Since January 1st 2005, public companies within the European Union shall prepare their consolidated accounts in conformity with the international accounting standards. The adopted accounting standards are IASB?s IAS/IFRS completed with interpretations. Furthermore, member states may permit or require public companies to prepare their annual accounts according to IAS/IFRS. Sweden has not yet given companies the ability to use IAS/IFRS in the annual accounts due to taxation difficulties the strong relationship between accounting and taxation brings.

Background: Thanks to the globalization and the EU the international trade is growing faster than ever and companies are able to change ownership across the borders of the nations. Today one can talk about global marketplace with a deeper integration of the economies of the world. The rapidly growing list of mergers of Swedish companies since the last 10 years indicates that the global companies of today is using mergers as a strategic tool for continue their growth. However the number of unsuccessful mergers is big. The need of understanding and knowledge about different cultures is growing in the global business climate of today, since the collaborations across de national borders are increasing.Problem formulation: Which international strategies are fortunate in international mergers with Swedish companies?Purpose: The purpose is to analyze the integration of the three mergers; Vin&Sprit ? Pernod Ricard, Astra - Zeneca and Telia ? Sonera.Method: This study is a case study with a qualitative approach.

The purpose of this thesis was to find out how travel agencies work with relationships to their customers on the Internet. A case study with two companies was conducted, Ticket and Resia. In all four interviews were done, two in every company that served as basis for our conclusions. The study showed that it is important for travel agencies and other types of companies to create awareness of their web site in as many ways as possible and make it easy for the customer to find the web site. The contents on the web site have to be of current interest, it should be well structured and the usage of the web site should be easy.

The topic of this essay is the strategic importance of the Golan Heights during the period 1967-1973, specifically targeting the following questions;-          Why were the heights strategically important?-          What are the gains of either of the states in controlling the Golan Heights?A theoretical framework based on Jerker Widén´s and Jan Ångström´s Militärteorins grunder (The fundamentals in Military Theory) and its chapter regarding the strategic context will be used as an analytical framework.The framework has been applied on the specific conditions of the Golan Heights during a given and limited period of time; stretching from 1967 to 1973, however, the study will not deal with the war of attrition in 1970 as the impact on the Golan Heights and the surrounding geographical strategically important area was limited if at all. The two wars waged during this particular time are used in an attempt to give a somewhat objective picture of the strategic importance of the area.The conclusions are that the importance of the Golan heights during the selected period was significant as the Golan Heights provided a ?strategic lock? both ways and provides a favourable area to deploy artillery, intelligence and surveillance sensors..

Research shows that almost 30 per cent men and 20 per cent women at the age of 16-24 in Sweden download music on a regular basis instead of buying records. Thanks to modern technologies teenagers of today have become used to downloading music illegally from theInternet. Even though legal alternatives, such as Spotify, have become popular, the behavior of illegal download of music still persists. What do record companies do to prevent this phenomenon and why do they go to such length to stop this widespread movement? The question is, why is illegal download of music a problem ? and for whom? To investigate this I?ve read books about the subject, analyzed web pages of alternative record companies and interviewed a drummer in a local band.

The purpose of our study is to examine the bloggers? influence on the brand?s image to see whether and if so in what way the blogging trend affects the brands. We also want to analyze how companies use bloggers in their marketing. This is a subject that has attracted our interest and that experience has not been touched in a higher extent. Our purpose has led us to the following research questions;Which relationships occur in collaborations between businesses and bloggers from a marketing perspective? In what way in terms of reciprocity can relations be described? To what extent can the credibility through blogs be affected in terms of how brands are presented in the blog? In this study we have used a qualitative method with an abductive nature to create a deeper understanding of our chosen subject.

Abstract Title:                               Goodwill ? differences and similarities between how IFRS and U.S. GAAP treats goodwill Level:                              One year master, 15 credits Author:                           Oscar Larsen and Thomas Karlsson Supervisor:                     Leif Carlsson Examiner:                      Cecilia Lindh Year of publication:      2011 The main issue:              What are the differences and similarities of the treatment of goodwill between the U.S. GAAP and IFRS? What can the transition from U.S.

