overall purpose of analysing to which extent a new ERP system will bring change in the business process. The purpose of this thesis is to make a survey of attitudes toward ERP systems among business organisations and ERP suppliers.

The purpose of this master?s thesis is to contribute to the development of business relationships between a supplier and its customers. The research area and research problem was further developed into three research questions. The research questions concerns the following subjects: the substance of business relationships and dimensions within relationships management that can be used in order to contribute to the development of a company?s business relationships.

?Fan fiction writing?, or the writing of stories based upon a popular entertainment franchise, has become a topic of academic discussion. Fan fiction writers have waked the ire of movie producers, since they often write fiction that is in direct contradiction to the movie?s plot or spirit. While most academic studies on fan fiction have concentrated on his confrontational aspect of the writers? psyches, we have found that the writers actually have a much more nuanced approach to their work, and are not necessarily hostile towards the directors and producers.

This essay is using theories about social norms, and wage determination to evaluate why there is a gender wage gap on the Swedish labour market. To identify the essence of the gender wage gap investigations on specific jobs where the genders are over-, under and equally represented has been made. Also a poll has been sent out to alumni business economics from School of Business, Economics and Law at the University of Gothenburg to evaluate their labor market from a gender wage gap perspective..

Background: Today businesses are largely structured in projects and temporary organizations. In many companies, the ability to pursue projects is decisive for the business efficiency and competitiveness. The risk literature do not discuss identification and handling ofproject risk in building- and construction companies to a large extent, which has led us to investigate how project risk can be treated and handled in Swedish building- and construction companies. Purpose: The purpose of this thesis is to cover and describe business risk in Swedish building- and construction projects with focus on different risks and risk tools, and also to modify a model for evaluating the business risk maturity. Realization: This thesis has both traces of a case study and a cross-section study and examines eight different companies that are active in the building- and construction business.

The purpose of this paper is for the reader to realise how national innovation systems are deeply intertwined with the legal background of a country and to understand the processes that involves national innovation systems specifically regarding the stem cell / genetics research and how the need for specific community law must be considered targeting the stem cell patents. The legal part will try to answer: Why is it important given the actual state of the European stem cell national innovation systems for the European Commission to take a stand and tackle issues regarding the patenting of the human stem cell innovations? This is done from a country industry analysis (business approach) and then linking it with competition law from a community stand point of view (that tackles biotechnology issues). In order to achieve this the paper is divided into three separate analyses beginning with a theoretical background of general biotechnology / genetic terms that will enable the reader to have a general understanding of the importance of this kind or research ( genetics / stem cell research). The chosen countries case studies exemplify very diverse economies and development perspective from the traditionally R&D intensive to the least and from the biggest countries in Europe to one of the smallest, thus giving cultural, legal, economic and scientific variety..

Bachelor thesis, Degree of master in Science and Economics, School of Business and Economics at Linnaeus University, Management, 2FE01E, Spring Semester 2013Author: Johanna Björklund, Sarah Gustafsson and Sofia NicklassonMentor: Anders HytterTitle: Retention: Why stay when your options are unlimited? Background: Employee turnover is a problem today, and companies face increasing challenges when it comes to retain employees within the organization, so called employee retention. This is a present concept and theory holds that more organizations realize that they need to put more focus on retention as one of their business goals to remain competitive. It?s important that organizations understand individuals' different needs and the factors that make them satisfied in their professional life.