Purpose: The purpose with this empirical study is to investigate how many companies have chosen to apply the K2 framework and see why the remaining companies have chosen not to.Methodology: A choice of a quantitative approach has been applied to collect information and create a foundation for the problem. Furthermore a qualitative approach has been selected to cover the remains.Theoretical perspective: This section contains a presentation of the agency theory, the institutional theory, the k-project and a comparison of K2 and the existing regulation.Results: Three out of 143 companies applies BFNAR 2008:1. 13 out of 143 companies use self-generated intangible fixed assets. Out of 29 contacted companies only three know about K2. The 29 companies are from various lines of business within an area.Conclusion: The conclusion of our research is that the majority of the companies did not reject to use the K2 regulations.

This study is about how teachers of history at different upper secondary schools in Uppsala think and talk about the role language plays in the classroom and in education in general. In order to find this out, interviews were carried out with five teachers of history at four different upper secondary schools in Uppsala. This study has an analysis of the statements by and interviews with the teachers in a wide context by using a previous study carried out in Uppsala, which categorizes the upper secondary schools of Uppsala into a social field based upon what assets their students have. These assets are estimated by using Bourdieu?s theory of symbolic, social and cultural capital.

The purpose of this study is to investigate the determinants of capital structure in Swedish small and medium sized firms. The study includes 24.859 Swedish firms which are further analyzed with regards to their financial characteristics. These characteristics consist of short term debt, long term debt and total leverage. The study compares the relationship between these characteristics and six independent variables.The result shows that profitability is the greatest determinant for capital structure in Swedish small and medium sized firms with regards to total leverage. When profitability increases the total leverage of the firm decreases.

To be a part of the future we have to make a profit, one way to improve the profit margin is by reducing the fixed costs. This paper discusses the financial results of equipment cooperatives in crop production. Through a case study of three farms in Södermanland, we have an example of how it can look today and how it could look tomorrow. The three farms are crop-producing farms with slightly different orientation. Jursta Gård, 155 hectares, and Djursnäs Säteri, 215 hectares, have grains crop and oilseed crops as the main crops, and Nibble Gård, 340 hectares, mostly have pasturelands and some grain crops.

The Swedish business cycle is in a strong position at the moment, leading to great results and larger profits. This strong business posture has encouraged companies to increase both their liquidity and revenue. Now there is a dilemma, what actions should or could a respectable business take on these newfound liquid assets.The purpose of this paper is to deliver a clear picture of what options there are for such companies listed on the Swedish stock-market, and how the market wants them to act. To these means we have studied the basic theories linked to this subject and reviewed the cause and effects that motivates them. We have also conducted interviews with the people representing the market through their line of business.In the theory we found several options on what companies in similar situations tend to do.

The purpose of this study was to examine how local producers in the food and confectionery segment in Västernorrland, Sweden, working to communicate that the product is locally produced through its packaging design. We have chosen to look at how they work with the right packaging design because it is such an important part of the product marketing. A further aim was to examine how consumers perceive the packaging design of the locally produced products and how they consider that the packaging design communicates the product as locally produced. We have also analyzed the graphical elements contained in the locally produced product packaging through a semiotic analysis.The theoretical framework is based on theories in brand communication and Visual Communication, specializing in packaging design?s visual elements.The method used in this study is a qualitative method.

The purpose of this study was to examine how local producers in the food and confectionery segment in Västernorrland, Sweden, working to communicate that the product is locally produced through its packaging design. We have chosen to look at how they work with the right packaging design because it is such an important part of the product marketing. A further aim was to examine how consumers perceive the packaging design of the locally produced products and how they consider that the packaging design communicates the product as locally produced. We have also analyzed the graphical elements contained in the locally produced product packaging through a semiotic analysis.The theoretical framework is based on theories in brand communication and Visual Communication, specializing in packaging design?s visual elements.The method used in this study is a qualitative method.

