The structural rationalization of rural firms in Sweden has led to many new creative ways of developing companies. The agriculture sector is characterized by the need of capital in form of buildings, labor and inventory. The rationalization process has led to free capacity in rural firms when new technology make buildings and inventory not longer necessary for the production process. To get a better cost coverage this free capacity can be used to start-up new business areas that help the rural firm to growth.The study aims to identify factors that motives entrepreneurs in rural firms to develop new business areas. The purpose is also to analyze driving forces that lies behind development of rural firms and the forces that support or not support development in rural firms.The study is built upon five cases that all can be categorized as firms with different size and orientation.

Seen in many trends and studies, consumers of today feel a growing desire to experience the uniqueness in products and services. This is forcing companies be more innovative and creative in their marketing, in order to distinguish and differentiate themselves and their products/services. We believe that creating a top-to-bottom experience strategy is one way that a company can succeed in this.The purpose of this thesis is to analyze and clarify how a business can reinforce their product experience through a complete experience strategy. In order to demonstrate this we have made a case-study research for the New Wave Group, advising them on how they can place blown glass art at the heart of the town of Kosta.The authors have used qualitative methods and an abductive approach. Four interviews have been completed with executives from the New Wave Group, including the project manager, hotel manager, head of the Kosta Boda smeltery and head of guides and visitors at Kosta museum.

AbstractLevel:Bachelor thesis in Business Administration/Marketing Title:Care Of Haus, "Kan Reklam. Förstår Annat". Ett Varumärke, En uppfattning? Problem:When it comes to building a strong brand it is important that their brand identity, which means how they want to be perceived coincide with how their customers sees them (Melin 1999). Purpose:The purpose of this thesis has been to find out if and how these two aspects coincide with each other.

The purpose of this study has been to investigate how socialworkers describe their attitudes towards reporting childabuse to the police and if they make different decisions when they believe the violence to be honour related and how they handle these questions. The main questions are; How does socialworkers describe their and their colleagues attitudes towards reporting childabuse to the police and when do they believe they should report? Do they describe honourviolence as a specific kind of violence that should be lifted and in what way does it affect their work? The study is written from a legal sociologist perspective with a qualitative approach. Four socialworkers were interviewed and the interviews were analyzed with an anti-racist theory and with the theory about freedom of action.The conclusions is that the socialworkers mostly report childabuse to the police when the violence is physical. This means that children who describes to be subjected to psychological violence, including honourviolence, has poor legal security.

This text examines the ideological positions, as they appear in texts of central importance, of four Swedish protagonists ? Antipiratbyrån, Konstnärliga och litterära yrkesutövares samarbetsnämnd, Creative Commons i Sverige and Piratbyrån ? in copyright issues. The critical analysis is focusing on three themes ? economy, culture and civic rights and responsibilities ? and poses the questions of how the ideology of the protagonists relates to the changing processes between culture and economy in the society of today, and which interest of classes, understood in Marxist terms, they favour. Before defining the theory and method of the inquiry the authors give their understanding of the changing processes between economy and culture.

The purpose of this thesis is to create a deeper and also a better understanding about how each of the professional secrecy and obligation to report are perceived from auditors and further investigate how the potential conflicts based on independence and ?can be suspect? are handled by the auditors. The purpose has been achieved through interviews with four different accounting firms.The interviews were conducted with Grant Thornton, BDO Mälardalen AB, PwC and KPMG to answer the research questions. Subsequently, a hermeneutic approach was used to since the interpretation of the interviews was considered as important to obtain knowledge of the respondent?s perception about the topic.

Wallyfy is planned to be a social webmagazine with a focus on good content, with a quality check and moderation of the published content. The author of the study provides Wallyfy with thoughts and ideas about the website content and functionality. The main problem of the study was to explore what makes good content in social media for the potential users of Wallyfy, also using this insight to provide Wallyfy with directions for making decisions regarding both functionality and content. The theory of the study is being used as a starting point for understanding the phenomenom social media and to easier grasp the problem. The method of the study is based on user- centered thinking in design, where the author seeks to understand the participant?s emotions, values and dreams.

Den internationella marknaden skapar ett behov för harmoniserade redovisnings och revisionsregler. Sverige har i mångt och mycket anpassat sig till internationella standarder och revisionsplikten är en i raden av föremål som är uppmärksammat för en debatt med Svenskt Näringsliv som företrädare. Med anledning av detta har det pågått en intensiv debatt om revisionspliktens vara eller icke vara för mindre aktiebolag. Genom att studera vad som hänt i England efter avskaffandet av revisionsplikten kunde vi göra jämförelser mot Sverige och få en förståelse för hur revisionsbyråer och deras klienter kan påverkas. Vi valde att göra en fallstudie med tre olika kategorier av intressenter för att få deras aspekter samt deras förväntningar utifrån problemet.

