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.

Background and problemThe biggest difference between companies and non-profit organizations are their purposes. Companies? purpose is to generate profit to the shareholders. Non-profit organizations do not have any shareholders and their purpose is to offer service to receivers of benefits.There are a lot of non-profit organizations today and the competition for the donations is rough. Non-profit organizations can influence the publics? decision of who to support by creating a financial reporting that appeal to the public.PurposeThe purpose of this essay is to examine how non-profit goals are measured in non-profit organizations and if there are a practice on the subject.MethodologyWe choose a qualitative approach as we wanted to understand the reality by explaining it with words.

Mass communication today stands for a great number of information in the developed welfare state of Sweden. This was also the case during the social and economic financial crisis in 2008-2011. At this point, the majority of the population chose to turn to the newspapers to look for further information. This essay seeks, in a comparative and theoretical way, and with the help of two theories of nationalism, to understand how the Swedish culture and tradition can be ex­plained via newspapers, and in what way these portray nationalism. What it also sets out to in­vestigate further is what kind of impact it might exercise over the population in its position as one of the leading providers of information.

The question of whether financial analysts can forecast stock movements or not has been widely debated for many years. This study examines if an investor has been able to receive an excess return by following financial analysts? recommendations. We continue by studying if an investor has been able to earn a different excess return by following different types of recommendations. The study includes more than 15,000 recommendations made by 10 first tier banks and brokerages on the Swedish market during the years 2003-2007.

Variations in fertility have caused a problematic situation in Sweden among other European countries. According to the Council of Europe we are facing an economic and demographic challenge, when the baby boomers of the 1940?s are retiring. Economists have for a long time studied the connection between economic factors and fertility, and several studies have found a correlation between business cycles and birth rates. This connection is again of current interest 2008, when a financial bubble bursts at the same time as a baby boom occurs.

It is important for every store to have a good financial performance which can be affected by the average purchase and the number of customers in the store. Customers shopping experience can affect both of these factors and therefore it is important for retailers to know about how an in-store environment can affect this experience. The purpose of this study is to give retailers an indication of the importance of consumers' shopping experience and how this may affect the store's financial performance. To study this subject an in-store survey was conducted in four grocery stores in Stockholm where a total of 320 consumers answered a total of 41 questions about their shopping experience. By sales data it was possible to conduct a statistical analysis to see which variables regarding consumers shopping experience influenced the average purchase.

In this essay, we examine the new form of loan which is called ?SMS-loans? which is in understanding terms ? ?text message loans?. This was established in Sweden in 2006. Income-loans are fast loans taken during a short period, usually up to 30 days. Costs which are additional to the loan are interest and fees.

Problem Discussion: Today the banks manage three central products: mutual funds, mortgages and bank accounts. Banks have authority and credibility, the services and the products they offer and sell can sometimes be difficult to understand. Customers are offered a large number of investment options with varying risk profiles. These developments have created an increasing need for knowledge and information among customers. The financial advice that the financial firms provides, remains a very important activity from a customer view.

Title: Food companies' work with CSR and its impact on consumer purchases of organic productsLevel: Final assignment for Bachelor Degree in Business AdministrationAuthor: Maria Nilsson and Mikaela JaredalSupervisor: Agneta SundströmDate: June 2015Aim: The study aims to understand and describe how food chains affect consumer choice to buy organic food and how it affects their buying behaviour.Method: Firstly a qualitative study was conducted. It consisted of six semi-structured interviews with store managers and employees on Willys and Coop in Sala and in Nyköping. Secondly a quantitative study was performed in the form of a questionnaire with 80 consumers in Willys and Coop stores located in Sala and Nyköping.Result & Conclusions: We have seen that price is important when consumers decide whether to buy organic food or not. This has been noticed by the food chains who work actively with being able to offer organic food at lower prices. Other factors that affect the consumers choice to buy organic products are offers, displaying and advertising.

The paper is a discourse analysis of the liberal environmental discourse in Sweden today. It is based on articles in two of the main liberal Swedish newspapers, Dagens Nyheter and Sydsvenska Dagbladet, and a liberal periodical, Neo.The purpose of this study is to analyze how the environmental problems that have been produced by the industrialised society, especially global warming, are seen upon in the liberal discourse in Sweden today. The theoretical point of departure is a discourse analysis that as a method seeks to analyze the material to reveal what assumptions the discussion departs from, and what assumptions the discussions reject.The thesis concludes that the main trends in the discussions are to position the environment against the financial system and state that the capitalist system is the only system that can solve the environmental issues. The existing environmental problems are not denied, but constantly belittled and only considered to be a problem if it poses a direct threat to humans. The solution for these environmental problems is believed to be the strengthening of the financial system and the development of new technologies..

Title: The way to successLevel: Final assignment for a Master?s Degree in Business AdministrationAuthors: Larisa Glazkova and Veronika LarssonSupervisor: Jonas KågströmDate: 2011 ? JanuaryAim: Many companies are started each year, but only some of them are successful and generate worthwhile profits. Many new companies do not survive the first few years. The purpose of this thesis is to identify factors that can lead to success for small and medium-sized enterprises in Gästrikland.Method: We analysed 559 interview surveys that were collected during the years 2004-2010 and success factors were defined. Additionally, financial reports from the database Retriever were analysed.

Financial exploitation of children worldwide is a global problem, causing consequences for both the national economy and labor market, as well as the working child who is deprived of its rights of education and normal development. Pakistan has several national laws in order to work against and to regulate the existence of child labour. Another important mechanism to fight the financial exploitation of the children is the UN Convention on the Rights of the Child. This Convention was ratified by Pakistan in 1990. As a result, new national laws have been admitted, already existing laws have been amended, educational projects have been established and the common knowledge on the problems regarding the subject have attracted a lot of attention.

Aim: Team spirit is a concept often used in both managerial literature and in other contexts where the efficiency of a group is discussed. Despite the fact that team spirit is used as a selling point for courses, books and seminars, no unambiguous definition of the term is available. The purpose of this thesis is to clarify what team spirit means to individuals within companies and team sports. Method: The thesis has been carried out using studies of available literature, which has been compiled into a conceivable model of what team spirit may imply. From this model a poll has been made, and handed out to individuals within companies as well as team sports. After having compiled the 37 replies, correlating answers has been sought after within each group of respondents. Result & Conclusions: The result shows us that there are varying opinions of what team spirit is, and generally accepted definitions of closely related ideas like cohesion and group development has to the respondents not been able to form a satisfying description of what team spirit means.

The requirement on audit was introduced when ownership was separated from management. The situation that arouse was that not only the owners, but also the stakeholders, required information about the company?s financial position. On this basis the audit would contribute to quality assurance of the financial information. One of the auditor's functions is to assess an ongoing stakeholder opinion.

The purpose of this study is to ? through a discourse analysis ? examine how the parliamentary committee ? Ansvarskommittén ? legitimizes the need for merging administrative regions. The committee?s investigation is what underlies the present debate on regionalisation and the merging of regions in Sweden. To carry out this discourse analysis, I have used ?What?s the problem represented to be??, by Carol Lee Bacchi as an analytical framework.