In latter years there has been a discussion about the increasing importance of intangible assets and how to incorporate this fact into strategies, accounting and valuation. The ?Internet-bubble? is a recent event that drew much attention to intangible assets, and was an indicator of how complex it can be to value assets in general and intangible information in particular. Legislators recently addressed this issue by introducing IFRS3, which led to an update of IAS38, which in turn revised the methods for handling intangible assets. A specific intangible asset that has caused much debate is research and development (R&D), since it is commonly not allowed to be realized as an asset, which could cause implications concerning analysis and valuation.

Background: The global responsibility for multinational companies is a current matter of subject. Now when the world increasingly is getting globalized, economic growth is created, which brings a bigger demand of responsibility on companies. The leading companies from every industry is often becoming the frame for how the production process works and is therefore exposed to outer pressure which, for example, is coming from consumers and the media. Since consumers at present are more aware of what they are buying and where it comes from, it is important that the companies take social responsibility. We have therefore studied three big companies within the clothing industry to see in witch way they are taking their social responsibility.Purpose: Our purpose was to explore how companies within the clothing industry describe their work with Corporate Social Responsibility, code of conducts and where the incentive behind this work is coming from.Method: We have, through a qualitative study, examined how three large companies work with Corporate Social Responsibility.

Vid köp av en upplevelse får du enbart en tjänst, med ett löfte omett mervärde. Att köpa en upplevelse är ofta förknippat med enviss osäkerhet och ett risktagande från kundens sida då man intemed säkerhet vet vad man köpt förrän efter arrangemanget ärgenomfört. I eventbranschen hittar vi denna typ av problematikoch därför har vi valt att fokusera på eventföretag och desskunder. Syftet med detta arbete är att undersöka vadföretagskunden värdesätter och förväntar sig i en relation medeventföretag. Vi har utgått ifrån frågeställningarna: Vadvärdesätter och förväntar sig företagskunden i utvecklandet av enrelation med ett eventföretag? Vad värdesätter och förväntar sigföretagskunden i en befintlig relation med eventföretaget?Påverkas eventföretagets relationsmarknadsföring av kundensförväntningar och i så fall hur?.

The purpose of this essay is to examine how four Swedish retail companies describe their information management in connection to ethical trade. My purpose is also to examine how this information management relates to organizational learning. My questions at issue are ? ?Which activities related to information management in connection to ethical trade is described by the companies?? and ?How can these activities and statements be related to organizational learning?? My method of investigation is to perform qualitative interviews with representatives from the retail companies and relate the results to theories on information management and organizational learning, mainly theories of double-loop- and single-loop learning. The information management literature address issues such as information needs, information sources and information seeking.

This study examines how the stock prices are affected when articles, which negatively describe the companies? incentive programs, are published. According to the efficient market hypothesis, only new information should have an effect on the stock price. Furthermore, this study aims to examine whether this reaction is dependent of the economic climate. During the period of September 2005 to September 2009, stock price data was collected from the NasdaqOMX stock exchange and 75 articles were gathered from leading Swedish newspapers.

The Swedish e-commerce has been established for about 25 years, with strong growth from the millennium onwards. The companies that are active within it has many different backgrounds. Mail order companies were some of the early adaptors but today it is also common for companies to first create the e-commerce part of the business, before opening a store. A long list of companies has over the years come and gone, the rotation of the e-shops that are popular have constantly changed. We asked ourselves why.We wanted to get an understanding of the Swedish e-commerce, both from a business perspective and from a customer perspective.

Credits are considered as a natural financing form for all types of companies. The financial market in Sweden is dominated by four banks and the credit appraisals that are done by these banks are partly based on credit reports from external companies. This thesis? purpose is to increase the knowledge of which the consequences of payment remarks can imply for companies in relation to the banks. A qualitative study has been done to relay to the purpose, through the means of interviews with four companies, four banks, one rating institute and a collecting agency.

Det är av intresse för aktörer på den finansiella marknaden att prognostisera aktiemarknadens reaktion på en ändring av reporäntan. Flera arbeten har de senaste årtiondena försökt påvisa ett samband främst på den amerikanska marknaden. Denna uppsats försöker sig i stället på att finna en korrelation mellan annonsering av reporänta såväl som förväntningar på reporänta och en onormal avkastning på den svenska aktiemarknaden. I arbetet används en event study på Affärsvärldens index under perioden 1997 till 2007. Perioden är vald så att det initiala trovärdighetsproblem för riksbankens inflationsmål som förelåg före 1997 inte ska påverka resultatet.

