Purpose Based on the new comprehensive income due to changes in IAS 1, the authors aim to describe how a listed corporate accounting is affected by IAS 1 and the new income statement.Methodology This study uses an inductive approach with a combination of qualitative and quantitative data, using financial rapports from the investment company Latour. This case study is based on Latour?s all published financial statements under the period 2008 to 2012.Result The study resulted in different observations of Latour's operational and financial performance, share price trends as well as ratios. The study's authors can see that Latour's net income and comprehensive income differ due to changes in IAS 1. They can also observe the effect of clean surplus in Latour?s income statement.

The purpose of this study has been to maintain a deeper understanding of how unestablished, professional musicians can get discovered by the music industry by communication, branding and positioning of their brand at social media.We found that fans have a greater impact on unestablished musicians than we previously thought. They have to create an identity for their brand, keep active on social media and engage their fans. Musical artists must maintain an ongoing dialogue to keep their fanbase, preferably with emotions involved. No fans equals minimum attention from the industry. Uniformity and professionalism is also important, because it evokes seriousness.

In non-profit organizations, surplus of the organization goes back to the organization's members. We have noted that Hyresgästföreningen initiated a change in 2005 when the organization merged its local membership registries to a national registry. There are few studies explaining how non-profit organizations are using management in an organizational change. What happens with the business management at an organizational change that is similar to the change in Hyresgästföreningen? The aim of this thesis is to explore how the governance of a nonprofit organization is changing at an organizational change.

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

The financial sector is an important part of the infrastructure. As a consequence of deregulations on the financial market, several new actors have entered the market. This has made it even more important for banks to identify the factors that are decisive when customers chose a bank. The purpose of this thesis was to clarify which factors that are decisive to students choice of bank. A survey was performed among students at Luleå University of Technology.

The purpose of this study has been to examine how collaborations between clothingcompanies and fashion designers can influence their brands. Our ambition has been todescribe this phenomenon by describing how collaborations can affect and influencethe clothing companies? brand identity, image and positioning. Furthermore, we wantto describe how these collaborations have changed the fashion industry and what thefuture holds for it. We find this topic relevant since collaborations are becoming anadvantage for companies in a competitive industry that is constantly in change.

Forces of innovation alter the course of many industries. Currently there is a restructuring of the Swedish energy sector due to deregulation. This in combination with advanced technologies generates an innovative and a highly changeable environment. The result is differentiation of services and products. New actors are emerging and corporations grow larger.

Background: Many different parties in the society are affected by the financial information delivered by the companies. Therefore, different interests want their ideas to have an impact on the accountning standards. The construction of the accounting standards are illustrated as a pure political process, where lobbying and conflicts of interest are determining factors. Purpose: The purpose is to understand the underlying interests behind regulation of financial accounting in Sweden and how these interests are manifestated in the establishment of accounting standards. Method: The thesis is designed as a casestudy of the regulation process which induced the legislation of the Årsredovisningslagen 6 kap 1 § 3st.

This study finds that the Swedish Government has a process for purchasing financial advisory services that is more transaction-oriented than the corresponding process at a Swedish private equity firm. The conclusion is supported by previous research comparing public and private sector purchasing processes. However, the differences between the two purchasing processes are not as significant as one might believe given the fact that the Government, unlike the private equity firm, has to operate under the Public Procurement Act (LOU). The tendency of the Swedish Government to apply a more relationoriented purchasing approach than expected is most likely driven by the fact that this represents the established professional norm for purchasing of professional services in the private sector. As LOU and the professional norm impose contradictory influences on the Swedish Government?s purchasing of financial advisory services, the final outcome depends on which of the two forces that dominate..

Female musicians and actors are being disadvanteged in the music industry, because of standards that prevents women from participating on equal terms. Unequal distribution of resources and status depends on power structures which creates an hierarchy. This study is about how an organization, Femtastic, works for equality and diversity in the field of music, how they experience their positions and their possibilities. Also how they relate to the cultural policy objectives. Femtastic is trying to create a structural change in the male-dominated music industry.

The case study we conducted describes market for transmission of terrestrial digital TV. The purpose of this study is to find out what hinders potential entrants from entering the market as well as to discuss possible competitive strategies for potential entrants. Our conclusion is that even though the market for transmission of terrestrial digital TV can be viewed as attractive due to its fast growth, there are barriers to entry that block companies we identified as potential entrants from entering the market. The industry experience of the current market players (Teracom and Boxer) along with their knowledge of the consumers and the fact that Teracom is a multi-business company are some of the factors to be taken into consideration. Switching costs is the most important barrier to entry for the industry.

Corporate Social ResponsibilityThis thesis intends to exam the strategic use of Corporate Social Responsibility within fifthteen different companies, classified/divided into three various industries. The aim is to compare the three different industries, to look for disparities and similarities in their use of CSR. The disseration looks into both variance and resemblance in the use of Corporate Social Responsibility between the companies within the same branch of trade and between the industries.The industries of intrestThe three industries that the study has focus on is consumer, manufacturing and service related industries. Where the consumer industry is classified as companies with direct sales towards private consumers, the physical citizen. The manufacturing industry is classified as companies that manufacture products but that does´nt sell their products directly to the regular consumer.

Despite the fact that mandatory financial auditing has been abolished for small private public companies in Sweden we still see this service being used by these firms. Earlier research, papers and published articles tend to focus on the abolishment of the mandatory audits seen from the accountant?s point of view. There has however been less emphasis on the fact that 85 percept of the companies relived from the mandatory audits still utilises this service. We think that we have found a new and until now unexplored angel on this subject, and the purpose of our study has been to explore what the Swedish bank officials and what the Swedish Tax Agency?s officials think that they have to gain from a mandatory financial audit.The scientific method used in the study is deduction due to the fact that existing theories has been used to form the hypothesis.

Alien plants that have intentionally been introduced to an area for cultivation in public or private gardens constitute the primary pathway of introduction for invasive alien species that spread into nature. Garden owners want species that have satisfying characteristics, these characteristics are often also linked to plant invasiveness. Thus, the horticulture industry plays an important role by making scientifically based decisions and phasing out invasive plants and replacing them with alternative species with satisfying characteristics, but low risks of becoming invasive. This thesis aimed to examine the sale of and the attitudes towards alien plants in the horticulture industry in Sweden. Alien terrestrial plants identified to have a severe risk, high risk or potentially high risk of spreading and becoming invasive according to ArtDatabankens assessment, were examined to see if they were for sale.

The purpose of this paper is to view Karlstad Municipality and their financial support to non-profit organizations within equestrian sports. Despite the varying representatives of various equestrian sports in Karlstad, there seems to be a single beneficiary within the sport when it comes to financial support from the municipality. The policies and plans concerning cultural development are directly compared to the Karlstad Municipality and its contribution to these organizations within equestrian sports. Through interviews and reports I have studied the process of financial support from the Karlstad municipality using an intersectionality theory based on Nina Lykkes guide on gender studies and feminist theory. Pierre Bourdieu?s theories on field, habitus and capital are also used as a method to enhance the understanding of equestrian sports and its role in modern Swedish society. The conclusion is that the Karlstad Municipality is, for a several of reasons, promoting non-profit organizations within equestrian sports, which are operating as riding schools.