The purpose of this thesis is to show what advantages and opportunities social media offer for B2B-companies (business-to-business), and how they can be used for marketing communications.We have studied how companies can use social media, for example evolving the organization, developing products/services, staying up-to-date, building relations, creating customer loyalty and engagement, building the company?s identity and image, and affecting the buying decisions. We have also studied how B2B-companies can choose media channels, set goals, and measure the results.We have carried out interviews, through phone and visits, with four chosen companies that fit our criterias: Swedish B2B-company that is successful in social media.The result of the interviews show that B2B-companies use social media for various purposes, for example networking (to create and build long term relations with other companies) and to improve the company?s image among the end customers. Most of our interviewees reach their end customers (consumers) in first place and customers (companies) in second place, since many B2B-companies do not yet use social media.Half of our respondents mention that social media should not be used for advertising and campaigns (one way communication).

This paper examines pupils? conception of the Swedish schools constitutive values expressed in the Swedish curriculum. The main question was, at to what extent the schools constitutive values have influenced the pupils conception of their own values. That question problematizes the relation between values, constructed and carried by central administration, and their interpretation at local level by pupils. The study was conducted with qualitative analysis which included qualitative interviews with seven pupils in the last year of the Swedish school system.

The Swedish group contribution rules entails that group contribution is only allowed when the parent company owns more than 90 percent in a company. To be able to deduct group contribution some conditions has to be fulfilled. One condition is that the receiver of the contribution shall not be a resident of a foreign state. The question that arises is whether group contribution with deductibility is consistent with the non-discrimination clause. In some group contribution situations several tax conventions can be applicable.

Responsible production is a subject of increasing importance for companies toadopt and communicate to their environment and many companies choose to implementenvironmental ? and ethic considerations into their brand strategy. There is, however, adividing line between companies according to what extent they choose to implementresponsible production into their brand strategy and to which extent they choose tocommunicate it to their stakeholders and surroundings. It is the hypothesis about a dividingline that is the foundation for this essay and something we believed could be interesting forfurther analysis.The purpose of our essay is to find out how the brand strategy of a company is affected by theresponsible production and in what extent they communicate it to their environment. Byanswering those questions we hope to find out why some companies communicateresponsible production more actively than others.We have conducted in-depth interviews with the Swedish clothing companies; MariaWesterlind, Zion and Dem Collective and we have through our analysis reached interestingconclusions.

The aim of this master thesis is to study how the development of a public library by means of ideas and methods from the private sector can be related to traditional core values. We base our study on institutional theory, which focuses on norms and values in an organisation, and new institutional theory, which focuses on how organisations are influenced by changes in the environment. We also use New Public Management with a market focus to analyze the implications of a development towards a more market oriented view.The method used is that of a case study of a new library concept, Idea Stores in London. Idea Stores are a number of new public libraries in Tower Hamlets developed from the results of a major opinion survey about libraries. The Idea Stores combine traditional library services with elements of adult education and lifelong learning in a partnership with local learning centres.

The 3:12-provisions are part of a legal system specified for owners of close corporations (companies owned and managed by a small group of businesspeople), for taxation of capi-tal gains and dividend. The reason for special rules for the taxation of these owners is to prevent them from transforming their income, to only be subject of the lower taxation of capital gains, instead of income of service. Since the rules were put in force, they have been subject to several changes. The most recent changes took effect on the 1 January 2006. They involve a higher importance for the rule of salary-based taxation.

This rapport is about how often private forest owners follow the measures proposed in their forest management plan. The survey is made in cooperation with the forest-owners association Norrskog. The private forest owners are relatively satisfied with the forest management plans and with the measures proposed. There are some differences between those who live on or near their property and those who live many miles away. The forest owners who live on their property are those who follow the proposed measure of precommercial thinning to the largest extent. That group also values precommercially thinned stands higher than thinned stands. The complete opposite is the case for the group that lives far away from their property. Almost all of the respondents thought that the forest management plan would be or had been a good help in the decision making about the forest..

