In a world where digital media is becoming a greater part of people?s everyday and working lives it is plausible to assume that the upcoming generation of pupils expect the teaching media to adapt thereafter. It is this assumption of an increased demand that Natur & Kultur is hoping to be able to meet. This thesis has been a stage in the process of producing digital material in the subject of mathematics for high school students. Specifically the aims of this thesis have been to make a rough description of the largest competitive companies? products within the same market, explore and put together a brief theoretical foundation of contemporary research and produce concrete examples of ideas for digital applications.

The aim of this thesis is to examine the occurrence of Cosmetic Earnings Management (CEM) among Swedish companies. CEM refers to the small upward rounding of reported net income to reach cognitive reference points. Important cognitive reference points are multiples of ten (N*10^x) of reported net income and rounding towards these has been documented in other markets around the world over the last 20 years. The occurrence of CEM on the Swedish market is studied using digital analysis, frequency testing and Benford's law. Firstly, reported net income of publicly traded companies between 1996 and 2010 is examined.

Purpose: The study examines the risk a rising from the acquisition of shares, and its relation to the expected return. We would like to see how a high-risk portfolio is related to a low-risk portfolio. Although studying the portfolios annual performance.Theory: The theories that have been used in the study are, Capital asset pricing model, CAPM and portfolio theory.Method: The study is based on a quantitative method, the time interval is from 2008 to 2010.The annual reports, historical stock prices for companies and the index are used to perform calculations based on the essay theories.Conclusion: The beta value has positive liner correlation with the expected return. When there are bad times in the world, the companies are negatively affected regardless of industry. The Portfolios developed in the same direction during the time period..

The aim of this study is to describe the market for Digital Signage in Sweden and give the reader an increased insight and understanding of the problems that suppliers and buyers of Digital Signage may encounter. The study is abductive and based on a number of qualitative interviews with representatives from potential buyers, an existing user, a supplier and a number of companies with insight into Digital Signage. Our findings show that the companies in this study have not yet reached the stage of being ready to invest in a system for Digital Signage, since the effects on for instance increased sales and potential savings on marketing communication have not yet been clearly proven. Furthermore the study shows that it is important that a supplier has a fundamental understanding of the business model of the buyer. In addition to this, service, support and IT-related issues are of great importance for the potential buyers.

This study has examined how social media has changed food companies way of holding contests. The study examines how food companies use contests with the help of social media and how they used to do the contests before the use of social media. We have also researched the users behaviours and opinions of companies contests on and outside of social media.In this study we have interviewed four people responsible for contests on the social media department on their respective food company. We also performed a survey that was published on Facebook and followed it up with interviews from two of the participants.This study has showed that contests on social media, as a technical aspect, have given new possibilities for the design of the contests. But there are still some unexplored areas around contests on Facebook and the companies do not know exactly what the users are demanding.

Background: Companies often invest in foreign subsidiaries and that gives rise to translation exposure. Translation exposure arises with the consolidation of the foreign subsidiary and depends on the rate of exchange that are used for translation of the foreign subsidiary. In time several different methods of translation and recommendations has been developed. Companies listed on OM Stockholmsbörsen shall follow RR8. According to RR8 a classification of foreign subsidiaries as indipendent or integral to the parent company determines which method of translation that should be used.

The global spread of the Internet has enabled busniesses and consumers in all industries to be better informed. Consequently, the buying process has appeared to become different from what tratditional models implies. As the buying behaviour among customers is evolving, selling companies are responding to this change. This thesis evolves around the consequences that the developing relationship between buyer and seller in business-to-business companies has led to. The topic in focus is the buzzword and phenomena "content marketing" with its marketing and selling strategy.

Background and problem: The importance of banks was clearly shown during the last financial crises, when the crises that started in the banking sector spread to the rest of the world. This is one of the reasons that this thesis is focused on banks in particular, one other reason is that a lot of previous studies has chosen to exclude banks because of the fact that their balance sheet differ from non-financial companies. This thesis is a beginning in filling in the gap that exists in the knowledge of banks capital structure. Purpose: The purpose of this thesis is to prove that it is possible to explain the capital structure in banks and that differences in the capital structure of the banks in Great Britain, Sweden and the United states of America exists. Method: The fact that our study is partly a replication of two earlier studies made a deductive approach most appropriate.

