Background: In a world that are becoming more and more aware of the climate changes that occur as a consequence of the increasing emissions around the world companies? experience that the opinion blame the internal processors for this. Many companies feel forced to align their strategies to the environmental goals set by the community. Some of the emissions the companies? operations can be linked to business trips and it is therefore interesting to see how these can be reduced by using different performance measures.

Sten Jonsson wants to start a production of an advertising catalogue for small companies in Sweden. Acatalogue where the advertisingcost is so low that most of the companies can afford to participate. Thecompanies who will advertise should be manufacturing companies in trades of carpentry, sheet metalworkshops, forging workshops and engineering workshops.The catalogue will facilitate for the manufacturer to reach the costumer without any middleman.Without a middleman creates a possibility for an opinion about the product at the same time as theprice can be held low. A catalogue of this type would benefit the marketing of the companies at the sametime as it would generate an occasion for innovations.The possible target groups are property companies, construct companies and farmers.A market research has been carried out contained a postal interview and a phone interview. Themarket research carried out to get an understanding in what the companies think about the idea butalso to see if the companies are in interest of advertise in the catalogue.

Purpose/Aim: The purpose of this thesis is to define and analyse how Swedish record companies work with digital musical content distributors. A more narrow aim is to show how the record companies and with the digital musical content distributors iTunes Music Store and Spotify create incentives for consumer?s to use legal digital music channels through the Internet. To further circle the core of the problem following questions have been asked: How does the record companies provide iTunes Music Store and Spotify with digital content and what is done by the record companies to retain control over the material? How do the record companies view digital musical sales and what incentives are given to consumers to buy music digitally? Finally, What position of power do iTunes Music Store and Spotify have on the digital content arena?Material/Method: The data collected for this thesis is retrieved through personal interviews with representatives from three of the four major record companies Universal Music, Warner Music and EMI and their Swedish branches.Main results: The consumer?s access to digital content through iTunes Music Store and Spotify is of the utmost importance and is a prerequisite.

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 aim of this thesis is to examine the existence and prevalence of earnings management in Swedish companies. Theoretical frameworks often suggest that there are strong incentives to practice earnings management. The research area of earnings management has, to date, mainly focused on detecting earnings management. However, to our knowledge, no such studies have been conducted on Swedish companies. This thesis provides evidence of the existence and prevalence of earnings management in Swedish companies.

This study is a part of a Swedish research and development project that is about heat-treated wood and is led by the Swedish University of Agricultural Sciences and Luleå University of Technology. Products that are heat-treated already exists on the market, foremost the Finnish brand ThermoWood®, bur the project group want to find out if it would be possible to start a Swedish production with somewhat different applications than what is common today. The heat-treated wood has many attributes that have changed in the heating process. It becomes more biologically durable, it gains stability in form and dimensions and it becomes darker and looses several unwanted extractives such as resin. Disadvantages that can be mentioned are that the wood becomes fragile and the strength properties changes. My main purpose with this study is to look into customer involvement in the early phase of product development. I also want to find out if the customers I interview think that the product is worth working with, which means start a Swedish production.

The real estate industry is a sector where the companies generally have a capital structure which is high leveraged. The financing? with the related terms ? is therefore specifically of high importance for the companies in the sector. Traditionally, the way of obtain financing is by borrowing from the bank. Lately, due to new bank regulations, the banks have become more restrictive in their lending which have lead to a growth of other financing alternatives.

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..

Today, maintenance is a big part of the daily life on board ships. It is also one of the bigger expenses a shipping company has and without any loss of quality tries to run as economically advantageous as possible. In the hunt for economical savings the shore-based industry has subsequently applied the use of condition based maintenance, CBM, were a component is maintained according to its actual state. This leads to a reduction of maintenance costs since no parts are unnecessarily replaced. However, within the maritime sector a periodical maintenance is still the most commonly used maintenance system.The purpose of this paper is to chart the factors that are the reason for the low implementation of CBM on board the Swedish merchant fleet's ships.

Companies today are exposed to a turbulent market with fierce competition and the ability toinnovate itself becomes increasingly important. But what innovation is and how it is managed is farfrom obvious. In this case study at EVRY the research questions are: ?What is innovation in ITconsultant companies?? and ?how can innovation be managed in IT consultant companies?? ITconsultancy is a complex type of business and their focus is often to innovate the customers businessrather than their own. The study is based on a literature review, field studies, unstructuredinterviews and an interpretive analysis.

This essay is how companies are using Facebook to appear. The two companies in this study, Fritz Olsson AB Kalix and Promentum AB shows how Like, share and comment-contest communicates via Facebook. The purpose of this essay is to examine how Facebook users attitude and perception is to Like, share and comment- contest.The thesis was conducted in two parts, first a qualitative interview with the two companies that stand as examples in the paper and a quantitative online survey. The online survey was sent out to the 256 Media and Communication students at Umea? University, who read or has read the program from 2010 to 2016, via Facebook.

In recent years, the demands for effectiveness and evidence in social work have increased in all work areas, including that of healthcare. This has sparked the discussion on concepts such as practical- and theoretical knowledge and their respective roles in social work. In the light of this, the purpose of this candidate thesis is to investigate healthcare social workers understanding of practical- and theoretical knowledge in the working process as well as their respective influence and importance. This candidate thesis is based on three interviews with social workers from different departments in Norrlands Universitetssjukhus in Umeå, Sweden. To provide range to the thesis, the interviewees were chosen from a purposeful sampling.

This thesis describes and examines a new line of business, CleanTech. CleanTech comprises a wide range of different types of companies and is not yet well defined. In this thesis only the Swedish market is considered, and a variety of players on the market are included to give the most extensive picture of the current situation. Recent research shows that a gap has arisen between governmental financing and private equity-investments in CleanTech-companies. This gap occurs mainly in companies in expansive phases and causes problems both for the companies and for the line of business as a whole. To investigate this gap the Swedish CleanTech-business is described in terms of earlier and existing financing, age and size of the companies and their turnover and profit.

This Master thesis studies how a diversified institutional care organisation can optimise its collective knowledge resources so to manage and distribute this knowledge to different parts of the organisation with help of the organisations intranet. The purpose of the study is to examine if knowledge management and the organisations intranet can be used to create, store, transfer and better use the knowledge within the organisation. Through a case study the thesis will look at different knowledge processes and their relation to the organisations intranet. The case study includes a questionnaire for the whole organisation and qualitative interviews with seven persons from different levels of the organisation. The theoretical framework of the study approaches knowledge management and intranet through four knowledge processes.

CSR, Corporate Social Responsibility, has become increasingly important in a globalised world where the responsibilities of companies and governments are somewhat blurry. The textile industry is an industry where long supply chains and raw material production in developing countries are factors adding to the complexity and difficulties of solving ethical issues. Cotton production faces many environmental, social and financial challenges in the value chain. Therefore this case study takes a closer look at five Nordic home textile companies, Ikea, Hemtex, S Group, Moko and Finlayson, and how these companies choose their cotton related CSR tools and communicate their work on this area. These companies are of various sizes and therefore the resources for CSR work are also different, as well as the perceived values for working with CSR.