Bakgrund: Utformningen av finansiella rapporter och redovisning av löpandetransaktioner erbjuder företag att välja mellan att tillämpa ett antalolika redovisningstekniker.1 Det faktum att valmöjligheter existeraröppnar upp för bedömningar som kan gynna företaget.2 Ettredovisningstekniskt sätt att gestalta den ekonomiska verkligheten påett inkorrekt sätt i syfte att öka framtida resultat, är att belastaresultaträkningen med omotiverat stora nedskrivningskostnader.Termen big bath accounting karaktäriserar manipulation av resultatetgenom omotiverat stora nedskrivningar.3 Detta genomförs i regel förperioder då företaget inte skulle förmå att nå upp till uppsatta vinstmål.Syfte: Kartlägga hur investerare identifierar tecken på big bathnedskrivningar.Fastställa huruvida förmodade big bathnedskrivningarpåverkar investeringsbeslut. Beskriva big bath?seventuella påverkan, eller uteblivna påverkan, på investeringsbeslut.Metod: Studien har ett kvalitativt angreppssätt. Empiriskt material harinsamlats genom semi-strukturerade intervjuer med sex investerare,vilka är tillämpare av de finansiella rapporterna. Därefter harmaterialet används som underlag till studiens analys.Slutsats: Vi har genom vår studie kunnat kartlägga att investerare primärtidentifierar big bath vid byte av VD och/eller ledning.

Bakgrund och problem:Intäkter utgör ofta den största posten i företags finansiella rapporter och är därför en central del irapporteringen. När man studerar ett företag och dess utveckling över tid brukar intäktsposten vara avstort intresse. Det är dock en post som är starkt förknippad med bedömningar och i samband medredovisningsskandaler har ofta intäktsredovisningen varit omtvistad. I många fall där det finnsbedömningar finns det utrymme för manipulation. Många av redovisningsskandalerna härstammar i attföretagen har en felaktig intäktsredovisning.Syftet:Syftet med uppsatsen är att undersöka hur de valda företagen redovisar intäkter för fastpriskontrakt somsträcker sig över mer än ett räkenskapsår.

AbstractThe dependency of fossil fuels in the transport sector causes large emissions of carbondioxide. This problem can we reduce by using vehicle gas from digested solid manure and leftover of pasture. I have studied the potential for this in the county of Västernorrland. Thepurpose is to investigate how much vehicle gas that can be extracted.One central, large scale digestion and upgrade plant should be placed in Härnösand. Theamount of pasture and manure that is economical and practical available is enough to produce2,7-3,5 millions Nm3 vehicle gas.

Prior studies have shown the relationship between capitalised monthly fees and sales price for tenant-owned apartments in Stockholm. However, few studies have been conducted explaining the effects of capitalised monthly fees over time and how it has changed with, for in-stance, increasing sales prices and fluctuating interest rates. The aim of this study is to deter-mine if the effect of capitalised monthly fees on sales prices of tenant-owned apartments has changed between 2006 and 2014, in Vasastan/Norrmalm in Stockholm. The study shows that there are statistically significant results indicating that capitalised effect of monthly fees on sales prices has in fact changed over the studied time period. The results differ with apartment size (number of rooms) and the conclusion is that there is an effect of time on one, two and three bedroom apartments but not for apartments with four bedrooms or more..

Då den svenska offentliga sektorn handlar kontorsmaterial, idrottsarenor, tjänster eller andra former av inköp hamnar detta under benämningen offentlig upphandling. Den totala summan av offentlig upphandling i Sverige uppskattas överstiga 500 miljarder svenska kronor årligen. När en offentlig upphandling skall genomföras skapas ett förfrågningsmaterial från upphandlaren genom vilket leverantörer får lämna anbud om att kunna slutföra det kontrakt som erbjuds. När anbuden kommer in är det upphandlarens uppgifter att avgöra vilket anbud som är det mest fördelaktiga, detta genom att väga olika faktorer emot varandra. Denna studie undersöker ifall faktorn pris prioriteras i denna beslutsfattande situation från upphandlaren.

Scarcity due to supply, demand or in time is all factors that affect consumers´buying behavior. The scarcity principle describes how scarce resources appear moreattractive to the customer's eyes than unlimited does. When something is scar thecustomer often draws parallels to the quality and price, that the product will bemore expensive and better. People hate to be deprived of choices. When a certainproduct is scar, the customer will desire the product even more.

The creation of value is considered the core purpose and central process of economic exchange. Value creation is now conceptualized as shared by both producers and customers, and value is seen as fundamentally derived and determined in use, the integration and application of resources in a specific context, rather than in exchange, embedded in products and manifested as price. The field of research is abundant with publications but these do not fully further the understanding of value creation and co-creation in a way that is meaningful for theoretical development and decision making in business and marketing practise. Without a thorough understanding of the factors characterising value co-creation, the nature as well as content and locus of co-creation cannot be identified. In that case value co-creation easily becomes a concept without substance. Until now, individual publications on co-creation have focused on few or different aspects, have emphasized the process from either the customer?s or from  the firm?s vantage point, have different theoretical approaches and have ignored the complexity in interactions between actors.The purpose of this essay is to analyse how five fundamental aspects of co-creation of customer value are perceived in contemporary marketing literature. Discussing the different views on co-creation, this essay concludes that thoughthere are evident points of agreement, finding one generally valid doctrine of predestination or value co-creation is improbable.

