In the early 1990?s more and more companies of the Swedish public sector were exposed to competition, and this started the debate on how such actions might affect the business and even society.The first chapter examines how the public sector and especially health care, is financed and managed. We also explore what it means to be exposed to competition and find that there are many different ways of exposing the public sector to competition. The study examines dental care as an example of a market with both publicly and privately owned companies. The purpose of this paper is to explore how publicly and privately owned health care companies view their relationship with their consumers.

The purpose of our essay is to find out if there are any strategies for profit transactions in a group. To realise our purpose we conducted two case studies with interviews. But we can not draw any general conclusions.To conduct the research we had to build a theory. In this theory we found motives to do profit transactions and how to do it. We also thought that there had to be some conflicts between the motives and the manager´s interests.In our analysis we found that financing the dividend was a strong reason to make profit transactions between companies in the group.

The first company to send TV-commercial was the American company NBC, it was in the year of 1941. In Sweden, TV-commercials were first shown in 1987/88. TV 4 was the first channel to send commercial in Swedish television.TV has the advantage of showing both sound and picture, which makes TV the strongest channel of communication to mediate a message between a company and the consumer. Although TV-commercial is the most expensive choice to mediate a message, it is also the most effective one. (Persson, 1993)Almost everyone is exposed to TV-commercial daily.

The aim of this research was to describe how daily papers comply with the ethical guidelines of journalism when reporting on the arrest of a criminal suspect. In order to do this we studied how the arrest of a suspected violent serial rapist was covered by four newspapers, Västerbottens Folkblad, Västerbottenskuriren, Dagens Nyheter and Svenska Dagbladet. The theoretical areas of the study were the ethical guidelines, and other ethical perspectives in the media, news value and general interest regarding news. The research strategy was a case study, and a text analysis was used in order to collect empirical data. Several readings of the newspapers resulted in four themes to analyse: Identifying, to judge someone unheard, show consideration for victims and criminal, the use of sources.

In 2010 mandatory audit was revoked for small and medium sized companies in Sweden. At the same time the authorization for accounting consultants was established with the aim of raising the knowledge and status of the profession. Even though The Swedish Companies Registration Office has discovered more errors in the accounting after the mandatory audit was eliminated, it especially concerns those companies who does not have neither an auditor or an accounting consultant. One of the reasons often mentioned to be audited is the auditors role when it comes to lending decisions. Our empirical studie show that the auditors most important function, being unbiased, is not what is of greatest importance for the credit institutions.Instead it was professional skills, and for small and medium enterprises (SME) it was consulting they requested the most.

Syftet med uppsatsen var att studera hur börsnoterade fotbollsklubbars aktier reagerar vid spelartransaktioner och vid kvalifikationsmomentet till Champions League. För att genomföra denna undersökning använde vi oss av en kvantitaitv metod, där vi studerade spelartransaktioner och kvalifikationsmomentet till Champions League enligt Event study teknik. Empirins utgörs av börskurser från de fyra klubbarna Bröndby, Celtic FC, FC Köpenhamn och Newcastle United sedan 1998. Vi har använt oss av den halvstarka marknadseffektiviteten, aktieägarbeteende samt förväntningar på aktiemarknaden som teoretisk referensram. Teorin används för att kunna förklara hur aktiekurser kan tänkas reagera på valda händelser.

Introduction: Bokföringsnämnden started the K-project in 2004. The purpose was to collect rules and standards for different categories of companies in a complete set of regulations. Small businesses were given the option to choose between K3 which is the main regulatory and K2 which is a simplified regulatory framework. One specific difference between the regulations is that companies may not capitalize development costs if the company applies K2, this may causes problems for the companies that can give rise to such costs.Purpose: The purpose is to explain the problems that companies have identified in the choice of regulatory frameworks and the implications that may follow the specific rule in K2 on the company's activities and financial report.Frame of reference: K3 contains definitions and requirements that must be met so development costs can be capitalized in a company. Information presented in the financial statements should be relevant to the reader.

The DuPont formula is one of the most well known and basic tools used for financial statement analysis and is highly useful for understanding firms strategies and operating environment. Previous studies on American listed companies have also shown that analysis of the changes in the DuPont components is useful in forecasting contexts. In this thesis we test whether disaggregating the change in return on net operating assets provides incremental information about future performance for Swedish listed and not listed companies. We find that the change in asset turnover is a leading indicator of increased profitability for both listed and private companies, regardless of size. We also find evidence that the usefulness of the disaggregation for understanding future performance is greater in capital intense industries and lesser in service industries..

