Title:Pecking-order i små tillverkande företag Level of thesis:Master´s dissertation in banking and auditing Authors:Mathias Klasén and Maria Waderoth Advisor:Joakim Winborg Background:The area of business financing has been well studied during the 1900´s. Many studies and theories are made with big corporations in mind, and the importance of small businesses wasn?t enlightened until the end of the 1900´s. Business financing has created a number of theories, among them Myers pecking-order theory. This theory implies that business managers prefer internal equity in front of debt and external equity.

E-business innebär att företag använder Internetteknologier eller nätverksteknologier för att skapa större affärsnytta i deras affärsprocesser. För att kunna genomföra automatiserade affärsprocesser krävs att de olika system som används är interoperabla, d v s kan kommunicera och fungera ihop på ett effektivt sätt. Målet med Web Services är att skapa hög interoperabilitet, vilket gör denna teknik lämplig för e-business. Företag kan specialicera sig på att skapa specifika Web Services. Dessa Web Services kan sedan vara byggstenar åt andra företags tjänster. Det krävs då att Web Services kan integreras på ett bra sätt så att de verkligen bildar en affärsprocess. Därför är även frågor kring hur integration mellan Web Services ska gå till, viktigt ur ett e-bussiness perspektiv. Det vi kommit fram till är att det går att minimera integrationsproblemen genom att anvä nda de mest standardiserade protokollen och följa vissa riktlinjer vid skapandet av Web Services.

The aim of this study was to understand how social workers deal with honour-related violence, with special focus on the processing from sheltered housing. Our qualitative interviews with social workers that work with this kind of problems show that there are both obstacles and opportunities in the processing from sheltered housing. On the negative side are the loneliness, the shame and the guilt that the girls may experience when they need to leave their families. The social services can both be an obstacles and an opportunity. When the girls need to create a new life in a new city they have a lot of opportunities and in the same time it is hard to get to know new friends when you don´t know the city or have much money.

The purpose of our study is to examine whether stress among social workers is present, and ifso, what strategies they and their supervisors use to manage work-related stress. The study isbased on a qualitative method. The data consist of interviews, with six social workers andthree supervisors. The study?s theoretical framework is based on KASAM, SOC-sense ofcoherence by Antonovsky, demand- control- support model by Karasek & Theorell, stresstheory by Hans Selye and coping strategies by Lazarus.

Business valuation is something that is carried out on a daily basis and relevant to both small and large businesses. Valuations are often long and complex processes that may be difficult to understand, even for those who have received an education in the field. In this thesis, we try to create a better understanding of how this process works.   Since we are aware of many aspects of the theory behind business valuation, but very little insight into the practical activities, we have chosen a deductive approach, i.e. to go from theory to empirical data.   The conclusion is that the methods presented in the theory is largely used in practice, and that the process of valuation mighty seldom differ between valuations. For the seller to be able to charge a higher value for their companies, it is important to have knowledge of, and review the value-creating factors in the company.

Internet commerce is nowadays a well known phenomenon. There is awareness that a lot of newly created companies operate their business through the Internet. You can see a tendency where many young people try to establish an Internet business with the hope of success and expansion on today?s fierce market rivalry. To achieve success, companies have to consider factors like business concept, logistic knowledge, future vision, resources and contacts when initializing their business.Having this in mind, we can clarify the purpose with this paper: ?To analyze in what way On-line shopping companies that sell consumer electronics, cell phones and music/entertainment products, have expanded? The paper is based on telephone interviews with three On-line shopping companies.

Abstract Title:                               Goodwill ? differences and similarities between how IFRS and U.S. GAAP treats goodwill Level:                              One year master, 15 credits Author:                           Oscar Larsen and Thomas Karlsson Supervisor:                     Leif Carlsson Examiner:                      Cecilia Lindh Year of publication:      2011 The main issue:              What are the differences and similarities of the treatment of goodwill between the U.S. GAAP and IFRS? What can the transition from U.S.

The field of the social economy and of the work integration social enterprises (WISE) in particular, is for many a more or less unknown area. Unlike ordinary enterprises the WISE's are different due to their aim of integrating disadvantaged people through work. In comparison with other small enterprises earlier research has shown that the WISE's are dealing with challenges regarding recruitment, participation, leadership, sustainable business ideas but above all, the access to funding. The purpose of this essay has therefore been to examine and analyze the financial situation of eight WISE's located in the Stockholm County. The results indicate that half of the enterprises perceive their economic situation as very unstable and as an obstacle to their further development.

