Since 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS). The purposes of these standards are to accomplish international harmonization of accounting rules to make financial reports more comparable. However, recent research has shown that some firms tend to use goodwill strategically in a business combination by manipulating the acquired assets and consciously allocate the intangible assets to goodwill to reduce the depreciation in the income and decrease costs. This phenomenon may reduce the comparability between financial reports and thus has an opposite effect on the purpose of IFRS and IAS.The aim of this study is to show how the companies involved in this study allocate goodwill strategically. Furthermore, the introduction of the new standards has contributed to that goodwill now is a subject for impairment test, therefore we want to show whether this affected the comparability of the companies in this study.An empirical study was conducted, based on interviews with four Swedish managers.

The purpose of this study was to examine two relatively similar product industries, of which one is successful in its commercialization and the other one is not successful. The two industries observed in this paper are both Swedish industries, and both of them produce slow moving consumer goods for the luxury consumer. The successful industry is represented by the Swedish fashion industry, more precisely The Swedish Fashion Wonder (TSFW) - a term describing the success of a specific coalition of fashion designers from Sweden. The unsuccessful industry is represented by the luxury watch industry in Sweden (LWIS). The method used to examine the two industries' inequalities is based on a qualitative study, consisting of in-depth interviews with industry expertise from both of the industries.

This study has the purpose of looking at the current and future position of record labels from a context involving the technological developments, while the opportunities for the artists are changing. As the actors inside them music industry find themselves in an ever changing climate where traditional supply chains are threatened by new technology, the record labels need to change the way they work in order to maintain their existence in the music industry. The study has been conducted by interviewing a number of people involved in the music industry, by using a qualitative method approach. The conclusion of the study shows that the traditional way of doing business by treating music as a product that makes revenue is gone. Instead the labels have to take on new roles formerly run by third parties in order to survive and be profitable, especially since artists can now in control of activities that used to be controlled by the record label..

The meeting industry is a growing industry around the world, and the technological development in recent decades is one of the contributing factors to the increased travel opportunities and meeting industry's expansion. It can be assumed that the technology could replace some of the personal meetings, but humans have always had a need to meet in physical locations in work related purposes, therefore there is no evidence that personal meetings will disappear. Technological development should be seen as complementary rather than a substitute to the existing professional meetings. Public and private sectors within countries has drawn attention to meeting industry's potential, as favored destinations in terms of economic administration, image creation, expansion and acquisition of further market share in the global market. Meeting industry is complex precisely because there are so many different actors and stakeholders that integrate.

Background: During the year 2002 approximately 27 000 people lost their jobs because of companies filing for bancruptcy. In 2002 the number of companies filing for bancruptcy in Sweden were 6740. This is approximately twice as many as in the year of 1974 when the first major study concerning bancruptcies in Sweden was carried out. The accumulated amount of unpaid bancruptcy claims for the period 1991 ? 1997 was 51 billion SEK.

The purpose of our essay is to develop an understanding and an insight for the fashion industry. We want to examine what the creative industries can learn from the unique position that fashion hold in a field between commercialization and art. We used a theoretical ground to enlarge our understanding for the distinctive place that fashion holds. To gain further insight in the fashion industry we complete the theory with empirical facts. The empirical facts were collected through a qualitative method with deep-going interviews.

Today, social media is used mostly by people in their private life. However, companies are more and more tapping into the area of social media. To this date, mostly B2C companies have been successful in their social media strategies. This qualitative thesis aims to investigate how B2B companies can benefit from using social media as a means to communicate and build relations with their customers. The medtech industry has been chosen as the object of study.Through depth interviews with people in the medtech industry and social media experts, data has been collected in order to answer the questions of (1) how ready customers in the medtech industry are to receive information through social media and (2) how companies can build the best possible social media strategy.

The tourism industry is a young industry in Sweden but important for the economy and a large part of the field is mountain tourism. Marketing a place is called destination marketing, which has become a huge phenomenon and an important part of efforts for promotion in the tourism industry. The entrepreneurs in the tourism industry are an important part, as these are a big part of the destination. Their marketing and communication becomes a force to reckon with in order to attract tourists to the area. The purpose of this study is to examine how entrepreneurs through destination marketing reach their target market and with the intention to identify marketing channels that the entrepreneur uses.

