Aim: A business ratio is a measuring instrument that companies use in their financial report to show profit and progress. As it is today, there are no standards to follow that shows which business ratio to present in a companies annual report. Our aim with this report is to see if there are any trends in the use of business ratios by looking into how thirty growth companies are applying them.Method: To see what business ratios are used in practice, we have collected information from the thirty companies? annual reports. With help from the literature, we have created an understanding about the most frequently used business ratios.

Due to the growth of multinational concerns during the last decades, with large parts of international trade involving such corporations, the field of transfer pricing, including financial transactions such as internal loans, have received a great deal of attention in tax legislation. The internationally accepted foundation for transfer pricing is the so called Arm's length principle, expressed in Swedish law through the "Korrigeringsregeln". In the Diligentia court case, the concepts of transparency and control were given a crucial role in the calculation of an Arm's length's price of interest rates. The Swedish tax agency interpreted the ruling in that case as if a parent company always can be assumed to enjoy sufficient transparency and control to reduce the risk on their debt obligations. A great deal of uncertainty therefore surrounded their position and to what extent the Diligentia-ruling could be cited as precedent.

Laws, regulations and generally accepted accounting principles hold options on how companies should recognize revenue. Generally accepted accounting principles are determined by standard-setting bodies as the Accounting Standards Board and the Financial Supervisory Authority, which is influenced by international standard-setting bodies as the IASB. Service revenue is generally recognized when performance is completed, but there are variations in when a performance is considered complete. The different accounting options available create difficulties in comparing companies over time and between companies, which in turn creates difficulties to achieve a true and fair view. By clarifying what methods and principles in accounting for service income the unlisted companies in Sweden are using and why these differences exist, we have been able to study how the comparability and the true and fair view is affected by these differences. The aim was to study the underlying factors that companies do their financial report differently.

Sandvik Group is a global engineering corporation within materials technology and produces, among other things, band sawsteel. In order to develop custom relations, custom benefits and the supply chain Sandvik wants to become more acquainted with its customers. Improved feedback means that Sandvik will be able to develop its products in a customized direction. This thesis is a tool for educating and developing sales staff. As a support a calculation tool that can be used as a sales aid has been developed.

Through an internship at a nonprofit organization called ATSUB[1], specialized at giving support to non-offending parents to sexually abused children, one of the authors to this study found that there was a lack of care for the parents by governmental operations. While studying the previous research we found a great deficiency when it came to non-offending parents and far most about non-offending fathers. We found studies proving that the child?s non-offending parents are the best support for the child during their healing process. Research also shows that parents must be able to get good support and treatment during their crisis for the parents to be able to support the child, since they?re also in great despair over their child being sexually abused.

Recently, there have been intense discussions about the humanities and their role in society. Internationally, as well as in a Swedish context, the humanities have been regarded to be in a state of crisis. However, these discussions usually demonstrate a lack of historical perspectives based on thorough empirical research. The notion of a crisis needs to be historicized.In this study, a case is being examined where the relationship between science and society was renegotiated. In the context of World War II, a discourse has been identified in a borderland between science and politics through an analysis of Swedish journals and anthologies during the time period 1937-1947.

The Public Sector Scorecard (PSS) is a younger version of the balanced scorecard, created for public and nonprofit organizations. The latest model of PSS is divided into three main groups and seven perspectives, while the balanced scorecard consists of four perspectives. Organizations who use either PSS or the balanced scorecard are supposed to have a clear vision spread all over the unit. This study has sought differences between the two models of financial control in both theory and practice. The first part of the study is a theoretical comparison between the models? structures and terms used in them.

Background: Currently Sweden has the possibility to like other EU countries raise the limits of statutory audit, but have chosen significantly lower limits. The reform was adopted in 2010 and only applies to smaller companies and there is great pressure for the limits to rise in future. This would enable Swedish companies to compete on equal terms in Europe. Aim: The aim of our study is to investigate the impact of the removal of the statutory audit for smaller companies from audit and accounting bureaus perspective and also the possible impact if the limits were to rise. Furthermore we want to explore how the supplies of other financial services have developed as a result of this.

Mankind faces a serious threat. Its activities, for example the burning of fossil fuels, have led to an enhancement of the greenhouse effect - something that has given rise to a global warming. The climate is becoming warmer, a change that has important effects on the nature as well as for humans and their society. Sea level rising, extreme temperatures are becoming more common, glaciers and other ice caps melt and storms becomes more intense when they appear. The main cause is the emission of greenhouse gases into the atmosphere - carbon dioxide in particular.

