The purpose of this thesis is to study how organisations are working with repatriation of employees who have been working abroad, especially regarding how their experiences and competences are being utilised and transferred within the company. A qualitative abductive method is used, since the aim is to obtain an understanding of this phenomenon. The main source of information has been 21 interviews. The interviews were executed in two steps; a preliminary study with nine Swedish organisations was followed by our main study, containing 12 interviews with repatriates, their colleagues, and personnel employed at the International Assignment departments at Scania and Volvo. The conclusion of this thesis is that large Swedish companies, which have Swedish employees working abroad do not seem to be working with repatriation according to suggestions given by the theories, even though their performances are better than earlier research implies.

Purpose: To investigate whether or not the credit granters believe the quality in audits will deteriorate after the abolishment of statutory audit and, if that is the case, how the abolishment will strike the purpose and goal of accounting.Approach: To answer our purpose we carried out a literature study to later implement interviews with four granters of credits specialised in business accounts.Findings: The process of credit granting will not change after the abolishment of statutory audit for companies still using audit reports. Though, for other companies the process will change dramatically since the lean time of the process will increase. Higher demands will be put on these companies since the reliability in the economic information will decrease when it is no longer being reviewed in the same sense. Though, the credit granters believe that some form of substitute for audit will be demanded in order for the companies to be granted credits from the bank..

The aim of my study is to answer the question whether there is a potential for services by working horses in the Swedish municipalities. The Swedish University for Agricultural Sciences (SLU) and Swedish Farmers Union (LRF) has started a cooperation called Climate School (Klimatskolan), with the purpose to increase knowledge in environmental and climate related issues in context of agriculture. This Master thesis is in the framework of the Climate School.Global warming is a problem that gets much attention today. Global warming and climate change are two subjects that are very much in focus on the political agenda. The municipalities of Sweden have a big responsibility concerning environmental work and to develop their own environmental thinking.

BackgroundToday a common approach to solve a complicated problem is to assemble a temporary workforce in order to solve the problem by working together within a project. One of the difficulties with working in projects is to maintain the planned budget. Working hours and costs are often exceeded. Many companies presume that any certain project will succeed, a presumption that leads companies not to anticipate risks involved in a project. In companies today there is seldom time for evaluation or moderation of a project, in order to have time for evaluation there is a great need for an adequate planning of the project.IntentThe intention with this study is to create a model for planning, budgeting and evaluation of projects within consultancy companies.MethodWith the help of interviews and discussions within the group Hamnar och Byggkonstruktioner at Sweco has evidence to present a proposal on planning, budgeting and monitoring been developed.ResultsA model has been developed to ease for consultancy companies to plan, budget, monitor and evaluate projects.

Due to an increasing global market with a growing competition and an escalating technologydevelopment the demands on companies today are increasing. To maximise the output fromtheir recourses they need to be more efficient. The research on product development and how toensure the efficiencies in the process are extensive and companies could by adapting andimplementing the result of this research use its benefits.This master thesis is made for Knightec AB with the aims that through interviews anddiscussions with three companies investigate, collate, justify and give proposals for productdevelopment process together with supporting methods and procedures for technical projectmanagement. Besides Knightec AB three other companies located in Sweden has beenparticipating in this study. Through semi structured interviews and discussions in focus groupsinformation from the three involved companies were obtained.

This essay which is an event study aims to examine if an announcement of a CEO exchange actually is course-affecting information. The essay study?s if a variation can be detected in the share price in relation to an announcement of a CEO exchange. The study also aims to examine if the characteristics; age, number of years at the post, and compensation to the CEO effects the share price progress. The study embraces 46 companies from eight different line of business.

Due to the highly competitive and busy marketplace of today, companies are forced to take unforeseen measures in defending and developing their brands. Key elements like opinion leadership and lifestyle marketing are commonplace and aim to deliver values that are more difficult to define compared to quality, price, looks and usability. This paper aims to develop what should be considered most fundamental to all commercial branding. By investigating the ideologies that are the core of many successful companies, we hope to clarify the importance of communicating these ideologies. The topic is examined by method of quantitative analysis and the main purpose is to determine; what do the companies think of their ideologies, and how do their consumers recieve them? A secondary purpose is also to investigate whether different kinds of consumers recieve the ideologies in different ways..

