Sustainability reports have during the last decade had a strong development. Both in terms of establishing a sustainability assurance, in its form, and get it assured together with standards, principles and regulations which organisations and accountants have utilized. The growth of sustainability reports and the choice of getting them assured have in particular favoured the accounting business. Due to this result, some critics have voiced that assuring a sustainability report gain accounting firms more than it gains the actual organisation. Other say that it is necessary in order to increase the credibility and the eligibility of the report, while it also has become a requirement from stakeholders.

Lojalitet gentemot arbetsgivare har tidigare ansetts vara en merit för anställda, medan det i dagens arbetsliv kan upplevas vara mer av en belastning. Lojala medarbetare får ofta en sämre löneutveckling och blir mindre attraktiva på arbetsmarknaden än de som med jämna mellanrum byter arbetsplats, vilket kan vara en orsak till att organisationer idag har problem med personalomsättningar där individer lämnar sina anställningar i snabbare takt än vad som förväntas. Detta ställer höga krav på organisationer att arbeta strategiskt med sitt personalarbete för att rekrytera rätt personal samt behålla dem. Studiens syfte var att undersöka varför vissa individer är mer benägna till att lämna sina organisationer än andra. Detta genomfördes genom att kvantitativt studera variablerna organisationsidentifikation, upplevd yrkesstatus och dess korrelation med individens intention att lämna sin organisation.

In recent years, increasing emphasis has been placed on streamlining the supply chain. Keeping inventory and warehouses is considered to be a waste of resources. It is however difficult to completely eliminate the need for inventory and warehouses in a supply chain. The purpose of warehousing is to provide a service for the customer. By keeping what the customer demands in inventory it is possible to make a quick delivery when a need arises.

Although previous research conclude that mergers and acquisitions do not always lead to improved profitability or increased shareholder return, the number and size of M&A?s is steadily increasing. In this thesis we examine why an acquirer pays a price higher than the market value. Can accounting data explain the size of the premium? 618 European transactions between 1997 and 2008 are examined and relationships between the targets? accounting data and the premium is analysed through statistical regressions.

Syftet med denna uppsats är att studera om Handelsbankens vinstandelsstiftelse Oktogonen ger upphov till motiverade anställda samt om Oktogonen och bankens låga personalomsättning har ett samband. Studien bygger på en fallstudie. Datainsamling har skett genom främst intervjuer och tidigare forskning i form av böcker och artiklar. Resultatet har visat att viktiga faktorer för att uppnå en låg personalomsättning inom banken bland annat är en decentraliserad organisation samt att anställda känner en trygghet till sin arbetsgivare. Oktogonen påverkar i begränsad utsträckning, dock främst äldre medarbetares rörlighet..

The DuPont formula is one of the most well known and basic tools used for financial statement analysis and is highly useful for understanding firms strategies and operating environment. Previous studies on American listed companies have also shown that analysis of the changes in the DuPont components is useful in forecasting contexts. In this thesis we test whether disaggregating the change in return on net operating assets provides incremental information about future performance for Swedish listed and not listed companies. We find that the change in asset turnover is a leading indicator of increased profitability for both listed and private companies, regardless of size. We also find evidence that the usefulness of the disaggregation for understanding future performance is greater in capital intense industries and lesser in service industries..

Frigoscandia Freezer AB have seen themselves as an entrepreneur company for a long time, but have lately begun to realise that they have to go against a more administrative era. With that insight they have begun to examine their enterprise in order to achieve this. The division Team Spare Parts has started a project with the intention of checking-up the inventory management, and improving it for the future. To get support for this and other point of views, they decided to let us do our exam thesis as a part of the project.The first part of the thesis deals with the appropriate inventory theory. All calculations in the other parts of the thesis have been based upon this.

In the beginning of the 21th century several successful companies filed for bankruptcy. These bankruptcies have been known as large accounting scandals and the largest scandals did Enron and Worldcom stand for. These bankruptcies arose without any warning signal from the auditors about the companies? financial problems and their inability to continue as a going concern. The bankruptcies damaged the reputation of auditors and broad criticism has developed at the auditors? inability to discover companies? financial problems and their unwillingness to reveal a going concern opinion in the audit report.

