The real estate industry is a sector where the companies generally have a capital structure which is high leveraged. The financing? with the related terms ? is therefore specifically of high importance for the companies in the sector. Traditionally, the way of obtain financing is by borrowing from the bank. Lately, due to new bank regulations, the banks have become more restrictive in their lending which have lead to a growth of other financing alternatives.

On November 1st 2010 the obligatory audit was removed in Sweden for small companies. What factors influence such companies to have their financial reports audited, and what factors exert the strongest influence. Purpose: The authors would like to investigate factors that affect companies with voluntary audits in Skåne län to continue with the audit. The authors also wish to examine the factors that have the strongest impact on the choice to adopt auditing. Method: A quantitative study has been conducted in which aquestionnaire was sent to companies in Skåne Län Conclusion: The factors that affect smaller companies to continue with audit are as follows: Accounting quality, cost, creditors (loans), suppliers / customers, the tax office and distort competition.

This study explores whether environmental, social and governance (ESG) issues affect the monetary value of a company.The samples used in this study have been taken from the Johannesburg Stock Exchange (JSE) in South Africa. Since 2010, JSE have been categorizing companies using the King Code III criteria to establish a Socially Responsible Investment index (SRI index). Companies that fulfill the required number of criteria are classified as 'best performers' using the SRI index.  In this study the monetary value of a random sample of 'best performers' has been compared to the monetary value of a random sample of companies without an SRI index evaluation.This study found that companies without a SRI index have a higher unique risk, which means a lower stock price with a higher dividend yield. Companies with an SRI index evaluation have a lower unique risk, which means a higher stock price and lower dividend yield. In conclusion, this study shows that SRI adjusted companies have an enhanced monetary value in comparison to non- SRI adjusted companies..

The purpose of this thesis was to study the importance of virtual communities for independent record companies. It also aims to examine how these companies use virtual communities in their marketing activities and how to gain competitive advantages by working with virtual communities. A case study based on interviews was conducted with managers from two independent record companies, Music Is My Girlfriend Recordings and B&B Records. Our study has shown that virtual communities are important for independent record companies as tools for finding and addressing the right target market. Useful information about the members of these communities can easily be gathered with the use of the various search options that are available.

The real estate industry is a sector where the companies generally have a capital structure which is high leveraged. The financing? with the related terms ? is therefore specifically of high importance for the companies in the sector. Traditionally, the way of obtain financing is by borrowing from the bank. Lately, due to new bank regulations, the banks have become more restrictive in their lending which have lead to a growth of other financing alternatives.

It exists today a widespread interest for employee satisfaction, much effort are used in companies to achieve job satisfaction within their employees. One theory that has received a great deal of publicity is Hackman & Oldhams Job characteristics model which addresses the question of how companies can provide job satisfaction through organizational change. The foundation of the theory is that five core job characteristics are responsible for creating job satisfaction. The purpose of this paper is to study these characteristics through the employees and their boss and to determine how they believe these characteristics to affect employee satisfaction. The paper focuses on a company located in a branch widely known for low employee satisfaction.

From a historical perspective, Sweden is a classic example of a social democratic state in view ofits early development of labor movements, democracy and focus on the welfare state. Today, as amember state of the EU, Sweden has however come to be influenced by America?s neoliberalpolities, where companies need to deliver more and better products/services while the consumerawareness and sensitivity has increased about company?s way to invest. Research shows thatScandinavian companies, primarily in Denmark and Sweden, has a leading position when it comesto responsible corporate behavior which has been the reason to our choice of studying howSwedish companies do to achieve success in CSR. To carry out this study, we have usedqualitative analysis, using semi-structures to interview companies in different industry sectors.

This study examines differences between private and state-owned companies' sustainability reports for the year 2010. Three state-owned companies and three private companies in three different industries have been examined. An effort has been put to explaining if differences are related to the owner or to the industry. The basis for this is that the state owned companies are required to present a sustainability report according to shareholder demands, while the private owned aren?t obligated to present their sustainability efforts.The study has a qualitative basis, and empirical data have been collected by the authors.

Concurrently with higher demands on comparability between companies, all Swedish listed parent companies are guilty to apply international accounting standards, IFRS/IAS, no later than January 1, 2005. In this thesis IFRS 7 Financial instruments: Disclosures, that treats information about financial instruments, is investigated. IFRS 7 aims to establish a good international standard for disclosures about financial instruments. The purpose of this thesis is to study differences in the interpretation of IFRS 7 Financial instruments: Disclosures between Swedish life insurance companies, problems ? if any ? that associate with the recommendation, the recommendation?s effect on accounting and the attitudes towards IFRS amongst the Swedish life insurance companies.

This essay deals with the topic options costs and whether such costs would arise for smaller companies now when they have the opportunity to choose not to have an auditor. Small companies are defined as companies that fulfill at least two of the following three criteria?s: less than 1,5 million SEK in balance sheet, less than three employees and turnover less than 3 million SEK. The decision regarding internal revision does not only affect the company itself but also other parties such as the taxation authority, banks and others that can be influenced by the decision. This essays main focus is on the influenced parties, especially the taxation authority and the banks as these have been highlighted in debates in media and because the small companies themselves may have difficulties to foresee the consequences of the new changes. The opinions from accounting companies will be considered in the essay as they can be considered as experts regarding the different aspect within this area.

The background to this paper is the fact that many products are demonstrated to show the consumer value of the product. This is generally the fact when it comes to agricultural products, such as tractors. The growing number of models makes this even more import for the retailer to perform a demonstration that really catches the interest of a prospect customer. One problem is that these demonstrations are expensive and many small retailers have difficulties to afford demonstrations of every model. Together with Åhmans Traktorcentrum AB a market investigation was conducted. The company has its primary sales area in the region of Östergötland and north part of Småland. Åhmans Traktorcentrum AB is a John Deere dealer.

Study objects: Three different productions companies which the authors have chosen to be anonymous. Purpose: The purpose with this study is to examine why production companies choose to use 3D-animations in television commercials, and what different kind of aspects affects their decisions. Theoretical: The theoretical chapter reviews the history of 3D-animation andtelevision commercials and other fields that will be relevant laterin the analysis and discussion. Method: A case study has been made on three different companies, two of the companies are active in post-production and the other one is active in the consulting area. Data was collected through semistructured interviews with two of the companies.

The purpose of this study was to look at the common opinion about children in Cambodia. By interviewing the professionals in different help organizations we studied the common opinion about children in general and the common opinion about children who are exposed to sexual trafficking. The ambition of the study was also to see if the common opinion about children in Cambodia affects the help that is available for the children who are exposed to sexual trafficking.This is a qualitative study including semi structured interviews with seven professionals who work with vulnerable children. The interview guide focused on the themes: children?s needs, sexual trafficking, children?s rights, childhood, children?s sexuality and gender.

The real estate industry is a sector where the companies generally have a capital structure which is high leveraged. The financing? with the related terms ? is therefore specifically of high importance for the companies in the sector. Traditionally, the way of obtain financing is by borrowing from the bank. Lately, due to new bank regulations, the banks have become more restrictive in their lending which have lead to a growth of other financing alternatives.

Foreign invested SMEs have recently become increasingly interested in China. The enterprises are in this report categorized as second wave companies since they follow the footsteps of previous pioneers, of which mostly were larger companies. The ambitions of the SMEs are either to sell products on the ever expanding Chinese market or to utilize the potential of low cost production for global markets. The existing literature is fragmented and solely based on the experience of larger companies. We believe that SMEs are facing new and different challenges, and thus a new generic theoretical frame work is desirable.