This master of economics paper discuss that the globalization has lead to increasing internationalization among small Swedish IT- companies in the service sector. Sweden has a long history of foreign trade but in the beginning of the industrialization only large companies that produced goods answered for the foreign trade. Before, the Swedish companies begun their operations abroad in fairly nearby markets and only gradually penetrated far-flung countries. Now this is no longer possible. When small companies nowadays seek growth in other countries there is no time internationalize with the same approaches as before, especially when the company offers a service.

Eftersom intressenter visat sig använda revisionsberättelsen som beslutsunderlag, kan en reaktion på den orena revisionsberättelsen innebära en negativ följd för företaget. Därmed har vi undersökt hur det reviderade företagets organisatoriska outcomespåverkas av den orena revisionsberättelsen. Vidare syftar även studien till att förklara hur vidtagna åtgärder begränsar effekten av den orena revisionsberättelsen. Med utgångspunkt från tidigare forskning och teori skapadesegna hypoteser. Hypoteserna menar att den orena revisionsberättelsen påverkar organisatoriska outcomes och att dessa effekter kan dämpas genom vidtagna åtgärder.För att realisera syftet genomfördes en dokumentstudie.

This thesis aims to explore the process where strategies for music artists are created by record companies. We describe and analyze how decisions regarding signing, distribution, marketing, bookings and co-operations are made. Through our study we find that the strategy process can be described as a pattern according to Mintzberg's definition. The "inside-out" perspective is dominating and the record companies base their strategies on internal core competencies and the artistry and will of the music artist. The underlying causes of this are the uncertainty that characterizes the industry; the focus on social relations; and the importance of cultural legitimacy..

Since the beginning of the new millennium, China has opened itself to the outside world and in an enormous pace increased its contacts and relationships with other countries. The trigger to these dramatic changes of economic and foreign policies is the insight that China can no longer sustain its rapid economic growth, largely based on industrial production, on energy and raw materials from China alone.Good relations with African countries have been of highest priority in China?s strategy of ?Going global?. The new African policy is based on the two principles of mutual benefit and non-interference in internal affairs ? as opposite to the West?s strategy of structural adjustment programmes (SAP), which include massive interference in internal affairs.

The purpose of this study was to examine the differences between non-audited and audited sustainability reports and in that way indicate the significance of auditing to the contents of a sustainability report. The study was delimited to include three companies that create sustainability reports according to GRI guidelines, and also have changed from non-audited to audited reports.The study is an exploratory study where we started from companies that follow GRI's standard and who have changed from being non-assured to assured and certified. In order to examine any differences we have started out from corporate sustainability reports and with the basis of these latter gather those changes which may have occurred during the changeover. We therefore chose to conduct a literature review on each company's non-audited sustainability reports and compare them with each company's audited and certified sustainability reports. Furthermore our study has been made on the basis of an assessment model based on the concepts of materiality, completeness and comparability.The study showed that the audited sustainability reports in all companies were more focused and more detailed about the aspects GRI established for the performance indicators.

The BSC is a widely used management tool that is turning the vision and strategy into operational goals. However, after analyzing the criticism received by the BSC, it seems as if its internal focus, rigidity, static-ism and mechanical mindset limits the company?s ability to create a strategy that takes important external factors into account. As we see it, the BSC?s limitations can create a risk for strategic inertia.

With the increase in IT related crimes the IT forensics has more work ahead of them and it is constantly rising. The analysis software called EnCase is widely used by IT forensics all around the globe and with it comes an internal programming language called EnScript.This paper is designed to examine whether a manual for the programming language EnScript can make a difference in how efficiently the work is.A study between two groups has been made and an evaluation of the results between the two groups.The manual provided aims to introduce the reader to EnScript as a programming language and also to provide a solid foundation to build on in further work with EnScript.

A new code for corporate governance was introduced for major companies in Sweden in July 2005. This act is to some degree a follower to the Sarbanes-Oxley Act that was introduced in the U.S.A. after the Enron scandal. The purpose of this thesis is to evaluate the effect on the controller in response to the introduction of this new act. Three controllers in major Swedish companies was interviewed and asked if and how they had been affected by this new act.

This thesis focuses on employers? use of non-­?solicitation of employees in commercial contracts within the union?s internal market and how this can result in restrictive practices in violation of European law. Using legal method, legal economic considerations, and guidance from modern American legal development in antitrust law, this thesis is aiming to investigate how this kind of anticompetitive cooperation in the European labor market should be assessed. The result seems to be that despite a distinct and pronounced restrictive approach to the application of EU competition rules in the labor market, there are strong incentives and not any legal impediment to apply Article 101 TFEU on no cold call agreements between employers. .

