In order to counteract and to discover unethical actions within an organisation, a growing number of Swedish companies implement a so-called whistleblowing system. The purpose of our essay is to study the mindset of companies and further analyse how this mindset affects the design and quality of companies' whistleblowing systems. To do this, we have used a qualitative approach by interviewing different Swedish companies about their mindsets and systems. The study determines that there seemingly are three different categories of systems of varying quality. In this study we have chosen to call them "internal system", "external system" and "combined system".

Introduction:By insight in the company and by monitoring the management, the board has an important function in creating trust in governance of the company. Furthermore, the board reduces the asymmetry of information between the owners and the management, which also is the function of the auditor, by auditing how the board governs the company and the accounting. In case the board does not effectively monitor the management, the auditor has to extend its monitoring, which increases the owners agency costs through the audit fee. The board composition can affect how effectively the board practices the monitoringProblem: How is the audit fee affected by the board composition?Purpose: The purpose of this study is to explain how the board composition affects the audit fee.Method: The study uses a quantitative method, where the data was collected from the annual reports of 112 limited companies listed on the NASDAQ OMX Large and Mid Cap lists on January 2, 2012.

Sustainability reporting in Sweden is a voluntary disclosure action for non-governmental companies. Since 2009 all state-owned companies must however publish a sustainability report according to GRI guidelines and with independent assurance statement. Three different sustainability reporting methods are primarily used: (1) Separate Sustainability Report, (2) Sustainability Report included in the Directors? Report, and (3) Sustainability Report forming part of the Printed Annual Report. The aim of this paper is to explore why some companies choose to publish a sustainability report and identify the motivational factors behind this decision, as well as attain an understanding for companies? choice of reporting method.

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.

In the end of the 80´s the area of system development moved into a new era. As a consequence many new methods and development models emerged which in many cases resulted in problems when choosing system development models and methods. As a result of these problems the today standardized modeling language UML (Unified Modeling Language) was created. UML is tailored to support many different types of projects. This is possible because of UML?s capacity to be adjusted and adapted to a specific company environment.The purpose of this bachelor thesis is to investigate how and why companies use UML and what experiences and opinions those who use UML have of using UML in practice.

Study objects: Three different productions companies which the authors have chosen to be anonymous. Purpose: The purpose with this study is to examine why production companies choose to use 3D-animations in television commercials, and what different kind of aspects affects their decisions. Theoretical: The theoretical chapter reviews the history of 3D-animation andtelevision commercials and other fields that will be relevant laterin the analysis and discussion. Method: A case study has been made on three different companies, two of the companies are active in post-production and the other one is active in the consulting area. Data was collected through semistructured interviews with two of the companies.

Using mobile technology to make ends meet is currently a reality for many people. More and more peopleare working while travelling or work from home. Most knowledge workers are equipped with laptopsand smart phones. To find out how individuals are affected by having the ability to stay continuouslyconnected and work with mobile business applications, we have conducted a case study and in closecooperation with a company have created a prototype of such a mobile business application. Fourindividuals have tested our application and were then interviewed.

Background: The global responsibility for multinational companies is a current matter of subject. Now when the world increasingly is getting globalized, economic growth is created, which brings a bigger demand of responsibility on companies. The leading companies from every industry is often becoming the frame for how the production process works and is therefore exposed to outer pressure which, for example, is coming from consumers and the media. Since consumers at present are more aware of what they are buying and where it comes from, it is important that the companies take social responsibility. We have therefore studied three big companies within the clothing industry to see in witch way they are taking their social responsibility.Purpose: Our purpose was to explore how companies within the clothing industry describe their work with Corporate Social Responsibility, code of conducts and where the incentive behind this work is coming from.Method: We have, through a qualitative study, examined how three large companies work with Corporate Social Responsibility.

In today?s society Internet is evolving the tourism industry and it?s the pioneers that use this marketing channel to further their brands that?s that reap the benefits of early adoption. In this essay we research how well two kinds of ownership structures, private ownership and chain ownership, in the hotel market match up against each other in Internet presence and the steps they have taken to encourage guests too book via their websites. We determined that the hotel market in Karlstad was sufficient to study the different kinds of ownership structures as it?s small enough to see the competition between private ownership and chain ownership clearly instead of as normal in more densely populated cities where chain owned hotels dominates the marked due to sheer size. The scientific research consists of two types of methods.

The purpose of this essay is to examine how four Swedish retail companies describe their information management in connection to ethical trade. My purpose is also to examine how this information management relates to organizational learning. My questions at issue are ? ?Which activities related to information management in connection to ethical trade is described by the companies?? and ?How can these activities and statements be related to organizational learning?? My method of investigation is to perform qualitative interviews with representatives from the retail companies and relate the results to theories on information management and organizational learning, mainly theories of double-loop- and single-loop learning. The information management literature address issues such as information needs, information sources and information seeking.

The Swedish e-commerce has been established for about 25 years, with strong growth from the millennium onwards. The companies that are active within it has many different backgrounds. Mail order companies were some of the early adaptors but today it is also common for companies to first create the e-commerce part of the business, before opening a store. A long list of companies has over the years come and gone, the rotation of the e-shops that are popular have constantly changed. We asked ourselves why.We wanted to get an understanding of the Swedish e-commerce, both from a business perspective and from a customer perspective.

The Public vs. private movement has over the past decades identified numerous significant differences between public and private organizations. The observed differences covers almost every field in administrative economics ranging from organizational structure, management accounting, goal-setting and in the past few years even leadership. Strangely, in the majority of these studies little or no regards are given to organizational characteristics or fundamental differences between compared organizations and if these organizations really are comparable when studying the effect of sector.The aim of this study is to compare leadership in relatively similar organizations from both the public and private sector and so clarify if earlier identified differences in leadership styles still surface when leaders working with approximately the same thing in a similar work context are studied.A sample of 348 Swedish principals was drawn from both municipal and private elementary schools. The respondents answered a web-based survey based on the CPE-model resulting in leadership styles mapped according to three orientations: change, production and employee.

Subject: This paper is about Brand Extension and if the process differs when a company extends its brand from a service to a product in comparison to an extension from a product to a product. As an example we have analyzed the mobile phone business and the mobile phone operators who launch their private branded mobile phonesPurpose: The purpose of this paper is to analyze how companies use brand extension from service to product as a part of their brand extension strategy.Method: A literature study was done in the brand extension area, but also in the area of brands to have a deeper understanding for the subject. A qualitative study with interviews was combined with a quantitative survey study. On the basis of the theories we could analyze the collected data and fulfill the papers purpose. Results: Important features and differences in services and products were identified and the importance of a strong brand identity before an extension.

The purpose of this thesis was to look into how event management companies got knowledge about their customers? expectations and how they are influenced by these expectations. A case study was conducted based upon interviews with two employees from two companies that are in the business. The study has shown that event management companies do try to get awarness about their customers' expectations, especially by listening and discussing with the customer. Personal contact is an efficient way of communicating and a way to avoid misunderstandings, which is a common mistake when customers' expectations are not met.

The aim of this study was to see if an increased amount of gas could be seen in the small bowel of cats subjected to trauma and if measuring the amount of gas could be of any use in the clinical evaluation of the patient. When the peristaltic waves in the small bowel decreases due to neurological damage or chock the microorganisms of the gut grow in number and possibly produce more gas and toxins. When the cat is stressed it can swallow more air then usual, and the air that is in solution with the chyme in the lumen of the gut separates from the ingesta. When the bowel isn?t moving it becomes easier for bacteria and toxins to penetrate the wall of the gut, and then get access to the bloodstream.