The essay that you are now holding in your hand is a survey about how different companies calculate their logistic costs and the activities which are included. We have examined five companies within the county of Kalmar. The research objective has been to study how aware companies are about their logistic activities and costs. The conclusion of the report is that they put their logistic costs together with other costs which they distribute among their products. The companies identify additional logistic activities than costs which regarding to us is one step in the right direction towards the awareness concerning future effectiveness in the business..

Today we are living in a knowledge-society where knowledge sharing is of utmost importance for companies in order to keep their competitiveness. Therefore, it is a much debated issue - in both the academic and the corporate world - in what way one should handle the knowledge which continuously is created within companies. The aim of this study is to describe how practitioners share tacit knowledge within a large knowledge company. By that we aim to get an answer to how the chosen theoretical models regarding tacit knowledge relate to the empirical world. In this study we will focus on tacit knowledge in contrast to explicit one.

When a crisis hits a company, it is very important that the company communicate with its customers. Communication is important for a company in crisis because this is a way for the company to tell their side of the story and thereby try to get the customers to see things their way. Because mass media reaches a lot of people, it is a simple and fast way for companies in crisis to get their message out to the world. Mass media can be very useful for a company, but it can also be a problem. Mass media and companies in crisis may or may not have the same purpose with the communication.

SummaryThe purpose of this thesis is to examine what effect the IFRS 2 has on earnings, equity, financial strength and return on equity for listed Swedish companies with active stock option plans. The purpose is further to investigate the companies? attitudes towards IFRS 2 and to find out if companies tend to deviate from stock option plans due to the changed accounting rules. We also want to examine the view of IFRS 2 from an auditor?s perspective.We have used a deductive approach and a mix of quantitative and qualitative research methods with a view to get a completely clear picture within the field of study.

With the globalization, companies in the West chose to shift production to developing countries to cut down costs. This had a major impact when child labor and very poor working conditions in these factories were discovered and led many companies to take responsibility for their suppliers and the employees by adopting voluntary so-called Codes of Conduct.There is a subtle balance to enforce improvement of working conditions for employees at suppliers´ factories and to keep costs down. On the one hand, companies would like to conduct extensive audits at their suppliers to ensure code of conduct compliance and thus protect their legitimacy. On the other hand, audits are expensive so companies would like to minimize audits to keep costs down. Companies thus have to strike a delicate balance in relation to how many and what suppliers they choose to audit.

Sweden is usually seen as a role model when it comes to integration and diversity, but at the top of the pyramid there is little ethnical diversity to be found. This paper investigates how existing economical and sociological theory explain the lack of swedes with foreign background in leading positions in large Swedish companies. Our findings show that none of the theories applied in this paper can explain the phenomenon in isolation. Thus it is not only taken for granted norms, contacts in one's network or cost minimizing under asymmetric information that lie behind the phenomenon, but an interaction of these aspects. Conflicting demands lead the recruiters to separate talk from decision, the search frame is narrow and no or small efforts are made to increase the diversity.

Since the implementation of the revised IAS-1 in January 2009, the income statement has changed in order to include what is called dirty surplus accounting flows (DSF). Using data for the period 2005-2009 regarding large cap companies listed on the OMX Stockholm we identify DSF in Swedish accounting. First, we present some descriptive statistics on aggregated and individual DSF in Sweden. We find that aggregated DSF and individual items related to securities are significantly positive over time. Second, we perform a regression on returns to test for value relevance and find that aggregated DSF and individual items related to currency translation differences and cash flow hedges are value relevant in explaining returns.

Because of the large economic growth in China there are many companies who have economic interests in the Chinese market. Also in the forest market companies have started to invest in China and the interest for the market is growing. The question is how the Chinese forest market will develop in the years to come? How will China?s entry on the market of forest products affect the global forest market? The purposes of this study are to describe production, consumption and trade of forest products, and China?s possible competitive advantage in the forest industry. The purpose of this study is also to describe how China?s entry on the forest market affects the world market of forest products.

This is a study to see the relationship between earnings per share and dividends during a period of both boom and depression. The study will focus on companies listed on Stockholm stock exchange and see if they follow theories from the past and if the dividend is smooth over times with a fluctuant economy. To see this we had this problem:Is it a relationship between earnings per share and dividend during a fluctuant economy, also if there is a difference between the different Caps on Stockholm stock exchange?We studied 163 stocks of the 293 listed stock on Stockholm stock exchange during a period of 8 years. The study is focused on the time period between year 2005 and year 2012.

The use of group contribution between consolidated firms is a common phenomenon in Sweden where taxation is not based on the return on the consolidated level but on the return on the individual firms. However, the process of handling the group contribution does not work without problems. This thesis analyzes three main issues where group contributions oppose the Swedish Companies Act. ? The Swedish Companies Act enacts the decision regarding group contributions to be made at a shareholder?s meeting.

AbstractFrom 1st of July 2003 it is compulsory for companies with an average number of ten employees the latest two financial years to account sick leave in the annual report.The government?s purpose with accounting of sick leave was partly to evoke an action from the companies? side in terms of motion as an effect due to the awareness of the level of the sick leave. The government was of the opinion that the companies had too deficient knowledge in sick leave and that the knowledge about causes and costs had to increase.In this paper three companies affected by the compulsory accounting of sick leave have been interviewed. The paper defines to only concern private companies. The companies were interviewed in purpose to form an opinion of whether the companies have changed their health promoting actions due to the application of the law.

The thesis has two purposes. First, to give a practical insight into the challenges that Swedish companies might face, and how these challenges are tackled, when implementing strategy in a local area. Second, to develop a general applicable model as a conceptual contribution to the field of international strategy implementation in local areas. This empirical-driven thesis is written in a qualitative and explorative approach, where abduction is adopted in order to find mysteries and contribute to the forming of new theories. The empirical foundation is twenty-two interviews and observations of three large Swedish companies.

AbstractMedia presents hate crimes and nationalism as phenomenon that has increased both internationally and nationally in recent years. Further media largely pair these phenomenon together. The groups mostly exposed to hate and nationalism are people of different ethnic origin and LGBTQ (lesbian, gay, bi, trans and queer) people. In Sweden's general election in 2010 a RHP-party, Sweden Democrats, made it in to Parliament. The purpose of this study was to examine how hate crimes and nationalism, in the form of the Sweden Democrats, has increased in Sweden and if there was any link between them.

The aim of this study is to investigate which management control mechanisms evolve in companies that receive funding from Venture Capital companies and why the management control systems evolve in the way that they do. A case study was performed on three Swedish high technology companies, that all received funding from Venture Capital companies for the first time in 2006. Merchant?s framework, defining all management control mechanisms as either, results control, action control or personnel control, was used to structure the study. Results show that the companies that received Venture Capital all increased the use of management control mechanisms within results control, action control and personnel control.

The main issue: On the basis of the authors problem discussion has following questions came along: how will the closed companies be affected by a abolishing of demand on auditing? How could the abolishing of demand on auditing in Denmark and England relate to Swedish possible abolishing of auditing?Purpose: The purpose of this paper is to examine and describe how closed companies stand to abolishing of demand on auditing and which affects they think they will get.Method: The authors have chosen to use a qualitative method. With open questions can give space for discussions, which can give the authors better understanding. The empirical material consists of eight different closed companies. The subordinate data were collected before the interview occasion, this because to develop the interview questions.Conclusion: The authors has come to a conclusion that larger the closed company is, the more of them will keep audit.