The market of today consist of products/services who resemble each other, the differences are small. Their for it?s necessary for the companies to provide added values to the product so it will stand out from the rest of the products and lead to purchase. A well used strategy in the fashion industry is marketing with celebrities, this is considered successful because it brings attention and strengthening to the brand. Because of this, the strategy also branch out to other industries, but the question is if it?s as successful there? There?s also a serious down-side with the strategy and that is that there?s a great risk with using celebrities.

The ambition of this project is to make an overview of the Swedish upholstery industry and to make a suitable complement to the Carl Malmsten upholstery collection.The Swedish furniture industry employs about 20 000 people in 815 companies. Totally the branch had a turnover of 17,5 billion Swedish krona in the year 2000. Of these 815 companies most of them are small family driven companies with low-tech industry. 10 % of the 815 companies stand for 60% of the production. These are large-scale companies and have a hi-tech industry, even compared with other types of industries.

Many sources point to the same conclusion; throughout the history the research sphere, mass media, governmental industry policies and public life in common have not paid the same attention to medium-sized companies as to small, new or large companies in Sweden. Yet, there are some researchers claiming the need for the medium-sized companies to grow, becoming tomorrow?s Swedish new large companies. Hence, the need for understanding the specific growth conditions of the medium-sized companies are definitely clear. This study aims firstly to identify whether there are specific requirements and obstacles for growth in connection to being a medium-sized company.

The shareholder is supposed to be indifferent if one share costs 100 SEK, or 10 shares cost 10 SEK each. In an efficient market, shares should be valued directly to new expectations as a result of the announcement of the reverse split. We investigate whether abnormal returns incur surrounding reverse split and if owner structure change.One reason for the reverse share split is that most companies have plans to imple-ment other company?s specific events in order to survive rather than to change the price range to a more attractive level. We found a negative return in the ex-day at 8,1 per cent.

The purpose of this essay was to examine whether small businesses can avoid ac-counting crimes with a well-conducted internal control system. The questions we asked ourselves was, whether and if so, companies can prevent this from happening by using a internal control.In this essay we used a qualitative approach. Essential information was given to us from four different interviewees. We also worked from an inductive approach which means that we interviewed people without any earlier research to build on. The method also had a hermeneutical approach, which means that we made different interpretations based on the reference framework and the empirics.After the study had been carried out, we concluded that all evidence from this essay suggested that even small businesses need an internal control to protect their business.

Bankruptcy is a problem for the society in form of high costs for including suppliers, customers, employees, investors, banks, insurance companies etc. The purpose of this study is to confirm or dismiss a bankruptcy prediction model that has been developed in a previous Swedish study, in order to predict bankruptcy with help of specific key figures. The model has only been tested in a larger perspective where the population consisted of all small firms in Sweden, in this study the model´s reliability is tested by that it instead been applied to a minor perspective, where the population only includes Stockholm. With a quantitative approach of 12 different key figures from a total of 60 Swedish smaller registered companies in Stockholm between the years 2005-2007, has been studied. The companies are divided into two groups, companies with good financial health and companies that have ended up in bankruptcy.The results shows that the model is applicable in a smaller population, but some of the key figures do not generate essential or any type of information about bankruptcy, but the majority of the key figures in the model did.

Som en reaktion på ökad globalisering och teknisk utveckling har antalet samarbeten överorganisationsgränser ökat. När två eller flera samarbetsparter går samman och skapar ett gemensamtbolag benämns samarbetet som ett joint venture, vilket är en vanlig form av interorganisatorisksamverkan. För att kunna dra nytta av de fördelar som ett interorganisatoriskt samarbete erbjuderkrävs en ändamålsenlig ekonomistyrning. Antalet studier rörande styrningen i interorganisatoriskasamarbeten har ökat, men få behandlar den speciella problematik som föreligger i joint ventures, därrelationen mellan ägarna såväl som relationen mellan ägarna och det samägda bolaget skall beaktas.Studien syftar till att utveckla kunskap om vilken typ av styrning som tillämpas i relationerna, hurstyrningen utvecklas över tid och vad som påverkar styrningens utformning. En fallstudie av ett jointventure-bolag genomfördes och resultatet visar att styrningen i den horisontella relationen mellanägarna till övervägande del var förtroendebaserad som en följd av restriktivitet i val avsamarbetspartners.

