The aim of this thesis is to study the private owner structure in the Swedish forestry. This will be done with both a investigation of forest owners in Småland the year 2000 and 2001 and also a statistic research for the private forest owners in Sweden right now and over the years. In Sweden more than half of the total forest area is owned by private forest owner, witch is approximately 22 600 000 ha. Private forestry includes the owner categories private person, ordinary partnership and the estate of deceased persons. The main part of the private forestry is to be found in Norrland but also in the rest of Sweden private forestry constitute a large part of the forestry area.

Accounting firms operate in environments with high competition for graduates and students today expect employers to be present on Facebook and the like. We aim to describe whether two major accounting firms use social media in their graduate recruitment. We chose to do case studies of Grant Thornton and Ernst & Young and how they use social media channels aimed towards graduates. Through a through study of how the two Companies communicated through various social media, we concluded that Grant Thornton was significantly better than their larger competitor at social media use. Both Companies use Facebook as their main communication channel.

Despite the fact that mandatory financial auditing has been abolished for small private public Companies in Sweden we still see this service being used by these firms. Earlier research, papers and published articles tend to focus on the abolishment of the mandatory audits seen from the accountant?s point of view. There has however been less emphasis on the fact that 85 percept of the Companies relived from the mandatory audits still utilises this service. We think that we have found a new and until now unexplored angel on this subject, and the purpose of our study has been to explore what the Swedish bank officials and what the Swedish Tax Agency?s officials think that they have to gain from a mandatory financial audit.The scientific method used in the study is deduction due to the fact that existing theories has been used to form the hypothesis.

Abstract Title: Coaching Leadership - A win-win situation? Level: Final assignment for Master Degree in Business Administration Author: Helena Gustafsson Supervisor: Pär Vilhelmson Date: 2012 ? mars Aim: The purpose of this study is to examine how Companies use the coaching leadership and how the employees perceive to have a manager who uses this way to lead. Method: The study was conducted as a qualitative study in which interviews was an important feature. The information I gathered is the basis for analysis and final discussion. The material has been collected through personal interviews with two managers and then I send questions to the employees by e-mail that they responded. This is to get such an interesting empirical data as possible.

Den samhällsrelaterade redovisningen har utvecklats under de senaste åren och fått en allt större betydelse för företagen och dess intressenter. Att utvecklingen går mot mer kunskapsintensiva verksamheter borde öka betydelsen av personalredovisning, vilken är en del av den samhällsrelaterade redovisningen. Det bör ligga i företagens intresse att redovisa sin personalrelaterade information med tanke på att det är en allt viktigare tillgång. Med anledning av att det endast finns ett fåtal regler för hur personalen skall redovisas, väljer företagen det sätt som passar repektive företag bäst. Syftet med undersökningen är att klargöra för i vilken omfattning svenska börsnoterade företag redovisar sin personalrelaterade information, om det skiljer sig mellan företagen beroende av branschtillhörighet, storlek eller någon annan faktor.

The implementation of IFRS 2 led to significant changes in the accounting practices for corporations regarding stock related compensation. The new regulations required firms to account for the stock based compensation as an expense in the financial statements, rather than merely disclosing the information in the notes section to the statements. Following prior research on the area; specifically studies made in the U.S., where researchers find that Companies change their use of stock based compensation due to the increased accounted expenses, this study hypothesizes that the same pattern may be found among Companies listed on the Swedish stock market. The results of this study show that the use of option incentives has decreased during the studied period 2001-2008 and that the decrease in part can be derived from IFRS 2 and in part from other factors. The results are useful to future research, as they provide an overview of the effects that IFRS 2 had on Companies, and various factors that influence the behavior of corporations, as well as in a larger perspective be a factor to take into account for future modifications of the IFRS..

