This thesis analyzes and discusses the role of institutions concerning countries' abilities to create economic wealth. The countries that we are analyzing are the former members of the Warsaw pact and former Yugoslavia. These countries are referred to as transition countries. In order to analyze the transition countries institutional structure we are using Douglass C. North's theory regarding institutions and institutional building.

The accounting scandals that have attracted attention in recent years have led to internal control becoming a more central part of business activity. Doubts about what firms actually do have increased, all caused by the attention of accounting scandals. To counter this, frameworks and laws evolved and gained a significant role in the organization and its surroundings. The aim of the present study is to find out how four companies in the Kristianstad region are working to ensure its internal control and how they work to minimize risk and reduce uncertainty. We have used a qualitative method and interviewed a person in a senior position in each company.

The aim of this review is to evaluate the best way to transport the horse. When it comes to transporting horses there are a number of different types of trailers and trucks that you can choose from today. The most common type of trailer is designed for two horses and the horses are transported facing the direction of travel. Studies has been performed to determine if that is the most advantageous direction for the horse to travel in, in terms of balance and levels of stress. Stress is a widely discussed subject and the definition is not fully developed.

The interest for locally produced food has increased the last couple of years, and some consumers have a willingness to pay a premium for niche products like locally produced food. At the same time it seems like the Swedish pig production are in a negative development period. This study tries to see if locally produced pork could be a possible factor which might affect producers in the county of Västra Götaland views on different aspects regarding their production. Consumers of pork and their point of view regarding locally produced pork were also studied. Surveys to consumers and producers were constructed. Although previous studies claim the opposite, in the two locations (Högsäter and Uddevalla) where the consumer survey were performed, there were more men than women that always bought locally produced pork.

The union organization rate has continuously diminished since the mid 90's. The aim of this essay is to investigate non-members approach to the union. Central questions are what personal experiences the respondents have of the union and how they view the union as a phenomenon. According to previous research the main cause of the great decline in membership to LO are the increased membership fees to the union and the unemployment insurance funds (UIF) in 2007. The increased fee led to a greater accumulated cost for those who were both union- and UIF -members, which had a negative effect on the membership numbers for the union.

SKV and Tullverket have several important tools and methods available in each activity to ensure that taxes and fees are paid and charged rightfully. Among other things they use tax or customs surcharges, targeted and general third party injunctions or targeted and general third party audits. The targeted controls, ergo targeted injunctions and audits, are targeted towards specific persons or documents while during the general controls these are not specified. The methods have repeatedly been the subject of discussions and attempts to simplify the tax procedure and increase the Rule of Law for the individual.The government appointed a commission on March 8 of the year 2012 with the assignment to prepare proposals to increase the Rule of Law in the tax procedure. The assignment was therefore to analyze the areas of tax and customs injunctions, reimbursement because of expenses and agents and also third party controls.

Medvetenheten kring hållbarhet har ökat och blivit allt viktigare både för kunder men också för samhället i stort. Därför har också vikten för företag att kommunicera sitt hållbarhetsarbete ökat. För att möta kundernas behov bör man därför som företag veta vilka attityder till, och vilken typ av hållbarhetsarbete som kunderna vill ha och förväntar sig. Detta är inte minst viktigt för modeföretag då branschen kännetecknas av ökad konsumtion och snabbare trender men samtidigt står inför globala och miljömässiga utmaningar. Syftet med studien är att erhålla ökad kunskap om modekunders attityder till hållbarhet i textilbranschen generellt och kunder till företaget Monki specifikt, samt att undersöka hur dessa kunder vill ta till sig hållbarhetskommunikation.

