This study is made, on behalf of Västerbottens Fotbollsförbund, with the purpose to investigate how the 2008 financial crisis have affected the sponsorship to the voluntary sports sector in the Västerbotten region, with focus on the womens elite football teams. The background of this study was to investigate the effect of the financial crisis to help the voluntary organizations in the future. The study was carried out with a qualitative approach as depth interviews with ten people representing both the voluntary organizations and the sponsoring companies, which one was a previous sponsor. To understand and interpret the result of the interviews we used models such as the stakeholder model, the A-ERIC model and a communication model for sponsorship from literature such as Donaldson and Preston (1995), Mitchell et. al.

The Private Equity industry has over the past years been booming and major external environmental changes have made the industry transform rapidly. Increased competition between Private Equity firms is one of the reasons why the industry has been and is being forced to focus more on addition of value through increased operational management. Consequently, the focus of value addition is by some said to be transferred away from deal making and financial skills, and into active operative management. This case study investigates how the portfolio management, and more specifically the measuring and management of performance, is carried out in a number of leading Swedish Private Equity funds with investments in the biotech sector. The biotech sector is characterized by extensive research and development, and many biotech companies often lack income and other measurable financial parameters in the initial phase.

Today there are many studies that have shown positive results in the treatment of ICT at an early age. The focus of the studies vary, and they target everything from the actual implementation of teaching resources in ICT, to student performance with ICT support. Regardless of the amount of studies on the subject, there is no precise strategy for how to implement, working with ICT, integrate ICT in different subjects, utilizing the hardware and software that is or how it will eventually respond to new technologies. This work will there by focusing on trying to develop a basis for further research and hopefully in the future to develop an ICT strategy at a national level.In order to provide a basis, a comparison was made of ten different schools. The schools were entered into a table showing the similarities and differences .

By the year of 2007, 97 % of all listed companies in Europe had a CSR strategy described on their website. As the concept of CSR during the last decades has increased rapidly in popularity, a need to understand how such a strategy can be implemented has followed. While working with CSR in an integrated manner shows similarities to other popular management ideas, such as Lean and TQM, companies applying to a CSR strategy has been shown to be under higher scrutiny from media and NGO:s. Through a case study this thesis examines how these special circumstances of a CSR strategy makes The Body Shop use organizational control to avoid being subject to scandals due to not fulfilling the promises made to its customers. The results show that The Body Shop's commitment to CSR creates a need for a stringent bureaucratic control system that highly restricts the freedom of action for its employees.

Today there are a number of different financing options but few of them are suitable for start-up companies. Business angels are in that case an exception and a suitable investor in these companies. Business angels are individuals who invest in young companies and differ from other financiers in the sense that the collaboration with the company is closer. Business angels are although few in numbers while the young companies often tend to be in most need of funding and has the greatest potential to grow.The purpose of this study is to gain a deeper understanding of the cooperation between entrepreneurs and business angels and to identify which effects the financial gap have on these financial associations.Business angels and entrepreneurs collaboration are hard to interpret and therefore demanded a deeper examination. We thus used a qualitative method consisting of six different interviews in three different cases.The study shows that established collaborations between entrepreneurs and business angel?s seem to be affected by the financial gap to a great extent, which has been expressed in negative consequences.

Abstract: Since the implementation of IFRS, many changes in accounting standards have occured. Companies that follow IFRS must therefore always adapt and change its accountingprinciples according to changes made by IFRS. The latest change that companies must consider and adapt to in their financial accounting is the revised version of IAS 19 regarding pensions. This study aims to investigate if there is a relationship between financial accounting and management accounting due to changes made by IASB. More specifically the study investgates how the removal of the corridormethod and the introduction of IAS 19 as an external approach has affected its management accounting in three large corporations in Sweden.

This study has been assigned by Bengt Hellman who works at the logistic department at IKEA Torsvik just outside of Jönköping. The task has been to develop a new picking strategy for the Oversize area in the CDC-Warehouse. The reason why IKEA wants a new strategy is because they want to minimize the route length for the forklifts when collecting the orders.By evaluating the current strategies on other areas in the CDC-storehouse, study literature within this subject and look at restrictions for the storing of goods, we have analyzed how the Oversize area works today. We compared the gathered information, to how it should be done according to the literature to be able to work out a new functional strategy.Today, IKEA does not have a working strategy for the oversize area because of lack of time and because all the power has been put on other areas were sales rates are currently higher. This have led to lack of organisation at the Oversize area and items are just put were there is space without first analysing were it should be placed.The strategy that we have worked out and introduced to IKEA builds on easiness of understanding the layout, the employees shall know why an item is placed where it is.

