Background: In the eighties the debate concerning the declining relevance of the traditional calculation started. The reason was that the method of calculating not had been changed despite that the costs and manufacturing had changed in many Companies. This led to the development of activity-based costing. Management by means of activity information is called activity-based management, but there is no general accepted definition of what the term com- prises. Neither are there any studies which describe within which areas activity information is used as a base for decisions.

Purpose: To examine how video-game releases affect the share price, and if video-game reviews have any impact on the share price of gaming corporations. Method: A quantitative deductive research approach is applied with event study methodology used as basis. The investigated Companies were the five largest gaming Companies listed on the U.S. NASDAQ exchange. A total of 29 video-game launches and 85 reviews where examined.  Theory: The study is based on The Efficient Market Hypothesis, Agent Theory, Public Relations Theory, Nextopia and previous research.Results: The result contains 114 observations in five Companies.

The competition amongst Companies is getting tougher and the economic markets are getting even bigger with new products and businesses. One way for Companies to differentiate themselves from the competitors is through packaging design. If the merchandise is to send a reliable and solid message to consumers, the attributes of the packaging must be consistent and uniform. If the different attributes are not coherent, the message loses credibility towards the consumer. Through the sent messages, the pack signals the products? expected quality and price.This paper includes two studies, in which the main objective is to discover and build understanding about Swedish consumers? perception of a product?s price depending on the pack?s design.

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.

Background: During the year 2002 approximately 27 000 people lost their jobs because of Companies filing for bancruptcy. In 2002 the number of Companies filing for bancruptcy in Sweden were 6740. This is approximately twice as many as in the year of 1974 when the first major study concerning bancruptcies in Sweden was carried out. The accumulated amount of unpaid bancruptcy claims for the period 1991 ? 1997 was 51 billion SEK.

This paper aims to give an insight into how venture capital work with their investments in the school sector. The purpose of the paper is to examine their work, regarding to goals of the company and the process of controlling the goals.  The study also aims to determine the way the Companies work with value growth.This study uses a qualitative research method, where the theories license to operate, the relationship value management framework, agency-principal and new public management theory is tested in relation to the collected data. Eleven persons were interviewed in this paper. This paper also aims to give an overview to venture capital in the school sector, where it will examine whether financial goals could collide with social goals.What the study can tell is that venture capital does not have a license to operate in this sector, according to the theory.

Background: The real estate market has previously been subsidized by the government. The construction has been characterized by standardization and large scale complex. In the current situation there are other conditions on the real estate market, subsidies do not occur at the same degree and the market is more competitive. Customer influence has also changed. Today the customers want to customize their apartment by personal needs and lifestyle.

The development of the Internet has led to a new platform for Web pages, Web 2.0. An interactive environment where users generate content. Facebook, which is one of the most popular social media sites, has opened up new opportunities for Companies to communicate directly with individuals. Facebook has encouraged this by offering the technology and the possibility by developing the feature pages.The purpose of this study was to examine how Swedish Facebook users relate to company's presence on Facebook through pages. The study also intended to find out how Swedish Facebook users think that Companies should behave on their Facebook page.

Concern about personal privacy continues to grow among online users along with the fact that new technologies help online Companies to share user's private information. Still the usage of online entities such as social networks and e-commerce sites continue to increase. This raises the question of why online users act in such a contradictory and irrational way.Our study examines what impact one recently developed application called social login, which is provided by several social networks and used by millions of online Companies, has on consumer's evaluation of online brands when they are primed for various types of information concerning privacy issues. Our assumptions are built up on the theory of cognitive, dissonance and suggest that there will be no differences in evaluation of the brands due to the human need to rationalize their existing behavior and attitudes when they receive new or contradicting information. The potential effects are measured by a manipulation presented in a survey distributed in an online environment to a sample of users (n=,154).

A group of Companies that only recently has caught the attention of Swedish designers, enterprises and media are the so -called "furniture pirates". In Sweden it?s mainly two Companies that have ended up in the spotlight. The online stores Ikon M and Designers Revolt are two Companies which currently sell replicas of famous Swedish and foreign designers. Although the designs sold are copyright protected in Sweden, and most other European countries, the right holders can only stand by and watch as more or less exact copies are sold for a fraction of the price of the originals.The business model - to exploit the EU?s free movement of goods and the UK's short term of copyright protection in matter of mass-produced art (industrial design) - has proven successful for the Companies that practice it.

Consumer generated advertising is a new phenomenon in the landscape of communication. Tools such as the Internet enable the consumer to create and spread messages for brands without the permission or control of the brand owner. We carried out a quantitative experiment to investigate the effects of how Companies choose to handle these activities as well as how expectations of these consumer generated ads differ from traditional advertising. The findings show that strong brands may benefit from these activities if handled the right way and the brand owner adapts it?s reaction to the content of the ad.

Background: The real estate market has previously been subsidized by the government. The construction has been characterized by standardization and large scale complex. In the current situation there are other conditions on the real estate market, subsidies do not occur at the same degree and the market is more competitive. Customer influence has also changed. Today the customers want to customize their apartment by personal needs and lifestyle.

The environment became an established issue on the international political agenda after World War 2. How to preserve natural resources became an issue that concerned several powerful participants, affected by changed conditions in the environmental legislation. This paper is a study of the growing environmental work within the multinational Swedish corporations Boliden, IKEA and SAS and how it was affected by the globalization. The material studied is environmentally related information produced by the Companies and also interviews with the Environmental Managers. The information provided has been analyzed and compared with well-known opinions of globalization, trying to find out how the process of globalization has affected the handling of environmental work within the Companies.

The survey describes a number of risks that Swedish farming Companies are exposed to. The risk areas covered by the survey are currency risks, price risks and financial risks. The survey further describes why these risks have a great impact on the future development of the farming Companies. The survey highlights the interrelation between the risks and the measures which can be used to minimize the risks, so-called financial instruments. The aim of the survey is to put focus on above mentioned risks and describe how these risks can be reduced to prevent the Swedish farming industry from stagnating in the future. The survey is a secondary survey whereby existing knowledge about risks and risk management is applied to farming Companies. The written information on price risks and hedging is primarily derived from foreign sources.

This cross-sectional study investigated the use of health benefits in relation to the self-rated health of employees at two medium-sized industrial enterprises in Hälsingland. The method used to investigate this was through a self-designed questionnaire consisting 19 questions about health, lifestyle and health benefits at the workplace. A total of 100 questionnaires were distributed in the two Companies, hence 50 surveys at each workplace. The response rate was measured to 88 % and 74 %, which means a loss of 6 persons and 13 persons. The results showed that Company nr 1 offers its employees a health benefits consisting of free access to gym in the company premises after working hours and financial contributions to training-cards.