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.

Abstract Title: Krig och fred - 080808. Freds-, krigsjournalistik och propaganda i mediernas rapportering om Georgienkriget: en komparativ studie av Sveriges, Rysslands och USA:s press. (War and peace ? 080808. Peace Journalism, War Journalism and Propaganda in the Media´s Reporting on the Georgia War: a Comparative Study of the Swedish, Russian and American Press.)  Authors: Daniel Lövgren & Tatiana Makarova Tutor: Anna Roosvall Course: Bachelor Thesis: Media and Communication, PR Purpose: The purpose of this essay is to compare how the press in Sweden, Russia and the USA reported on the war in Georgia 2008.

Authors: Maria Bergholtz, Alexander WestessonTutor: Daniel EricssonTitle: Performance Measurement of Creative work ? a culture study at PS CommunicationKeywords: Key Performance Indicators, Organizational Culture, Macro-culture, Subculture,Micro-culture, Art, Business, Creativity, PS CommunicationIn the paper?s introductory chapter, the chosen problem area regarding art and business willbe presented. The paper?s studied empirical case will also be introduced here. This then leadsto the reports chosen research questions:How do the company management and the companies? creative personnel approach differ inthe discussion regarding performance measurement on PS Communication?-What causes these differences?What impact does the corporate culture have in the discussion about performancemeasurement of PS Communication?-Is the corporate culture weak or strong?The purpose of this paper is to resolve the stand still in the discussion regarding performancemanagement by creating an understanding of different people active in the organization?sapproach to performance measurement.

Purpose: The aim of this study is to test four different hypotheses from the aspect of the title of this paper. H 1 Consumers trust the pharmacy employees? advice and suggestions for their purchase decisions more than the brand awareness they have received through the companies marketing communication H 2 Consumers are enough affected of a company?s marketing communication to choose their brand even if the pharmacy employees recommend other brands. H 3 Building brand equity through pharmacies can only be successful if the company has built up a trust for their brand among the pharmacy employees. H 4 Without building brand equity the marketing communication strategy for Ferrosan cannot increase their brand value and create loyalty. Methodology: The research method that was chosen is a detective argumentation that starts from theories and explain different parameters regarding the subject I am concentration on. It is a case study where the companies branding strategy towards pharmacies in Sweden is analyzed bys a mix of semi-structured interviews, documentation analysis and a quantitative research . Theoretical framework: The theoretical model that has been prepared gives me the possibility to analyze different parameters regarding branding that are important when building a brand in an new market.

abstract buzz marketing, the phenomena Have you ever thought about why the small French pastries called macarons suddenly became so extremely popular? Soon they were seen everywhere in the media, on every celebrity party and shortly after of course on every Swedish person?s cake dish. Could it be that a trendy it-girl happened to mention these lovely creations in her blog?What (or who) is it really that decides and controls what is popular and what is going to sell? If one individual can influence a whole group of followers it is definitely something marketers should take advantage of. One cannot any longer rely on traditional advertising, one needs to be more creative and rethink the possibilities to get through the media noise.

To understand and explain how the borderland between civil and corporate societies areconstructed and reproduced in the organisations subjectivity. I want to study the navigationsand interpretations of the different actors in the field in an explorative manner.? How do the leaders of the organisations interpret governing and strategic management? Whatconcepts are used? How is the leadership constructed?How do they discuss the demands of management and structure coming from outside theorganisations? How are the organisations shaped by accountability and normative conceptions of leadership?What is their view on the demands coming from within the organisations? What role does thedemocratic governance body have in relation to the employees and the management?What is their view on employment, relations with trade unions and employer associations andthe managerial position of the organisations?The Swedish context with strong emphasis on membership and democratic rights for themembers and volunteers has not gained a large impact on the international researchconcerning non-profit management. Instead the service delivering organisations working withgovernment contract and hired recruiters and volunteer management is in focus. This makes ita very interesting area of research.

The recent accounting scandals in large companies in both USA and Europe, such as Enron and Scandia, have led to a huge debate about the quality of financial reports approved by auditors who, at the same time, offer consultancy service to their audit clients. Many researchers and experts argued that there is a role conflict when an auditor offers consultancy service to audit clients. They argue that the main duty of an auditor is to verify the truthfulness of the company's financial statements. Giving consultancy service to the audit clients will impair the auditor's role to examine the company's books independently because of the economic bond between auditors and audit clients.As a result of the Enron scandal, the legislators in the USA have made restrictions to how auditors provide non-audit service to audit clients. However, the legislators in Sweden, unlike the US, did not choose to introduce such restrictions.

Problem discussion: Long-term supplier relationships have become more common. Hence, supplier evaluation is a critical activity for many companies. However, making a relevant supplier evaluation is time consuming. Therefore, it is important to decide which of the suppliers to put an extra effort on. Should all suppliers be evaluated in the same way? Previous, focus has been on purchasing of direct material.

