Aim: Auditors objectivity is an obvious part of auditing, but there is doubts and hesitation in society today because of the corporate scandals that have occurred in recent years. Several researchers suggest that auditors actions and behaviors is connected to the ethical climate within the organization. A relationship that also affects auditors objectivity and independence. This thesis aims to investigate how the ethical climate influence auditors choice of relationship to their clients, by choosing a relational and close relationship or a transactional and distanced relationship. And if the client approach have an effect on the auditors objectivity.Method: A survey was conducted among 232 certified accountants in Sweden.

En studie om hur en ökad kommersialisering inom revisionsbranschen påverkar revisorers well-being. Begreppet kommersialisering representeras av de tre aspekterna marknadsorientering, kundorientering och affärsorientering medan well-being aspekten representeras av lycka, arbetstillfredsställelse och arbetsmiljö. Det empiriska resultatet av studien tyder på att kommersialiseringsaspekterna marknadsorientering och affärsorientering har en positiv påverkan på revisorers well-being.             .

As companies worldwide are in search of competitiveness and larger shares of the market, organizational change has become a key-factor to sustain a competitive edge. But as organizations consist of people, the human aspect of change is not to be disregarded. When change occurs, humans need time to find their new role in the organization, a process that takes time. In this thesis the authors ask themselves what an implementation process of a new managerial role looks like. To answer this question they?ve studied LRF Konsult.

The Swedish construction industry is dominated by men; however this is starting to change. The average age of Construction Engineers is high and approximately 40 per cent of the employees will retire by the year 2015. Currently, female engineers dominate the graduating classes of Swedish Universities but this is not reflected in the Swedish Construction industry.With so many female engineers available, why is this? Does it require a change in company culture and their condition of work to attract them? Is it the attitude towards women in the industry among the employees that has to be changed? Or is it a woman?s thoughts and prejudices of the industry that creates obstacles?The purpose of this final thesis is to describe how contracting Firms in the construction industry can make themselves more attractive for female engineers. To reach the purpose, a study among salaried employees and craftsmen was conducted.

Background: Mass customization has been identified as a competitive business strategy by both companies and academics because of its ability to incorporate the voice of the customer into companies? products and services. Although mass customization may sound appealing, the strategic concept is still developing and Firms adopting this business strategy face several challenges. Production concerns are of high relevance since mass customization implies a high level of customer involvement in the product design. Since the areas are closely linked it is reasonable to ask how a mass customization strategy affects production concerns.

As the media attention society on the world climate change, interest in the environment and social impact has increased. This has in turn made even more companies choose to maintain a sustainability report that contains the three aspects of economic, environment and social impact. The demand for sustainability reports has increased among stakeholders. It has made the companies that establish this form of reports experienced economic benefits. The sustainability report than became a useful way to compete among businesses.

Master Thesis in Business Administration, School of Business Administration, Linaeus University, Finance 4FE03E, Spring 2011Authors: Benni Hansson, Axel SandquistTutor: Christopher von KochExaminer: Sven-Olof CollinTitle: Compensation as a means of monitoring or recruiting ? a study on ownership structure in Swedish listed companies.Keywords: CEO compensation, compensation structure, ownership structure, ownership types, ownership concentration, agency theory, resource dependence theory, managerial theoryBackground: There has been extensive research on CEO compensation, however not a lot on Swedish listed Firms. Many studies have an agency theoretical perception on CEO compensation. In accordance with this, compensation is used as a means to solve monitoring and incentives problems.Purpose: The aim of this study is to examine the role of CEO compensation, by studying ownership structure.Method: To examine the role of CEO compensation we use a multi-theory approach, based on agency theory, resource dependence theory and managerial theory. The companies examined are Swedish listed Firms the in years 2005 to 2009.

The purpose with this thesis is to investigate how Swedish clothing companies create and communicate a personality for their brand. Case studies were conducted with three companies: Nudie Jeans, Koppartrans and J.Lindeberg. These Firms can be considered as established clothing brands nationally as well as internationally. The study found that individualism, logotype and moral standpoints play an important role in the creation and the communication of a brand?s personality.