Syftet med studien var att beskriva de erfarenheter som arbetsterapeuter och långvarigt sjuka klienter har av kreativa aktiviteter som intervention inom arbetsterapi. En deskriptiv kvalitativ metod valdes för att besvara syftet. Data samlades in via semistrukturerade intervjuer med arbetsterapeuter samt genom en skriftlig frågeställning till klienter. Utifrån en latent innehållsanalys analyserades insamlad data vilket resulterade i ett övergripande tema, ?Kreativa aktiviteter används som ett medel och ett mål inom arbetsterapi? samt tre kategorier, ?Ett medel som är avledande och underlättar samtal med klienten?, ?Ett medel att observera och träna klienters funktionsförmåga?, samt ?Ett medel att hitta strategier som kan överföras till vardagliga aktiviteter?.

The purpose of this essay was to examine whether small businesses can avoid ac-counting crimes with a well-conducted internal control system. The questions we asked ourselves was, whether and if so, companies can prevent this from happening by using a internal control.In this essay we used a qualitative approach. Essential information was given to us from four different interviewees. We also worked from an inductive approach which means that we interviewed people without any earlier research to build on. The method also had a hermeneutical approach, which means that we made different interpretations based on the reference framework and the empirics.After the study had been carried out, we concluded that all evidence from this essay suggested that even small businesses need an internal control to protect their business.

Problem: That the stakeholder?s expectations don´t answer to what auditors can and may do have been a problem for several years. This problem was defined for the first time by Liggio at 1974. Since 1974 there have been several researches about the expectation gap for auditors.Purpose: The purpose of our study is to research what the audit effort in HQ Bank means for the expectation gap.Theory: The theories in our study discuss the audit profession, the definition of the expectation gap, how trust develops between individuals, the regulations that the authorities discuss and a review of earlier researches in this subject.Method: We have done a qualitative study in which we interviewed approved auditors at PwC and Convensia in addition we interviewed the chief lawyer at the Swedish financial supervisory authority to answer our purpose.Conclusions: The conclusion of our study is that the expectation gap exists between the auditors and the stakeholders. Another conclusion is that the incidents in HQ Bank have influenced the expectation gap in a negative direction, to reduce the expectation gap we suggest that adjustments of the regulations must be done and that the auditors themselves must inform their stakeholders what auditors can and may do..

The purpose of the study was to investigate, through an experiment, if positive mood promotes creativity and flexible thinking. Participants were a total of 93 college students. The main hypothesis was that subjects induced with positive mood would perform better than subjects induced with negative mood, at a test reflecting creativity. To further explore the implications of priming (subliminal manipulated moods), a neutral control group was included. The cognitive test used in the study was Duncker´s The Candle Problem, a test which aims to get the subjects to apply flexible and creative thinking.

The function of budgetary controls is to control the resource allocation within companies. It can also be an instrument for measure and control subordinates and/or business units? performance (Van der Stede 2001). This paper concerns the latter; when the budgetary control function is used to measure and control subordinates performance based on budget. Previous research in this area has not yet accomplished to explain the effects of tight budgetary control which Hartman (2000) considers as the main issue to be concerned about in management accounting research.Previous research has presented contradictory findings regarding tight budgetary control explained by positive effects as well as negative effects during the last decades.

The aim of this Master?s thesis is to investigate the modern Swedishreader?s possibilities to understand the literary allusions in Jane Austen?sfirst three novels in light of young people?s decreasing readingand understanding of classic literature. This is done by examining historicaloverviews of literature written in Swedish, curriculums forliterature courses at three Swedish universities and library holdings inSwedish libraries, both public and academic.In the thesis three different elements are combined ? informationabout the alluded authors and texts, a comparison between the Swedishand the English versions of the novels and the result from theabove mentioned investigation. The description of the alluded authorsand texts provide information about the connotations that can be madeby an allusion to them.

Med tankar från pedagogen Montessori och filosoferna Platon och Baudrillard har detta arbete behandlat frågor om datorn och dess betydelse för en grafiker. Frågeställningen formulerades efter hand och lydde tillslut: ?Hur kan materia te sig i digital form?? Forskningen resulterade i en hypotes för hur digital materia skulle födas i datorn: genom att blanda två uppsättningar av data, såsom två genuppsättningar tillsammans skapar en ny organism. Under produktionen utvecklades därmed en metod för hur en grafiker ska kunna skapa tillsammans med en dator. Syftet är att ge andra grafiker ett nytt sätt att se på digital grafik.