Frigoscandia Freezer AB have seen themselves as an entrepreneur company for a long time, but have lately begun to realise that they have to go against a more administrative era. With that insight they have begun to examine their enterprise in order to achieve this. The division Team Spare Parts has started a project with the intention of checking-up the inventory management, and improving it for the future. To get support for this and other point of views, they decided to let us do our exam thesis as a part of the project.The first part of the thesis deals with the appropriate inventory theory. All calculations in the other parts of the thesis have been based upon this.

Introduction:By insight in the company and by monitoring the management, the board has an important function in creating trust in governance of the company. Furthermore, the board reduces the asymmetry of information between the owners and the management, which also is the function of the auditor, by auditing how the board governs the company and the accounting. In case the board does not effectively monitor the management, the auditor has to extend its monitoring, which increases the owners agency costs through the audit fee. The board composition can affect how effectively the board practices the monitoringProblem: How is the audit fee affected by the board composition?Purpose: The purpose of this study is to explain how the board composition affects the audit fee.Method: The study uses a quantitative method, where the data was collected from the annual reports of 112 limited companies listed on the NASDAQ OMX Large and Mid Cap lists on January 2, 2012.

Abstract The development towards an international accounting standard implies that Swedish groups of companies that are not quoted on the stock exchange can use a parent company perspective or an entity perspective while making their group accounting. The purpose of this study is to describe and explain the motives behind the groups of companies choice of perspective and to show how these motives agrees with the effect it has on the profit and loss account and on the balance sheet.The study includes four fictitious groups of companies based on real groups of companies. Every group of companies includes 1-3 subsidiary companies, where at least one is owned by the parent company with 51-70 %. Some assumptions were made before the consolidation.Relevant key numbers have been calculated according to both perspectives and then compared. A total of three semi structured interviews have been carried out two with representatives for the real groups of companies and one with a chartered accountant.

It is important for all companies to be seen on a competitive market. It?s all about positioning yourself so that you?re seen and that you?re are attractive for both customers and employees. A crucial factor to achieve this are how the brand are handle directly by the company it self and by the market. Establishing a brand on the market is not easy and it takes time to establish what the company stands for. To be able to succeed with this you need to have a strategy and a strong belief on the brand.

A co-operation is established when a group of people, sharing the same preferences and values, come together in order to satisfy a common need. The co-operative association should be democratic, governed and supervised by its members and open to everyone. The purpose of this article is to, from our ideal type, study similarities and differences regarding the corporate governance of the consumers? and the producers? co-operative movement. The motive behind our choice of alignment is that the mechanisms of corporate governance often are described from the perspective of the joint-stock company, making it valuable and interesting to study these mechanisms from the co-operative point of view.

Today?s companies offer their products and services through multiple distribution channels in an increasing extent, in order to reach bigger markets and more customers. Multiple channels result in an increased risk for channel conflict.This essay is an exploratory and descriptive study with the purpose to explore some companies? channel conflicts on the basis of sales commission and price differences. A case study has been made at two different companies and the empirical material has been collected with qualitative interviews.We found more channel conflicts in the company that uses sales commissions than in the company that doesn?t.

We have conducted a case study on Trelleborg AB to examine how entrepreneurial the company is. We used a model called "entrepreneurial orientation (EO) with five dimensions that should be considered when striving to be entrepreneurial. The goal of being entrepreneurial in this thesis is achieving organic growth. The contingency of the case company determines the generalizability of the finding..

This Master Thesis has been carried out in cooperation with Silva Sweden AB. A companywhich manufactures products like compasses, pedometers, headlamps, hiking poles and otherequipment for the out door life and navigation. The purpose of the project has been toassemble methods and models which support user involvement in Silva?s design process.Thus, to increase the number of products with purchasing power, enhance product quality aswell as increase foundation for new product ideas.The focus through out the project has been to assemble a pallet with methods for userinvolvement and from this select a few methods that will fit the company. The purpose of thepallet is to be accessible for the company during their work of change with the design processthat has been going on and will be in the future.

