This study aims to build a deeper understanding of how differences in identities and communication can affect the possibilities of achieving a successful merger between companies from different type of industries. Our study is of qualitative nature and looks into the specific merger between Företagshälsovården AB and Managementkonsulterna AB. The study builds upon 16 semi structured interviews which are carried out with employees from both parts of the organization and with management personnel. Firstly our study shows that the different identities existing within the different parts of the organization, highly affect the integration process after a merger. Secondly we show that the level of communication transmitted from the management, but also between the different parts of the organization, affects the possibilities of creating a successful merger.

The Swedish bank Handelsbanken has, according to their own way of measuring, been more successful than a weighted average of their competitors during the last 38 years. They have also handled the recent financial crisis, as well as the one in the 1990´s, better than most other banks. This paper studies their management control system at branch level in order to identify the controls which have been enforced to ensure that a low risk level is retained in the lending. The controls that have been identified are; (1) A decentralized organization with the offices as profit centers where the manager has restrictions regarding risk level and the results are measured as K/I (cost/revenue). (2) The absence of bonuses and individual follow-up regarding performance measurement.

In this thesis we focus on the issue of crowdfunding and especially how a project relates to and embraces its community. While a lot of related research focus on what makes people give, our research instead delve into whether a creator looks upon the sponsors as something more than just a financial resource. To manage this task we used a triangular perspective consisting of a case study, a questionnaire and a netnographic study. The goal was to gain the perspectives of creators, crowdfunding platforms and sponsors on how the communication between the community and the project works and can be improved.       The three crowdfunding platforms we reviewed (Kickstarter, IndieGoGo, Rockethub) all had fairly similar models on how to attract sponsors and make them involved in the project, while the questionnaire and netnographic study demonstrated how a community could contribute in different ways.

Title: Predictions and explanation models for bankruptcy in stock-companies ? A study of three failed Swedish companies Author: Tim Svanberg Supervisor: Emil Numminen Department: School of Management, Blekinge Institute of technology Course: Bachelor?s thesis in business administration, 10 credits Purpose: The purpose of the thesis is to find explanation for bankruptcy with the help of prediction models. The purpose is also to add explanation by using Behavioral analysis Method: Quantitative research of bankruptcies using financial prediction models and qualitative study of psychological pitfalls. The study is deductive. Results: I found that it is possible to explain the bankruptcies using the prediction models. The behavioural perspective adds further explanation.

The pension audit has been a hot topic for the listed companies for the last years. New rules have been applied which have caused discussions and difficulties for the companies. EU?s ministry of council accepted the so called IAS 2005 Regulation on the 7th June 2002. This means that all companies listed on the stock market must follow IAS regulations in their consolidated accounts latest 2005.

Syfte:Att kartlägga vilka skillnader som föreligger mellan IASCs standards och Redovisningsrådets rekommendationer samt att fastställa i vilken utsträckning dessa förklaras av svensk lagstiftning eller av andra faktorer. Metod:Först har en empirisk undersökning i form av en dokumentstudie genomförts under vilken skillnader identifierats och grunden lagts för fortsatt undersökning av orsakerna till dessa. Sedan har en kvalitativ studie av skillnaderna genomförts, understödd av en dokumentstudie, under vilken förklaringsfaktorerna framkommit och fastställts.Slutsatser: Vi finner att svensk lagstiftning inte förklarar alla de skillnader som föreligger mellan de båda regelverken. Ett tiotal övriga faktorer är troliga förklaringsfaktorer; av vilka de mest framträdande är sambandet mellan redovisning och beskattning, förekomsten av ett redovisningsteoretiskt ramverk, försiktighets- och matchningsprincipen, principen om rättvisande bild samt principen om öppenhet i finansiella rapporter..

AbstractIn the secondary-school program for hotel and restaurant complete courses or parts of courses are placed in workplaces so called workplace education (APU), this means that the content in the course plan must be discussed and be divided in a proper way between the school and the workplace, so that the students is gaining all the parts that is prescribed in the goals for the course.Interviews with tutors and teachers have been performed, with the purpose of investigating how the collaboration between the school and the workplaces should look like so that the APU fulfills the content and quality that are prescribed in the specifications of the education. The study shows that a better structure for collaboration between the school and the workplaces is needed. Lack of time and financial resources are the factors that according to the study reduces the possibility?s to (among other things) perform education of tutors, and for the teachers to plan and follow-up the APU-period..