AbstractAuthors:Stefan Harrå and Magnus BjörkAdvisor: Markku PenttinenTitle: Accounting Consequences of the change in pension accounting Background to problem: When the revised IAS 19 comes into force January 1, 2013, it means that two of the three accounting principles for defined benefit pension plans are disappearing, including the corridor method. The corridor method has made it possible for companies to defer its actuarial gains and losses. Now that the corridor approach abolished then the unrecognized actuarial gains and losses immediately be covered by equity, which involves very large amounts of some companies. Why the amounts have grown so big is much because of the discount rate. The discount rate is a controversial parameter, and there is disagreement on how it should be fixed.Purpose: The purpose of this thesis is to examine the accounting implications this will have for the company applied the corridor method, and if there is some parameters in the actuarial assumption that is more important than others.Methodology: The thesis has mainly been based on a qualitative research through qualitative interviews with a small sample that is affected by this change.

Globalization has lead to evolvement of teamwork between companies and their customers. One reason for this change is the growth of the IT community and the propagation of the Internet. This in turn has lead to faster communication within business networks and also a higher degree of integration between companies.The purpose of this thesis is to describe IT can be used to develop and support networks formed around IT corporations. IT also aim at describing what impact usage of IT within personal networks has on usage of IT within business networks. The thesis is limited to IT-companies using IT artifacts, not only for communication within its organization, but also communicating with its customers and other IT-companies.

The purpose of this report is to compile and examine the cost of renovation of moisture-damaged bathrooms, to derive a target price. The target price can then be used by insurance companies to estimate the ultimate cost of future bathroom renovations.       The method is based on the compilation and comparison of the cost of repairs of previous water damage in bathrooms. The calculations compiled based on repair estimates for different insurance losses from one of the leading insurance companies in Sweden.       The result shows the average price per square meter of floor area for different sizes of bathrooms. The average price is the basis for the estimate of future renovation costs of bathrooms. The results further show that the bathroom finishes, area and the distance between the entrepreneur and the location of the renovation have great impact on the final repairing cost.

This project was led on behalf of Bombardier Transportation in Västerås, Sweden, incollaboration with KTH Stockholm and EPFL Lausanne. This project is connected to thedevelopment of a new and simplified tilt system for rail vehicles.Growing competition from other means of transportation has forced railway companiesthroughout the world to search for increased performances.Travelling time is the mostobvious performance indicator that may be improved by introducing high-speed trains.They require very large curve radii and long transitions curves not to impairridecomfort, another performance indicator. Building new tracks adapted to high speedtrains is very costly and can only be justified where the passenger base is large.Trains with the capability to tilt the carbodies inwards the curve is a more cost efficientalternative. The tilt inwards reduces thelateral force felt by the passengers allowing thetrain to pass curves at enhanced speed with maintained ride comfort but increases thefrequency ofmotion sickness.The benefits of tilting trains are improved speed capability in curves and enhancedpassengers comfort, but at higher buying and maintenance cost. As the conventionaltrains increase their speed in curves, the performance advantage of tilting trains isreduced while their prize is still kept significantly higher and constant.

The music industry has been subject to great changes during the last ten years. The most significant factor contributing to this change is the increasing usage of broadband and thereby the increasing frequency of downloading music illegally. Music piracy and file sharing have caused record sales to plummet. Consumers have now moved on to consuming music in a digital format, not only through downloading but also from streaming music online, an activity partly made possible by social media channels such as YouTube. As the consumption patterns have changed companies within the music industry have been forced to find other sources of income than record sales and they have also needed to find alternate ways to market their artists.

1 January 2005 came the new reconstructed version of IAS 40. It came to compensate the earlier ÅRL and FAR who was applied within the European Union. These new standards came to be called as IAS/IFRS. The standards? are supposed to make sure that the differences between the different countries won?t be so split.

During the last decade several cooperatives have struggled against many problems. Especiallyin North America several cooperatives have been forced to reconstruct, merge or have beenpurchased by other firms. There are many reasons behind these problems, but one observationmade on these cooperatives implies that they have one thing in common. The cooperatives areall very large and have a complex business structure.Lantmännen is one of the largest cooperatives in the Nordic Countries with its main office inSweden. In Nilsson et al.

An increasingly globalized market is leading to hard competition among manufacturing companies, which means that they are forced to become more customer focused to survive in the market. A Customer Relationship Management system is a system that will be of assistance to help companies succeed in building long term relationships with their customers. Best of Breed and ERP-based are two types of CRM systems. The study has focused on analyzing and examine the need for CRM systems at manufacturing companies. Our question formulation has been:? What need do businesses want to satisfy with a Best of Breed-based and ERP-based CRM system?? Are there any differences in the use of Best of Breed-based and ERP-based CRM system?In this study, we have chosen to carry out interviews and quantitative surveys with manufacturing companies to get their view of CRM-systems.