Our findings show that depending on the contextual setting and what sort of merger an organization goes through, the identity strategies will differ. We see that symbols and values are two objects of relevance in our case Companies? identity strategies, but that there are differences in how they are being used. There is consensus around the fact that values are important to have, however their meaning to each organization differs and it has also proven to be dependent on what position you possess in the company. We have developed a four-fielder in order to further illustrate our findings.

Background: Many authors consider knowledge to be a significant source for competitive advantage. Replicating Companies found their competitiveness on an ability to leverage its knowledge base by replicating its business model in new contexts, a process often referred to as the McDonalds approach. Several authors emphasize that an efficient method for knowledge transfer may increase the risk for imitation. Purpose: The purpose of this study is to examine in an explorative manner how strategies for replicating complex knowledge systems are employed and developed. Furthermore, our ambition is to explore the notion of replication strategy.

Title: Dormant Companies ? Taxation of closely held CompaniesProblem: Many Companies are facing a business transfer and fall within a smaller company with a few owners and therefore that tax jurisdiction is current. They risk facing high taxes but it can be avoid by setting the company in an inactive status for five years.Purpose: The purpose is to describe the inactive company rules and the verdict from the Swedish Supreme Administrative Court. Also to investigate how this verdict will affect company sellers.Method: Based on a case study and by analyzing the Swedish Law conclusions has been determinate.Result: A dormant company must be inactive for five years, and then the company can benefit from a different taxation. The owner and it´s relatives can´t be active in the company during this five year period.

This bachelor of economics paper discuss that the increasing globalization has put the small Companies in the Swedish textile and clothing industry in a situation where internationalization has become a necessity. Furthermore has the European Union lead to that this type of Companies has to seek growth on foreign markets with great socio cultural distance from the home country, Sweden. Nowadays there?s no time to internationalize in the same course of action like before. Before, the Swedish Companies begun their operations abroad in fairly nearby countries and only gradually penetrated more far-flung markets.

Abstract: Title: Communication of and around internal performance reports - A study in seven manufacturing Companies based in Blekinge. Authors: Marcus Harrysson and Mikael Johansson. Supervisors: Lars Svensson and Carina Svensson, Blekinge Institute of Technology Department: Department of Business Administration. Course: Bachelor thesis in Business Administration, 10 credits Purpose: Our purpose with the bachelor thesis was to investigate if there is a connection between communication of and around internal performance reports and profitability in Companies. Method: Our investigation has been made at seven Companies in the county of Blekinge by making personal interviews with people in both production and business departments at each of the Companies.

The aim of this study is to examine how European Companies? stock price is affected by an announcement about foreign direct investment in one of the BRIC countries. Another aim for the study is to examine if the market reacts differently to the three modes of entry methods in a given BRIC country and to examine if the market reacts differently to different European countries. The study also set out to answer if there were any effects of the three modes of entry that was visible a short time after the announcement. To answer and examine this, the authors used the event study approach. The study was conducted with a sample of 47 Companies from France, Norway, Spain, Sweden and Germany.

The Swedish TV broadcasting market is constantly changing together with the players in it. The questionto be answered by this paper is how the players in the market handle these changes and to what extentthe players are changing the market. Also, are there any differences between the public service andcommercial players in this aspect? The purpose of this paper is to create a better understanding of theSwedish broadcasting market and its player's market orientation. Through case studies of the three mainbroadcasting Companies, SVT, TV4-gruppen and MTG, the market is analyzed from their perspective.The conclusions from the analysis show that there are differences in the market orientation betweenpublic service and commercial players, where the commercial Companies are more market driven..

Today we see a fast developing of the market for mobile communication, both in an increased and changed mobile use, but also in the development of new technologies and services. Much that can be performed on Internet/Intranet today with a PC will in some years also be possible to do with a mobile terminal. Mobile Internet will probable take place when new technologies as GPRS, EDGE and UMTS will be in use. These technologies in combination with the development of new terminals and services will bring new capabilities for both Companies and private users. This report describes how a portal should be designed in order to meet the needs on the market.