Background: 2009 it has occurred a crisis in some of the member states of the European Union: Spain, Portugal, Italy, Ireland and Greece. Despite, some major banks in the world had begun to recover from the financial crisis that occurred from 2007 until 2009, there were still banks who found it difficult to survive. Greece is one of the countries that suffered from the financial crisis. The high budget deficit and the unsustainable debt are underlying the crisis.Banks as financial intermediaries have important function in a nation?s economy.

Swedish accountants are, amongst other laws, controlled by a couple of so called duties. One of those is the professional secrecy, which guarantees the safety of company secrets and other important information that the accountant needs to know but shouldn?t tell anybody. Since 1999 Swedish accountants also need to follow the regulations of the reporting duty. In short, this means that in some cases of suspected crime within a company, auditors are obliged to report this to the authorities.

De senaste åren har värderingsmetoden värdering till verkligt värde blivit mycket kritiserad. Bland annat anses värderingsmetoden ge allt för stort utrymme för en företagsledning att manipulera de finansiella rapporterna. Uppsatsen behandlar därför hur väl företag följer upplysningskraven som de ska följa när de värderar tillgångar och skulder till verkligt värde enligt den internationella redovisningsstandarden IFRS 13 (International Financial Reporting Standard) samt revisorns uttalande i revisionsberättelsen gällande företagens efterlevnad av upplysningskraven. Detta görs för att studera om upplysningskraven efterföljs och i de fall då företagen inte följer upplysningskraven huruvida revisorn gör ett modifierat uttalande i revisionsberättelsen. Urvalet för studien är samtliga företag noterade på Stockholmsbörsen, Nasdaq OMX Stockholm, inom skogs-, fastighets- och banksektorn år 2012 och år 2013.

Syfte: Syftet med denna studie är att skapa förståelse för hur ledningen i tjänsteföretag praktiskt arbetar med att internt kommunicera företagets kärnvärden, vision och företagskultur med hela organisationen.Metod: Empirisk data har samlats in genom intervjuer och studien omfattas därför av kvalitativ ansats. Semistrukturerade intervjuer har genomförts med respondenter på fyra olika fastighetsmäklarföretag. Datainsamlingen har sedan analyserats genom en abduktiv analysmetod med inspiration från A well grounded theory.Resultat & slutsats: Resultaten i denna studie visar att det främst handlar om att få alla i organisationen att leva företagets identitet i vardagen. För att lyckas med det använder sig företagen av olika kommunikationskanaler, utbildningar och inspiration, så som föreläsningar och tävlingar. Viktigt är också att ledningen uppträder föredömligt och att budskapen i varumärket genomsyras i alla företagets aktiviteter.Förslag till fortsatt forskning: Vi föreslår att framtida studier kan riktas mot tjänsteföretags uppföljning av dess interna varumärkesarbete.

AbstractTitle: Accounting firms´ view on the (new law) in joint-stock companiesCourse: Business Administration, Financial Accounting in Corporations and Groups, Ad-vanced Course, 15 ECTSAuthors: Mikaela Uveby, Shadi Nourbehesht, Almira DizdarevicAdvisor: Kent TrosanderProblem: During the last few years, more importance and emphasis has been put on auditors and accounting in general due to a number of company and business scandals on both national and international levels. The United States as well as the EU consid-ered it a necessity to make regulations stricter when it comes to auditing and ac-counts in order to increase the public trust to accounting. At January 1st, 2007, Sweden also changed its law concerning accounting firm challenges. The new law states that as soon as someone of the auditor?s co-workers assists a client with some part of the basic bookkeeping, the main bookkeeping or the drawing-up of the an-nual account, the challenge situation becomes a fact.Purpose: The purpose of the essay is to examine and inquire into how the renewed law con-cerning accounting firm challenges, that was established and put to action at Janu-ary 1st, 2007, has affected accounting firms.Method: The writers have chosen to complete qualitative interviews in order to get a deeper insight to and an understanding of the topic.Conclusion: One year after the renewal of the law, the writers have reached the conclusion of that the new law has not had a great impact on the accounting firms.

This report analyzes and examines a hypothesis for finding a method to optimize thelength of the delubrication process time based on a total charge weight. The work hasfocused on the holding time for delubrication and the total charge weight.An important step in the manufacturing chain of cutting tools is when the greenbodies undergo the sintering process. Today, the delubrication step has the sameprocess time independent of the total charge weight. An implementation of a methodto adjust the delubrication process time would give more consistent quality of thecutting tool´s internal characteristics but also reduce the time course of the sinteringprocess. In the present project two methods for this goal were tested, thedevelopment of an algorithm and a weight interval subdivision with associateddelubrication process times.During delubrication a pressure increase is observed due to the decomposition of thePEG in the powder mixture.