The fundamental prohibitions against anti-competitive agreements and abuse of a dominant position are set out in the EC Treaty, articles 81 and 82 respective CL 6 and 19 §. EU: s objectives can be said to promote economic and social development within the community. These objectives will be achieved, among other things, through the establishment of a common internal market. In order to achieve a common market, where companies from different nations compete on equal conditions, it is not enough to prevent the member states from distortion of competition in the market. The free competition and thereby the advantages the common market is assumed to create, can also be limited through measures taken by companies.

An information system is something that evolves over time to enhance the company that is using it. The technology for building an information system is also evolving. New methods and new programming languages make system development easier. As new technology breaks ground and the demands of a company?s information system grow, the company will sooner or later get to a point where a change in the base of the system is necessary.

This essay has examined the effects that new issues had on the four Swedish football clubs that are organized as sport limited companies. The difference between a limited company and a sporting limited company is that the clubs always have majority ownership by the 51% rule. Previous research on sport limited companies and on new issues has been associated with the agent theory and the pecking order theory in order to explain the effects.The thesis is a qualitative study with an inductive approach, where the interviews have been selected as the method of collecting data. Through the years the clubs have performed new issues several times. The study says that the clubs perform a new issue for two reasons, either for investment purposes or because they have a poor economy and must collect liquid assets.

SummaryThe purpose of this thesis is to examine what effect the IFRS 2 has on earnings, equity, financial strength and return on equity for listed Swedish companies with active stock option plans. The purpose is further to investigate the companies? attitudes towards IFRS 2 and to find out if companies tend to deviate from stock option plans due to the changed accounting rules. We also want to examine the view of IFRS 2 from an auditor?s perspective.We have used a deductive approach and a mix of quantitative and qualitative research methods with a view to get a completely clear picture within the field of study.

To succeed, a word that can be interpreted in many different ways. In this thesis the authorshave highlighted the word succeed with success. There has been a case study of twocompanies, which managed to penetrate a competitive market which is still under expansion.These brands are popular and maintain a high standard. Boomerang and Vagabond are twoSwedish companies which not only managed to penetrate the Swedish market, but also aninternational market. These are two Swedish companies which started from scratch as anyother company.

In today's Sweden there are approximately 23 000 combination companies, and most of them have a connection with the agricultural sector. The most common type of additional operation is some form of contracting.The aim for this degree project is to answer the following question: which problems and key factors exists within combination operations? The main topic will be within coordination and management questions within agricultural companies with an additional operation.Litterateur written earlier within this subject will be used in this thesis. Mainly litterateur which contains information about combination companies and diversification of some sort. There are also other theories used in this thesis such as; resource based theory and decision making theory in order to understand the problems and key factors within combination companies.In order to investigate the aim of this thesis we have chosen to perform two qualitative interviews with the managers of two different combination companies.

Background: Investors use companies? credit ratings as a base in their buy and sell decisions. Companies? credit ratings are also used as indicators of safety in the legislation. This means that credit rating agencies have an important role in the society because they communicate the company?s credit rating to investors and other actors in the society.

The first of January 2005 all companies listed on a stock exchange within the European Unionhad to implement International Financial Accounting Standards (IFRS) in their annual report.But is this regulation for the good or worse and does the benefits outweigh the cost? The goalwith the regulation is to make it easier for investors, shareholders and other stakeholders tomake financial decisions, compare domestic as well as international companies at the samecondition. One of the differences with the introduction of the new regulation is IFRS 3 thathandles business combination and how goodwill and intangible assets from the acquiredcompany should be accounted for. The objectives of our dissertation is to identify those listedcompanies that have made one or more acquisition between the years 2005 to 2006 andmeasure their level of disclosure concerning goodwill and intangible assets through theacquisition. We concluded trough the results that positive accounting theory and systemorientated theory didn?t explain all the verities in the companies? disclosures.