Bakgrund: Inkonsekvensen i hanteringen av internt upparbetade immateriella tillgångar har uppmärksammats av bland annat standardsättarna IASB, AASB, ASBJ samt organisationen RFR. RFR menar att mer fokus bör läggas på identifieringen och redovisningen av internt upparbetade immateriella tillgångar på grund av deras markanta ökning samt betydelse för företag och kunder.Syfte: Studien ska beskriva den kontext där internt upparbetade immateriella tillgångar förekommer, och därmed bidra till en förståelse över hur deras egenskaper och identifiering behandlas redovisningsmässigt, inom branschen konsumentvaror och -tjänster.Metod: Studien är gjord utifrån en kvalitativ ansats och är baserad på intervjuer med företag inom branschen konsumentvaror och -tjänster som har internt upparbetade immateriella tillgångar.Resultat: Branschen konsumentvaror och -tjänster använder sig av både formella och informella tumregler vid identifiering av internt upparbetade immateriella tillgångar på grund av den osäkerhet som råder vid bedömning. Existensen av tumregler påverkas av faktorerna nyckelpersoner, erfarenheter samt storleken på företaget och posten internt upparbetade immateriella tillgångar. Branschen anser att det finns svårigheter i de existerande regelverken men att standarden IAS 38 är tillräcklig överlag..

As the field of marketing becomes increasingly competitive, creative tools to reach the intended consumer needs to be utilized. In order to break through the crowded airways and packed ad space, one can choose to direct the message through channels that relate to currenttrends in society, while using innovative artistic concepts. The fundamental purpose behind this report is to provide a roadmap for creating a successful and unique marketing campaign. In addition, we have attempted to identify how visual methods can add valuable attributes to the campaign, ensuring a more progressive and distinct impression. To illustrate our claims, we have chosen to analyze Wasabröd?s latest marketing effort, ?Change Bread,? by dividing it into three sections, including planning, execution, and the visual creation.

Talented and committed employees are important resources for a company?s competitiveness. With the escalating competition for competent employees, a strong employer brand has come to play an increasingly important role as a means of attracting employees with a desirable profile. In this study, brand theory is applied to the results of a quantitative study of students? evaluation of an attractive employer, in order to identify the factors which explain why certain employers are perceived as more attractive than others.

Sweden is the country in Europe that receives most applicants from asylum seeking unaccompanied children. The majority of all unaccompanied children are boys and the two biggest sending countries are Afghanistan and Somalia. There is however a big difference between the proportion of unaccompanied girls between the two countries, Somalia with a big proportion of girls and Afghanistan with a low proportion of girls. Previous research has shown that there is a big knowledge gap about unaccompanied girls? migration.

The wood-living beetle Ceruchus chrysomelinus is a rare species connected to natural forests. In Sweden, it is red-listed as endangered (EN) and an action plan for its preservation has been done by the Swedish Environmental Protection Agency. In this work I have therefore investigated how a translocation of the species succeeded after 17 years. I aimed to study the species dispersal biology, its substrate preferences and the supply of suitable wood on this site. The study was performed during 2012 in Pansaruddens nature reserve close to Uppsala in Sweden, which is a spruce dominated forest.

Previous research within the field of advertising creativity has been based on the point of view of professional advertisers, deciding the norms of creativity without wondering how consumers define creativity. Thus, the main purpose of our thesis has been to investigate which dimensions advertising creativity consists of and the driving forces behind them. All based on a consumers? point of view. The secondary purpose has been to show how creativity affects efficiency through purchase intentions and Word- of-Mouth.

Syftet med studien är att få en ökad förståelse för vilka faktorer som påverkar konsumentens butiksupplevelse. Detta för att få kunskap om hur butiker kan möta kundens behov, genom utformning av butiksutrymmet samt personalens bemötande. Studien ämnar ta reda på vilka faktorer som skapar en positiv respektive negativ respons från konsumenten. Undersökningen genomfördes genom deltagande observationer, där en person åt gången observerades och intervjuades under en shoppingtur. Detta för att ta del av både konsumentens åsikter samt agerande i miljön.Ett ord som var återkommande i samtliga deltagande observationer var struktur, då deltagarna ansåg att butikens struktur var mycket viktig för helhetsintrycket.

After the formation of the European Union internal market in 1992, member state specific obstacles and barriers were largely removed. This was especially the case in harmonised industries where standardisation and technical regulation have led to legal certainty. Despite this, a large range of trade regulation continues to remain distortional to trade, in addition to the ongoing tariffs and subsidies. The key trade regulations relate to a number of areas involving technical regulations such as production labelling and the protection of intellectual property rights. Whilst policy makers claim justification based around the need to correct market failure in delivering desired outcomes, the question is whether these regulations are appropriate responses to market failures or if they have simply been imposed in an attempt to protect domestic markets.