When contemplating entering an alliance the rationale behind the decision should differdepending on the size of the companies involved as well as on other important factors. The importantfactors influencing the decision are related to the resource pooling potential of the alliance,the power structure along with the business network the companies are a part of. Theanalysis has shown proof of a need for cooperation if one wish to succeed in the telecommunicationindustry and it has also determined which resources that are deemed to be most important toget in touch with, for our study object, to facilitate its access to the market. Those resources aredefined as a direct channel to the customer, funds/capital and the access to relevant businessnetworks. To get in touch with these lacking resources, three alternative approaches has beenproposed; all of them involving a strategic alliance decision.

This essay examines upper secondary school pupils as well as the Swedish National Agency for Educations views on the education in subject of religion. How they describe its purpose, what content the topic should address, how the education should be implemented and what influence the pupils should have over their own studies. This to examine how the views of pupils and the Swedish National Agency of Education correlate and to analyze how it possibly can affect the pupil?s motivation. The survey is conducted by semi-forging tured interviews and text analysis in order to ascertain the pupils and the Swedish National Agency of Educations opinions on the issues.

The purpose of this paper is to examine whether there is a difference between the respondent groups preparers and non-preparers position in IASBs question if a reversal of previously impaired goodwill should be prohibited. The background is an exposure draft sent out by the IASB and we examine the answers, in form of comment letters, sent in by the respondents to reach our purpose. Our method is positivistic in the sense that we study already existing theories when we create our hypothesis which gives our assumption about how the result of the respondent?s answers will be. Our data, which we have collected from the comment letters, is qualitative secondary data.

This paper describes and develops a trade off model of optimal capital structure by Bradley et al. (1984). The model is then tested to examine how changes in corporate tax rates affect the optimal capital structure of firms. Based on theoretical implications of the model, four hypotheses are derived stating that firms? optimal debt-to-value ratio is (1) negatively related to financial distress costs, (2) negatively related to non-debt tax shields, (3) negatively related to firm volatility and (4) positively related to the corporate tax rate.

In this paper the effect of capital structure on profitability has been investigated among Swedish companies. The essay intends to examine how the relationship between debt and profitability appear among Swedish companies and if the relationship differs between industries. The purpose is to find out how debt affects the profitability of Swedish companies.A quantitative approach has been applied. The selection was made among companies listed on Nasdaq OMX Stockholm, which resulted in a sample of 207 companies. Several regression analyzes has been formed, based on the independent variable debt-ratio and the dependent variables profit margin, pre-tax profit margin, operating margin, return on assets and return on equity.

 The aim and scope of this study is to describe the coordination of joint efforts concerning chemicals and hazardous substances in the Baltic Sea region, between the Swedish Chemicals Agency (KemI) and the land-based pollution group of the Helsinki Commission (HELCOM LAND). Based on the description of the coordination, the second aim is to discuss the consequences for the Swedish Chemicals Agency in its policy shaping work towards a nontoxic environment. A qualitative and descriptive case study method is used for this purpose. Theories of coordination and achievement-inducing criteria for environmental goals are applied to the case. Components and related processes of coordination are applied to the descriptive part of the study, whilst the achievement-inducing criteria are applied in the discussion.

In the light of some company scandals the Swedish Code of Corporate Governance, the Code, was introduced in the year of 2004 to reinforce confidence in how Swedish listed companies are managed. As many of the other European codes of corporate governance, the Swedish Code is based on the principle of ?comply or explain?. The need for corporate governance regulation arises from the inherent conflict of interest between owners and managers. This conflict is limited in companies controlled by a family in contrast to companies that lack a strong owner.

