Computers together with Internet have been growing enormously, during the last decade and the area of information technology has been growing in the same speed. As long as the surrounding environment evolves, the business models must within the IT-area, keep the same pace. So, how do business corporations handle this change to attract customers? How do the dominant business models look like? In many cases, they are apparently much the same. But what differences can we see and what areas can be improved? We have showed that the IT area isn?t just one, it consist of several segments.

Title: The role of social media on today?s markets ? Companies? desire to understand theircustomersAuthors: Kristoffer Avci-Nåmark & Patrik WidlundBackground: The markets of today are characterized by dynamic conditions because of thecontinuous change in consumer preference. Due to this, the interaction between the company and its consumers is gaining importance as companies find the need to increase their knowledge about the market. Out of this need social media has emerged as a tool forcompanies to improve their communication with customers. The popularity of social media isincreasing at a rapid rate and sites such as Facebook now has around 500 million usersworldwide.

Background and Problem: The lack of auditor independence is discussed being oneof the reasons to scandals such as Enron and HQ. A pricing strategy that has beendebated impairing auditor independence is low balling. To win a new client in atender process, audit firms supposedly offer an audit fee below cost and then increasethe fee the following years to recover the initial loss. The auditors? future financialinterest in the company due to the initial loss is by some believed to impair auditorindependence, which makes low balling in Sweden a relevant phenomenon to study.Aim of study: This thesis aims to explain if low balling exists on the Swedish auditmarket and if the size of companies affects the results of low balling.Methodology: To achieve the purpose of this thesis, a statistical study wasconducted.

Return handling is often regarded as a slow and complex process. Studies have shown that it is not unusual for a return to cost up to nine times as much as a standard outbound delivery. An efficient return handling process is therefore essential to all competitive companies dealing with logistics. This report investigates, analyzes and gives suggestions on development with the purpose to improve the return handling process at LensLogistics AB in Kista, north of Stockholm, Sweden. The study has been conducted from a deliberately practical point of view in order to suggest improvement suggestions possible to implement and thereby change the entire return handling process.

As companies worldwide are in search of competitiveness and larger shares of the market, organizational change has become a key-factor to sustain a competitive edge. But as organizations consist of people, the human aspect of change is not to be disregarded. When change occurs, humans need time to find their new role in the organization, a process that takes time. In this thesis the authors ask themselves what an implementation process of a new managerial role looks like. To answer this question they?ve studied LRF Konsult.

Aim: The purpose of this study is to increase the knowledge around the location?s importance when rent setting office premises. Furthermore, I want to get broader knowledge about the real estate market as a whole when since it is of current interest.Method: The study is performed with the aid of qualitative interviews on persons with experience of office premises in Stockholm city. Theoretical dates mainly have been gathered via literature and the Internet. Then I have put together the interviews in order so that I finally can analyze empiric with theory.Result & conclusions: The results that have been achieved with this essay are how the concept location has been used within the real estate sector, also how important long-term thinking is when letting of premises, not only office premises.Suggestions for future research: Future studies can increase my study with more interviews, with for example real-estate owners.

In the light of some company scandals the Swedish Code of Corporate Governance, the Code, was introduced in the year of 2004 to reinforce confidence in how Swedish listed companies are managed. As many of the other European codes of corporate governance, the Swedish Code is based on the principle of ?comply or explain?. The need for corporate governance regulation arises from the inherent conflict of interest between owners and managers. This conflict is limited in companies controlled by a family in contrast to companies that lack a strong owner.

Msc in Logistics and Transport Management.

The question of the mandatory audits be or not be has been investigated thoroughly in recent years. Theresult is that the audit obligation in all likelihood will be voluntary for 96 percent of all of Sweden´slimited companies in the summer of 2010. The new draft law gives the accountant the opportunity towork both as an accountant and consultant. The investigation in this script works with the question"Which services the owner-managed companies, which in future not will be forced to audit, demandfrom an accounting firm in the suspension of the mandatory audit?" This will take the investigation outby a quantitative study through questionnaires distributed to 40 limited companies.