Title: Competition for small audit firms ? a qualitative study on possible competitive strategies and how the upcoming changes will influence competition on the audit market    Subject: Auditing Tutor: Margareta Paulsson  Authors: Per Dahlström and Martin Holmberg Purpose: The purpose of this study is to develop an understanding how smaller auditing firms use competitive strategies and why. The result aims to work as a support for owners and leaders of audit firms as they make decisions of how to compete in the future. We would also like to explore how smaller audit firms view the change of the mandatory audit, that is, our intentions are also to examine how they think the consequences on the market will be and their view on its affect on the competition of the market.    Methodology: Our methodological approach was characterized by a hermeneutic approach in order to explain and understand why the smaller audit firms do what they do. Our approach is a combination of inductive and deductive as it allows us to develop an understanding of the subject, then gather our empirical data and from that draw valid conclusions.

Package design constitutes an important marketing and differentiation tool in an increasingly competitive food market, particularly in the category of daily consumer goods where the turnover rate is high and the purchases are based on self-service (Hine, 1997; Spethmann, 1994; Underwood, 1999). Media fragmentation undermines the traditional marketing tools and the demands for packaging are bigger than ever. A package must not only sell a product, but also tell, through design, how the product is used and express the values that the trademark owner wishes to convey to the end customer (Underwood, 1998). The understanding of the role of packaging as a marketing tool has increased, but the initiators inside the packaging industry in Sweden still think that the Swedish packaging industry is developing slowly. They often describe Swedish packages as homogeneous and unimaginative.

Och nu blir det reklamfilm - En kvalitativ innehållsanalys av de sju svenska politiska reklamfilmerna inför EU-valet 2009Seminar date: 2010-01-14Department: Media- and Communication scienceReport category: Degree project undergraduate levelAuthors: Johan Heikensten and Elin LarssonAdvisor: Kristoffer HoltPurpose: When TV4 for the first time offered advertising time to the Swedish political parties for the upcoming election of the European Parliament in 2009, a huge debate broke loose in the media. Regardless of opinions on the matter, we find it safe to say that political television commercials will have a great influence on future election campaigns in Sweden. Hence, we find it of great interest and importance to examine these seven commercials in order to look for tendencies, strategies and trends within the material. Theories: The theory chapter includes Communication, Political communication, Videostyle, Commercial strategies, Rhetoric and Semiotics. Methodology: The survey is based upon two qualitative analyses, a rhetorical analysis and a semiotic analysis.

This degree project summarizes five years of education at the landscape architecture program at the Swedish University of Agriculture Sciences, SLU, Alnarp and the School of architecture at Royal Institute of Technology, KTH, Stockholm. The project has been carried out by Lovisa Berg and Per Crona in collaboration with DRIFT Scenkonst. This master project is based on the ongoing transformation of a former mining site in Ställberg, Bergslagen situated in central Sweden. The organization DRIFT is in the process of recreating to former industrial mining site as a green cultural center. Their field of artistic examination concerns existential questions connected to the site. The aim is to offer a place for both performing and experiencing contemporary performing arts in Bergslagen. Our objective is to contribute to the growth of the performing arts project and to demonstrate in concrete terms how a conversion of a mining area can be completed, while taking into account both its history and its new function.

Title: Talent Management: Retention and development of employeesLevel: Bachelor?s Degree in Business and AdministrationAuthors: Amra Abdulic Dzankovic and Anna JaurénSupervisor: Per-Arne WikströmDate: June 2013Aim: The purpose of this study is to examine how an organization can implement talent management strategies to retain and develop their employees. We intend to increase the understanding of talent management by highlighting various strategies to retain and develop employees.Methodology: The study has been carried out with a qualitative approach through a case study in cooperation with a large organization within the public sector in Sweden. Empirical material has been collected through semi-structured interviews with all the divisional managers. An extensive analysis of literature and research connected to Talent Management and tools for retention and development has formed the basis of the theoretical framework.Result and Conclusion: The conclusions we have drawn from this study is that to succeed with Talent Management, and the strategies that are in place to retain and develop employees, there must be an integral and comprehensive approach where business strategy and vision also permeates personnel strategy.

Problem: De teorier om strategier som finns idag och som används kan synas vara föråldrade. Då information skiljer sig från de traditionella tjänster och produkter finner vi ett behov att undersöka hur vidare strategierna kan användas inom den mobila kommunikationen och den nya ekonomin. Syfte: Syftet med denna uppsats är att skapa förståelse för möjliga strategier som kan göra mobila tjänster lönsamma. Metod: Vi har använt en kvalitativ undersökning med ett positivistiskt angreppssätt. Genom en abduktiv ansats kommer vi att föra en diskussion genom teorin samt empirin.

The following chapters examine landscape architecture which engages in contested territories with an emphasis on the way in which landscape architecture can engage with the issues of divided cities or landscapes with similar social, cultural and physical properties. The project focuses specifically on the potential landscape architecture has for promoting or aiding in the reconciliation process of these areas, by examining the following questions. How can landscape architecture be used to benefit the peace building process of divided cities and landscapes? How can landscape architecture be used in the process of promoting spatial reconciliation in the case of Belfast? The investigation begins with a description of the background to the project in Chapter 1, which functions as a brief introduction to the urban phenomena that is divided cities. It then goes on to introduce the different methods and data employed in order to answer the research questions in Chapter 2. After introducing the problem and the Methodology, a global overview of divided cities is performed in Chapter 3. This chapter is divided into two sections.