Accounting is a well discussed topic, and an important tool that allows stakeholders and others to interact with the companies. To gain credible reports, the companies require maintenance, activities and monitoring. Wholesalers account for approximately 20% of Sweden's net and is increasing at a steady pace. Few studies on wholesalers are acquired and the internal control has shown to be important for the preparation of the financial statements.Therefore the study will be focusing on the smaller wholesaler?s internal control, all the way to the financial statements.

I have studied the suburban municipality of Botkyrka, south of Stockholm, from a rural perspective. Through that I`ve compared how countryside comes into being with the planning and building of suburbs. I have looked for a definition of Countryside, and found that it is often explained or defined in negative terms, as what it is not. In that it says nothing about what it really is, or about the qualitiies it has to it. Botkyrka is a suburb, but it does in large parts consist of countryside. Apart from defining countryside and rural I´ve been searching for a definition of suburbia, of it´s structure and the mental picture we have of it as a cultural phenomena. In order to understand the role that suburbs have in planning I describe their history from Italian renaissance villas to sprawl. By opposing urban and rural, modern urban planning and how rural areas are created, I´ve come to a definition of rural planning and the making of countryside. To make countryside, planning and building should come from individual needs and desires. A relationship to the surroundings based on continous interaction between the human beeing and it´s environment, a constant process of shaping and reshaping. To put my thoughts to the ground I have collected examples of projects and ideas, that fits into my view of what rural planning and making countryside is all about. They are put in different categories according to the possibilities of influence and to what degree it is put into private hands. The first category is ?allemansrätten?, every mans right. That is the rigt to use private land as long as you don´t disturb or destroy.

The purpose of the study is to examine how retailing trough brand owned outlet stores effectsthe fashion brand. The problem that the essay is aimed to solve is how the fashion brand isinfluenced by selling through outlets and what opportunities and risks it has on the brand. Thestudy has been carried out by qualitative methods using interviews to answer the questionformulation. Three empirical perspectives have been chosen; an expert-, business- andconsumer perspective which have been linked up with three applicable theories. The fashionbrand Acne and its two stores; the flagship store and the outlet store have been chosen as acase study.

AbstractTitle: Level/Degree/Grade:Authors:Supervisor:Research question:Purpose:How the bank may improve its financial counselling ? A qualitative case study.Bachelor Thesis; Business administration; Corporate finance.Andreas A?strand, Anton Persson, Kristoffer Wedebrand.Hans Mo?rner.How may the bank improve its financial counselling to private investors using portfolio theory?Our purpose is to examine the advice, with basis in portfolio theory, the bank?s financial advisors provide to their clients, the investors, and how they can improve. If we can identify and point out areas of improvement in the financial counselling, we hope to raise the question and contribute with an improved financial counselling. Another positive effect we are hoping for is to improve the situation for the investors whereas all parties benefit from an improved portfolio selection.This study is conducted through a qualitative case study, where we used a deductive approach and collected our data through personal interviews.The conclusion that emerges is that the financial counselling could potentially be improved if financial advisors improve their knowledge in portfolio theory.The originality shapes through the opportunity to investigate a specific bank and because of that an opportunity to examine a specific case more thoroughly was created. Our thesis contributes with opening La?nsfo?rsa?kringar?s and other banks? eyes to how their financial counselling could be improved through new knowledge in portfolio theory.

Titel:                                   Hur väljer företag rätt celebritet? ? En studie om företags tillvägagångssätt för att lyckas med celebrity endorsement Syfte:                                  Syftet med denna uppsats är att beskriva och öka förståelsen för hur företag väljer celebrity endorser och hur detta val kan påverka deras varumärke.Teoretisk referensram:    Teoriavsnittet inleds med förklaring av varumärke och brand equity. Avsnittet avslutas med att celebrity endorsement presenteras.Metod:                               Uppsatsen är en kvalitativ studie med deduktiv ansats där tre semistrukturerade intervjuer har utförts. De fallföretag som intervjuats använder sig alla av celebrity endorsement och är kunniga inom området.Empiri:                              I detta avsnitt presenteras materialet från tre intervjuer med våra fallföretag.        Slutsats:                             Uppsatsens slutsats är att företag måste göra noggranna undersökningar kring varumärket och celebriteten för att valet av celebritet ska bli rätt och att användningen av celebrity endorsement blir lyckad.

Background: The difference between the market value and the book value of the companies has dramatically increased. One explanation is that the inflow of capital on the market has increased. Another explanation is that companies have a larger share of intellectual capital. The question is how this has influenced the company-valuator's use of valuation-models? Purpose: The purpose of this study is to find out what relevance the substance valuation model has, the DCF-model has, and also discover new valuation-models, among company-valuators.