The senior essay examines the geographical imaginations, notions of Self and community that were mobilized in the media and by the government in conjunction with an event, namely, the space voyage of Christer Fuglesang ? the first Swedish astronaut in space on December ___ 2006. The study is a critical investigation of media discourses, representations of space, and geographical imaginations that were triggered by the event. The specific issues addressed by this study are (a) which representations of Sweden were mobilized in narrating the event? (b) In what ways has Fuglesang´s space voyage influenced the image of Sweden? (c) How was the event rallied vis-à-vis discourses of entrepreneurial culture and neoliberal growth by the government? (d) Which themes and clichés were mustered in the media dramaturgy of the event? (e) Which topics were excluded in media narratives and representation of the event? (f) Have familiar geographical imaginations, notions of Self and community been reconfigured? If so, how?The present study analyzes narratives of the event in the two largest newspapers in Sweden - Aftonbladet and Dagens Nyheter, as well the two biggest TV-channels ? Swedish Television and TV4.

This study has examined how social media has changed food companies way of holding contests. The study examines how food companies use contests with the help of social media and how they used to do the contests before the use of social media. We have also researched the users behaviours and opinions of companies contests on and outside of social media.In this study we have interviewed four people responsible for contests on the social media department on their respective food company. We also performed a survey that was published on Facebook and followed it up with interviews from two of the participants.This study has showed that contests on social media, as a technical aspect, have given new possibilities for the design of the contests. But there are still some unexplored areas around contests on Facebook and the companies do not know exactly what the users are demanding.

Background: Companies often invest in foreign subsidiaries and that gives rise to translation exposure. Translation exposure arises with the consolidation of the foreign subsidiary and depends on the rate of exchange that are used for translation of the foreign subsidiary. In time several different methods of translation and recommendations has been developed. Companies listed on OM Stockholmsbörsen shall follow RR8. According to RR8 a classification of foreign subsidiaries as indipendent or integral to the parent company determines which method of translation that should be used.

The competitive environment forces companies to find new ways to meet their customers? needs and satisfy their wants. Companies have to get to know their customers and therefore they collect more and more information about them. The purpose of this study was to examine how convenience stores use customer information. To meet this case study?s purpose two interviews were carried out at both a central level as well as a local level at the studied company.

On November 1st 2010 the obligatory audit was removed in Sweden for small companies. What factors influence such companies to have their financial reports audited, and what factors exert the strongest influence. Purpose: The authors would like to investigate factors that affect companies with voluntary audits in Skåne län to continue with the audit. The authors also wish to examine the factors that have the strongest impact on the choice to adopt auditing. Method: A quantitative study has been conducted in which aquestionnaire was sent to companies in Skåne Län Conclusion: The factors that affect smaller companies to continue with audit are as follows: Accounting quality, cost, creditors (loans), suppliers / customers, the tax office and distort competition.

This study explores whether environmental, social and governance (ESG) issues affect the monetary value of a company.The samples used in this study have been taken from the Johannesburg Stock Exchange (JSE) in South Africa. Since 2010, JSE have been categorizing companies using the King Code III criteria to establish a Socially Responsible Investment index (SRI index). Companies that fulfill the required number of criteria are classified as 'best performers' using the SRI index.  In this study the monetary value of a random sample of 'best performers' has been compared to the monetary value of a random sample of companies without an SRI index evaluation.This study found that companies without a SRI index have a higher unique risk, which means a lower stock price with a higher dividend yield. Companies with an SRI index evaluation have a lower unique risk, which means a higher stock price and lower dividend yield. In conclusion, this study shows that SRI adjusted companies have an enhanced monetary value in comparison to non- SRI adjusted companies..

The purpose of this thesis was to study the importance of virtual communities for independent record companies. It also aims to examine how these companies use virtual communities in their marketing activities and how to gain competitive advantages by working with virtual communities. A case study based on interviews was conducted with managers from two independent record companies, Music Is My Girlfriend Recordings and B&B Records. Our study has shown that virtual communities are important for independent record companies as tools for finding and addressing the right target market. Useful information about the members of these communities can easily be gathered with the use of the various search options that are available.