The forest industry is anonymous among the young people of today. Many youngsters do not know what the forest industry has to offer. As a result of this, many schools and forest have a weak recruitment. This is not a problem for Sweden and the forest industry only, many other businesses companies suffer from in Sweden and other countries in Europe share the same image problem. The interest and values of young people drives them to look for opportunities in other betterknown sectors with better image and reputation. Many companies report having problems with recruiting the best and right employees and fear that the recruiting-problems will increase when the older generation born in the 1940?s will retire.

The purpose of this article is to investigate how and from which sources librarians collect information on their profession with respect to factors that are important for their work. In order to achieve this goal, a questionnaire-based survey will be conducted at three medium-sized central-public-libraries in southern Sweden. Using this survey, I wish to answer the following four questions: To what extent do librarians acquaint themselves with changes and developments within regional and cultural policy arenas important to their work? To what extent do librarians acquaint themselves with information using conferences and library debates that are focussed on changes and developments relevant to their work? Do librarians consider that they have enough time within the limits of their work hours to follow developments within the librarian profession, for example with respect to developments within information technology, and how would they appraise the future demand for information technology-based services at the library? From which source(s) do librarians collect information relevant to their work? The theoretical basis of this paper can be compared to a radar as it scans subjects-of-interest to the organization in the field of business intelligence. This investigation uses a quantitative method, with data collected via a survey consisting of 13 questions.

In today's Sweden there are approximately 23 000 combination companies, and most of them have a connection with the agricultural sector. The most common type of additional operation is some form of contracting.The aim for this degree project is to answer the following question: which problems and key factors exists within combination operations? The main topic will be within coordination and management questions within agricultural companies with an additional operation.Litterateur written earlier within this subject will be used in this thesis. Mainly litterateur which contains information about combination companies and diversification of some sort. There are also other theories used in this thesis such as; resource based theory and decision making theory in order to understand the problems and key factors within combination companies.In order to investigate the aim of this thesis we have chosen to perform two qualitative interviews with the managers of two different combination companies.

The Swedish Code for Corporate Governance was introduced on July 1, 2005. All companies then listed at OM Stockholmsbörsen A-list and those on the O-list with a market value of more than three billion SKr must implement the rules in the Code. The Code includes rules for corporate governance as a complement to the legislation. The Code is based on the principle comply or explain. This means that the companies are aloud to diverge from the rules if they explain why.

Purpose: To investigate whether or not the credit granters believe the quality in audits will deteriorate after the abolishment of statutory audit and, if that is the case, how the abolishment will strike the purpose and goal of accounting.Approach: To answer our purpose we carried out a literature study to later implement interviews with four granters of credits specialised in business accounts.Findings: The process of credit granting will not change after the abolishment of statutory audit for companies still using audit reports. Though, for other companies the process will change dramatically since the lean time of the process will increase. Higher demands will be put on these companies since the reliability in the economic information will decrease when it is no longer being reviewed in the same sense. Though, the credit granters believe that some form of substitute for audit will be demanded in order for the companies to be granted credits from the bank..

AbstractAuthors:Stefan Harrå and Magnus BjörkAdvisor: Markku PenttinenTitle: Accounting Consequences of the change in pension accounting Background to problem: When the revised IAS 19 comes into force January 1, 2013, it means that two of the three accounting principles for defined benefit pension plans are disappearing, including the corridor method. The corridor method has made it possible for companies to defer its actuarial gains and losses. Now that the corridor approach abolished then the unrecognized actuarial gains and losses immediately be covered by equity, which involves very large amounts of some companies. Why the amounts have grown so big is much because of the discount rate. The discount rate is a controversial parameter, and there is disagreement on how it should be fixed.Purpose: The purpose of this thesis is to examine the accounting implications this will have for the company applied the corridor method, and if there is some parameters in the actuarial assumption that is more important than others.Methodology: The thesis has mainly been based on a qualitative research through qualitative interviews with a small sample that is affected by this change.

