Bachelor thesis in Business administration, School of Business and Economics at Linnaeus University, Controller, 2FE13E, spring semester 2014Title: Capital budgeting in Municipal-real estate companies - A study of the law of public housing company impact on capital budgeting.Authors: Axel Erlandsson, Caroline Hellman and Niklas LundqvistTutor: Anders JerrelingBackground: Municipal owned real estate companies  has in the past been obliged to take responsibility for providing housing to Swedish municipal inhabitants. Municipal owned real estate company?s has in the past been prohibited to act in profit purpose. In January 2011 the previous law of public housing was replaced with the new law on public municipal housing companies. The municipality may not provide the municipal owned company with any financial advantages against a private owned real estate company.

This study investigates whether auditors affect the tendency to report correct taxes for small companies. Since November 2010 the smallest companies in Sweden are no longer obliged by law to have an appointed auditor to perform the former yearly audit. The auditor shall during the audit, amongst other tasks, investigate whether the audited companies follow Swedish law, and report them if they do not. The presence of the auditor might influence the actions of companies to act according to law, and reduce errors in the reporting. Errors regarding tax reporting will result in a revised tax decision if detected by The Swedish Tax Agency.

The retailing industry has an extremely high density of brands. In order to differentiate its offer, both retailers and suppliers, are constantly forced to come up with new ways to launch their products. A collaborative strategy between two brands is called co-branding, which means that both the private label and the supplier's brand are displayed on the new product packaging. Several studies have shown that a co-branding strategy is successful, but many operators are still reluctant to use co-branding in fear of long-term losses due to potentially damaged business relations. The objective of this study is to explain how the product- and brand related value for customers, retailers and suppliers is affected by co-branding between private labels and national brands.

Purpose: The purpose of this study is to examine how travel companies have adapted to a digital society and how they use the Internet as a marketing channel.Problem: How have current travel companies adapted to the development of the Internet and how do they use Internet as a marketing channel? Are there any differences in the marketing strategies of different types of travel companies and does the clientele have any impact on the selected marketing method?Method:  This study has been formed by a qualitative approach. Interviews have been conducted with employees at different travel companies across Sweden. The qualitative approach has been chosen to create a deeper understanding and give a broader knowledge to our study.Conclusion: Companies today use the Internet as one of their primary marketing channels, these are mainly websites and social media. The companies agree that aligning themselves after a digital society and new innovations is key to compete in the market.

En av de allra centralaste aspekterna vid investerings- och finansieringsbeslut handlar om den risk som en investering innebär och den avkastning som marknaden kräver. Som kapitalplacerare vill man veta risken i en potentiell investering för att kunna beräkna det avkastningskrav man måste erhålla, och om investeringen motsvarar ens egen riskexponering. Investeringsbeslut på olika marknader innebär att olika typer av risker tas i beaktande och resulterar därigenom i att avkastningskraven skiljer sig åt mellan marknaderna. Området för den här undersökningen ligger i risker och avkastning på Private Equity marknaden där skillnader existerar jämfört med investeringar i börsbolag. Förespråkare för Private Equity industrin menar att Private Equity innebär möjligheter till betydligt högre avkastning än investeringar som görs i noterade instrument och då främst i jämförelse med aktier.

Aim: A business ratio is a measuring instrument that companies use in their financial report to show profit and progress. As it is today, there are no standards to follow that shows which business ratio to present in a companies annual report. Our aim with this report is to see if there are any trends in the use of business ratios by looking into how thirty growth companies are applying them.Method: To see what business ratios are used in practice, we have collected information from the thirty companies? annual reports. With help from the literature, we have created an understanding about the most frequently used business ratios.

Konceptet kring kluster har fått mycket uppmärksamhet de senaste årtiondena. Dels beskrivet som ett viktigt fenomen, dels som ett bidrag till effektiva nationella ekonomier. I denna kandidatuppsats ämnar vi undersöka några viktiga drivkrafter som driver koncentrationerna av svenska bankers etablering inom kluster för Private Banking i Luxemburg. Finansklustret lever kvar trots ändrade förutsättningar och hårdare regleringar. Genom en kvalitativ studie av två svenska banker som har enheter i finanscentrum i Luxemburg, undersöker vi drivkrafter bakom etableringarna.

In 1985 the Swedish Association of Local Authorities and Regions published a paper on recommended depreciation time on capital assets for the public sector. This paper should only be seen as guidance, but many municipals use it without any further investigations. Swedish municipals are not like Private companies; one very distinguished difference is that they are not allowed to make any profit. The municipals in Sweden are regulated by the constitution law which means that they can not go bankrupt. The public and the private sector have different legislations that result in different ways on how they for example treat depreciations.

