Redovisning av leasing ? efter form eller substans? RR 6:99 innehåller kriterier som ger ut-rymme för tolkning. Vid redovisning av finansiell leasing ska leasingobjektet tas upp i balansräkningen och operationella leasingavtal ska redovisas i sin helhet i resultaträkningen. Syftet har varit att förklara varför en del företag redovisar finansiell leasing off-balance. Vår studie har angripits genom en enkätundersökning riktad till 67 börsnoterade industriföretag, svarsfrekvensen var 54%.

This report describes the development of a well?functioning and aesthetically appealing web portal and associated database for a company called Svensk Kredit & Försäkringsförmedling AB (Translated: Swedish Credit & Insurance intermediation AB). The portal will test customers' creditworthiness through another company called Business Check in Sweden AB.Administrators to the web portal have a special user interface to display all customers, to disburse the money to the customer and edit customer information. A super?user interface is available for administrators where they can change the information on all administrator accounts.Many aspects of security has been addressed because the web portal will handle personal information.

The project is about making a Re-Design of the Swedish Socialistic Newspaper ?Dagens ETC?. The background to the project is my search for commitment when I work with a specific customer or project and how importantthat commitment are?The project was from the beginning split up to three different phases. The meaning of the first phase where to make a re-design mainly based on a interview with Johan Ehernberg, the chef editor on ETC.The second phase was a design totally made of my own idea and creative view as a Graphic Designer.I had in mind to make the third phase based on the result of the first two phases.During phase one and two I reconsidered and decided to skip the third step and put more effort in to the two first ones.

The purpose of this thesis is to clarify the connection between word-of-mouth and viral marketing, to identify properties of and strategic ways to implement viral marketing and to examine how a company can influence the customers? perception of the brand in social media.This purpose served to answer our research question: How can companies deliberately create viral marketing?To answer this question we based our study on a qualitative method where we conducted eight interviews with different people, all with experience in our research field. We focused on our respondents? own opinions and were more interested in their personal experiences rather than the market in general.In our last chapter our analysis clearly demonstrates that companies can deliberately create viral marketing. This is possible if companies create material that appeal to and that triggers the costumer to share.

Almost all people in Sweden have to visit a grocery store at some point, which are facing plenty of different kind of hygiene risks. They will face both employees and other customer - all of them are possible to give the innocent customer some kind of infection. Does the shopkeeper know this Maybe, maybe not. Nevertheless, there's a lot of work to do for a shopkeeper who wants to understand his customers. The shopkeeper needs to understand how to decrease the customers' risk perception, as well as how risk and media fits together.

To increase the quality in their products ABB is working towards a cleared order concept. That means that all customer specified options are to be known before they start with order calculations and construction. As it is today they use paper checklists to achieve this. One order may have several reactors, and for a reactor there can be several different alternatives. For each alternative a new checklist must be filled out.As of today all reading of the customer specification and checklist fill in with is done by hand by different persons, and sometimes the same data is read more than one time.

Företag möter idag allt hårdare konkurrens, detta leder till att företag i allt högre grad samarbetar med aktörer i leverantörskedjan för att uppnå kostnadsreducering. I detta sammanhang benämns Open Book Accounting som ett användbart verktyg för att uppnå kostnadseffektivitet i leverantörskedjan. Tekniken bygger på den enkla logiken att ett eller båda företagen i enrelation ?öppnar upp sina redovisningsböcker? och avslöjar intern finansiell information som tidigare hållits hemligt inom organisationens gränser, exempelvis kostnader för produkter eller processer. Genom denna öppenhet kan företagen reducera kostnader och utveckla varandras verksamheter.

The contribution of biofuels to the total consumption of energy in Sweden must increase to 49 % in order to meet the goals for the year 2020 set by the European Union. In order to do so, improved information systems are needed to support the business processes within delivery scheduling between customers and suppliers.Enterprise Architecture (EA) is a concept to enable the alignment of Business processes and Information Systems. EA is the framework for the architectures of business, information and applications. With a comprehensive view of the architectures, an Information System aligned with the Business processes can be enabled. The first step in the development of an Information System is documenting the business processes.The goal of this study is to clarify a generic sequence of activities performed within the delivery scheduling process and the information needed to perform the activities.Data for the study was collected through qualitative interviews, first through a meeting with the respondent and after that a following telephone interview with in total 5 suppliers and 6 customers of biofuels.

