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.

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.

Abstract The purpose of this study is to identify how Swedish clothing companies strategically communicate CSR ? the issue being that CSR communication is frequently scrutinized and criticized. This is examined using semi-structured interviews with six company representatives. The result is presented thematically, dealing with (1) conditions for CSR and CSR communication, (2) how to manage the issue with criticism and (3) which communication strategies companies use. Following conclusions are drawn: the companies can be divided into Mirvis and Googins phases integrated or engaged/innovative, with conditions characterizing these phases.

Many reports infer that questions of HBT and homophobia are either poorly addressed or not addressed at all in schools today. This study is based on interviews with teachers of students aged 13 to 15. It is an inquiry to the teacher's thoughts about, knowledge of, and sense of responsibility to inform students of the subjects 'Queer', 'HBT', and 'Homophobia'. Who is responsible for educating the students regarding these subjects and what do teachers think about including these subjects in their curriculum? How do the teachers describe their knowledge of the subjects? Do they require further knowledge themselves in order to educate others in a proper way? The study is grounded in queer theories.

In order to drive innovation and growth in a nation is it important to have innovative companies. Many of those innovative companies are smaller companies, which are in need of capital injections for expansion of its operations or to be able to produce a commercial product. In many cases the banks will not lend because they believe there is too great a risk that they will not get their money back. It is in this situation venture capital becomes interesting. Venture capitalists? see the potential the product and/or entrepreneur possesses and are therefore more willing to take the risk in investing in these companies.

This report is about logistic efficiency in companies without own production. The authors have interviewed employees working at two companies, Telias store in Skärholmen and Orion Diagnostica AB. The purpose of the report is to find out which logistic functions the two companies are using to create efficiency.Today?s markets are more global. Different parts of a product can be made in different parts of the world.

Purpose:To concretize the various factors on students' theses that are perceived valuable and can contribute to corporate profitability. In our investigation, we want to strengthen the understanding of a "win-win-situation" of cooperation between students and businesses.Methodology:In this study, we have chosen a qualitative approach in which five personal interviews with various organizations that are active in a knowledge intensive industry. A semi-structured questionnaire was used in our interviews.Theory:Our theoretical framework has two broad areas. Introductory chapter is based on theories of research development in Sweden with theories that emphasize the value of collaboration and knowledge. The second chapter deals with a theoretical outlook on value and how this can be applied in marketing.Conclusion:The study shows a diversity of values within three broad categories.

In this thesis the core of the nursing professional skill will be portrayed through the opportunities of the essay writing. Thus the tacit knowledge, which is at the verge of erosion in a zeitgeist where medical care shall be cost-efficient and where development is mainly based on scientific research, will be articulated. Scientific articulation of knowledge has gained increasing importance on the expense of the practical knowledge. Healthcare professional skill requires a refind ability of judgment, which absorbs its nourishment from both scientific knowledge and the proven proficiency expertise.Professional skill expresses itselfs through action, especially through the acting in unexpected incident. Experience is developed into knowledge through reflection.

Background: With the removal of audit requirement for companies in Sweden from the first of november 2010, a lot of companies has chosen not to keep the audit requirement. So far 57 percent of the small companies has chosen to keep the audit, in spite of that they don´t need to which led us to the problem statement: Which are the factors that affect a small limited company to choose to keep the audit, in spite that now there is a possibility to choose not to use audit anymore?Purpose: The purpose of the essay is to examine why small limited companies choose to keep the audit, in spite that now there is a possibility to choose not to use audit?Method: This research founds itself in a qualitative study with a deductive research approach. We have been studying secondary data in books and articles and preformed 29 phone interviews with small ltd company owners in Sweden. The selection consisted of 14 companies with credit debts and 15 companies without credit debts.

Virtual Design and Construction (VDC) is the definition for using BIM in the construction process to simulate and analyse the building. Resulting use of the technology will according to proponents lead to fewer construction errors, a better understanding between stakeholders for the construction project, less communication problems and a smoother construction process. Although BIM has according to researchers a big potential, few companies have succeeded in broad and continues implementation. The study aims to identify the factors affecting the implementation. More precisely identify what factors influencing the decision to adopt VDC and potential barriers in the diffusion process. The empirical findings are based on a case study of NCC Construction Sweden.

 Introduction and research question: In the global media field, global expansion has become more common and is a way for media companies to reach out to a broader audience. Both advantages and disadvantages come with a global expansion and there are several cultural differences that have to be considered. This thesis will deal with the cultural differences and discuss how a Swedish media company efficiently goes about establishing in Vietnam. This leads us to this thesis' research question: How does a Swedish media company succeed in Vietnam? Purpose: This thesis' purpose is to find out what media companies do to successfully acclimate to the Vietnamese culture and the important aspects of the cultural differences to consider.Delimitation: In order to present a thesis with greater depth and acquire a deeper understanding, the study is limited to examine Swedish media companies and what intercultural aspects are important to consider when establishing in Vietnam. Method: The research we have done is based on interviews, which we thought could give us the accurate information and a good base to stand on.

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.

There is much literature covering strategic change under different circumstances but very little concerning how companies act strategically under sudden and radical changes to market conditions. Based on three different events (the terrorist attack in the USA September 11th 2001, the Tjernobyl accident April 26th 1986 and the Islamic revolution in Iran 1979) with such radical changes as a result we chose three companies that were affected (SAS, Asea Atom and Atlas Copco). The result of the events that were studied in this thesis is extremely unusual to their character. The events themselves were sudden and of a temporary nature but the results were long term changes of market conditions. Through personal interviews the authors have tried to establish how the companies have perceived the events and how the top management has strategically handled the situation.

This paper intends to show how micro- and small businesses in the tourism and experience industry makes use of social media as a marketing tool. The study also shows the possibilities for businesses to market themselves to customers through social media. Small businesses usually don?t have the same conditions or the same marketing resources that larger companies have. For small businesses that lack marketing resources, social media is a great addition to marketing since the technology around social media is relatively simple.

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.