Abstract Title: What factors influence a company's choice of accounting rules?Subject/Course: Business Administration -Bachelor thesis Supervisor: Charlotte HemmingsonBackground: Throughout time several of accounting scandals have been discovered, which has increased the demands and requirements of accounting standards. To ensure that the information companies share in their annual reports will be reliable and useful for its users, it is required that certain regulations are in place to ensure that they are established correctly based on laws and regulations. On the first of January 2014, new rules regarding the preparation of the financial reports were established in Sweden. In other words, new rules were introduced by Bokföringsnämnden regarding category 2 and category 3 accounting rules.Problem: The companies had to make their choice between the two different accounting rules.

The manufacturing industry is currently in a short-term downturn while the competition is increasing. The result of this is that companies must find new ways to bring out their products. Traditional competitive strategies, such as low pricing, is not sufficient today as the customer is inquiring something more than just a good product. Higher demands are presented on an accurate, well functional, communication between customer and companies, as this has become an important strategic factor in achieving long-term profitability.The aim of this independent project was to analyze and evaluate the communication process between a company and its sales companies.In order to illustrate this process, a case study was carried out at Alfa Laval, their sales companies and employees at their distribution center in Tumba. In order to see the differences in attitudes between the management, the sales companies and the employees regarding communication and involvement a gap analysis were used.The theoretical part of the study considers theories about business mission, communication, involvement, quality and creating value.The result showed that a smaller gap exists between the sales companies and the management while a slightly larger one exists between the employees and the management.

The international requirement of Swedish healthcare today is high and due to a good reputation and a long history of reliable methods through extended experience. For those Swedish companies within this business, the process of internationalization is often a attractive option.This study aims to describe, analyze and translate how minor Swedish companies within the care keeping section establish their business on the international market.The study is based upon a qualitative approach and is an empirical study carried out through semi-structured interviews.The result presented in the study shows that internationalization of companies within this business does often require a lot of time and money, is based upon establishments through networks and were learning-by-doing often is used as a strategic approach for the companies penetrating a new market.The study also accounts for major entry barriers, which declares for being to some part of political nature, but mostly of cultural nature.Differences in language and culture are shown in the study to be a major entry barrier and host-countries different cultural levels are very conclusive for the success of internationalization. .

Working horses in developing countries are mostly used for transportation. They are often owned by people with limited economical resources and lack of knowledge about how to take care of the horses and due to this the horses often suffer from problems such as dehydration, poor body condition, lesions and parasitic infections. The aim of this master thesis was to investigate if free veterinary care improved the health and hydration status of working horses in Nicaragua and it was performed as a part of a project called ?Free veterinary assistance for working horses and training of their owners as veterinary promoters in the Pacific coast of Nicaragua?. Five parameters were used to investigate whether free care improved the health of working horses in six towns along the Pacific Coast of Nicaragua.

AbstractDigital media in general and social media in particular are becoming more and more important to businesses across the globe. It is an effective way to reach out to consumers and establish a good relationship with existing customers. Most companies today use digital media in order to market themselves and to establish good public relations. A lot of those companies have also realized the enormous marketing capabilities that social media provides. However, in spite of the plethora of possibilities that comes with social media it can also, in some cases, hinder the companies ? success.

According to the current regulations described in IAS 27 - Consolidated and Separate Financial Statements, an investment company is required to consolidate all entities that it controls. However, this thesis outlines the creation of a new system, where those entities are instead measured at fair value, taking changes in fair value into account in the income statement. By recalculating the consolidated accounts for five major investment companies in accordance with the new system, this investigation concludes that the new system would provide investors with more relevant but less reliable accounting information. In addition, the historical financial performance of Investor, Industrivärden, Ratos, Kinnevik, and Lundbergföretagen, is evaluated using their recalculated consolidated financial statements. The evaluation indicates that the overall volatility in the companies' consolidated financial statements would have been higher during the time period 2005-2009, in comparison to official reports..

Social networks have become an important factor in today?s society. Companies as well as individuals are using these platforms to interact with one another on a daily basis. This phenomenon has mostly been acknowledged by companies on B2C markets where these social network sites are being used to communicate their brand. On B2B markets however, the usage of these platforms have not been as optimistically implemented.