Problem formulation: This paper will examine how the capital structure of firms affects their market valuation by applying the Modigliani-Miller theory on Swedish listed companies in a boom and a recession. The study will examine whether it is possible to draw any conclusions as to whether companies with high debt to equity ratios are valued lower in a recession, in comparison to companies with low debt to equity ratios.Purpose: To empirically test the Modigliani-Miller theory of capital structure in a boom and a recession in order to see if the companies? market value is affected differently depending on whether they have a high or a low debt to equity ratios.Methodology: The essay has a deductive and a quantitative methodological approach. Data analysis was done through a correlation analysis, a regression analysis and a hypothesis testing.Theory: The Modigliani-Miller theory of capital structure with taxes states that companies with a high debt to equity ratios has a higher value. One of the risks with a high level of debt could be that during a financial downturn companies have more difficulty realizing capital and are thus more likely to go bankrupt.Conclusions: The study shows results that are contrary to the Modigliani-Miller's theory; all the correlation analyses between debt to equity ratios and market value are negative.

Background: The fierce competetivness that characterize todays market force the companies to differentiate their offerings to a greater extent. The customers do no longer choose their supplier on the attributes of the products alone. Their purchase decisions also depend on the relationship the customers have with their supplier. With new customer channels like the Internet and advanced computer systems companies can increase the value for their customers through a better understanding of the customers needs and preferences. In this way companies can create longterm relationships with their customers.

With the globalization, companies in the West chose to shift production to developing countries to cut down costs. This had a major impact when child labor and very poor working conditions in these factories were discovered and led many companies to take responsibility for their suppliers and the employees by adopting voluntary so-called Codes of Conduct.There is a subtle balance to enforce improvement of working conditions for employees at suppliers´ factories and to keep costs down. On the one hand, companies would like to conduct extensive audits at their suppliers to ensure code of conduct compliance and thus protect their legitimacy. On the other hand, audits are expensive so companies would like to minimize audits to keep costs down. Companies thus have to strike a delicate balance in relation to how many and what suppliers they choose to audit.

Like many small-time companies there is a need to improve the flow of materials at HSP-Gripen AB. The company develops and manufactures hydraulic-powered grapples for the machine- and forest industry. By mapping the material flow in the current production and gathering necessary data, suggestions on how different parts of the production could be controlled is presented in this dissertation. This has been achieved by the study of relevant scientific literature. The suggested ways of controlling the production consist of 2-bin systems, hybrid material flow system as well as a cyclic product-planning.

This thesis aims to spread some light over the phenomena of gender construction in the upper secondary school. The background of this thesis is the gender gap in education. Girls are more successful in school and receive better grades than boys. The explanation that is given for this is that pupils are limited by far to rigid gender roles (DEJA 2010). The question is how these gender roles ? and specifically masculinity ? are constructed.

Background and problem: The abolishment of the mandatory audit in Sweden resulted in a marketorientation in which the small sized enterprises gained a stronger position. Theaudit firms are faced with the challenge to better meet the clients need and todemonstrate the value of audit now when it is optional. In coherence with thisclient focus it is endorsed to implement a value-based pricing that primarilyconsiders the client?s value and willingness to pay. The value of audit andaccounting services to small sized enterprises is not yet fully investigated, whyit is difficult to implement a value-based strategy.Aim: The aim of this study is to investigate the value of audit and accounting servicesto the small sized enterprises through the study of which attributes theseservices consist of and which priority the small sized enterprises attach to thedifferent attributes.

The purpose of this bachelor thesis is to examine the views of the elderly and the caregivers that appear in brochures for the elderly and the discourses that can be found within. The data that the study is based on was collected and analysed using content analysis and Faircloughs (1992) critical discourse analysis. The theoretical frameworks that have been used are social constructionism, critical discourse analysis, assortment and protest, and New Public Management. The results showed two images of older people (I) the elderly as active and autonomous and (II) the elderly as passive and in need of help. The results also showed two pictures of the caregiver (III) the caregiver and NPM, and (IV), the non-profit care provider as a complement.

Recent studies made by Margaritis and Psillaki,have shown that a lower debt ratio and higher efficiency are correlated in their studies performed oncompanies in New Zeeland. Other researchers have been able to show a connection between other industries than the one used in our studies,among these are Titman and Wessler. These studies have been done with a great selection of companies in different industries and time periods. However most of these researchers have used traditional ratios and variables.This study aims to find and analyze connections between returns and lower debt ratios in real estate companies listed on the Stockholm stock exchange. Instead of the traditional debt-equity ratio we will construct our own taking long term debts and property assets.