Since the year 2005 listed companies are supposed to use international accounting standards when they set up their group accountancy. One thing that has changed with the new standards is the accounting of goodwill and long-lived intangible assets. Earlier companies were supposed to write of their goodwill during the years they had expected the extra profit to arise. According to the new regulation, an impairment test shall be done annually, as well as when there is an indication of decreased value. According to IAS 36 point 134, the company shall provide information in their accountancy about the impairment test.The aim of this study is to find out if some companies may be willing to reveal less information in their accountancy, and if there are any factors that affect this.

Distrilux International AB, a company within the Electrolux-group, works among other things with storing of products from other companies in the Electrolux-group. This rapport contains a cost analysis of the two Distrilux warehouses in Motala and Mariestad. The company offers five services in these warehouses, in-loading of products from a local factory and from external factories, storing, out-loading of products to Sweden (domestic) and for export. Since there has been some hesitation of the accuracy of the price-model of today, a master's thesis has been advertised. The purpose of the thesis has been to investigate the agreement of the price-model of today and the apportionment of the costing in warehouses.The main problem is to determine which activities is to be considered important in the price-model.

The purpose of this report is to develop a visual identity and a brand book for the company Yakobs Ram & Reklam (Yakobs Frame and Advertising). To answer the question of how a brand book should be designed for a company that manage several businesses within one brand a qualitative approach including a case study has been conducted.This qualitative method included research on brand building, logotypes, colour, design and typography and interviews with the company Yakobs Ram & Reklam and three representatives from the advertising agencies Anfang and Jerhammar & Co.In order to develop a brand manual for a company with several businesses, the study revealed that there should be a main logo where the secondary logos, consisting of the various components of the company, are linked by colour coding. In addition, the study has shown that the key elements to include in a brand book are the use of the logo, colour, typography, visual style and profile products including brochures and business cards. These findings form the basis of the brand manual and are the result of this work. As the amount of previously known facts regarding the construction of a brand book are scarce, the choice of method has been crucial and the data generated can be generalized and applied to new similar cases.

Free2Move AB is developing products for the market within wireless communicationand identification, among those active RFID-tags. The company had an idea aboutproviding one of their active RFID tags with a GPS receiver and transmit positions viaan existing RFID protocol. Desire from the company was also the possibility to logpositions and measure temperature. The finished prototype should also be able to beactivated by movement. The company had proposal about components that were to beused in the project.

This essay was written at Södertörn University during the spring semester of 2010, in the field of Business Administration, and more precisely within management and organization. The essay is based on a case study of the management of the staff working at the commuter train stations in Stockholm. The study consists of a number of interviews with the management staff and with the personnel working at the stations, where the aim of the study is to describe how management works within ISS Trafficare AB and what the personnel working at the stations think of it. ISS Trafficare AB is the entrepreneur who runs the commuter train stations in Stockholm by an agreement met with Stockholmståg KB.The study is based on information from the interviews with the personnel and other material from ISS Trafficare AB. Research on the area of management have been used to put data into perspective and to further deepen our analysis and conclusions from the case.The essay shows that the management has tried to implement several changes on the organization in order to provide more service to the travelers.

The company Betsson opened its first physical gambling shop in Sweden in May 2008, thereby defying the Swedish government?s legal gambling monopoly. The legal case that has resulted due to the violation of the Swedish gambling law has attracted immense attention from mass media, thus generating vast amounts of publicity for the company. This paper aims to evaluate and describe the company?s decision to open the store, as well as to examine the relationship between market driving practices and market driven practices.

Abstract Title: Ethanol for Scania?s future ? A scenario based analysis Authors: Anna Hansson and Julia Persson Tutors: Annette Cerne ? Department of Business Administration, Lund University Jonas Holmborn ? Head of Advanced Combustion, Engine Development, Scania Lennart Thörnqvist ? Department of Energy Sciences, Faculty of Engineering, Lund University Problem: Oil-based products are the dominating fuels in the transport sector but alternative fuels are currently challenging the world-wide dominance. The large number of alternative fuels that are under development at present makes the future fuel-market impossible to predict. Scania?s ethanol project is associated with a number of uncertainty factors that are beyond the company?s control.