Researchers and practitioners have recognized the need for ?transforming? every policy of the company into a competitive advantage tool. Thus, both the pricing approach and the supply chain practices of the firm have emerged as an important determinant of success. In this study, however, we are not only interested in these two aspects, but also in a third one-namely cultural conflicts as an obstacle and challenge. The interaction of the tree factors is extensively presented against the backdrop of Skanska and four of their closest Polish suppliers.

When communications traffic increasingly turned into data, IP telephony became a disruptive technology for the telecommunication business. IP telephony was a hot topic when voice over IP services started to become available to consumers in the 1990s. The new technology changed the rules of the game and many new actors entered the market.The purpose of this study is to describe, study, and analyze how the business models of the Swedish telecom sector developed in the middle of the 2000s. The study is delimited to the Swedish consumer market for telephony.The study is built mainly upon deep interviews with 24 prominent persons in the telecom sector in 2006. To aid understanding, two telecom companies that have been chosen to represent different kinds of actors are described and analyzed more closely.

There are experiential products that through a digital transformation wholly or partially have taken new place in our everyday lives. Just a few years ago, we had music on CDs, movies on tape and books in bookshelves. In Sweden, we are now facing a transformation when the e-book begins to take place alongside the printed book.This paper focuses on what values play a role in the attitude towards ebooks among a selected group of Swedish book bloggers. A qualitative content analysis was performed on blog posts concerning the ebook from twelve different Swedish book blogs. The posts were then coded into categories and values.

Dairy farms have during a long time been under pressure and this situation was aggravated during the spring and summer of 2009, when profitability declined to historically low levels. Lower milk price and relatively high input prices have caused Swedish dairy farms great liquidity concerns and profitability problems. For a long time, Denmark has been identified as a leading country for the agrarian development with a leading structural rationalization and willingness to grow. In 2009, it was shown that the Danish agriculture, which is generally more leveraged, has difficulties in maintaining profitability and when market price of land started to fall, the proportion of technically insolvent agricultural enterprises rose dramatically. In light of this prevailing situation, this study highlights differences between Denmark and Sweden with the hope to learn from each other.

This report is written in cooperation with Eskilstuna municipality public administration for urban planning. The reports purpose is to look into how other public authorities carry out public purchase of consultants and entrepreneurs in the urban planning area. The goal is to come up with suggestions of how Eskilstuna municipality public administration for urban planning can improve its purchasing process in this field in order to minimize the risk where a consultant or entrepreneur files an appeal against the decision of awarding a contract to another rival. The appeal can be filed to the county administrative court.The public administration for urban planning can do its purchases through the model of "lowest price" or "economically most favorable" for them. When using "economically most favorable", the department can value a number of soft parameters by giving them points and the offer which gets most points can be rewarded the right to sign a contract.

Syftet med denna studie är att undersöka vilken betydelse klasstorlek har för elever och lärare utifrån deras egna upplevelser mot bakgrund av faktorer som trivsel, miljö, gruppdynamik, stress, lärande samt prestation och motivation. Våra frågor var således: Hur upplever elever och lärare att det är att befinna sig i en liten respektive stor klass? Vilka för- och nackdelar upplever elever och lärare i den befintliga klassen? och Finns det något samband mellan klasstorlek och elever och lärares upplevelser? Som metod användes en kvalitativ metod i form av intervjuer då vår önskan var att komma informanterna på djupet genom att ta del av deras upplevelser, erfarenheter och sociala värld. Det genomfördes åtta intervjuer på två olika skolor, varav fyra intervjuer på varje skola. Sex av intervjuerna var elevintervjuer och två var lärarintervjuer.

Since the beginning of the 1900s Sweden has had laws and rules governing the ownership of agricultural and forest land. The foundations of the current Land Ownership Law, ?Jordförvärvslagen 1979:230(JFL)?, are from 1979. The most recent review and adaptation of the law occurred in 2005. Its main purpose is to prevent a passive ownership of land in Sweden and to ensure that the land is actively worked.

Due to the growth of multinational concerns during the last decades, with large parts of international trade involving such corporations, the field of transfer pricing, including financial transactions such as internal loans, have received a great deal of attention in tax legislation. The internationally accepted foundation for transfer pricing is the so called Arm's length principle, expressed in Swedish law through the "Korrigeringsregeln". In the Diligentia court case, the concepts of transparency and control were given a crucial role in the calculation of an Arm's length's price of interest rates. The Swedish tax agency interpreted the ruling in that case as if a parent company always can be assumed to enjoy sufficient transparency and control to reduce the risk on their debt obligations. A great deal of uncertainty therefore surrounded their position and to what extent the Diligentia-ruling could be cited as precedent.