A company may use different accounting techniques to adjust accounting information and thereby attract investors. Big Bath Accounting is defined as a strategy used to make changes in the financial statements and reduce the results further when the companies expect negative results. This phenomenon has been observed empirically and occurs when including CEO change and negative results. The aim of this study is to test whether there is another factor affecting Big Bath Accounting, namely remuneration of the CEO. The CEOs should, by changing the accounting information, be able to influence their compensation.

Our aim is to create a greater understanding for how Växjö Municipality is working with their vision, strategy and brand, and also how it is perceived by the business sector. This understanding will help us to highlight success factors and pitfalls that exist in the creation, implementation, and maintenance of a municipality?s identity, image and profile to convince the business sector to follow.Methodology: We have been using an abductive and qualitative research-method in which semi-structured interviews have been the basis of our empirical material. We had interviews with three employees, a communication manager and the mayor at Växjö Municipality as well as four organizations and two companies with sustainable focus. We did this to get different perspectives and thereby get a greater understanding.Analysis & conclusion: We have been able to identify both success factors and pitfalls in Växjö Municipality's strategic sustainability work.

The purpose of this essay is to investigate how well vision and strategies communicates from division level to underlying business unit levels with focus on the Balanced Scorecard Concept. The investigation was carried out within the ANS division and two of its underlying business units at the LFV Group (Swedish Airports and Air Navigation Services). ANS is responsible for the air navigation services in Sweden and the production of the services is carried out of the business units AER (En Route) and ATA (Tower and Approach). With Air Navigation Services means supervision and conducting air traffic mainly within national air space. The purpose of the services is to insure that air traffic could be carried out in a safe way.The Balanced Scorecard was introduced for the first time in the beginning of the 1990´s.

Background: Today, It?s not uncommon that international companies and organizations have a higher turnover than the GDP of developing countries. Consequently, this may suggest that the choices companies make in the context of their business has a great potential to influence the world from an economic, but also from a social and environmental standpoint. From this the notion emerged that companies have a responsibility, referred to as Corporate Social Responsibility (CSR). A clear definition of the CSR concept is difficult to find, more than 37 different definitions has been identified.

The focus of this essay is on a political party that was founded in Sweden in 1904. Today, we known it as Moderata Samlingspartiet. Historically, this party has transitioned through multiple phases which have included a change of name and also a change of substance in the area of trade policy. The party that was cheering globalisation at the 2006 congress had its roots in protectionism and had been founded as a strict protectionist organisation. The question raised here is what has caused this dramatic change in the trade politic?In addressing this important question, I have used both organization and party strategy theories to identify the main underlying reasons.

The aim of this thesis is to get an idea of how service companies set their prices. The method used was a case study approach, which was conducted at three real estate companies. The study showed that when setting their prices, the main aspect is their own costs. However, we have found that several other aspects play a big role when setting prices on services in real estate business such as individual customer behaviour and market competition. We have also found that the real estate companies charge very similar prices.

The number of text messages sent from mobile phones, has increased dramatically over the last few years. Along with that, we are witnessing a lot of new mobile portal services currently being developed. Many of these services rely on an ability to input text efficiently. The traditional phone keypad is ambiguous because each key encodes more than one letter. At present, the most common way to deal with this problem is using a stored dictionary to guess the intended input.

Title: Crisis communication strategy and brand ? A case study of Swedish Red Crossthrough dialog analysisAuthor: Anneli SaarelaPresented: 01.06.2010Purpose: The study addresses the subjects of crisis communication and organisational brand, in relation to stakeholders and brand reputation. The purpose of this essay is to study the dialog regarding the crisis of remunerations with the Swedish Red Cross and how the organisation responds to the criticism. An identification and analysis of the discourse regarding the brand are also included in the study. Part of the empirical material will also be used in relation to Situational Crisis Communication Theory (SCCT).

The purpose of this thesis is to outline an appropriate model in order for companies to successfully act and compete physically as wholesalers at the same time as acting on the virtual market by selling directly to the end consumer. The approach of this thesis is hermeneutical and abductive with elements of hypothetically deductive approach. Our research has a qualitative research strategy based on case studies and interviews as well as on secondary data. Interviews were conducted with the case company JaymJay Wear AB as well as with other companies, so called mini cases. The secondary data consists mainly of textbooks, web sites and journals.

This thesis investigates how lobbying influences the European Union Strategy for Sustainable and Circular Textiles (2020-2025). It asks which actors dominate, what strategies they use, and how these patterns can be explained by pluralism, corporatism, new institutionalism, and Kl?ver?s exchange logic. Using a qualitative case study with process tracing and text analysis, the study examines consultation data, official EU documents, and transparency reports. Findings show that commercial actors dominate consultations and expert groups, prioritising product-focused measures over systemic change, while transparency gaps enable informal influence.

Syftet med den här uppsatsen är att åskådliggöra hur SAS Sverige AB:s turnaroundarbete i en hyperkonkurrens samt hur bolaget försökt återskapa lönsamhet med nya strategiska verktyg. För att kunna svara på vår frågeställning utgick vi från en branschanalys för att förklara orsakerna till att ett behov av turnaround uppstod. För att sedan analysera turnaroundarbetet användes klassiska teorier inom turnaround management. Den framtida nya strategin analyserades sedan utifrån Blue Ocean Strategy. Slutsatsen på rapporten konstaterar att den höga kostnadsbilden inom SAS bidrog till att krisen blev så omfattande.

Risk-free profit sounds appealing. The opportunity to arbitrage exists. Investments in underpriced IPO:s can generate profit, but for whom?Previous studies have shown that underpricing is a common phenomenon. This study intends to investigate whether underpricing and the arbitrage opportunity exists on Aktietorget which is a smaller venue.

The Swedish boat industry is considered quite conservative and subject to only limited development. The purpose of the study is to explain the structure of the boat industry, to analyze and evaluate ways of competing and provide recommendations for developing a competitive strategy. The aim of this thesis is to explain how to be competitive in the Swedish boat industry. To be able to do so three areas are used to deepen as well as broaden the understanding. The three areas within competitiveness we have chosen to highlight are differentiation, individualization and distribution.

Purpose: Corporate communication strategies have a central role in disseminating and creating meaning to the organizations? visions, strategies and goals. But many employees do not know the organization?s overall strategies and goals, nor how well the organization achieves these. The aim of this study was to investigate and describe perceptions about internal communication, primarily focusing on communication about strategies and goals.

This study investigates the effects that commercial computer games have on young individuals social comfort and learning progress. As a systematic study of literature, scholarly articles have been analysed in order to illuminate the positive as well as negative effects on social comfort and learning progress that may come with playing computer games. The social effects have mainly been discussed with role-playing games, such as World of Warcraft, as starting point, while the learning effects have been coupled with strategy games, such as Civilization IV. The study does not simply declare how these games can be good for these factors, but also in what respect computer games may prevent the development of young individuals socials skills and learning progress. The study showed that in spite of perpetual prejudices against computer games in the technological age, computer games might actually be good to use as a tool in order to authorize the development of young individuals regarding learning and social aspects.