There are many views in the concept of corporate reputation and the massive research in the area tends to result in many new definitions. Research has shown that a good corporate reputation has a positive relation to Sustainable Competitive Advantage, financial performance and attraction to competent employees. The many views in the concept make it especially interesting to examine the view on corporate reputation in a perspective of big Swedish corporations. Another interesting area to examine is whether the companies manage their reputation or not. The empirical findings of this essay are based on qualitative interviews to get a deeper understanding in the area of reputation.

In agricultural educations you learn to use different economic planning tools, as basis for decision. The purpose and goal of this work has been to find out if economic planning tools are used by the farmers in Sweden. We choose to do an investigation through personal interviews, and used an inquiry to get as equivalent answers as possible from the farmers. This work contains a literature study with relevant facts about the questions that is brought up in the inquiry. This study of literature explains shortly some different calculation methods and bases for decision. It also contains useable information that is important to know before an investment. The questions that are asked to the farmers have focused on the use of calculation methods and economical planning tools.

How affected are the sugar production in Mozambique and Tanzania by EU sugar regime? What does the EU sugar reform constitute in these countries?Using theories regarding free trade and anti-free trade, I am able to answer these questions. The aim of this paper is to study how the various sugar agreements with EU affect the sugar production in Mozambique and Tanzania. Therefore I am using a method called a most similar system design in this comparative case study. The conclusion is that the EU sugar regime is the main reason to how the sugar productions in developing countries are.

The ?peer to peer? (P2P) is a technology of downloading and filesharing between online - Internet - users by the mean of specified software. Since June 1999, the Napster software has made the happiness of millions of individuals who used it to obtain and share free audio files Mp3. Rapidly, the major recording companies have prosecuted the Napster Company and managed to force it to close down. They were arguing against it for it is supporting the development on a large scale traffic of files protected by copyright and thus was threatening the whole music and movies economic world.

Aim Developmental Coordination Disorder Questionnaire 2007 (DCDQ'07) is an international survey tool based on parents' estimation of their child's motor coordination skills. The purpose of this study was to investigate the validity of a Swedish version of DCDQ'07 by finding out how the classification of Developmental Coordination Disorder (DCD) via DCDQ'07 is consistent with the classification of DCD via the motor impairment test, Movement ABC.MethodIn the context of a larger study, a Swedish translated version of the parent survey DCDQ'07 were sent to 4000 randomly selected families with children aged 8 - 10 years in Stockholm County. The classifications "DCD" or "NOT DCD" with cut-off values ??of 56 (9 years) and 57 (10 years) were applied. Forty families were selected from 410 registered responses.

Companies of today are facing a development where it is more significant to focus on existing customers since the approach constitute a more cost reducing way, compared to finding new customers. During the last decades the marketing has therefore moved towards a relationship based marketing. Companies emphasize creating long-term relationships with customers, instead of consider the sale as a non-recurrent phenomenon. To engender customer loyalty has been an essential objective in the creation of long-term relationships.In this essay the authors have chosen to do a study which enlighten how companies in the ready-made apparel business produce added value to their brand and through this generate customer loyalty. Through a case study we analyze how Filippa K, Tiger of Sweden and Gant do to maintain value in their brand, in both a business- and customer perspective.

This report deals with an IT solution for the fictive company, Nexus Consulting. It is a small company with four employees, dealing with economic policy. The company wishes to set up a complete network environment with antivirus, firewall, computers and servers. They want us to analyze and compare different outsourcing companies offering cloud services and then recommend which company would suit them best.In addition, the company wants to have a webpage containing essential information about them and the services that they offer their customers.The report describes, analyzes and compares three outsourcing companies offering complete cloud services where a practical solution proposal has been developed by the group.The network component is based on the Windows platform and the web part is coded in HTML and PHP.The report also discusses what cloud computing is and why so many companies choose to move to it..

Background: Today, It?s not uncommon that international companies and organizations have a higher turnover than the GDP of developing countries. Consequently, this may suggest that the choices companies make in the context of their business has a great potential to influence the world from an economic, but also from a social and environmental standpoint. From this the notion emerged that companies have a responsibility, referred to as Corporate Social Responsibility (CSR). A clear definition of the CSR concept is difficult to find, more than 37 different definitions has been identified.