As collaboration between companies move beyond the single transaction into more long-term relationships the consequences of a company's control system become more complex. The aim of this paper is to provide an understanding of how intra- and inter-organizational control and work practices interact through examining how a company's intra-organizational control influences its customer relationships. The empirical research is performed through a qualitative case study where interviews have been conducted with management and sales staff within the case company as well as with one of the customers. The empirical findings have been analyzed using frameworks and theories regarding management control and customer relationships. The study reveals that the intra-organizational control of the case company affects its relationships with customers in a number of ways.

Bachelor thesis in Business administration, School of Business and Economics at Linnaeus University, Controller, 2FE13E, spring semester 2014Title: Capital budgeting in Municipal-real estate companies - A study of the law of public housing company impact on capital budgeting.Authors: Axel Erlandsson, Caroline Hellman and Niklas LundqvistTutor: Anders JerrelingBackground: Municipal owned real estate companies  has in the past been obliged to take responsibility for providing housing to Swedish municipal inhabitants. Municipal owned real estate company?s has in the past been prohibited to act in profit purpose. In January 2011 the previous law of public housing was replaced with the new law on public municipal housing companies. The municipality may not provide the municipal owned company with any financial advantages against a private owned real estate company.

Problems: How is the purpose of the swedish limited liability company to increase the wealth of its shareholders given in swedish corporate law? Based on which legal and economical grounds has this regulation been made? Which problems may occur when the purpose of the company is to maximize the wealth of its shareholders? Which strategies can be used to prevent the problems that may occur? Should the purpose of the company be to maximize the wealth of its shareholders? Purpose: The purpose of this thesis is to evaluate whether a limited liability company primarily shall aim at maximizing the wealth of its shareholders or not. Delimitations: This thesis only attend swedish limited liability companies. It also only treat swedish corporate law de lege lata. The thesis focus on larger commercial companies which shares are widely spread.

Predicting corporate failure is an increasingly important topic in the world of economics today. This paper, with the help of the credit ranking company Syna AB, aims to investigate a few different statistic strategies to do just that. This task is accomplished by using a data material of 250 000 Swedish companies divided into two subsamples. The first sample is used to develop the model and the second as a validation sample. The model developing sample holds 160 000 companies divided into five different subgroups based on size and age.

The concept Corporate Social Responsibility (CSR) describes a company's social and environmental work. More and more companies have embraced the concept of CSR and for some businesses, it has become equally important to present its efforts within CSR as to present its latest profits.The purpose of this essay is to establish an overall picture of a company's CSR efforts and to discuss the potential conflict between CSR and the aim for profit We investigate how businesses can improve their CSR effort so that it contributes to a positive development for the society while still creating economic value for the company. The study is based on a qualitative study of four Swedish companies in the fashion industry: Kappahl, Gina Tricot, Åhlens and Indiska. The results show that according to the theoretical framework, the four companies do not reach a complete strategic approach to CSR. To achieve this it is necessary for the companies to change their current CSR-activities..

AbstractTitel:How do established companies communicate with their existing customers? Level:C-level in the Business Administration Author:Jessica Axelsson and Trang Nguyen Thi Thu Supervisor:Per-Arne Wikström Date:2012-05 Aim:Our aim with this essay is to describe how an established company communicates with its existing customers. We want to explore which communication strategy the company applies to reach their customers. We also want to see what kind of communication the company applies to get to market more effectively and remain on the market longer. Method:The study is a qualitative case study where we have conducted a personal interview with the company president.

Workplace accidents in Sweden have in recent years increased. Companies are at the same time putting a greater emphasis on preventing accidents and inform about safety and risks. Therefore there is a need to know how to visualize this safety information. This study is based on a part of a project proposed by the industrial company AB Wahlquists Verkstäder, in which they want to visualize their safety information for new employees and existing staff, and also for temporary contractors and apprentices. The purpose of this study is to see what is required of the visualization of safety information and what guidelines that should be followed.

This dissertation aims to explore how an investment appraisal differs depending on if it is conducted by a municipal or a private real estate company. Municipal and private real estate companies are not performing on totally equal terms in the property market. A municipal company in Sweden has a public service mission. The consequence due to that mission is that they have limited yield potential but on the other hand the right to certain subsidies. They are also limited by the law of public purchasing (in Swedish: Lag om offentlig upphandling) in the investment process.