Abstract Title: What factors influence a company's choice of accounting rules?Subject/Course: Business Administration -Bachelor thesis Supervisor: Charlotte HemmingsonBackground: Throughout time several of accounting scandals have been discovered, which has increased the demands and requirements of accounting standards. To ensure that the information companies share in their annual reports will be reliable and useful for its users, it is required that certain regulations are in place to ensure that they are established correctly based on laws and regulations. On the first of January 2014, new rules regarding the preparation of the financial reports were established in Sweden. In other words, new rules were introduced by Bokföringsnämnden regarding category 2 and category 3 accounting rules.Problem: The companies had to make their choice between the two different accounting rules.

The purpose of this study is to explore the factors affecting an individual's working life mobility and how this mobility is perceived by the individual. The study has a qualitative approach and the theoretical part is based on Castells', Giddens' and Bauman's theories of modern society and employment in relation to the individual. The study concludes that external circumstances in combination with internal driving forces are the reasons behind changing careers. The process is predominantly perceived as positive, especially education tends to strengthen self-identity. Work in general is regarded as important for a person's identity and new career changes are expected in the future..

The purpose of the study is that based on focus groups with personal assistants understand how self-determination and participation, expresses itself in work with the users. The study has a focus on the concepts of power and help and social citizenship in the context of self-determination and participation. We are interested to explore how personal assistants reason and argue about different design cases and situations related to self-determination and participation in the relationship with the users. For this study we have used a qualitative method and to collect our data we have used focus groups and different design cases (vignettes). To analyze our data we used the theory about power and help and the theory about social citizenship.

Increased trade and eased policy restrictions have brought markets closer together. Prices at different locations are much likely to affect each other to a certain extent. Since the adaption of Common Agricultural Policy in 1995 the Swedish wheat market has been exposed to the world market and Swedish farmers are facing new challenges. A broader knowledge about market integration and price transmission will facilitate Swedish farmers, banks and politicians in making rational decisions. Therefore the aim of this research is to explain how global wheat prices are transmitted on Swedish wheat prices.

The report is a result of a bachelor thesis at the department of business administration, School of Business, Economics and Law, Gothenburg University, spring term 2008. The study examines the potential return of Swedish Venture Capital firms? Cleantech investments, carried out in 2006 and 2007, compared to the return on their other investments.The study has identified a number of factors affecting the return. These have been classified within three areas: the characteristics of the Venture Capital investment, the characteristics of the Venture Capital firm and the market potential for Cleantech. The impacts on potential return for these factors are investigated by means of an interview survey with 18 Swedish Venture Capital firm covering 45 investments in Cleantech.Our research indicates a worse potential return on Cleantech investments compared to other investments.

The thesis has as purpose to describe and analyse a decision made be the Swedish tax committee in which it was decided that a cooperative economical associations selling price, which was less than the comparable public bonds market price, would be the focus of a withdrawal tax. There are exceptions from a withdrawal tax, that is if the transaction has a business motivation. However the concept, business motivation, is narrowly interpreted both in the preparatory works and in case law, which makes it irrelevant to the situation at hand. A cooperative economical association is a form of association nearest akin to the limited companies. These types of associations have as purpose to increase their owners wealth with the benefit of freedom from personal responsibility.

Multiple factors are involved in control of beef sensory quality so great variation can be induced. The perception of meat quality can be affected anywhere in the product chain. Both the environment and the set of genes of the animals have an effect on the final output. A problem facing the beef industry today is the significant variations in meat quality between individual animals, which is reflected in the uneven quality of the meat that reaches the consumer. If the quality of meat in stores varies significantly over time, the consumers? trust may decrease.

More relevant price comparisons between groceries are possible. This study points outone possible path through an example. The purpose of this approach is to develop amodel in a realistic context. The main assumption behind the proposed model is thatprice always has to be compared to quality. The model (algorithm) starts with a basketwith the cheapest goods.

The purpose of this thesis was to study Holmen?s possible future ownership, concerning their forestland in Sweden. We have compared the strategy of the present owning of forests with three different alternatives. These three alternatives are: 1) selling all the forestland, 2) establish a new company which owns the forest where Holmen is the major stockholder and finally 3) an alternative were the two northerly regions are sold. We used Holmen?s annual account from the year 2002 as a bare year and made a reconstruction of the annual account in the three different alternatives.

This report explores how organizations act when they are choosing an Outsourcing supplier. The study was conducted through multiple interviews with managers of different organizations. The data from those interviews was then analyzed through the use of two theoretical models. Our findings indicate that most organizations share the same base factors (qualifiers) when selecting an Outsourcing supplier. What therefore become crucial are the key factors that the Organizations see as Order winning factors.

The reason why this study has been made is the fact that a substantial part of students in the upper secondary school changes their field of study, during or after their first year. The aim of this study is to find out the reasons behind such changes as well as finding out the affecting factors. The study has been made in two steps, first quantitatively by a poll study and the second step is qualitative by interviews. This research has been made in both private schools and municipal schools, with the ambition to search for differences between these two separate school forms. The study shows that no general differences can be found in a comparison between them.

The purpose of this study is to explore the factors affecting an individual's working life mobility and how this mobility is perceived by the individual. The study has a qualitative approach and the theoretical part is based on Castells', Giddens' and Bauman's theories of modern society and employment in relation to the individual. The study concludes that external circumstances in combination with internal driving forces are the reasons behind changing careers. The process is predominantly perceived as positive, especially education tends to strengthen self-identity. Work in general is regarded as important for a person's identity and new career changes are expected in the future..

The purpose of this study is to explore the factors affecting an individual's working life mobility and how this mobility is perceived by the individual. The study has a qualitative approach and the theoretical part is based on Castells', Giddens' and Bauman's theories of modern society and employment in relation to the individual. The study concludes that external circumstances in combination with internal driving forces are the reasons behind changing careers. The process is predominantly perceived as positive, especially education tends to strengthen self-identity. Work in general is regarded as important for a person's identity and new career changes are expected in the future..

Studien visar att en positiv onormal avkastning uppstår i och med att kungörelsen av ett noteringsplatsskifte offentliggörs. Den positiva onormala avkastningen återgår från och med det fysiska skiftet till OMX från de mindre noteringsplatserna. En temporär värdeutveckling som stöds av Price pressure hypotesen och som förklaras av handelsvolymförändringar i aktien..

Title: Selection of audit firm - Which factors affects the choice of audit firm in Swedish limited companies?Subject: 4FE03E ? Master thesisAuthors: Alexander Rosén & Martin KarlssonSupervisor: Magnus WillessonExaminer: Sven-Olof Yrjö CollinKey words: Audit firm, audit firm characteristics, client characteristics, limited companyBackground: In Sweden, the auditor is selected when the company has their annual general meeting. Following, the auditor?s task is to secure the quality of the financial information so the owners and other stakeholders can trust the information, which regards to the financial situation for the company and the CEO´s and board of director´s management. Since November 2010, private limited companies are free to use and have an auditor, but only if they fulfils the requirements that are regulated in ABL 2005:551.