ABSTRACTTitle: The exact title used in the thesis will be mentioned here.Level: Bachelor thesis in BusinessAuthor: Mattias Lindqvist & Jonas TesfaySupervisor: Peter LindbergDate: 2011 ? JuneAim: In Sweden the representation of women on company boards is discussed extensively. It has also been suggested that regulations such as quotas should be imposed, in hopes of getting the gender balance on the board of directors. Measures such as these have been presented when this problem attacks our democratic values about how a society should look like. The aim is to study and analyze whether there is any connection between the return on assets and the proportion of women on company boards.Method: The paper is made from a quantitative with a deductive approach.

How capital structure influences corporate performance and value has been in the interest of researchers and scholars for more than half a century, but an answer is yet to be found. The main objective of the present paper is to contribute with data for this cause and hopefully help to clarify this mystery. The method that was used was by analyzing the impact of debt on profitability and market valuation through linear regression. The study examined 17 Swedish property companies listed on Nasdaq OMX Large Mid and Small Cap over a 6 year period (2007-2012). The authors found a slightly negative relationship between debt-to-equity and profitability measured by return on equity (ROE) as well as by return on assets (ROA).

Quality was earlier only an issue for the company?s quality departments but today is the entire organization involved in quality- and improvements work. With the customers in focus, both external and internal, quality and improvement work should be integrated in the daily activities. The management shall state goals and visions together with a policy. Through participation the correct requirements for a successful work are created.With SPC, statistics process control, there is an opportunity to perceive variations in the process and with the correct tools make it stable.

Background: Accounting of intangible assets have increased during the last years which have created a debate about if trademarks should be accounted as assets with the uncertainty of the value in mind. Valuation and accounting of trademarks are of interest for accountants and investors. These should be able toget information about the assets that are of importance for the company. A solid brand can be of great value for a company, which should be accounted for. Purpose: The purpose of this master is to examine the function of the brand in the different companies in the study and map the definitions that the different companies have of brands.

This thesis discusses taxation of benefits, which shareholders and company leaders can enjoy from close corporations. The Government said in the government bill lead- ing to the amendments regarding taxation of benefits, that it should be the possibility alone to enjoy benefits that should be the reason to impose taxes on company lead- ers. The Swedish tax agency (Skatteverket) has agreed to that statement. In other words, it isn?t necessary that someone actually enjoys the company?s assets for pri- vate use, it is enough that they have the right of disposal of them in order to be taxed.

We have a business proposal. Instead of the consumers visit the country side in order to purshase we are interested in starting a shop with only regional produced products in the city. We have our base in a part of Sweden called Östergötland, therefore we have investigated the market for such a store in Östergötlands biggest city, called Linköping. The conclusion is that the store must sell food produced in the region. Another conlusion is that the store must be located near a bigger supermarket. Our main selling points are quality and that the food is produced in the near region.

In the current situation in the housing market and in particular the inner city much attention is directed towards achieved prices per square meter in sales. The indicator is as a principle an appropriate measure of the housing market?s health and development, and can to some extent be used to make approximations of the general economic health status of municipalities and counties. It occurs occasionally that questions about whether prices are based on fundamentals at all times.The thesis questions that very issue, not from a macro accompanying financial perspective but rather from a microeconomic perspective, where each tenant ownership in the study is a micro-object. Are the observed prices per square meter rational relative to housing cooperative?s assets or is there a lack in the observed prices anchoring the respective association's finances.

This thesis discusses taxation of benefits, which shareholders and company leaders can enjoy from close corporations. The Government said in the government bill lead- ing to the amendments regarding taxation of benefits, that it should be the possibility alone to enjoy benefits that should be the reason to impose taxes on company lead- ers. The Swedish tax agency (Skatteverket) has agreed to that statement. In other words, it isn?t necessary that someone actually enjoys the company?s assets for pri- vate use, it is enough that they have the right of disposal of them in order to be taxed.