This thesis analyses the scope of the treaty articles 43 and 48 concerning the freedom of establishment of companies. The interpretations of these articles made by the Commission and the European Court of Justice are analysed to see whether they are consistent. The analysis encompasses the provisions and directives in the field of EC Company Law as well as the essential case law from the ECJ regarding these issues. The conclusion that must be drawn from this thesis is that the Court of Justice adds the momentum in these issues whilst the Commission is held up by political considerations..

Länsförsäkringar in Värmland, Sweden, had during the year 2003 a total level of 6.1 percent of people on the sick-list, which was higher than average in the business (4,5%) and for salaried employees in the private sector (3,3%). The average age of those put on sick-list was 47 years, whish is four years higher than the average for the whole LF-group. The cost for the total amount of people being on sick-list at LF-company (6,1%) was estimated to 1 500 kkr, according to a calculation model coming from Försäkringskassan. For every percent the sick level could be reduced, the company would save 239 kkr. To map out the state of health of each and every collaborator in LF, the company offered all employees to make a health profile at the company's health service, Clarahälsan AB.

This thesis reports on a case study of a forest company, Stora Enso, and their experience from a number of trials and experiments with ash recycling. A literature survey and a total of eleven in-depth interviews were carried out. Ash recycling was found to be the concern of three different divisions of the company. The pulp industry which produces the ash, the forest division which would be responsible for identifying land and spreading the ash, and Stora Research, which has had a major part in the design and implementation of research trials. Lacking an overall company decision on ash recycling the matter is left to the individual divisions.

The report presents a thesis carried out on behalf of the company SAAB Training and Simulation which is situated in Huskvarna. The authors of this report are going to graduate as mechanical engineers focusing on product development and design, and this thesis should reflect the knowledge obtained during the education. The assignment, given from the company was to develop a concept of a stand that will constitute as a part of a mobile system for target practice. The reader get to follow throughout the project and can hopefully learn from the smart solutions and approaches that have arisen during the process.Today SAAB doesn?t have a mobile application in their portfolio that utilizes the benefits of their sensor measuring system, also called the LOMAH-bar.

It has become fairly common for a company to outsource one or several of its logistic activities to a party separate from the business of the company itself. Since the original agreement usually involves two parties, the seller and the buyer, the logistics company is called the third party. The relationship between the outsourcing company and the third party varies in form and in depth but can sometimes be very close, almost to be considered a joint venture. When the co-operation between the two parties includes more than just one separate logistic service and the third party adapts its business to a certain extent to his principals needs, it constitutes third party logistics. If the logistics company, or a party employed by it, becomes insolvent when having the entrusted goods in his possession questions may arise concerning the right to the property.

This report presents a method for modelling a computer system from a security perspective. The questions that are going to be treated are:? What defines a secure system and how does the company relate to these factors?? What are the threats today based on hardware/software, human factors and company routines/policies?? What measures should be taken for the organisation to reach a higher level of security for their systems?? How do we develop a method for classification of security and what components should it contain?? What changes are reasonable and necessary with the respect to the company?s resources?The report has been done through interviews and analysis of existing systems on Fla?kt Woods AB. From analysis of material, the aspects judged relevant to the subject and to the company?s needs, have been compiled to a document.

AbstractTitle: The Moment Of Truth; A study of service quality assuranceAuthors: Fanni Helminen and Linda ElsborgLevel: Bachelor Thesis in Business Administration, C-level.Advisor: Lars- Johan Åge and Jens Eklinder FrickDate: 2014- JunePurpose: Quality assurance has become a vital concept and an important tool to ensure that employees are able to deliver high service quality. The purpose of this study will be to elucidate how service companies can apply the use of sevenfundamental features supporting service quality in their quality assurance; recruitment and selection; training, teamwork; empowerment; performance appraisals and rewards; communication, and culture (of the organization). Furthermore, we will illustrate how the type of business entity, organizational structure and organizational resources afflicts the seven features.Method: Method: We will, from a hermeneutic point of view, apply and qualitative deductive research method. Data have been collected through a case study. The data have been transcribed and the analytical method has been selected based on the conducting purpose.