Distributed, renewable generation-units and more efficient use of electric power,demands a developed electric grid. This grid is often referred to as the ?Smart Grid?.This future electric system rise expectations among actors in the existing electricmarket. International organizations share visions of opportunities for electricityconsumers and new actors, ready to enter the market. At the same time, electricutility Companies may question the need for some of these upcoming changes, as theyare sometimes expected to lead the development.This paper therefore seeks to investigate the business opportunities related to SmartGrids.

Annual reports are by many considered to be Companies primary way to inform their world where the CEO's words are read most carefully by shareholders. The purpose of this paper is to examine the design of the CEO's words in annual reports in light of the financial crisis in 2008. The study seeking explanations for change, similarities and differences in the various texts based on three themes which are results, future and confidence. In this qualitative study five CEO's words are explored by means of a discourse analysis, all from large Swedish industrial Companies listed on the Stockholm Stock Exchange. Some of the results shown is that the CEO tends to talk about the company's results in a self-serving manner and CEO speaks more aboutm the results before than after the crisis.

Annual reports are by many considered to be Companies primary way to inform their world where the CEO's words are read most carefully by shareholders. The purpose of this paper is to examine the design of the CEO's words in annual reports in light of the financial crisis in 2008. The study seeking explanations for change, similarities and differences in the various texts based on three themes which are results, future and confidence. In this qualitative study five CEO's words are explored by means of a discourse analysis, all from large Swedish industrial Companies listed on the Stockholm Stock Exchange. Some of the results shown is that the CEO tends to talk about the company's results in a self-serving manner and CEO speaks more aboutm the results before than after the crisis.

The need for auditing originates from the agency problem that arises due to the separation of ownership and control in Companies. The purpose of the audit is to increase credibility of the financial statements that management uses to communicate with owners and other stakeholders. In order for the audit to fulfill its purpose a certain level of quality needs to be obtained. The auditor can also be seen as a provider of a commercial service in which service quality is important. Audit quality can thus be separated into technical quality, which is defined as the probability that the auditor both discovers and reports a breach in the client?s accounting system, and service quality, which relates to the provision of services in general.

AbstractAuthors:Stefan Harrå and Magnus BjörkAdvisor: Markku PenttinenTitle: Accounting Consequences of the change in pension accounting Background to problem: When the revised IAS 19 comes into force January 1, 2013, it means that two of the three accounting principles for defined benefit pension plans are disappearing, including the corridor method. The corridor method has made it possible for Companies to defer its actuarial gains and losses. Now that the corridor approach abolished then the unrecognized actuarial gains and losses immediately be covered by equity, which involves very large amounts of some Companies. Why the amounts have grown so big is much because of the discount rate. The discount rate is a controversial parameter, and there is disagreement on how it should be fixed.Purpose: The purpose of this thesis is to examine the accounting implications this will have for the company applied the corridor method, and if there is some parameters in the actuarial assumption that is more important than others.Methodology: The thesis has mainly been based on a qualitative research through qualitative interviews with a small sample that is affected by this change.

Corporate spending on information technology is persistently increasing and a majority of Companies are currently employing an intranet. Intranets have implications for internal communication but are also instruments for the dissemination of corporate culture. Existing research on intranets and corporate culture is limited to Swedish organizations within the industrial or IT-sector and to foreign Companies. The purpose of this study is to understand how or if corporate culture can be embedded into an intranet. Specifically, this study addresses the research question: How is corporate culture communicated via an intranet in a Swedish service-sector company? We perform a qualitative case study and find that communication on intranets is still characterized by a traditional top down approach.

SMF Skogsentreprenörerna is a nationwide organisation for Swedish forestry contractors. It has about 750 organised Companies with somewhere around 1500 logging machines. These machines perform well over 50% of all yearly landed wood in Sweden. The members of SMF also performs more and more of other functions in Swedish professional forestry, such as soil scarification, planting and pre-commercial thinning of younger stands. In order to determine what major priorities SMF should focus on in the future a member survey was initialised and carried out by SMF together with Daniel Larsson-Snygg, student at the swedish university of agricultural sciences SLU. This report presents the result of this survey sent out to all members of SMF. It is intended to answer a number of questions about their entrepreneurship such as: What different kinds of work do these Companies perform? How many machines and employees do they have? How old are the company owners and their employees? What are their thoughts about the future of their business? How well does SMF serve their members needs?.