Tile covered bathrooms require a wellexecuted waterproofing in order toprotect the underlying construction frommoisture. Länsforsakringar Uppsala paysannually out millions in insurance fordamages related to poor waterproofedbathrooms. In recent years, SP (SwedishNational Testing and Research Institute)investigated and researchedwaterproofing products, resulting ingreater shortcomings of product defectsthan expected.This report raises the problemsconcerning waterproofing and discusseswhy they occur. By studying productinstructions and insurance cases anddamage reports provided byLänsforsakringar, the most commonproblems concerning bathroomwaterproofing where concluded. Animportant part of the report was tofind out the actual cause to whywaterproofing damages occur.The results of the survey indicate thata common cause of water damage usuallyis related to poor productinstallations.

Continuously grazed grasslands have remarkably high plant species diversity. In Sweden this type of habitat has declined for the last two centuries. Changed land use has caused habitat fragmentation and loss of habitat quality. This has caused a great number of plant species to end up on the verge of extinction. To try to save this unique habitat and the species that are tied to it, lots of resources are laid on restoration of abandoned grasslands. In this study, plant species richness of continuously grazed, abandoned and restored grasslands were related to degree of overgrowth, time since overgrowth started and rate of overgrowth.

The purpose of the thesis is to map the meaning of ?international competence? in Swedish company boards of directors. The study is divided in a qualitative part and a quantitative part. The qualitative study consists of a discourse analysis where variation in interpretative repertoires are identified to enhance the understanding of the nature of reasoning related to the meaning and importance of the issue at stake. The discourse analysis is conducted on an empirical material from 27 interviews with decision makers in recruitment processes to Swedish company boards of directors.

Detta examensarbete har genomförts på företaget Navigate Consulting Business Solutions AB, ett konsultbolag som erbjuder tjänster inom affärssystem, såsom val av affärssystemslösning, implementering och förvaltning.Företaget vill utöka sitt framtida affärssystem, Oracle E-Business Suite R12, genom att lägga till tidrapporteringsmodulen Oracle Time and Labor. För att ta reda på om tidsrapporteringsmodulen möter verksamhetens krav och förväntningar är det nödvändigt att företaget får en uppfattning hur systemet möjligtvis kan lämpa sig, innan de bestämmer sig för att implementera.Med detta som bakgrund och utgångspunkt syftar detta examensarbete till att visualisera den tidrapporteringsprocess och de krav som Navigate har för Oracle E-Business Suite R12, genom användning av prototyp.En inkrementell och iterativ arbetsmetod har tillämpats vid utveckling av denna prototyp. Resultatet av detta examensarbete är en interaktiv prototyp över företagets tidrapporteringsprocess. Stora delar av deras krav har visualiserats, och det har totalt producerats femton skärmbilder för att utveckla prototypen. Dessa har kopplats samman och tillförts med interaktivitet genom prototypverktyget Justinmind Prototyper.Trots att det har inneburit en tidskrävande process för utveckling av prototypen har man funnit potentiella fördelar.

Caso Skanska is an incident that occurred in Argentina and regarded corruption and bribes to government officials. This study investigates how this incident could occur and how it can be explained. The theoretical framework used is the dynamic interaction model, stakeholder theory, embeddedness theory, the political perspective and corruption theory. The method used is qualitative and it consists of data gathered through semi-structured interviews in Sweden and Argentina as well as other sources of written information of relevance for the study. The authors conclude that Caso Skanska could occur due to the lack of strong institutions as well as transparency.

Background: Due to an increasing globalization the competition has increased and this has lead to overcapacity and falling prices on markets today. The subject field logistics has during the last decades been given increasingly significance and has become a way to handle the competition. Theories clearly point outthe importance that a concordance exists between logistics and superior strategy but few, if any, authors give further details about how this adjustment should be made. Purpose: The aim of this thesis is with a case study approach survey if the subject field, which describe the importance that logistical solutions correspond with the superior strategy, is known and implemented in a company. We aim to develop the subject field through our empirical findings.

Foreseeing future changes in economic activity is of up most importance to a wide array of actors. The time lag in the presentation of official GDP statistics means that to somewhat accurately capture a tendency of where the business cycle is heading one need turn to qualitative sentiment indicators such as Purchasing Managers? Index (PMI) and official sentiment indicators for valuable clues. This thesis uses in-sample and out-of-sample methods to evaluate how well PMI and official Business Tendency Surveys (BTS) in Sweden and Denmark fair against the year-on-year growth rate of industrial production. Moreover, various Swedish regional sentiment indicators get examined and a case study of the indicator for the Öresund region is performed.