Denna uppsats behandlar hur företag motiverar sina anställda för att öka lojaliteten. Vi har valt att studera detta utifrån ett ledningsperspektiv. Vi har undersökt två tjänsteföretag eftersom det är extra viktigt att de anställda är motiverade i kunskapsintensiva företag. Vi har gjort en fallstudie och intervjuat VD:n på JOB Media & Reklambyrå AB och avdelningschefen på KPMG i Luleå. I vår undersökning har vi kommit fram till att motivationsteorierna vi behandlat tillämpas i stor utsträckning i de företag vi undersökt.

Det övergripande syftet med studien är att undersöka och analysera socialsekreterares erfarenheter av att arbeta inom sektionen för myndighetsutövning inom barn- och ungdomsverksamheten för att få en inblick i hur de själva upplever och påverkas av eventuella hinder respektive möjligheter i arbetsmiljön. Studien bygger på kvalitativ metod och består av enskilda forskningsintervjuer. Samtliga socialsekreterare i studien beskriver sin arbetssituation som väldigt tuff med ett högt ärendeinflöde som är svårt att påverka. Många menar att det är svårt att hinna med arbetsuppgifterna inom de tidsramar som finns reglerade i socialtjänstlagen. Av resultaten i studien framgår det att socialsekreterarnas arbetsmiljö präglas av olika kulturer som inverkar på varandra, begränsar socialsekreterarnas handlingsutrymme och genererar stress.

This paper?s objective is to investigate whether Modigliani and Miller (MM) I & II proposition from 1958 with regard to capital structure, is still valid among public Swedish firms.We have chosen the 63 firms on the Stockholm Stock Exchange (OMX) that Affärsvärlden magazine?s general index (AFGX) has categorized as industrial firms. We based this selection on the assumption that these firms are relatively capital intense and have a clear focus on production and, therefore, mainly uses capital structure as a mean to finance their production and not as a means in itself.To be able to fully evaluate these firms we have calculated the current key ratios based each firm?s annual report. To make the figures comparable across the entire population we adjusted them to each firm?s turnover.The results we have reached concur with MM?s proposition I regarding capital structures independence of the firm value.

Communication, information and marketing are three of the main prerequisites for companies that want to increase their turnover. The everyday work for a Forest Manager within the forest owners? association Mellanskog consists to a large part of interpersonal communication, either by close vicinity contact or by phone calls. Interpersonal communication is time consuming and resource intensive. If the flow of information, communication and marketing does not function well then there is a lack of a base for development.

The professional football clubs can today be compared with company with profit aim, but the difference is that they also want to achieve sporting successes. In ten years, the Swedish Premier Division´s turnover has more than doubled and because of the strong economic development the license of elite was introduced. The license of elite´s criteria means that professional football clubs must have positively equity and requirements on approved or authorized auditor. Most of the professional football clubs are run as a non-profit association and legislations for these are relatively unclear compared with limited companies. The purpose of this study is to create understanding for how the audit process is implemented in professional football clubs compared with a limited company.

The purpose of this thesis is to understand the reasons to why management consultants choose to leave their positions at large and established management consultant companies. The empirical data are made up of eleven interviews with men and women, both management consultants that have left their previous positions as well as a consultant who has chosen to stay with her first company and a representative from one of the large companies active within the management consultant industry. We have used the Job Embeddedness Theory combined with theories about identity, legitimacy, institutional norms and gender in order to understand the thoughts and reasoning behind the management consultants´ resignation. We have found that issues with the work itself and characteristics of the industry prevent the management consultants from being embedded within the management consultant company. Rather, some of the characteristics of the industry such as ?up or out? and the need to constantly perform work as a ?pushing-out mechanism?.

The purpose of this thesis was to illustrate the use of internal marketing in the hotel industry. It was decided to conduct a case study on two hotels in the same region, Quality Hotell Statt and Pite Havsbad. The case study is based on personal interviews with the managers of each hotel, who have the ultimate responsibility of the internal marketing work. The research questions were based on why the hotel industry work with internal marketing and how the hotel industry work with internal marketing. The study showed that the hotel industry work with internal marketing on daily basis to get low employee turnover rates, increased employee job satisfaction and high quality services.