Background: The latest development within the business world has been characterized by deregulation and globalization which has made the company bigger and even more influential. The increased power has resulted in a shift of responsibility for the community from the public to the private sector. (Steinholtz och Löhman, 2003) There have been many trends regarding what accountability includes and how financial accounting can be complimented in a useful and reliable way. Some trends have come to stay whilst others have shown to be less successful or the world has not been ready for them. (Larsson, a, 2002) Purpose: The purpose with this paper is to look at the historical development towards accounting for sustainability and to investigate what factors that might have hade an impact on this development.

Growth of small businesses is vital to the Swedish economy, and many entrepreneurs want their enterprises to grow. However, the business climate of today is more changing than ever, and attributes becoming increasingly important for companies in order to deal with this are flexibility, speed, and adaptability: characteristics normally attributed to small enterprises. As a larger organization often is associated with more rigidity as a consequence of a higher degree of formalization, entrepreneurs are hesitant to seize growth opportunities, as they fear it will have negative impact on the aforementioned competitive advantages their enterprise possesses as a small business. This simple case study of a growing small enterprise investigates the effects of organizational growth on a small business' organizational structure and through its above mentioned advantages. The study finds that avoiding formalization while growing damages the competitiveness of the firm, and concludes that a degree of formalization is a necessity to maintain the flexibility, speed and adaptability in a growing small business..

People with severe mental illness and co-occurring substance abuse are an especially vulnerable group in society as health care for those is shared between municipality and county council. There is an associated health need of this target group so the interaction of the social services and the psychiatric care is of great importance. However, there are shortcomings in this interaction with results in that people with dual diagnosis do not always receive adequate care. Diverse knowledge and explanatory models may create problems for the interaction as they include different ways to define, understand, explain and deal with a problem. The purpose of this study was to examine how the interaction between the social service addiction treatment and the psychiatric care is, concerning people with dual diagnosis, focusing on how their respective knowledge and explanatory models affect the interaction.

Beslut innebär att välja mellan olika alternativa handlingar för att uppnå de angivna målen. För att underlätta beslutsfattande finns det ett antal olika stödsystem som tar fram underlag till besluten. Vi är intresserade av att se hur dessa understödjer strategiskt beslutsfattande och till vilka typer av beslut som de används.Uppsatsens syfte är att granska beslutsstöds betydelse och hur beslutsstöd kan underlätta organisationens verksamhet och dess beslutsprocesser. Vi vill skapa en bakomliggande förståelse om beslutstöds användbarhet och huruvida beslutsstöd används, samt i vilken utsträckning. Vi vill även undersöka de nackdelar som skapas i och med användandet av beslutsstöd.Studien visar att användning av Business Intelligence effektiviserar beslutsprocessen och möjliggör för ett ökat proaktivt agerande.

There are different types of risk, examples include credit risk, liquidity risk and financial risk. In DeMarzo & Berk (2011, s. 293) is a study presented which is based on the yield of different types of financial assets between 1925 and 2009, the study show that a high risk gave substantially higher reward. With the study as a background, it is interesting to study practical risk management within participants of the financial markets of Sweden. In risk management there are several theories about whether risk can be calculated and analyzed with scientific methods in practice.

This study is made on assignment by the local board of forestry in Skåne, Blekinge and Halland. The change of the forest law 1994 brought a new type of management plan. A more active planning was introduced in order to equate the environment goal with the production goal. The purpose with this study is to give a better picture of how planning for nature conservation in production forest is made and to develop support for selection of silviculture methods for stands with combined goals. With combined goals means production forestry with a reinforced consideration to both nature and culture, called PF-classified stands. This was done by: ? Describing silviculture models from the literature that are possible to use for stands with combined goals. ? Describing silviculture models that is used in practice in stands with combined goals. ? Describing how the classification of stands with combined goals is used. Which means, were in the terrain, with which frequency and in which type of forest PF-classification is used. ? Comparing differences and similarities of theoretical and practical used models. The study was done partly as a literature study and partly as an interview study of forest planners.