The development of higher education in Sweden poses new demands on higher education libraries. One way of meeting these demands has been to develop Learning Resource Centres (LRC), a concept that is relatively new in Sweden.The aim of this Master's thesis is to identify how the LRC-concept has been designed and integrated in three Swedish higher education institutions: Stockholms universitet, Lärarhögskolan i Stockholm and Göteborgs universitet. The thesis also aims at investigating what the Learning Resource Centres mean to the seats of learning, and in turn, the views of concerned parties in relation to the integration.The method used for the study is qualitative and based on interviews conducted with Learning Resource Centre staff, academic staff and principles or deans. In addition to this, strategic documents from the examined seats of learning are studied.Even though most Swedish Learning Resource Centres have used British Sheffield Hallam University's Adsetts Centre as their model, our study shows that the Swedish Learning Resource Centres of today have developed in various ways, due to local conditions; therefore, there is no definitive model for Swedish LRCs.In our opinion, one of the most important characteristics of a LRC should be its integration in the academic life of its university. There does not seem to be a "recipe" of how to conduct this integration.

Many companies sometimes affects that a competitive company pulls use for their trademark or their products in his advertising. It can for instance be that the company uses alike symbols or features and on so ways fields a free ride on another companies good reputation. This procedure is called reputation parasitism and settles in the marketing act, 8 a § comparative advertising. You can also condemn after the marketing acts 4 § general requirement which?s says, ?marketing must be compatible with good marketing practice? which also agrees with international chamber of commerce.

Aim: The aim of this study is to describe which messages and by which rhetorical means were communicated in political TV-advertisement in Finland and Sweden. The study also aims to analyze how the rhetorical choices were influenced by the political and social context in these countries.Material: Two TV-commercials from the latest parliamentary elections in each country were chosen. The leading left-wing and right-wing parties were chosen from each country.Theoretical perspective: This study is based on theories on political parties? vote maximization and the development of the modern electoral campaign.Methodology: The method used in this study is rhetorical analysis.Results: All commercials had similar themes and were characterized by a low level of conflict. This is related to the common Nordic context in the two countries.

Changes in the society engender changes in the practice of the auditor profession. Stricter laws, more detailed recommendations, and demands from the auditor?s clients have increased. The auditor constitutes a profession and therefore it is important that there is a trust since the auditor is the one that certifies the quality of the company?s economical information.

The purpose of this thesis was to highlight how different aspects of market communication are used when micro companies choose to use both Internet and store selling activities towards the consumer market. The thesis dealt with off-line and on-line communication considerations with focus on advertising, interactions, and relations. In order to achieve this purpose a case study was conducted, that revealed that the companies acted according to theories. The conclusions drawn from the thesis were that companies tended to rely on traditional ways of dealing with advertising and interaction. We could also see that relations were created as a result of unconscious behavior and that the Internet activities still were on a basic level..

Changes in the society engender changes in the practice of the auditor profession. Stricter laws, more detailed recommendations, and demands from the auditor?s clients have increased. The auditor constitutes a profession and therefore it is important that there is a trust since the auditor is the one that certifies the quality of the company?s economical information.

This essay shows how administrators in two different organizations are experiencing freedom of action in their work situation. The essay is made based on a qualitative method and interviews were used to implement the study. People chosen for this study are four administrators at a governmentagency - the Social Insurance agency, and four municipal officers from different Social service offices in southern Sweden. The theoretical framework consists of Weber's theory of bureaucracy, and his discussion of the legal authority. The analysis is designed as adiscussion of the parts that were especially prominent during the interviews.

Using stimuli with identical information in both PR and advertising, this study seeks to explain how content class together with the level of involvement affects the communication effects of marketing messages. There is currently no established way of measuring the value of PR, and contemporary PR metrics do not take into account what effects PR actually generates. PR is often said to have an advantage over advertising due to the effects of third party endorsement, but previous empirical assessments show inconsistent results regarding what effects each content class generates. The result of this study is that PR is stronger at building recall, interest and credibility, and that it has less perceived selling intent than advertising. Results differ somewhat between different levels of involvement, but the conclusion is that this might not be attributable to the level of involvement per se but rather to the type of products being used in stimuli - a conclusion that seems valid for previous research as well.