We were commissioned by Bulten Stainless AB to identify and analyze their customer order flow. Because the company had problems with delays in the production and deliveries to the customer, the task also included investigation of how the company work with prevention and management of delays. The purpose of the project also included to identify critical factors for effective order flow in smaller workshop Companies.The information about the flow and how the work takes place within the company were collected through observations on the company and interviews with the staff. This information was used to draw maps over the customer order flow and to write a description of the current situation within the company. Both strengths and weaknesses of the Companies work could be identified through analysis of the present situation.

AbstractEver since Sweden joined EU Swedish law has to be compatible with EU law. Swedish law cannot state anything that may restrict the freedom of establishment. This means that Companies are free to change their resident within the EU without any restrictions. National rules regarding exit tax states that Companies who wants to move their business out of Sweden is taxed as if their assets has been disposed of at the exit time. These rules have been found to restrict EU law according to case RÅ 2008 ref 30.

Background: The growth of the venture capital industry has given birth to new relations between investors and entrepreneurial firms. Venture capital firms are by definition investors serving as an active partner which implies a deeper relation between investors and entrepreneurs than has been the case previously. This new situation leads to a number of questions. Do venture capitalists really act as active partners with a long term interest in the venture? Do they add any value besides capital? How important is their influence in the portfolio company's decision making process? Purpose: The purpose of this study is to give a deeper understanding of the relation between venture capital firms and IT Companies in the start-up phase.

The purpose of this thesis is to outline an appropriate model in order for Companies to successfully act and compete physically as wholesalers at the same time as acting on the virtual market by selling directly to the end consumer. The approach of this thesis is hermeneutical and abductive with elements of hypothetically deductive approach. Our research has a qualitative research strategy based on case studies and interviews as well as on secondary data. Interviews were conducted with the case company JaymJay Wear AB as well as with other Companies, so called mini cases. The secondary data consists mainly of textbooks, web sites and journals.

Sweden has had statutory audit, which also includes a management audit, for all Companies since 1988. A legislative proposal now suggests that the statutory audit shall be abolished for all small and medium sized Companies starting on July 1, 2010. The aim for this master?s thesis is therefore to study how the service of auditing will be affected by the legislative proposal. To answer the research question the authors have taken on a qualitative approach and fifteen interviews with representatives for different Swedish auditing firms have been completed.

Background and problem - Integrated reporting is a hot topic today and is predicted to be the future of Companies? external reporting. In December 2013 a new framework on integrated reporting was released and one part of the framework concerns governance and how it supports the organization?s value creation. A recent study on integrated reporting in Sweden showed the area of governance to be poorly reported.

The IT industry is constantly evolving and requires everyone working with website development to be updated on the latest methods. The web grows larger every day, and more visits are carried out by mobile devices. It is more important than ever for Companies to have updated and functional pages that can be used on different platforms. We want to find out how common it is for IT departments and web agencies to embrace the newest technology and also what it takes to get them to move from one technology to another. Responsive web design is a constantly growing new technique that helps web developers developing for different platforms.

This paper seeks to investigate whether there is a positive relationship between bonus as a part of total executive compensation and lower accounting quality among Swedish Companies. In this study, accounting quality is defined as the degree by which a company's earnings are subject to earnings management. To detect earnings management accrual-based modified Jones model is applied to Companies listed on the Large-, Mid- and Small-Cap lists on the Stockholm stock exchange during 2011. We find a statistically significant positive relationship between bonus as a part of total executive compensation and lower accounting quality. Thus, in line with prior research, our results suggest that managers, interested in maximizing their bonus, will select income increasing accruals to manage earnings upwards.

Information handling has been a key issue for different Companies for a long time. Electronic Data Interchange (EDI) is used to transfer different business documents from one company to another. This is done in such way that the information itself is separated from how this information is stored and handled in the Companies internal systems. As different Companies have different systems there is a need for a standardised format for this exchange. There is a big difference between EDI-systems based on what kind of EDI-standard is used. The most common standard in Europe is EDIFACT, but with increased interest of using the Internet for business communication there is a need for a standard that is adjusted for use over the Internet.