The value of a company's employees is considered to be higher and more important for a business success than ever. Losing employees is not only a loss of valuable knowledge, it also implies a significant cost related to the recruitment of new employees. To attract potential personnel, it is important for the companies to understand how to communicate with talents. Choosing a communication medium for a job advertisement is not easy when new options constantly arise. Despite the development of new communication mediums and channels, such as social mediums, the traditional communication medias still remain available.

Due to historically low prices for electricity in Sweden, many small-scale hydropowerplants were closed down. A small-scale power plant has more or less the samemaintenance costs as larger plants, but doesn?t generate as much income. Today?sincreasing price for electricity in combination with a desire for renewable energysources makes small-scale hydropower interesting again.

ABSTRACT Title:                                                Retargeting- When display advertising builds                 loyalty Authors:                                           Mikaela Johansson och Anna Svensson Kjällberg Advisor:                                           Thomas Helgesson Level:                                               Bachelor´s in thesis in Marketing, (15 Swedish       credits) Spring 2014. Keywords:                                        Retargeting, branding Question:                                                    In branding, how should small e-enterprises            work with retargeting? Purpose:                                           The purpose with this essay was to identify how    retargeting should be used in small e-enterprises                             when branding. This was done by comparing two e-enterprises practical use of retargeting, with two                           brand consultants and two retargeting consultants theoretical knowledge within each expertise.   Method:                                            A qualitative method with a deductive approach    has been used to answer the problem statement.  Theoretical framework:                              Earlier theories about retargeting, brand building    and recommended practices, related to marketing                       on the internet, were presented in the frame of       reference. Empirical framework:                                 Primary data were presented by two respondents   representing each area: Companies, Retargeting                        consultants and Brand consultants.Conclusion:                                                   The          marketing tool allows companies and      their               brands to get the chance to appear in                        wide area                      networks on the internet.    The tool is primary used                                                                for a sales                      purpose but the tool also has potential in brand-                                                                       building purposes.

Intangible assets are often a significant part of Swedish companies? assets. Most of these are accounted for as goodwill, arising from acquisitions. After EU:s decision to adopt IFRS as the new accounting standard, intangible assets will to a larger extent be recognized separated from goodwill. This thesis aims to quantify this change and to analyze what specific intangibles are affected most by the transition to IFRS.

Several industrial scandals, especially those about Enron and WorldCom, have lead to an intense debate about the independent audit and the independent auditor. A substantial part of the auditor?s income originates from counselling, and therefore the role of the auditor may be seen as double, and the auditor?s objectivity may be questioned. In the year of 2002, a new Auditors Act was legislated in Sweden. In the 21 § of the act, a model based on principles was introduced, to test the auditor independence in every single case.

The objective of the present study was to evaluate distillers? dried grains with solubles (DDGS) as a protein source to rainbow trout (Oncorhynchus mykiss), by studying digestibility and growth measurements. One control diet, totally lacking DDGS, and three test diets were made containing 10 % (low), 31% (medium) and 51 % (high) DDGS respectively on dry matter (DM) basis. The control diet and the test diets were made to be as nutritionally equal as possible. Wheat bran was used to balance the fiber content of the diets.

In this paper the authors examine three questions: 1) Is stealth marketing messages posing as status updates on Facebook a more effective way of advertising than traditional web banners? 2) What impact has learning about stealth marketing practices in social media on consumer attitude and post purchase behaviour? And finally 3) Will different generations respond differently to these questions?Our findings show that stealth marketing in social media is not more effective than traditional web banners. Furthermore, the result indicates that when consumers find out about stealth marketing practices it will have a negative impact on future purchase intensions and brand image. Most consumers will also have strong feelings of being deceived, which could instigate harmful post purchase behaviour such as negative word-of-mouth and possibly, based on some earlier cases, boycotts.The result of our research shows that the brand perceptions and future purchase intentions of Generation Y, persons between 18 and 30 years of age, are affected in a less negative way than the brand perceptions and future purchase intentions of older generations when finding out about stealth marketing practices in social media. However Generation Y:s reaction is still negative and they do consider traditional web banners to be more credible than status updates on Facebook.

I denna rapport redogör jag för det praktiska examensarbete jag genomförde under vårterminen 2015. Jag har studerat antidrog och -alkoholkampanjer under 70-80-tal, kampanjen ?Det finns många anledningar att inte testa knark? samt kampanjen ?Langarmytologi? som lanserades våren 2015. Mitt fokus har legat på att undersöka film som medium när det gäller antidrog och -alkoholkampanjer. Varför används just detta medium så ofta? Fungerar skräckpropaganda eller är humor det smartaste tillvägagångssättet? Jag har producerat tre korta filmer i programmen Adobe Premiere Pro samt After Effects där jag visualiserat det jag kommit fram till i mina studier. .

Då avskaffandet av den lagstiftade revisionsplikten för småföretag är under utredning, är vårt syfte med denna uppsats att se vad ett avskaffande kan innebära för några utvalda intressenter..

Då avskaffandet av den lagstiftade revisionsplikten för småföretag är under utredning, är vårt syfte med denna uppsats att se vad ett avskaffande kan innebära för några utvalda intressenter..

Swedish accountants are, amongst other laws, controlled by a couple of so called duties. One of those is the professional secrecy, which guarantees the safety of company secrets and other important information that the accountant needs to know but shouldn?t tell anybody. Since 1999 Swedish accountants also need to follow the regulations of the reporting duty. In short, this means that in some cases of suspected crime within a company, auditors are obliged to report this to the authorities.

According to the arm?s length principle, transactions between associated multinational en-terprises (MNE) shall be based on the same conditions as transactions between unrelated parties. This means that intra-group prices on cross-boarding transactions must be at arm?s length range and consistent with conditions in the open market. The arm?s length principle is expressed in article 9.1 of the OECD Model Tax Convention and Chapter 14 section 19 of the Swedish Income Tax Act.When transfer pricing between associated MNEs is not reflecting the arm?s length princi-ple, states face the possibility of losing tax revenue.

AbstractTitle: The Swedish real estate companies choices of valuation within investment properties and its further effects on the qualitative characteristics of accounting.-A study of the Swedish real estate companies listed and non - listed on the stock market, after the application of the international rule board.Background and Problem: From January 2005, all companies, listed on a stock market within the European Union, are required to prepare their consolidated accounts using common set of International Accounting Standards, IAS/IFRS. In Sweden, this opportunity has also been given to non-listed companies, to voluntary implement these rules in their consolidated accounts. One difference between Swedish accounting rules and contemporary International rules, deals with the accounting treatment of investment properties, which foremost affects the real estate market?s accounts. In contrast to the Swedish Financial Accounting Standards Council?s recommendation RR 24, the new standard, IAS 40, permits a choice between different accounting alternatives.

Background: Accounting of intangible assets have increased during the last years which have created a debate about if trademarks should be accounted as assets with the uncertainty of the value in mind. Valuation and accounting of trademarks are of interest for accountants and investors. These should be able toget information about the assets that are of importance for the company. A solid brand can be of great value for a company, which should be accounted for. Purpose: The purpose of this master is to examine the function of the brand in the different companies in the study and map the definitions that the different companies have of brands.

The purpose of this study is to examine how different religious traditions are portrayed in teaching materials based on news reports. The main question concerns the way in which religious practices and holidays are described and in which contexts religion is presented. The method includes a both quantitative and qualitative content analysis. The study concludes that certain religious practices are presented in a way that describes the practitioners as more faithful and homogenous than others. This was especially prominent among Muslims and to a certain extent Hindus.