On November 1st 2010 the obligatory audit was removed in Sweden for small companies. What factors influence such companies to have their financial reports audited, and what factors exert the strongest influence. Purpose: The authors would like to investigate factors that affect companies with voluntary audits in Skåne län to continue with the audit. The authors also wish to examine the factors that have the strongest impact on the choice to adopt auditing. Method: A quantitative study has been conducted in which aquestionnaire was sent to companies in Skåne Län Conclusion: The factors that affect smaller companies to continue with audit are as follows: Accounting quality, cost, creditors (loans), suppliers / customers, the tax office and distort competition.

Non-profit organizations gain increasing attention in society but their legitimacy often decrease by scandals in separate organizations. Doctors without borders (MSF) constitutes an exception and has managed to retain their legitimacy. The aim of this study was to examine how MSF built and retained its legitimacy towards institutional actors in their environment, when the branch in general is suffering from a crisis of confidence. In a case study, this was done by identifying the institutional pressures on MSF and examining which strategies MSF uses to handle the pressures. The study was conducted through qualitative interviews with employees at MSF and actors in their environment.

This study aims to scrutinize the four major banks in Sweden on how their profit havedeveloped over a time span of 15 years, whether stricter regulations have had anyimpact on financial key ratios and if there is any correlation between the banksprofitability and their risk taking. The period covered is the years 2000-2014. Thefigures are annually and the four major banks are; Handelsbanken, Nordea,Skandiviska Enskilda Banken (SEB) and Swedbank.The findings are that financial key ratios that include net income are pro-cycle whereSwedbank has the biggest volatility over the period and that the three other banks areless, but clear pro-cycle. There are also indications that stricter rules have madeimpact on the volatility of the profitability even though the period covered is notenough to ensure this claim. Nordea has had the lowest and most stable capital ratiothroughout the period and the other three banks lowered their debt-to-equity ratiosignificantly after the financial crisis in 2008.

Introduction: The world is changing rapidly and the uncertainty that characterizes today´s society makes companies preparations for the future crucial. Purpose: To examine how CEO:s in small companies look at the future and what kind of preparations they make in order to meet it. Hereby, our ambition is to find out whether there is a difference between companies working in industries characterized by different degrees of stability. Mode of procedure: The purpose of this thesis has been fulfilled by interviews with four CEO:s from industries characterized by different degrees of stability. Result: The companies working in relatively unstable environments tended to be relatively more flexible and have an emergent strategy formation process, whereas companies working in relatively stable environments displayed relatively less flexibility and tended to have a planning strategy formation process..

Technological advancements in information and communication technologies (ICT) have resulted ina need to use ICT in schools. Sweden has actively promoted ICT in schools since the early 1980's.In Japan, 1994 saw the government's first step towards active promotion of ICT in education. In thisstudy, we have compared the strategies used to promote the use of ICT in elementary and secondaryschools in Sweden and Japan. Our findings suggest that a similar 3-step approach was used in bothcountries: 1, infrastructure; 2, effective use of ICT; 3, implementation of ICT. A significantdifference was found in the way the two countries planned their strategies.

Background: What is a share and what determines the value of a company? This is a constant issue that many in the financial world are facing. Many argue that there has been some decoupling between stock valuation and how the company in question is developing operationally after the financial crisis that the world faced during 2008-2009.Problem: It is important to distinguish between the company and the share. A company that is good and well maintained may not be worth buying only because of it. The share is judged by other elements also.

The aim of this paper was to examine how social workers' comprehension of the need of financial aid exists in, and is influated by, the organisation they work in. To investigate this, we asked ourself questions concerning how the social worker view the way that the finicial aid-system and work surrounding it is formed, whether the social worker's understanding of the need of financial aid co-exists with the percieved common understanding of the work place (do the understandings coincide, do the social worker adjust his or her understanding or is it possible to have a separate understanding), whether the social worker feel that he or she have discretion to influence the organisation and how possible conflicts between different views are handled. We felt that a qualitative method would best help us answer these questions. We therefore interviewed seven social workers working in the same organisation. We then looked at our material from an organisational theory perspective, focusing on the individual in the organisation.We found that the social workers were socialised into the organisation and adapted the norms and values that existed there.

This essay aims to analyse the Markets in Financial Instruments Directive, formally called MiFID, andwhether it improves the situation of the investor, the customer, on the market for securities. MiFID isa directive from the European Union and was implemented by the member states in 2007. Besideshaving the objective to harmonise the European financial market, the directive aims to increasecompetition and efficiency among the markets in the member states.After our initial reasearch in the area we choosed to do a textual analysis and divide the content ofMiFID into three main areas: trading venues, transparency and investor protection. These areas aresubsequently analysed in relation to the investor?s situation on the market for financial securities andthe overall question at issue is whether MiFID improves the situation of the investor.