This study examines the connection between Sweden`s crime rate and financial aid, focusing on the effects of social spending on different types of criminal activity in the Swedish municipalities between 2000 and 2022. Using theories such as social support theory and utility maximization, the study investigates the relationship between economic assistance and crimes like theft, attempted murder, drug offenses, and assault. The results suggest a complicated relationship: financial aid is associated with a rise in drug offenses and assaults but a decrease in larceny and robberies, when controlling for all observed and unobserved time invariant factors in the municipal factors (a fixed effects panel data model). However, when we test our model for robustness, the effects disappear meaning that other factors that are time varying in the municipality are biasing our estimates. Examples for this may be factors like peer pressure, substance addiction, and socioeconomic conditions that have a considerable impact on criminal conduct, financial aid alone may not be adequate to curb crime.

In today?s society, it becomes more common with tablets, that makes us interact with computers in a whole new way. For example these are used to read and write e-mails, surf the web and playing games. Another manner of use of these tablets is to read and edit PDF documents. PDF handling is often meant to be used in books and inregular text documents, but it could also be used in the management of drawings.An industry that would benefit greatly from the use of tablets for this purpose is the con- struction industry.

This essay examines the process of fair value accounting of financial assets in a Swedish commercial bank, in contrast to the theoretical approach stated by IASB. The theoretical background contains a review of the academic standpoint on fair value accounting and historical cost accounting, a detailed description of fair value accounting according to current and future IASB regulation and on the American FAS 157 regulation. The empirical case study describes the process of valuing and classifying financial assets into level 1 and level 2 of the fair value hierarchy. The analysis describes how the legal requirements for classification are interpreted and applied in practice when valuing bonds and derivatives. The authors provide an explanation as to why the majority of financial assets are valued mark to model rather than mark to market as well as a suggestion on how the share of market valued assets can be increased..

Despite ongoing efforts toward equality, persistent wage gaps between men and women in Sweden still remain, particularly within male dominated industries, such as finance. Gender equality is a prominent topic in public discourse, yet progress towards achieving equal pay between men and women continues to be slow. This study aims to contribute to the research area and offers a unique perspective by examining gender related expectations from both men and women, managers and employees. The purpose of this study is to investigate whether, and if so how, gender related expectations influence salary setting processes in the Financial industry. Through a qualitative study based on semistructured interviews, the study explores how both employee?s and manager?s gender related expectations affect attitudes, salary negotiations and potential outcomes of salary setting.

The purpose of this study is to investigate the proposed leasing standard's potential effects on stakeholders' financial key ratios and estimated bankruptcy risk via prediction models based on accounting ratios. This is achieved by adjusting the financial statements in accordance with the three most widely used ways of dealing with operating leases at date; capitalizing using a multiple, capitalizing through a present value method and to not adjust for them at all. Since the discounted method is said to reflect the proposed standard the closest, this version will be compared against the two other versions. The research is based on Nordic retail companies due to their high share of leases. The study shows that the unadjusted key ratios and estimated bankruptcy risks tend to be too low and would therefore deteriorate in combination with the new standard, when again the multiple method results in too weak key ratios and high estimated bankruptcy risk and would therefore tend to improve in combination with the new standard.

The Swedish labour market seems to be more gender equal today than what it has been before. A gender equality intervention as the practice of an equality plan is one of the strategies that have been used in the workplace to achieve equality. This study aims to examine women?s work experiences in purpose to identify gender patterns in working life in a comparison between the trading industry and the academy. Central aspects in this paper concerns opportunities for development, space in the workplace and expectations associated to gender.

This thesis aims to investigate if peer-groups based on industry classification perform as well as, or better than, peer-groups based on other measures that represent factors affecting the price-to-earnings multiple. In contrast with previous empirical studies, a solid theoretical approach is used in defining which factors, according to valuation theory, affect the P/E-ratio. The factors identified as explanatory are accounting measures, risk and growth. Furthermore, we have recognized several measures that represent these factors. These measures are tested for accuracy of prediction in terms of the P/E-ratio for peer-groups based on these measures relative to an industry classified peer-group.