Vi har i vår uppsats funnit att den verkliga situationen för ett destinationsutvecklingsorgan som är i ett initialt skede av en eventsatsning är komplexare än vad den normativa teorin beskriver. Vår fallstudie påvisar tydligt att destinationsutvecklingsorgan inte alltid har strategier, mål och visioner för destinationsutveckling eller för hur de ska gå till väga i ett eventbeslut. Våra resultat tyder på att de som inte har några strategier som kan ligga till grund för sådana beslut styrs av irrationella ad hoc-beslut. För Region Skåne anser vi att det var ?Chansen? som var det primära motivet till att satsa på America?s Cup.

The U.S. came close to hit their debt ceiling and had some severe trouble getting a federal budget in order in the fall 2013, which raised a global news echo around the world. The purpose of this study is to look at of how the Swedish newspapers framed this specific event; we wanted to find the dominated similarities and differences in the different articles as well as see if our domestic perspective appeared in the frames. In order to come to a conclusion we first read all the material published between the dates of the 2th to the 17th of October in our chosen newspapers, we then did a mapping schedule and sorted through the articles, two of our main sorting points were ?the dominating framing? and ?the dominating operator? in each and every article.

Today Internet is clogged up and packed with homepages and information from both private persons and commercial companies. This has led to a decreased availability for a company to be noticed. The most common tool for consumers to use while searching for products online is via search engines. But because of the nature of these, not all companies can have good placements. Our research question was, "How do small online-companies attract consumers to their website"? The purpose of this thesis is to identify how a company works through online-communications and how to attract consumers to their home page.

Background: The Swedish Parliament passed a law change in late 2010, suspending the former requirement for all Swedish incorporated companies to have an auditor. The new limit values allow the smallest incorporated companies to dismiss the auditor of the company (or not appoint one in the case of a newly started company). The opinions of abolishing mandatory audit vary, and little research has been done post to the law change. However, a new situation has arisen, meaning the optional choice of voluntary audit, for some companies.Aims and research questions: The aim of the thesis is to examine the reasons behind voluntary audit in Sweden, as well as what value companies, having chosen audit, see in their auditor. The following research questions have been used in order to fulfill the aim of the thesis: ?Why do small private owner-led incorporated companies in Sweden voluntarily choose audit?? and ?What value does the voluntarily chosen auditor add to the companies??Methodology: The research questions were formulated after reviewing relevant literature and scientific articles regarding the topic of voluntary audit, as well as the recent law change in Sweden.

The primary purpose of this study has been to investigate the Swedish timber industry?s perception of compression wood. A secondary aim has been to describe particular areas within the production process where compression wood is likely to cause problems. This study has mainly been carried out as a questionnaire. In order to connect the findings to current research, additional information has also been collected by means of a literature review. The questionnaire has been intended for sawmills and wood-manufacturing companies from various production classes and owner categories, as well as from different parts of the country.

Det råder hård konkurrens inom eventbranschen, eventbyråerna måste ständigt förbättras för att vinna nya och behålla befintliga kunder. Inom eventmarknadsföring är syftet ofta att ändra attityder och känslor hos deltagarna och för att veta huruvida en ändring har skett behöver effekten mätas. Genom denna rapport har jag studerat i vilken utsträckning effektmätning sker inom eventbranschen.Till min förvåning kom jag fram till att det är sällan som effekten mäts. Framförallt för att det är kostsamt att anlita ett marknadsundersökningsföretag, men också fo?r att det är tidskrävande.

From a management point of view, enabling organizational creativity is often referred to as reducing immediate control, increasing autonomy and enhancing the access to slack resources. At the same time, the business environment of today is fiercer than it was only a decade ago, and this renders a quest for more efficient approaches to competitively run a business. This paper aims to examine creative industries and more specifically try to identify a set of elements that are common for successful companies. As this industry has not been subject to any considerable array of studies, this thesis seeks to establish a structure for how to take both organizational models and leadership theories into account when developing an understanding for the process, organization and leadership of the creative business. By studying six separate creative companies, our findings suggest that conventional theories on organizational creativity do not adequately account for all factors that contribute to these companies' creative success.