During the last couple of years the focus for many businesses have moved from just being price oriented to include such factors as quality, flexibility, service, delivery precision and environmentally friendliness. The shift in viewpoint arises from the increasingly competition on the market and the hard economic atmosphere. It has become more important to differentiate the company and its products to be able to increase market share. The purpose with this master?s thesis was to get a better understanding on how companies (customer to DHL) are reasoning and prioritizing when choosing Swedish carriers.

 AbstractThe focus of this essay is the american director Wes Anderson and the use of colour in his films. I also put some focus on colour as a neglected element in film studies, and what has caused this neglect. In my own research, I have analysed three of Anderson's films: Bottle Rocket (1996), The Royal Tenenbaums (2001) and The Darjeeling Limited (2007). To get a broad sense of a films use of colour, I have investigated the colour scheme, the colours of the costumes, as well as colour patterns. I have also interpreted the symbolism related to certain colours and then used the results of the analyses to answer the question; "how does Wes Anderson use colour, and in which film is this most apparent?" A very generalizing answer to this question, is that Anderson use colour as a means of signifying the characters' feelings and ambitions, and also their relations to the themes of the films.

In today?s IT-community, consumers use the internet in a increasing rate to find information or to purchase products and services. This has led to a growth in the market, but also a greater competition between e-stores and web shops. To separate yourself from the masses has become more important, the question is; what strategy should the IT-salesman use? The meaning of this scientific study is to find and focus on witch the primary factors/aspects are, that controls and is the very foundation for the consumer making a purchase, by using the internet. The purpose is to give companies a clear view of what it is that influence the consumer into buying theirs products, and how this group responds to different strategies and factors.

This paper examines women's positions in the music industry. By quantitativelyinvestigate ten major companies on the swedish music market, the authors have beenable to mapp positions that are dominated by women and as well as men. The essaydiscusses several theories of both gender in organizations and gender in society inorder to analyze the quantitative results.The aim of the paper is to highlight the current segregation of careers in the musicindustry as well as to lay a foundation for further research on why it is segregated.Clear graphs shows the gender distribution between women and men in business butalso the distribution of gender in occupations / positions in similar companies. In theanalysis the authors reflects on the results using relevant gender theories. In theconclusion, the authors explain the result generated by the analysis and illustrates theprevailing segregation that exists in the music industry.This paper has concluded that a seemingly even distribution between men andwomen in business organisations can sometimes be misleading.

The Methodology used to gather empirical materials for this thesis has been different types of interviews. The interviews have been mainly unstructured personal interviews directly with our respondents, due to limiting factors some of the interviews have been carried out via phone or email. The theoretical framework consists of literature from well-recognised authors and is divided into four different parts: Insourcing & Outsourcing, Intellectual Capital, Knowledge Management, China & Intercultural understanding. The empirical foundation has been gathered from a great variety of different sources in an attempt to cover the many complex angels in which this subject can be looked upon. Chinese students, managers in international companies with experience from China, Chinese employees in Swedish companies and different people with good knowledge of different areas of China are all among our respondents. In our conclusion we have reached the three following conclusions for why one should start a “bridge building” enterprise in between qualified Chinese human capital and Swedish structure capital: 1. To fill future shortage of qualified human capital in Sweden. 2.

Background: The construction industry is Sweden?s single most important industry branch with a significant influence on Sweden?s wealth. The political restrictions that once controlled the industry are today almost gone. This combined with an unbalanced supply and demand situation on the Swedish constructions market, caused by urbanisation, has led to increased pressure on the Swedish construction companies who now are forced to find new methods in their struggle to contain or increase their competitive advantage. Purpose: The purpose of this thesis is to survey: which strategic variables are of great importance in today?s Swedish construction industry with focus on the four main actors, JM, NCC, PEAB and Skanska.

Since the mid 1900s the organizational perspective in media producing companies has changed. The focus has shifted from just being a laborer to the person behind the effort. The most important for an efficient and smooth organization is the motivation of the employees and the social working environment. Former research argues that managers must be coaches and that crucial factors for the survival of organizations are creativity, innovation and adaptability. With this study we investigate what motivates employees to use their creative skills.

Background:Persons living with a mental illness often have to put up with a financial disadvantage. Their ability to work is often limited and because of that they have to rely on the welfare reform to get an income. This income is often low compared to other citizens which by itself is something strongly associated with mental illness. Purpose: The purpose in this study was to describe how people living with a mental illness experience that their economic situation has an impact on their daily life. Method: This study is a literature review containing nine scientific articles from previous research.