Scania CV is one of the world's largest truck manufacturer. It is not only the directproduction of vehicles and methods that are important for Scania but also the servicemarket handling spare parts, repairs and workshops. The department Vehicle ServiceInformation construct standard times through work measurement for particularworks in the workshops. The software application STAM is used in the servicemarket to create and store standard times which then are exported to theworkshops' own systems.The purpose of this master thesis is to analyse and evaluate the internal workmeasurement system that includes standard times and the software STAM. Also,based on external analysis and benchmarking of other systems suggest appropriatefuture development within the area for Scania Vehicle Service Information.In order to perform the investigation, interviews and studies have been doneinternally at the departments that are involved in work measurement as well asexternally at Scania workshops.

The notion of Firms interacting with technology is not new; these types of systems were already in place in the mid eighties. E-business users worked with connections between their inbound logistics and procurement systems, and suppliers? order-entry systems. When these connections were described for the first time the vertical links between two, or more, value chains in a value system received more attention in firm strategy. The design of the linkages in the value system was said to be a product of the need for coordination and relative bargaining power.

Scania CV is one of the world's largest truck manufacturer. It is not only the directproduction of vehicles and methods that are important for Scania but also the servicemarket handling spare parts, repairs and workshops. The department Vehicle ServiceInformation construct standard times through work measurement for particularworks in the workshops. The software application STAM is used in the servicemarket to create and store standard times which then are exported to theworkshops' own systems.The purpose of this master thesis is to analyse and evaluate the internal workmeasurement system that includes standard times and the software STAM. Also,based on external analysis and benchmarking of other systems suggest appropriatefuture development within the area for Scania Vehicle Service Information.In order to perform the investigation, interviews and studies have been doneinternally at the departments that are involved in work measurement as well asexternally at Scania workshops.

Scania CV is one of the world's largest truck manufacturer. It is not only the directproduction of vehicles and methods that are important for Scania but also the servicemarket handling spare parts, repairs and workshops. The department Vehicle ServiceInformation construct standard times through work measurement for particularworks in the workshops. The software application STAM is used in the servicemarket to create and store standard times which then are exported to theworkshops' own systems.The purpose of this master thesis is to analyse and evaluate the internal workmeasurement system that includes standard times and the software STAM. Also,based on external analysis and benchmarking of other systems suggest appropriatefuture development within the area for Scania Vehicle Service Information.In order to perform the investigation, interviews and studies have been doneinternally at the departments that are involved in work measurement as well asexternally at Scania workshops.

Many consulting Firms offer tailor-made solutions within complexity management, but these are not general frameworks built upon theories. Carlsberg are dealing with a large complexity within their one-way glass bottles, as they are growing by acquisitions, and are not attained enough economies of scale. This thesis balances the packaging complexity, with platform theory as a foundation. Twelve platforms were developed at Carlsberg, containing 21 bottles, and the calculated savings potential for applying these are EUR 28,9 million..

Scania CV is one of the world's largest truck manufacturer. It is not only the directproduction of vehicles and methods that are important for Scania but also the servicemarket handling spare parts, repairs and workshops. The department Vehicle ServiceInformation construct standard times through work measurement for particularworks in the workshops. The software application STAM is used in the servicemarket to create and store standard times which then are exported to theworkshops' own systems.The purpose of this master thesis is to analyse and evaluate the internal workmeasurement system that includes standard times and the software STAM. Also,based on external analysis and benchmarking of other systems suggest appropriatefuture development within the area for Scania Vehicle Service Information.In order to perform the investigation, interviews and studies have been doneinternally at the departments that are involved in work measurement as well asexternally at Scania workshops.

This study aims to build a deeper understanding on how shareholder value is created in Private Equity investments, especially during the holding period. The study is a qualitative study of the buyout of the access security company Bewator AB made by the Swedish Private Equity firm EQT in 2002. The buyout became highly successful due to various reasons. The study draws the conclusion, contrary to popular belief, that Private Equity Firms create value through taking a long term view on business developing rather than being short term value destroyers. Incentive alignment is another important factor..