Då alltfler företag i dag internationaliseras tack vare öppnare gränser mellan länder och en friare marknad för kapital och arbetskraft, ökar även betydelsen av kunskaper inom interkulturell kommunikation. Med denna uppsats avser vi att undersöka hur kulturella skillnader kommer till uttryck vid möten inom och mellan organisationer. Fokus för undersökningen har varit Spanien-Sverige då handelsrelationerna mellan dessa länder aldrig varit mer omfattande. Detta samarbete har underlättats av medlemskapet i EU vilket förenklar handel och investeringar.Studien är kvalitativ och data har insamlats via direktintervjuer. De teorier som ligger till grund för analysen är kopplade till interkulturell kommunikation samt nationella kulturers inverkan på människors beteende.

Purpose: The purpose of this paper is to contribute with knowledge regarding the connection between the socialization process and the organizational commitment perceived by junior accountants. Based on Van Maanen and Schein's (1979) model, we intend to identify and describe how selected socialization strategies affect junior accountants? perceived affective, continuous and normative commitment during the initial five years in the firm.Research methodology: Semi-structured interview was chosen as the key approach for gathering essential data. Interviews were conducted at three major accounting firms with a total of eight interview participants. The study has a qualitative approach because of the ability to go in depth on the studied phenomenon.Conclusion: The socialization process consists of individual, informal, sequential, fixed, serial, and investiture strategies.

Since 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS). The purposes of these standards are to accomplish international harmonization of accounting rules to make financial reports more comparable. However, recent research has shown that some firms tend to use goodwill strategically in a business combination by manipulating the acquired assets and consciously allocate the intangible assets to goodwill to reduce the depreciation in the income and decrease costs. This phenomenon may reduce the comparability between financial reports and thus has an opposite effect on the purpose of IFRS and IAS.The aim of this study is to show how the companies involved in this study allocate goodwill strategically. Furthermore, the introduction of the new standards has contributed to that goodwill now is a subject for impairment test, therefore we want to show whether this affected the comparability of the companies in this study.An empirical study was conducted, based on interviews with four Swedish managers.

In order for companies to be competitive they perform different types of development projects.  Due to globalization a greater focus is added on costs, not least on costs in development projects. Project controllers are involved in development projects in order to review the financial aspects. The authors have examined the role that project controllers hold in respect of two Swedish manufacturers, Volvo CE and Scania CV. The investigation has revolved around three main issues where the authors conducted interviews with controllers that do not work in development projects and project controllers in development projects. The goal of the interviews was to gain a greater understanding of the role of project controllers, how this role will differ from those that do not work in development projects and the difficulties faced by project controllers.

Revenue is the largest post in the financial statements but is often least described. They are an important element when different companies are compared with each other. Revenue is often associated with assessment which Enron and Prosolvia is two examples of. Enron reported their incomes and assets while their costs and debts were not reported. Thus were a positive image maintained of the company when the financial position in reality were otherwise.

Purpose: The purpose of this study is to explain which factors that affects Swedish listed companies choice of placement for the corporate governance report when the regulation gives different options.Methodology: The chosen research philosophy is positive, research strategy is deductive and methodology is quantitative.Theoretical Perspectives: As support for the dependent (placement) and independent factors agency theory, positive accounting theory, accounting choice, legitimacy-, stakeholder-, and institutional theory are used.                  Empirical foundation:The sample consists of 249 companies. The empirical data consists of the companies Annual reports and Corporate Governance reports for financial year 2011 or when split financial year, 2010/2011. Limitations: A limitation of the study is that it is based on observations from only one year why it is not certain that the results should have been the same if a comparison between several years had been done.Conclusions: The factors size and growth explain the placement of the Corporate Governance Report in Swedish listed companies..

The aim of this paper is to examine the capacity for ethical reasoning of Swedish certi-fied auditors in the five largest accounting firms in Stockholm, and also how ethics courses affect the auditors' ability to ethically statement. To calculate the auditors ability to ethical statement, questionnaire has been used. The questionnaire is based on a psychological instrument, the so-called Defining Issues Test. At the beginning of the questionnaire some questions are asked about the ethics courses. From the questionnaire a calculation was made of an average index called p-score (Principled score).