All companies face risk in their daily business. Internationalised companies tend to experience higher risk due to for example unfamiliar business environment than companies that act only on the national market. Estonia became independent as late as in 1991 and is therefore a new interesting market for many companies in neighbouring countries like Sweden. Risks that are most apparent for an internationalised company are political risk, currency risk, capital and interest rate risk, business risk and credit risk. Our intention of this study was to find out how Swedish companies acting on the Estonian market faced the different risks when entering the Estonian market and how they value the risks today.

This essay discusses and evaluates the international currency market in regards to efficiency. To prove the theory that, the difference between expected and actual exchange rates is explained by the difference in expected and actual interest rates and the difference in expected and actual inflation between countries, a model was developed. This model was inspired by the paper of Sebastian Edwards (1982), and is based on three theories; UIP, IS/LM and the Efficient Markets Hypothesis. The model uses 16 regressions estimated from three pairs of curriencies: $/SEK, £/SEK and ?/SEK.

This paper is about sensemaking. By using sensemaking we have derived bankruptcy factors from business leaders? own statements about their bankruptcies. The focus in this paper is to ensure how business leaders create meaning about the bankruptcies, which is also our research question.To make the study feasible, we used a method that corresponds well to the purpose of our work. The collection of data started with collecting a number of newspaper articles with direct quotes from business leaders.

Undersökningen ämnar öka förståelsen för och analysera hur fastighetsföretag marknadsför gröna argument och hur de uppfattar att intressenterna bemöter dessa.I uppsatsen studeras följande forskningsfrågor:* Vilka strategier används hos fastighetsföretag inom ramen för green business?* Hur kommunicerar fastighetsföretag green business genom grön marknadsföring?* Hur uppfattar fastighetsföretagen att intressenterna bemöter deras gröna marknadsföringsargument?.

Uppsatsens syfte är att undersöka vilken ekonomisk betydelse crowdfunding har för företag i uppstartsfasen när de är i behov av kapital. Det teoretiska perspektivet vi utgått ifrån är två teorier: det finansiella gapet och preferensordningen i pecking order teori. Detta för att se vilken ekonomisk betydelse crowdfunding har för att täcka det finansiella behovet och även se vart i preferens-ordningen denna finansieringsform hamnar. Det empiriska datainsamlingssätt denna studie använder sig av är två stycken intervjuer med öppna frågor. Empirin består av redovisning av intervjuer med två respondenter. Studien visar att crowdfunding har en ekonomisk betydelse för företag i uppstartsfasen. Detta genom att vara ett komplement till de traditionella finansieringsformerna. .

The global spread of the Internet has enabled busniesses and consumers in all industries to be better informed. Consequently, the buying process has appeared to become different from what tratditional models implies. As the buying behaviour among customers is evolving, selling companies are responding to this change. This thesis evolves around the consequences that the developing relationship between buyer and seller in business-to-business companies has led to. The topic in focus is the buzzword and phenomena "content marketing" with its marketing and selling strategy.

This is a qualitative study with a descriptive approach. The main purpose with this study is to examine the view of prostitution and sex trade among Social worker students at Malmö Högskola. Our research questions are; To which extension and consideration is the view of male and female prostitutes divided? Is the view of the male and female sex buyer different among the students? How do the students explain and understand male and female prostitution? How do the students explain and understand the male and female sex buyer? To collect data and to be able to find out the students views and thoughts about the phenomenon we used focus groups with four to six students in each group. To categorize the material we used four topics; explanation/understanding models, the individuals behind the phenomenon, love/sex and intimacy, and the society?s responsibility.

Background: The trademark is something that surrounds us almost all the time wherever we are. Studies show that brands are becoming increasingly more and more important and that it is important to have a strong trademark. This may be a reason for acquisitions. A business is carried out for various reasons, but usually it is to gain market shares or to get advantages in the market, such as a trademark can help with. A contributory effect on the market can be customer loyalty to the trademark.

The communicating home concept has been defined byidentifying the dominating communication technologiesto/from and in the homes, the most important customerbehavior and user needs, the dominating products and thedominating actors of the industry.The evaluation of the communicating home industry has beenperformed with a five forces framework analysis and theoriesregarding value migration and value structures of industries. Ithas been concluded that actors of communication technologies,goods and access services will compete fiercely. The barriersof entry will however be high. When it comes to contentservices the situation is completely different. These actors will,to the largest extent, meet lower competition and low barriersof entry.