Social media has today reached a level of maturity similar to the Internet in the beginning of the millennium. More and more people get involved both on a private and professional level and companies are starting to realize the need to keep up with the new online behavior of its target groups. The Investor Relations(IR) function has for a very long time been carried out by writing reports and press releases, but maybe as times change so will the tools needed to communicate the IR-issues for the companies? The purpose of this paper was to examine the views on and involvement in social media for IR-purposes at the four main banks in Sweden: Nordea, SEB, Handelsbanken and Swedbank. The study was carried out in the form of a qualitative case study in which the banks were analyzed separately with the help of Davids and Venkateshs TAM2-model(2000) and also analyzed against one another.

An investigation of the remedies in the Swedish Public Procurement Law. The result of this investigation shows that the remedies are not satisfactory in upkeeping the Procurement Law. The swedish legislator has not fulfilled the demands of the European Councils Regulations in this area. This results in ineffective use of public funding as well as discriminating actions against private suppliers. I have found that some changes must take place in the legislation and that an electronic procurement procedure makes the legislation easier for both the public and the private parties to understand..

As the environmental awarenesshas increasedin recent decadessohas the society?s demand forenvironmentalresponsible companies(Ammenberg, 2004).One way for companies to take responsibility and work with environmental issues is to implement anenvironmental management system(EMS). EMSserves as a tool for companies to systematically work with environmental issues and develop the company's environmental efforts. ISO 14001 is theEMSaccording to whichthat the majority of companies today choose to get certified(Brorson & Almgren, 2007). The introduction and operation of the ISO 14001 requires significant financial and human resources and it can therefore be questioned whether the environmental managementsystem is adaptable forall companysizes.The purpose of this studyis to examine whether EMScan provide environmental and economic benefits for companies of all sizes and ifthe conditions to get certifiedaccordingto ISO 14001 is the same for large and smallcompanies.A literature study was made to collect information on company'simplementation of ISO 14001.

I Sverige pågår idag en samhällsdebatt angående huruvida private equity?industrin bidrar till den ekonomiska utvecklingen genom att skapa långsiktigt starka och lönsamma bolag eller om de förstör värde genom nedskärningar och bolagsuppdelningar. Med private equity menas riskkapitalbolag som investerar i onoterade företag, så kallade portföljbolag, med avsikten att tillföra värde inför en avyttring några år senare, vanligen 3-5 år. Syftet med denna studie är att studera värdeutvecklingen på ett antal av dessa svenska portföljbolag, från riskkapitalbolagens avyttring till och med två år efter försäljningen. I studien har nyckeltal med fokus på lönsamhet, tillväxt och kapitalstruktur tagits fram för portföljbolagen.

The furniture retail industry in Sweden has gone trough large changes during the last decades. Today the industry is tough and in the maturity stage where few new companies enter, especially if they do not have a unique offer. The furniture companies have become larger and fewer, the changes have lead to difficulties for smaller and medium sized companies to grow and be profitable.Our purpose is to analyse, evaluate and compare three smaller companies in Stockholm with the intention to find what kind of marketing strategies they are using to survive on the Swedish market. First we interviewed the three companies to see what they do to survive on the market, then we asked 100 persons to fill in a questionnaire to see if they had the same opinion as the companies described.With help from theories we prepared questions which laid the foundation to the empirical part of the essay.The result from this study shows that the three companies differ from each other when it comes to using relationship marketing and placing the customer in the centre. All of them are aware of the importance of doing so, but because of different limits and possibilities they can not fully adjust everything to the customer.

Our study is focused on how the public sector can collaborate with the private sector on a certain issue. The public sector wanted to create a project to increase bicycling in the municipality of Kalmar. Our problem was to develop a sustainable way to collaborate between the two parties. We managed to present a suggestion on how the public sector with communication could improve their Public Relations with the private sector and therefore letting the parties benefit from their differences, thus making it possible to release synergy.Using semi-structured interviews and a workshop, we could clarify the values and attitudes of the parties to bring forth the core values to develop a shared vision. Where the identified differences were found, we used a dialog strategy based on intercultural conflict management as a communication tool.

The purpose of this thesis was to get a deeper understanding of why and how companies work with background music in event marketing and also how it can affect on companies image. In our research a case study was conducted and based on interviews with four respondents who all have experience working with background music throughout their careers. The study has shown that background music can be a very effective promotion tool in event marketing when it's used in the right way. Furthermore this study has shown that companies consciously use background music to enhance the experience and emotional affect the attendant through choice of music and the music can affect companies' image. Event marketing combined with background music is an effective tool for companies to generate positive associations to image and to reach their target group when right music is correctly conducted..