BakgrundFrån och med den 1:a januari 2005 ska alla börsnoterade bolag inom EU tillämpa IFRS. I de flesta länder råder valfrihet för onoterade bolag att tillämpa IFRS eller nationella redovisningsstandards. Det har dock visat sig att SMEs främst väljer att tillämpa de nationella reglerna, då IFRS anses för omfattande och kostsamma att tillämpa. Mot denna bakgrund tog IASB initiativet till ett förslag om ett införande av internationella enhetliga redovisningsstandards för små- och medelstora företag.SyfteDenna uppsats avser att undersöka hur redovisningsstandards som idéer sprids, vilka bärarna av idéerna är samt hur idéerna blir starka och uppnår legitimitet. Vidare avses att utreda vilka institutionella faktorer som kan förklara inställningen till införandet av internationella enhetliga redovisningsstandards för SMEs i olika länder.AvgränsningarUppsatsen avgränsas till att omfatta länder som tillhör den anglosaxiska och kontinentaleuropeiska redovisningstraditionen samt ingår i EU eller EEA.MetodSyftet besvaras genom att analysera hur IASB gått tillväga avseende SME-projektet samt genom att tolka de yttranden som inkommit till IASB avseende diskussionsunderlaget ?Preliminary Views on Accounting Standards for Small and Medium-sized Entities?.ResultatRedovisningsidéer sprids genom idébärare samt genom tolkningsprocessen där de även blir starka och vinner legitimitet.

This study is preformed at Westbaltic Components placed in Töcksfors Sweden. Themain target in this study is to make one of the company?s assembly lines better andmore effective. The assembly line constructs vending machines for different stores allover Europe.It will contain tobacco, snuff, cigarettes and shaving blades and many more similarproducts.The first step in our study is to locate the daily problems and find out a good way toreduce them and make them disappear. A good way to do this job easier was toconstruct a visualizing board.

Syftet med denna uppsats är att hitta en innovativ definition av begreppet interna kunder samt föreslå en implementeringsstrategi för en av den svenska matvarugrossisten ICAs lagerenheter. Vi har nått våra slutsatser genom kreativa studiebesök, interaktiva intervjuer, en innovativ workshop och litteraturstudier. Vi har utgått från leanfilosofin och teorier om kulturer, förtroende och kommunikation i organisationer. Inom samtliga områden har vi stött på kopplingar till inre och yttre effektivitet. Under intervjuerna upptäckte vi att ICA står inför vissa utmaningar när det gäller de anställdas förtroende, kommunikation och individualistiska tankesätt.

Audit is a common concept in Sweden. This occurs in many contexts and situations and may intend a wide spectrum of areas. It might consider environment audit, amateur audit, internal auditing, external audit etc. In the business community external audit and the associated external auditor is possibly, from the general public's side, the most recognized. The external audits purposes in big features are checking limited companies economic accounting along with the board and CEO: s management.

ABB Capacitors is looking to introduce LEAN within their organization. The purpose of this research is to suggest ways to improve the production planning in order to facilitate the company?s production processes. This should be done in accordance with the LEAN concept.Today, ABB will produce two of the customers? orders at the same time.

An accounting issue that has received attention is the issue of identification of intangible assets in acquisitions. This is because the company's result can be different depending on how much the company chooses to identify intangible assets separated from goodwill. As the practice for identification of intangible assets lacks clarity, companies are able to account for this in different ways. In this study, the manner in which identification of intangible assets are managed by companies listed on Swedish multilateral trading facilities and the manner in which companies distribute the purchase sum on net tangible assets, intangible assets and goodwill in comparison with listed companies is examined. The study emanates from a systems approach and is descriptive.

Emhart Glass is the world?s leading manufacturer of equipment, controls and components to the glass container industry. The goal of this project has been to identify improvements and propose cost saving solutions when moving one of Emhart Glass work cells in Sundsvall. The changes shall result in improved work environment and increased product quality. The method contains value stream mapping, concept selection and P-FMEA and complies with Emhart Glass goal to become a more Lean focused business.

Det pågår ett intensivt utvecklingsarbete inom byggsektorn, för att komma tillrätta med problem som resursslöseri i byggandet och dålig produktivitetstillväxt jämfört med övrig tillverkningsindustri. Det industriella byggandet ligger i gränslandet mellan traditionellt byggande och tillverkningsindustri och försöker närma sig lösningar för vissa av de konstaterade problem som finns inom byggsektorn, bland annat genom anammande av de produktionsmetoder som varit drivande i utvecklingen inom tillverkningsindustrin, exempelvis Lean Production.Fallföretaget i den här studien, Moelven ByggModul AB i Sandsjöfors (Moelven), har lång erfarenhet av industriellt byggande och hade 2010 börjat införa vissa Lean-verktyg i sin produktionsprocess. Den här studien inducerades av Moelvens önskemål att kartlägga och problematisera sitt system för materialhantering, för att bättre kunna organisera sina materialflöden till montageplatsen. Studiens syfte är att beskriva problembilden för Moelvens materialhantering och utvärdera hur förbättringsåtgärderna, baserade på en Lean förbättringsstrategi, inverkat på problembilden över tid.Studien genomfördes som en kvalitativ fallstudie i två delar, vars första del utfördes under 2010 och andra del under hösten 2014. Genom observationer, intervjuer och litteraturstudier inhämtades material för att kartlägga och analysera Moelvens materialhantering genom byggprocessen vid de två tidpunkterna.