Traditionella internationaliseringsmodeller, såsom Uppsalamodellen, har under de senaste decennierna utmanats av internationaliseringsprocesser utförda av företag beskrivna som Born Globals. De internationaliseras tidigt och uppnår en utländsk försäljningsvolym på minst 25% inom företagets första tre år. Dock beskrivs tillvägagångssättet som mer individuellt än i de traditionella modellerna. Uppsatsens syfte är att studera Born Global-fenomenet baserat på en fallstudie av Wrapp, där det tillvägagångssätt och de interna faktorer som möjliggjort internationaliseringsprocessen kartläggs samt utreds för graden av överensstämmelse med det befintliga teoretiska ramverket. Slutsatserna inkluderar att de möjliggörande faktorerna överensstämmer i hög utsträckning med de teoretiska förutsägelserna, med undantag för några avvikelser såsom synen på "first-mover advantages" samt tillvägagångssättets tämligen opportunistiska karaktär.

Målet med examensarbetet var att utvärdera hur Gustavsberg AB i Vårgårda arbetar för en hållbar utveckling och identifiera utvecklingsmöjligheter. Lönsamhetsanalysen som även gjordes hade som syfte att utröna om företagets miljöinsatser inneburit kostnadsbesparingar. Målet var också att genom intervjuer med personer på företaget och genom rapporten tydliggöra begreppet hållbar utveckling. Rapporten innehåller även en diskussion kring hållbara utvecklingsstrategier och metoder för att utarbeta dessa.Utvärderingen hur företaget arbetar för en hållbar utveckling ur ett socialt och ekologiskt perspektiv var övergripande och utgick från de kriterier Folksam använder i sin årligt återkommande studie, Folksams Index för ansvarsfullt företagande. Kriterierna baseras på Global Compacts tio principer och OECD:s riktlinjer för företag samt Global Reporting Initiative´s (GRI) direktiv.

This paper describes and develops a trade off model of optimal capital structure by Bradley et al. (1984). The model is then tested to examine how changes in corporate tax rates affect the optimal capital structure of firms. Based on theoretical implications of the model, four hypotheses are derived stating that firms? optimal debt-to-value ratio is (1) negatively related to financial distress costs, (2) negatively related to non-debt tax shields, (3) negatively related to firm volatility and (4) positively related to the corporate tax rate.

Utvecklingen inom näringslivet tycks gå mot ett mer ansvarsfullt företagande, men hur kan man veta vilket arbete som egentligen sker och vilka effekter detta får? De tre viktigaste identifierade dimensionerna av ansvarfullt företagande för en hållbar utveckling är ekonomi, miljö och etik (sociala aspekter). Ett uppmärksammat ramverk i sammanhanget är Global Reporting Initiatives riktlinjer och företagen såväl som regeringen har identifierat behovet av ett mer aktivt arbete med hållbar utveckling och redovisningen av detta. Syftet med denna uppsats är att med ett redovisningsperspektiv undersöka orsaker till och metoder för hållbarhetsredovisning samt identifiera och påvisa möjlig utveckling för företagens redovisning av hållbar utveckling. Vår analys bygger på en kvalitativ undersökning, eftersom vi är intresserade av hållbarhetsredovisning i ett bredare perspektiv genom att belysa så många aspekter som möjligt hos de undersökta bolagen. Undersökningen har visat att det inte finns någon heltäckande hållbarhetsredovisning hos de undersökta bolagen, men att det trots detta finns inslag av hållbarhetsredovisning och en potential och vilja för att kunna utveckla och förbättra arbetet med och redovisningen av hållbar utveckling..

Title: The appraiser?s choice of valuation method ? factors that influences the choice of company valuation methodsSeminar date: 04/06/07Course: Master thesis in Business Administration, 10 Swedish credits.Authors: Anne Benedicks and Veronica ÖbergAdvisor: Eron OxingProfession of category: Financial analysts, auditors and company lawyers.Key words: Company valuation, valuation methods, cash flow analysis, comparative valuation, the net asset value method.The Main Issue: What is of decisive importance when choosing a special company valuation method?Purpose: The purpose of this paper is to identify, analyse and evaluate the most common methods of valuation for financial analysts, auditors and company lawyers and those factors that influences the choice of method.Method: A multiple survey has been implemented for the actual profession categories. Primary data was collected through semi-structured interviews and a questionnaire survey.Theoretical: The theoretical frame of reference is based upon the paper?s dependent variable, i.e. the role of the appraiser.

The purpose of this essay is to illustrate the debate of water politics and privatisation of water distribution. My method is debate analysis and qualitative idea analysis and for my essay I used three books that try to persuade the reader that his or her idea is the best for this water crisis. My main question is to illustrate the debate concerning water privatisations. I will also look at the arguments for or against privatisations and finally determine how the authors think the state should act towards this subject. The first book I used was Vandana Shivas ?Water Wars? that when published started an international discussion about the water privatisations.