Background: Internet is a new phenomenon; small companies have only used Internet a couple of years. Internet created a lot of new possibilities for the companies. Internet is a new marketing and communication channel for the company. Purpose: The purpose of this thesis is to examine how small companies can use Internet as a strategic tool. Another purpose of this thesis is to generate a better understanding of the application of Internet in small companies.

Purpose: The purpose with this empirical study is to investigate how many companies have chosen to apply the K2 framework and see why the remaining companies have chosen not to.Methodology: A choice of a quantitative approach has been applied to collect information and create a foundation for the problem. Furthermore a qualitative approach has been selected to cover the remains.Theoretical perspective: This section contains a presentation of the agency theory, the institutional theory, the k-project and a comparison of K2 and the existing regulation.Results: Three out of 143 companies applies BFNAR 2008:1. 13 out of 143 companies use self-generated intangible fixed assets. Out of 29 contacted companies only three know about K2. The 29 companies are from various lines of business within an area.Conclusion: The conclusion of our research is that the majority of the companies did not reject to use the K2 regulations.

The swedish rule concerning the treatment of employee stock-options have changed and the new wording of the rule will be applicable for the first time in 2010. The previous wording of the rule stated that the employee shall be taxed for the stock-option when moving abroad, even if the option is not exercised. The Swedish Skatteverket and Regeringsrätten have found that this rule is in conflict with the free movement of persons within the European Union. The new wording of the rule states that the employee shall be taxed when the option is excercised, no matter where the employee is situated. A state`s right of taxation of a stock-option determines wheter and to what extent the employee stock-otion derives from that state..

The purpose of this paper is to examine and analyze past development of mutual funds in large and small mutual fund companies and see if there are any differences between these two segments. Limitations on the number of funds have been made by choosing Nordic mutual fund companies that invest in emerging markets over an 11-year period. The study is made on 66 mutual funds managed by 13 mutual fund companies in which the segment of small fund companies includes seven fund companies with assets under management less than 100 billion SEK and the segment of large mutual fund companies includes six fund companies with assets under management more than 400 billion SEK. In the comparison of the segments the Sharpe ratio has been used to calculate the risk-adjusted return. The study shows small differences of the risk-adjusted return between the segments.

The purpose with this thesis is to analyse different factors that can explain district heating prices for energy companies in Sweden. We are further interested in examining if the prices is affected by the use of industrial waste heat in their production and the company?s ownership structure. The method applied is a multiple regression analysis using a panel data set of 50 companies over 5 years (2008-2012). The data used is yearly data obtained from the Swedish district heating association.

Background: Relationships are really important for companies in order to becompetitive today and in these relationships is it important to feel trust to the other companies. There is therefore necessary to find out how companies work to create trust between themselves and their customers.Purpose: The purpose of this report is to examine and explain how staffing companies work to build trust in their relationships with B2B clients through examination of the conceptual model, creating a theoretical contribution.Research question: How do recruiters at staffing companies work to create trust between themselves and the customer?Methodology: The study adopted a quality research method with a deductive approach where the focus wasg on describing and analyzing. The data was collected primarily through semi-­?structured interviews.Research findings: Through the study?s interviews and their results is it possible to see that staffing companies in Växjö is working with trust.

Background: The valuation of Biotechnology companies is difficult in many ways. Patent and human capital are hard to value and also there is a great uncertainty about the success of the compaines research programs. Are traditional valuation models really useful when it comes to research companies or do they result in false values of the companies? Purpose: To study what values different valuation models gives biotechnology companies and how they correspond to the market value. Method:We have studied financial litterature och found the most common used models today.

AbstractEver since Sweden joined EU Swedish law has to be compatible with EU law. Swedish law cannot state anything that may restrict the freedom of establishment. This means that companies are free to change their resident within the EU without any restrictions. National rules regarding exit tax states that companies who wants to move their business out of Sweden is taxed as if their assets has been disposed of at the exit time. These rules have been found to restrict EU law according to case RÅ 2008 ref 30.