Den i dagsläget mycket komplicerade IAS 39 som bland annat berör säkringsredovisninghade en del till den stora finanskrisen enligt vissa. Oavsett bakgrund så har utveckling av enny redovisningsstandard för att ersätta och förenkla säkringsredovisning påskyndats. Ettförsta utkast av förslag till förändring för redovisning av säkringar presenterades i december2010. IASB som leder arbetet har redan kritiserats, så hur tar användarna ? företagen emotförändringsförslagen? Genom att ta del av företagens skriftliga åsikter är studiens syfte attundersöka attityderna till förslagen i exposure draft IFRS 9 Fas III Säkringsredovisning.Detta är en kvalitativ studie där datainsamlingen består av comment letters i vilka företag harskrivit sina kommentarer och uttryckt sina attityder i olika frågor om förändringsförslagenställda i exposure draft specifikt skrivna angående IFRS 9 Fas III Säkringsredovisning.

Goodwill är ett omtvistat ämne inom redovisning. I dagens samhälle har företag haft friheten att kunna välja vilken regel i anknytning till goodwill de vill använda och det med hänsyn till vilket resultat de eftersträvar. Våren 2004 offentliggjorde International Accounting Standard Board en ny standard, IFRS 3 för redovisning av företagsförvärv. IFRS 3 går ut på att goodwill inte längre är föremål för planenliga avskrivningar utan istället ska företag genomföra ett ?impairment test? som innebär att företagen genomför en ingående analys av goodwillvärdet årsvis.

The structure of the thesis is based on opportunities to attract businesses to the region, the need of establishments in the region and benchmarking with establishment strategies of other cluster initiatives. The identified opportunities are the local business relationship with ABB, the prerequisites of life quality in the region and the availability of financial support. Further on has a number of opportunities to be developed been identified; diversification of the existing businesses, an expansion of the cooperation with universities and to simplify the contact with local authorities. Challenges that HVV is facing is: creating a more dynamic labor market, secure long-term labor supply, spread the image of the brand HVV and finally putting HVVs geographic scope. Two of the identified needs of establishments are strategically important: to establish a third-party logistician and commercializing systems for distributed generation and energy storage.

The aim of this master thesis is to examine which criteria are generally used to guide pub­lic librarians in their acquisitions' decision. The study went ahead in France, principally at La Bibliotheque municipale de Lyon. It also includes a view of some special library services in the social field.Twenty persons were interviewed and an attempt was made to divide their answers into three sections: acquisition routines and criteria for media purchase, how to receive the library visi­tors and their influence on the acquisitions, and, finally, the librarians' own opinions on the matter. One important question was whether censorship is applied and in that case, would it be a deliberately way of acting or rather a spontaneous reaction, more or less unconscious.Censorship in real or manifested through a self-preservative reaction turned out to be a factor closely dependant on the library's financial situation. Many librarians affirmed they would find useful some kind of a written practical library acquisition policy..

What is masculinity and what does it mean to be a man?This study involves two different areas: gender and literary reception. I wanted to find out what students think about masculinity and what possible strategies they use when they read and interpret literature. The investigation consists of three parts: an introductory survey, classroom observations and an ending text analysis based on ten different questions. The investigation has taken place in second grade at an upper secondary school as part of the course Swedish B.

Brands are the instruments corporates use to create and communicate brands reputation. Within the different industries for consumer products intangible assets such as brands are known to have great importance for corporate prosperities. When consumers experiences a specific brand symbolizes best possible value for money, the corporate behind it has managed to create a unique competitive advantage that should be to its full potential. Strong brands can pose the difference between winning or loosing on the market. Due to this brands should be considered as cost-effective instruments since they help create financial advantages such as consumer loyalty.

Society and technology develop together in interaction processes. Because of the development of information technology, the Industrial society has been left behind in favor of a society where information is the key production factor, i.e. the Information society. In the Information society, social functions and processes are organized in networks. These networks integrate geographically separate markets to parts of a complex global economic system.

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.