BackgroundToday a common approach to solve a complicated problem is to assemble a temporary workforce in order to solve the problem by working together within a project. One of the difficulties with working in projects is to maintain the planned budget. Working hours and costs are often exceeded. Many companies presume that any certain project will succeed, a presumption that leads companies not to anticipate risks involved in a project. In companies today there is seldom time for evaluation or moderation of a project, in order to have time for evaluation there is a great need for an adequate planning of the project.IntentThe intention with this study is to create a model for planning, budgeting and evaluation of projects within consultancy companies.MethodWith the help of interviews and discussions within the group Hamnar och Byggkonstruktioner at Sweco has evidence to present a proposal on planning, budgeting and monitoring been developed.ResultsA model has been developed to ease for consultancy companies to plan, budget, monitor and evaluate projects.

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.

This essay which is an event study aims to examine if an announcement of a CEO exchange actually is course-affecting information. The essay study?s if a variation can be detected in the share price in relation to an announcement of a CEO exchange. The study also aims to examine if the characteristics; age, number of years at the post, and compensation to the CEO effects the share price progress. The study embraces 46 companies from eight different line of business.

Due to the highly competitive and busy marketplace of today, companies are forced to take unforeseen measures in defending and developing their brands. Key elements like opinion leadership and lifestyle marketing are commonplace and aim to deliver values that are more difficult to define compared to quality, price, looks and usability. This paper aims to develop what should be considered most fundamental to all commercial branding. By investigating the ideologies that are the core of many successful companies, we hope to clarify the importance of communicating these ideologies. The topic is examined by method of quantitative analysis and the main purpose is to determine; what do the companies think of their ideologies, and how do their consumers recieve them? A secondary purpose is also to investigate whether different kinds of consumers recieve the ideologies in different ways..

Globalization has lead to evolvement of teamwork between companies and their customers. One reason for this change is the growth of the IT community and the propagation of the Internet. This in turn has lead to faster communication within business networks and also a higher degree of integration between companies.The purpose of this thesis is to describe IT can be used to develop and support networks formed around IT corporations. IT also aim at describing what impact usage of IT within personal networks has on usage of IT within business networks. The thesis is limited to IT-companies using IT artifacts, not only for communication within its organization, but also communicating with its customers and other IT-companies.

The purpose of our essay was to understand better how two companies manage ethnical diversity in their organization and standards of a multicultural organization. For study objects we selected two companies nominated as ?good examples? of companies working with ethnical diversity in their organization. The study objects are Föreningsparbanken and Pågen AB in Sweden. The result verifies that both companies have by some term a heterogenic staff of workmen in some parts of the organization although the heterogeneity occurs only on a lower level at the organizational hierarchy.

The music industry has been subject to great changes during the last ten years. The most significant factor contributing to this change is the increasing usage of broadband and thereby the increasing frequency of downloading music illegally. Music piracy and file sharing have caused record sales to plummet. Consumers have now moved on to consuming music in a digital format, not only through downloading but also from streaming music online, an activity partly made possible by social media channels such as YouTube. As the consumption patterns have changed companies within the music industry have been forced to find other sources of income than record sales and they have also needed to find alternate ways to market their artists.

1 January 2005 came the new reconstructed version of IAS 40. It came to compensate the earlier ÅRL and FAR who was applied within the European Union. These new standards came to be called as IAS/IFRS. The standards? are supposed to make sure that the differences between the different countries won?t be so split.

The problem area was identified due to the fact that research within internal audit is fragmented and insufficient, simultaneously to internal audit becoming more common in the public debate. Crises and scandals in companies such as Enron in the US and Skandia in Sweden have resulted in new regulations regarding how companies should be governed. These regulations have been established in Sarbanes Oxley Act (SOX) in the US, and in Sweden the Swedish code for corporate governance will be implemented in 2005. The regulations imply that companies must provide sound internal control and to accomplish that, companies should have an auditing and consulting internal audit function. The Swedish code for corporate governance denotes that companies can decide to comply or explain why the code is not complied.