Background: Several accounting scandals have caused a development from rules-based to principles-based regulation. Swedish municipalities follow the principle-based recommendations issued by RKR (The Council for Municipal Accounting). An explicit requirement of component depreciation has been introduced prior to 2014. The principles-based regulatory framework raises some choices regarding the introduction and demands that professional judgments are made. There is some risk that comparability decreases.

During the last year?s Swedish agriculture have had difficult times, with decreasing prices and at the same time increasing production costs, which has led to bad profitability and faith in the future. The dairies in Sweden have also had a rough time and there have been large rationalizations during the years. In the beginning of the 20th century there were almost 1700 diaries in the Swedish countryside. There has been a large technical development during the 20th century resulting in a decrease in diaries to only 46 in the whole country today. They are owned by 15 diary companies, of which 7 large and dominate on the market and the rest are small-scale companies. With this development the confidence and feeling for the diary companies also has decreased.

This thesis is concerning private brands on special display. ICA Gott Liv! was used as a study object and a latin square design was employed, using 2 ICA Kvantum stores. Two displays were built in order to compare which created the most awareness and interest, one with the best selling Gott Liv! product and one with four randomly chosen Gott Liv! products. The data was collected using triangulation, questionnaires, sales data and observations were conducted in the two stores. The results indicated that private brands works as well as manufacturer brands on special display and a display with four randomly chosen products creates more interest and higher sales than the display with the best selling product..

A case study was done of Sthlm Policy Group, a consulting agency that mainly targets NGOs and government agencies in the peace and security sector. The goal of the case study was to explore the tendency of NGOs in Sweden to hire commercial consulting companies. The main interest was to see what the key reasons are for NGOs to hire private consulting agencies, but also to explore what problems that might be associated with such relationships. Interviews were carried out with representatives of the consulting agency, with its clients as well as with other NGOs that were identified as potential clients. The interviewed NGOs and government agencies were found to approve of the use of commercial consultants.

This study is based on interviews with four managers in public elderly care and four managers in private elderly care. The aim of this paper is to examine how these managers are experiencing their leadership in relation to conflict management, and if the managers leadership differs depending on private or public elderly care. Leadership and conflict management are theories that have been used in order to analyze the empirical findings. Previous research that has been used in the study concerns ?leadership/leadership styles?, ?conflict management?, ?to be active in the private/public elderly care?.

Background: Røvik claim that both public and private sector, large and small firms, are working with the same administrative standards, recipes, as these are currently considered to be ?right?. He argues that this is partly due to the globalization of the information society, which is making it possible for recipes to spread rapidly. An area affected of this is purchasing, where many new strategic and organizational concepts have been developed. Nowadays, people argue that ?every penny saved in the procurement function, is an extra penny in profit? and that purchasing decisions affect the entire company and its performance.

During the period 1905 to 1940 it was possible to get a loan from the state to buy land and build a small farm or a house in rural areas. This loan act and its effects have been studied earlier in different ways, but never as a total study for a geographic region. The region Malmöhus Län has been chosen. The purpose of this paper is to study in which parts of the area loans were taken and who sold the land that was used for these purposes. Earlier studies have looked at a larger geographical area for some specific years.

Lots of choices are to be made by a company who enters a new market with a new businessidea. Common questions that show up when a company is making it´s businessplan are how to target the market and how to use marketing as a tool to reach a specific customer or segment. It is difficult to know wether to target the market in different ways and what processes that can be used in the choice how to select the most potential and profitable customer. Another important question is how a company can positioning themself in a way so the customer will get a positive understanding of the company and what different positive abilities to mention in a possible businessproposal. This study is made on a small company in Sweden called AYEN Technology.

In the early 1990?s more and more companies of the Swedish public sector were exposed to competition, and this started the debate on how such actions might affect the business and even society.The first chapter examines how the public sector and especially health care, is financed and managed. We also explore what it means to be exposed to competition and find that there are many different ways of exposing the public sector to competition. The study examines dental care as an example of a market with both publicly and privately owned companies. The purpose of this paper is to explore how publicly and privately owned health care companies view their relationship with their consumers.

The purpose of this thesis is to examine how e-commerce companies work with their relationships to customers. We have conducted a case study of two companies, Koll and Webbshoppen, both active in the e-commerce industry. Our empirical study has shown that it is important for e-commerce companies to create long-term relationships to their customers, but it can be difficult to create these relationships since the companies have little contact to the users of Internet. To build relationships, e-commerce companies market themselves through different types of media to create awareness. It is also essential to be situated high in search engines.

Today there are a number of different financing options but few of them are suitable for start-up companies. Business angels are in that case an exception and a suitable investor in these companies. Business angels are individuals who invest in young companies and differ from other financiers in the sense that the collaboration with the company is closer. Business angels are although few in numbers while the young companies often tend to be in most need of funding and has the greatest potential to grow.The purpose of this study is to gain a deeper understanding of the cooperation between entrepreneurs and business angels and to identify which effects the financial gap have on these financial associations.Business angels and entrepreneurs collaboration are hard to interpret and therefore demanded a deeper examination. We thus used a qualitative method consisting of six different interviews in three different cases.The study shows that established collaborations between entrepreneurs and business angel?s seem to be affected by the financial gap to a great extent, which has been expressed in negative consequences.

Background: Balanced scorecard is a relatively new strategy in analysing activities in a company. To carry out a strategy in an organization a successful implementation is very important. Strategy implementations are unique for each organization and to succeed it has to be formulated and implemented with the individual companies particular conditions as starting- point. A problem is that the implementation sometimes is treated as a small detail in the planning process. This problem depends on how the strategic plans is carried out.

Funding is essential for companies to function. All companies must relate to the funding issue, whether they are working with it in an active manner or not. Funding can be done in two ways, either through equity or debt and the ratio between these are called capital structure. Already in 1958 Modigliani and Miller concluded that a company?s capital structure does not change the value of the company, thus the company?s debt in relation to equity is irrelevant.

The European economy today is built on small and medium sized enterprises (SME?s) and SME?s recieve a lot more attention in the litterature now. Even though SME?s have earned more attention in the litterature there is a significant lack of information regarding purchasing and supplier selection in these companies?. This report aims to create bigger understanding of SME?s and their purchasing by showing how seven swedish SME?s select their suppliers.

Today, a large proportion of wood supplied for the Swedish forest industry is bought from private forest owners while forest companies at the same time provide the forest owners with services such as logging services and transportation. Today, forest companies work extensively with keeping the time used for transport and logging short. But what does the private forest owners think about the time required for the timber deal, also called lead time, and the different parts of the timber deal. In this thesis, the forest owners? perception of the different lead times in their contracts with Stora Enso and their communication with the purchasers is examined.