Enligt IAS 40 ? Förvaltningsfastigheter, definieras förvaltningsfastigheter som ?mark eller byggnader eller del av byggnad som innehas i syfte att generera hyresinkomster eller värdestegring?. Onoterade fastighetsbolag i Sverige har idag möjlighet att välja mellan att värdera sina fastigheter till anskaffningsvärde eller verkligt värde.IAS ? International Accounting Standards är en internationell redovisningsstandard inom EU som började tillämpas i januari 2001, men blev obligatorisk för börsnoterade bolag år 2005. Dessutom har alla medlemstater möjlighet att lagstifta om IAS-redovisning i icke-noterade bolag.

ABSTRACT Author: Johan PetterssonTitle: Customer Loyalty in the Swedish men's elite football - a study with IF ElfsborgPurpose Increase understanding of how to increase customer loyalty when it comes to Swedish elite football. Method A qualitative study using semi-structured interviews for deeper access to the what the people I interviewed feel about the subject. The interviews are conducted with IF Elfsborgs club president Stefan Andreasson, Goran Lohne who works with media and events, and Eric Sjölin who are supportercontact. In addition to those I alsointerviewed the supporters club Guliganernas President Anders Hultin. Analysis and conclusion The first impression and attitude is very important when a person goes from a one-timebuyers into loyal customers. This is both the theories and the interviewees opinion. Through staff training and records of how the club would like the first impression and attitude to be the clubs can reach a good level of first impression. Suggestions for further researchTo carry out similar studies on additional clubs, other divisions and women's football and examine how a first impression and response should be.Keywords Consumer behavior, customer loyalty, sports, football and first impressions.

The most dominating type of company in Sweden is the small-sized business and it usually lacks its own marketing department. The purpose of this paper was to analyze several small Swedish businesses which are specialized in different sectors of the Mechanic/Technology industry but they are similar in terms of having niched products and they are leading companies in the world. The objective was to do research about how small businesses work with marketing despite its lack of resources and capital.This survey has shown that customer contacts, customer relationships and especially for those investigated companies, it was very important to focus on globalization and product development in order to build a Point of Difference..

Inom redovisning finns en eftersträvan av enkelhet, vilket bland annat redovisningsstandarder syftar till att uppnå. Redovisningsstandarder kan antingen vara baserade på regler eller på principer och ska enligt standardsättarna besitta egenskaper som gynnar enkelhet. Hur användarna av redovisningsstandarder upplever enkelhet i standarderna är dock mindre betonat i litteraturen.Syftet med denna studie är att generera en ökad förståelse för hur användarna av redovisningsstandarder konstruerar enkelhet i redovisningen, samt vilken påverkan redovisningsstandarder har på konstruktionen.Studien har genomförts med ett användarorienterat socialkonstruktivistiskt perspektiv och datainsamling har skett genom ostrukturerade intervjuer med fem redovisningskonsulter där standarder ur regelverken K2 och K3 diskuterats. Detta har sedan analyserats genom att väsentliga citat bildat underkategorier samt kategorier.Studien når slutsatsen att användarna av redovisningsstandarder konstruerar enkelhet genom en legal konstruktion, avsaknad av alternativ, erfarenhet samt praktik inte teori. Vidare dras slutsatsen att redovisningsstandarder inte har någon betydelse för konstruktionen av enkelhet..

This paper examines the impact of the congruence between the background music and the brand image on the customer behaviour in retail store. The essay's hypotheses are built after the famous S-O-R-model that unveils if congruence background music affects the customers' emotions, brand image and response. The aim of the study is mainly to answer if the congruent background music stimuli in the retail store environment will affect the customer's emotions and if it will increase spent time and money. The congruent background music has been selected through two pre-studies based on consumers' brand image. A quantitative study has been conducted where triangulation was applied in a real store environment, where in total 201 surveys was collected for the main study.

The value investing philosophy, which can be traced at least to the teaching of Graham and Dodd in the 1930?s, entails identifying and investing in potentially under valued stocks with a potential for extraordinary returns. The focus of this thesis is to identify patterns and characteristics in financial accounting data preceding creation of shareholder value. The authors of this thesis utilize a multivariate discriminant analysis in order to identify indicators of value creation and subsequent extraordinary returns in value stocks. A discriminant function is derived which successfully identifies which value stocks will eventually become growth stocks.

The aim of this thesis is to investigate how a valuation model of a Private Equity firm is interpreted into a management control system within the company's different organizational levels. A case study was developed based on the infra-net company Eltel. The management control systems developed by Malmi and Brown (2008)(1) was used to characterize the control systems at each organizational level. The building blocks of this system are planning, cybernetic, reward/compensation, administrative and culture. Miller and O'Learys (2007)(2) theory of mediating instruments and technology roadmaps was applied to analyze the mediating process of the valuation model.