Todays gaming habits between women and men depends on the age range. Both sexes are playing but how do they create a character when they have free hands? Are there any differences from a gender perspective? The main purpose is to answer the question: How does women and men create characters in the computergame The Sims? By looking at the result of four women and four mens created character and then interviewing them for profound information, we have received data to answer those questions for our study. Data has shown that the men were less personal when they created a character, used more imagination and took less time to create the character. The majority of the women created themselfs or part of themselfs and took more time on details..

The environmental work of companies has become an incredibly important factor in achieving reduced levels of environmental pollution. For companies the work on environmental issues began in the 1980s. During this time companies also began to show interest for the personnel, an interest that was shown in the form of attempts to disclose personnel information in economics. Earlier this information was separated from the financial information, despite the fact that the revenues are created by the employees.The purpose of this paper is to examine how well companies with a notification or a permit today account for environmental- and personnel information in their director?s report.

Background: In 2001 the European Commission presented legislation to require use of IASB standards named IAS/IFRS for all listed parent companies within the EU no later than 2005, to improve an internal market for financial services within the EU. This harmonisation of the accounting regulations answers to the social development of today with land-frontiers easier to cross, increased demands on an open financial market and the companies searching for risk capital outside the boundaries of the own country. International comparisons within accounting have consequently become more of current interest and necessary. When the requirement to use the IASB standards only is intended for the group accounting the remaining question is according to which regulations the parent companies will set up their annual financial reports. In Statens Offentliga Utredningar 2003:71(Swedish Government Official Reports) the parent companies are suggested to be given an opportunity to apply IAS/IFRS also in the annual financial report.

Många verksamheter representeras idag på internet i omodern stil vilket kan påverka besökarens uppfattning om verksamheten negativt. I detta arbete har en webbsida rekonstruerats. Webbsidan tillhör en förening med verksamhet inom gaming och esport. Rekonstruktionen är till för att ge besökare en klar bild av vad föreningens huvudverksamhet är och för att integrera streamingtjänsten Twitch för att ge besökare ytterligare en anledning att återbesöka sidan. Dessutom har laddningstiden för startsidan optimerats för att ge bättre besökupplevelse.

Borglund et al. (2012) argues that today it is becoming increasingly important for companies to work with CSR because stakeholders are more engaged in issues related to social responsibility and the environment. However, much research shows that it does not play a major role how companies work with CSR issues if the information does not reach the final consumer. The focus of this paper is therefore to examine how some of the major clothing companies communicate about their work with CSR issues and if consumers believe that they have the information needed to make an informed purchasing decision that support sustainable development in the garment industry. Our study has among other things found evidence that companies doesn?t reach out with information about their work with CSR.

Purpose: To examine how IR-related press releases affect share price for stock companies, and to explore how said companies practice Investor Relations.Methods: The study was conducted using an event study as well as e-interviews. The event study has a quantitative deductive research approach where the market model is used for calculating the abnormal return based on press releases. The e-interviews have a qualitative research approach and follow a semi structured interview guide. The study includes all listed stock companies within the Swedish construction industry and includes press releases from the last decade.Theory: The study is based on the efficient market hypothesis and its semi strong form, theories within Investor Relations and previous research.Results: The event study shows a significant negative abnormal return during a four day period starting the day after the press release event. The negative abnormal return could derive from investor relations being used by companies as damage control, or that the investors? expectations are too high as a result of IR.

Aim: The purpose of this study is to examine and analyze how insurance companies work to create value and confidence in their brands and then compare whether consumers perceive brands as companies seek.Method: The study is a gap analysis of both qualitative and quantitative in nature containing both interviews with insurance companies and a survey carried out on consumers. The study has been developed by analytical induction.Data: Consists of interviews with representatives from the insurance companies and survey responses from 99 consumers.Conclusion: From the study it can be concluded that the insurance industry is unique in its kind as a difficulty and complexity is obviously applicable to convey an overall impression to the consumer, which in turn will produce a brand value to the company. Creating a high brand value through good marketing where it maintained a good congruence between firms striving and consumer perception, is according to the scientists complicated because the lack of perceived quality affects the the big picture..