Our everyday life is becoming more active and the activities we perform influence the way we dress. Due to an increase in activities undertaken in an urban environment, demands are changing and the need for active wear that meets the new demands follow suit. The four characters represented in the research can be seen as a reflection of the functional features needed, including base layer, mid layer/insulation and shell.Despite the increase in activities, most of our clothes are still constructed on static dummies or drafted on a table in 2D and the main developments within the active sportswear field is driven by material innovation. By creating garments on a body in movement, my aim is to develop new functions and expression in active sportswear through construction.Construction methods in active sportswear are examined and understood through observations and reconstructions and constitute the foundation of a study of movement for a design recovery.The movement and features required for leading an active urban life sets the direction of the development of new func- tional garments. A series of trial and error sessions and draping fabric on a live model in movement created the prototypes used in functionality tests to establish their feasibility.

The purpose of this study was to examine some teachers thought about the educational indoor environment in free preschool. With free preschool this study means a Swedish specially adapted to parents/adults and their children and for a typical type of children who are 0-5 years old. Questions to the study were:? How do some teachers in free preschool perceive that they are adapting the preschool indoors environment to children and learning?? How do some teachers in free preschool perceive that they are adapting the preschool indoors environment to children and learning to attract children to the pedagogical environment?In this study I used qualitative methods and interviewed five teachers and preschool indoor environment is observed. I applied the socio cultural perspective to my study.

AimThe aim of the study is to find out if, and in that case how, the sports movement creates and reproduces norms and values regarding sex and sexuality. Questions to be answered are: Which experiences do non-heterosexual women have of everyday activities in the Swedish sports movement? How are norms on sex and sexuality visible in practice? Are there mechanisms/practices that challenge these norms? Finally, the results are discussed in relation to two policy documents from the National Organization of Sports (RF); ?Sports Wants? and ?Policy and plan of action against sexual harassment and sexual discrimination within sports?.MethodSince the aim was to understand, and not to generalize and quantify, a procedure of qualitative interviews was chosen. Ten non-heterosexual women were interviewed concerning their experiences of the Swedish sports movement. They were active (or had recently been) at different levels in the following sports: basketball, soccer, floor ball, ice hockey, bandy and volleyball.

The purpose of this study is to look at the line extensions of the Swedish dairy company Skånemejerier. We have chosen to focus on how trends in ecological products and Functional Food influence the line extensions. The competition in the food sector have made it harder for companies to be seen in the market area and the companies have to make their brands more visible. That is one of the reasons why companies work with line extensions. The study is based on a qualitative approach because we wanted to come closer to our subject in order to establish a greater understanding for the case itself.

This project was conducted on behalf of the organization SABO (Swedish Association of Public Housing Companies). The aim of this project was to investigate which relevant environmental aspects and indicators there are for housing companies to present in their sustainability report. The project consists of three main goals: to decide if there is a need for common guidelines when conducting a sustainability report, determine appropriate environmental indicators and to create a simple model of how the companies can present them. This was done by a literature study, analysis of 13 sustainability reports and interviews with seven housing companies. The result of the project suggests that there is a need for common guidelines to, among other things, make it easier to make a comparison with other companies.

Playsam in Kalmar AB are world famous for their design of the toys they sell. Together with their CEO Carl Zedig the goal was to find a new product for the company.  The process has far from been linear, I started off in one direction, got rejected, turned another way and we finally decided to create a rocking horse in a De Stijl style. At the same time taking consideration of the demands from Playsam and myself.Playsam?s products are archetypes of ordinary objects around us such as the car or the aeroplane. The company mainly produces its toys in wood and the stylized shape together with the blank painted surface has become a hallmark for them.De Stijl, the Dutch art movement containing artists, designers and architects such as Piet Mondrian, Theo van Doesburg and Gerrit Rietveld.

The purpose of this study was to gain a better understanding of how medium-sized construction companies adapt and how they choose to reorganize their operations in relation to the recession. The study has as its theoretical starting point theories about organizational learning, the impact of the economy on construction companies and strategies for dealing with recessions. The method used to conduct the study was semi-structured interviews with representatives from 15 different construction companies. The results of the study show that they used several strategies to adapt and reorganize the business in accordance with the recession. Some construction companies had to make cost savings as a result of the recession.