Good business relations can contribute to the success of IT-outsourcing, and create new business opportunities. Despite a sharply increasing trend to outsource IT-operations there is a high degree of failures related. The cause may be that some important factors have not been taken into account. The purpose is to investigate elationships within IT-outsourcing and test if specific factors identified by previous research are being concerned in IT-outsourcing relationships and also to investigate the view IT-outsourcing customers and suppliers have on business. Research shows that business relationships are widespread throughout companies. It demonstrated that a small number of business relationships can have a major impact on a company's financial performance and may create stability. Business relationships can be divided into an arm's length relationships and strategic alliances depending on the degree of involvement.

Sammanfattning Denna studie utreder om ett långsiktigt samband mellan oljepriset och valda aktieindex kan påvisas. Tre typer av aktieindex har valts, generalindex, industriindex och råvaruindex, för Sverige respektive Norge. För att undersöka det långsiktiga sambandet mellan oljepriset och aktieindex används kointegrations- och regressionsanalys. Studien visar att det bara förekommer ett långsiktigt samband mellan oljepriset och ett fåtal av aktieindexen. Nyckelord: Olja, Kointegration, Tidsserier, Aktieindex Abstract This Study investigates if a long-term relationship between oil price and selected stock indices can be proved.

The 1990s were one of the most profitable periods for European airline companies, mainly because of development of world economy and increasing globalisation trends. However, towards the end of the decade, a global economic downturn, high oil prices and new forms of competition turned the industry towards troubled times. The European air-travel industry had to face and accept the new airline business concept, called low-cost or no-frill airlines. In these conditions, traditional airlines had to rethink their strategies and question the old business model. As a response to the competition, European traditional full-service airlines formed alliances or networks to expand the route network and to increase efficiency.

Background: Change factors have appeared in advertising and customer understanding has grown among companies, which have led to important competitive advantages. Advertising agencies are not the only ones benefiting from this expertise anymore, but companies are starting to thus take clients from advertising agencies. They are also taking intermediaries, such as production, over more and more jobs from advertising agencies. This has led to an even tougher competition in the market and that advertising agencies are losing their jobs. The increased competition in the market, has also led many companies choosing to change its advertising agency, to think in new and changing strategies in the enterprise.

Som en reaktion på ökad globalisering och teknisk utveckling har antalet samarbeten överorganisationsgränser ökat. När två eller flera samarbetsparter går samman och skapar ett gemensamtbolag benämns samarbetet som ett joint venture, vilket är en vanlig form av interorganisatorisksamverkan. För att kunna dra nytta av de fördelar som ett interorganisatoriskt samarbete erbjuderkrävs en ändamålsenlig ekonomistyrning. Antalet studier rörande styrningen i interorganisatoriskasamarbeten har ökat, men få behandlar den speciella problematik som föreligger i joint ventures, därrelationen mellan ägarna såväl som relationen mellan ägarna och det samägda bolaget skall beaktas.Studien syftar till att utveckla kunskap om vilken typ av styrning som tillämpas i relationerna, hurstyrningen utvecklas över tid och vad som påverkar styrningens utformning. En fallstudie av ett jointventure-bolag genomfördes och resultatet visar att styrningen i den horisontella relationen mellanägarna till övervägande del var förtroendebaserad som en följd av restriktivitet i val avsamarbetspartners.

Följande uppsats undersöker hur svensk utbetalningspolitik har utvecklats under åren 1992-2012. Urvalet består av de företag som under våren 2014 var noterade på Stockholmsbörsens ?Large?, ?Mid? eller ?Small Cap? lista. Återköpens andel av den totala utbetalningsandelen visar sig inte vara lika hög som andra internationella studier har visat. Det är istället utdelningarna som utgör merparten av de totala utbetalningarna.

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.

Annual reports are by many considered to be companies primary way to inform their world where the CEO's words are read most carefully by shareholders. The purpose of this paper is to examine the design of the CEO's words in annual reports in light of the financial crisis in 2008. The study seeking explanations for change, similarities and differences in the various texts based on three themes which are results, future and confidence. In this qualitative study five CEO's words are explored by means of a discourse analysis, all from large Swedish industrial companies listed on the Stockholm Stock Exchange. Some of the results shown is that the CEO tends to talk about the company's results in a self-serving manner and CEO speaks more aboutm the results before than after the crisis.