On November 1st 2010 the obligatory audit was removed in Sweden for small companies. What factors influence such companies to have their financial reports audited, and what factors exert the strongest influence. Purpose: The authors would like to investigate factors that affect companies with voluntary audits in Skåne län to continue with the audit. The authors also wish to examine the factors that have the strongest impact on the choice to adopt auditing. Method: A quantitative study has been conducted in which aquestionnaire was sent to companies in Skåne Län Conclusion: The factors that affect smaller companies to continue with audit are as follows: Accounting quality, cost, creditors (loans), suppliers / customers, the tax office and distort competition.

This study explores whether environmental, social and governance (ESG) issues affect the monetary value of a company.The samples used in this study have been taken from the Johannesburg Stock Exchange (JSE) in South Africa. Since 2010, JSE have been categorizing companies using the King Code III criteria to establish a Socially Responsible Investment index (SRI index). Companies that fulfill the required number of criteria are classified as 'best performers' using the SRI index.  In this study the monetary value of a random sample of 'best performers' has been compared to the monetary value of a random sample of companies without an SRI index evaluation.This study found that companies without a SRI index have a higher unique risk, which means a lower stock price with a higher dividend yield. Companies with an SRI index evaluation have a lower unique risk, which means a higher stock price and lower dividend yield. In conclusion, this study shows that SRI adjusted companies have an enhanced monetary value in comparison to non- SRI adjusted companies..

Title: Theory and Practice: A study of Swedish Research on the Internationalization in Swedish Business and its Relevance to Practice´s, according to The Camber of Commers, Swedish Trade Council and researchers.Main issue: Within marketing science, there is an general ongoing discussion about the gap between researchers and practitioners, this leads to the thesis main issue on whether the Swedish marketing research conducted in the internationalization of Swedish companies, is relevant to practitioners and provides essential tools for practitioners to applicable in real business situations.Purpose: The purpose is to answer the problems of theory and practice, what it looks like and what the underlying factors and impact difference between internationalization theory and practice are.Method: The thesis has a qualitative methodology mainly based on theory, as well as empirical findings from researchers and organizations working with Swedish company's internationalization.Results: The result shows that there is a difference between theory and practice and that there are several factors underpinning this. Theories primary purpose is not to be practical but to explore an unanswered need to create an understanding to the researcher?s audience, which is other researchers, thereby are theories based on knowledge not demands from the practitioners. The result also shows that the internationalization theories can be applied in practice´s reality on the internationalization of companies. Research degree of generality has a sense of reality given by the empirical studies which therefore reflects the reality of the theory which gives theory a content of truth.Conclusion: The gap that exists between theory and practice has both positive and negative effects.

From a historical perspective, Sweden is a classic example of a social democratic state in view ofits early development of labor movements, democracy and focus on the welfare state. Today, as amember state of the EU, Sweden has however come to be influenced by America?s neoliberalpolities, where companies need to deliver more and better products/services while the consumerawareness and sensitivity has increased about company?s way to invest. Research shows thatScandinavian companies, primarily in Denmark and Sweden, has a leading position when it comesto responsible corporate behavior which has been the reason to our choice of studying howSwedish companies do to achieve success in CSR. To carry out this study, we have usedqualitative analysis, using semi-structures to interview companies in different industry sectors.

The purpose of this media scientific study is to contribute to a better understanding about how blind people?s empowerment and participation may affect their role in the digital society.Earlier international studies in this area have shown that blind people not only need more knowledge then the seeing population about the computer, but also about the technology behind their tools for using Internet. The results from these studies have also shown that Internet increases the blind people?s independents and that those who use Internet feel more involved in the society.A qualitative method was chosen to study the three most common categories from the earlier studies: knowledge of technology, empowerment and participation. Are there differences in the results compared to our study in Sweden 2014?Interviews with eight blind, experienced computer users have shown that knowledge of technology is essential for their use of Internet and that the Internet increases their empowerment and their participation.

This study examines differences between private and state-owned companies' sustainability reports for the year 2010. Three state-owned companies and three private companies in three different industries have been examined. An effort has been put to explaining if differences are related to the owner or to the industry. The basis for this is that the state owned companies are required to present a sustainability report according to shareholder demands, while the private owned aren?t obligated to present their sustainability efforts.The study has a qualitative basis, and empirical data have been collected by the authors.

The Swedish energy companies have several different systems for data collection of the energy consumption of their clients. Often computerized remote meter readers are put in practice in order to register the energy consumption of large companies. The majority of household clients, however, are read off by the assistance of manual methods. Household power consumption is read off once a year. As a result, these clients are not debited for their actual consumption; their invoices during the year are the result of estimations. At times when the electricity supply system is highly loaded, electricity is more expensive.