The world economy of today is in an extensive financial crisis which has lead to the fact that people seek well placed investments and securing of capital, something that by many people can be found in forest investment. The price of forest estates has increased with 90 % during the last 5 years and marketing polls indicate a positive belief in the future among forest owners. The development of timber prices has not increased to the same extent as the forest property prices which implies that the property price not only reflect the yield value from the forest but also that the lumber value does not have such a meaningful role in the pricing of forest properties as proven earlier. This fact means that forest owners either invest their capital in forest in a speculative point of view or that the purchasers of forest properties invests in non monetary benefits that lacks a direct yield value. The purpose with this degree thesis is to increase the understanding of the pricing of forest properties with focus on the above mentioned fact.

Purpose:The background to this study is an upcoming sale of a property. Owner of the property is currently city of Gävle and tenant is Jan Ekroth who runs the hostel Gamla Gefle in the buildings belonging to the property. The purpose of this study is to investigate whether Gamla Gefle AB has the financial ability to acquire the property and if it can be defended in a commercial plane.Method:In this study a qualitative method has been used, in which empirical data has been gathered from interviews and financial data taken from annual reports. These empirical data have been put against our theoretical framework and led to our analysis. In the analysis, cash flows and discounted future values have been calculated to determine the outcome of the investment.Results & conclusion:The study reaches the conclusion that the hostel Gamla Gefle should complete its acquisition of the property, in spite of an decrease of the annual cash flow.

Alien plants that have intentionally been introduced to an area for cultivation in public or private gardens constitute the primary pathway of introduction for invasive alien species that spread into nature. Garden owners want species that have satisfying characteristics, these characteristics are often also linked to plant invasiveness. Thus, the horticulture industry plays an important role by making scientifically based decisions and phasing out invasive plants and replacing them with alternative species with satisfying characteristics, but low risks of becoming invasive. This thesis aimed to examine the sale of and the attitudes towards alien plants in the horticulture industry in Sweden. Alien terrestrial plants identified to have a severe risk, high risk or potentially high risk of spreading and becoming invasive according to ArtDatabankens assessment, were examined to see if they were for sale.

In 2010 mandatory audit was revoked for small and medium sized companies in Sweden. At the same time the authorization for accounting consultants was established with the aim of raising the knowledge and status of the profession. Even though The Swedish Companies Registration Office has discovered more errors in the accounting after the mandatory audit was eliminated, it especially concerns those companies who does not have neither an auditor or an accounting consultant. One of the reasons often mentioned to be audited is the auditors role when it comes to lending decisions. Our empirical studie show that the auditors most important function, being unbiased, is not what is of greatest importance for the credit institutions.Instead it was professional skills, and for small and medium enterprises (SME) it was consulting they requested the most.

The computer consultant company Create in Lund AB wishes to facilitate their invoice routines, as it at present is required that the administration finds and compares information from two different systems.The purpose of this thesis is to develop an invoice management system that simplifies the invoice management process for the administration at Create. During the development of the system, I have chosen to follow the software development process Unified Process and also tried to find design patterns that can be applied to the integration.The result of my project is a self-contained application developed using the Java programming language that communicates with the databases of the other two systems and presents relevant information to the user as a set of invoices. Of the 23 design patterns I studied, I used four of them in the invoice management system. However I couldn?t find any connection between any design pattern and the integration of systems.

Title: Selection of audit firm - Which factors affects the choice of audit firm in Swedish limited companies?Subject: 4FE03E ? Master thesisAuthors: Alexander Rosén & Martin KarlssonSupervisor: Magnus WillessonExaminer: Sven-Olof Yrjö CollinKey words: Audit firm, audit firm characteristics, client characteristics, limited companyBackground: In Sweden, the auditor is selected when the company has their annual general meeting. Following, the auditor?s task is to secure the quality of the financial information so the owners and other stakeholders can trust the information, which regards to the financial situation for the company and the CEO´s and board of director´s management. Since November 2010, private limited companies are free to use and have an auditor, but only if they fulfils the requirements that are regulated in ABL 2005:551.