Innovation has been identified as one of the key factors for economic growth long ago. However, the emergence of ?knowledge century? further strengthened the role of the concept since proper management of the knowledge is essential to make the best out of the innovative capacity of the companies as well as the countries. This necessitates a balanced intellectual property rights (IPR) systems, since these rights provide the basis to solve the market failures faced by innovating firms by creating property rights over knowledge. There is an inherent dilemma between invention and diffusion.

The purpose of this study is to examine and explain why three Swedish public libraries failedin their ambition to act as information services for small and medium-sized firms (SMF). To support this purpose two major assumptions are made:1) Public libraries who plan to run this kind of "business" must act with the same means as "professional" services.2) The service must be adjusted to the information needs of the customer.Based on these assumptions sixteen factors which are crucial to the "success" for this kind of service are presented.Applied to the information services of Lidkoping, Sölvesborg and Västervik, these factors reveal a number of shortcomings and mistakes made by the libraries.To understand this result these information services are seen as parts of a traditional Swedish public "library-thought". It is shown that, fundamental ideas in the way the public libraries are defined, like the responsibility to act in a neutral and democratic way, also characterised the three information services.These ideas together with the opinion of SMF as a "rational" information-consumer resulted in information services who did not meet the information-needs and information-behaviour of SMF..

Article 4.1(h) in the Rome I regulation establishes which law that will be applicable on contracts concerning financial instruments concluded in multilateral systems. The main problem is that most contracts concluded within these systems have standard clauses which contain a clause on the applicable law. If this is the case, Article 3.1 in the Rome I Regulation is applicable instead. This problem makes it difficult to find a need for article 4.1(h) if it will only be applicable in exceptional cases. However, the legal position on this matter is still unclear since the Rome I Regulation has just been put into force.

Aim: The aim of our study is to analyze and evaluate from a marketing perspective how estate agents can use facebook to strengthen their brand. Method: We have used an inductive study form where we?ve used a quality and a quantity data gathering method. The data has been gathered from an interview with Botkyrkabyggens marketing coordinator and from an internet survey based on a convience selection and a snow ball selection.Theory: SWOT, Brand Equity, Word of Mouth, Customer Relationship ManagementConclusion: Facebook can create and measure "word of mouth" effects, and also create better information management and flow of information compared to traditional marketing for an estate agent. The risks of facebook is the difficulty in educating the staff about the site and the fact that facebook dominates the policies and rules which suddenly can change.

 IAS 40 allows two methods of valuation for investment properties, fair value model and cost model. The purpose of this paper is to investigate what drive property companies to disclose their investment properties at fair value. In order to understand their choice, we use accounting choice theory and the three factors this theory describes, information asymmetry, allowing opportunism and agency costs. To answer our purpose, we have from a qualitative approach performed semi-structured interviews with respondents from five of the largest listed property companies in Sweden. The results suggest that firms have chosen the method that is most effective in the valuation of investment properties.

Law and regulations regulate the auditors? independence. An auditor should not only be independent in general, but independence in fact and independence in appearance. However, the regulations do not specifically describe how to act independence. It is the concerns of the auditor were he puts his limit for the independence.

This thesis is based on an investigation to find out in what way 40 Swedish public librarieskeep and preserve their library materials. The investigation is based on inquiries sent outto the libraries. It deals with the keeping of books with regard to external factors which havedestructive effects on library materials as well as the safety at the library buildings. It is, aswell, about the preserving work being done at the libraries.Comparisons are made with literature and accounts about preserving measures and recommendationsregarding appropriate environment in premises and depositories. The resultsshow great differences between the libraries as to the library environment, i.e.

The purpose of this study is to determine if and how male or female everyday languagesdiffer. The study is based on ten interviews with five men and five women living inHalmstad, who are between the ages of 22-29. The interview results were analyzed andcompared with previous research on the subject. The result shows that there is adifference between the male and female informants use of language. Women laughing,using italics, hedges, the word så ?so? and response signals to a greater degree than men.The reason may be that men and women basically use different conversation styleswhen they communicate, that men prefer a public speech, intended to provideinformation and knowledge.

Graphic profiles are a part of companies? brand expressions. The graphical values reflect the brand values the business wants to convey. They consist of different graphic elements such as logo, company sign, colour schemes, templates, rules, fonts, pictograms, formats and references to how different graphic elements should look, for example, business cards, signs and materials for websites. This thesis aims to examine why firms choose to replace their graphic profiles by studying their underlying motivations.