When a decision is to be made on what long term strategic forest management plan to use, consideration must often be taken to multiple objectives. Such decisions are very complex and a promising approach to handle them is by Multiple Criteria Decision Analyses (MCDA). The study is based on the problem that the MCDA that have been implemented into forest management planning have only had capacity to compare and evaluate a limited number of management plans; which means that there is a risk the most suitable plan is missed. The aim with this study was to test the applicability of combining the MCDA tools: the Technique for Order Preference by Similarity to Ideal Solution (TOPSIS) and the Analytic Hierarchy Process (AHP) for including consideration to multi-objectives into strategic forest management planning. The study was based on the process of creating and selecting a management plan, using Heureka PlanWise, suitable for all the major objectives found in the forest holdings of a municipality in northern Sweden.

Since January 1st 2005, public companies within the European Union shall prepare their consolidated accounts in conformity with the international accounting standards. The adopted accounting standards are IASB?s IAS/IFRS completed with interpretations. Furthermore, member states may permit or require public companies to prepare their annual accounts according to IAS/IFRS. Sweden has not yet given companies the ability to use IAS/IFRS in the annual accounts due to taxation difficulties the strong relationship between accounting and taxation brings.

Strategic development is something that concerns all companies, regardless of which industry they?re in. There is extensive research on this topic but one can question if the same theory also applies to E-businesses. Using case studies, this paper looks at strategic development in E-businesses and tries to answer whether strategic development in internet based companies is unique or if existing theory can still be applied. The predominant approach is to look into if E-businesses, due to a turbulent environment, rely less on market research and focus more on internal resources than would be expected by companies in more stable environments.

Since 1928 the Swedish accounting and taxation has been closely linked by law which today as the European Union works with its harmonisation of the European accounting systems brings up difficulties. The Union strives to integrate the countries different ways of accounting in order to make it easier to use and understand foreign information. The Swedish connection between accounting and taxation means that a harmonisation would change the whole system as its known today. The purpose with this study is to examine what the link between the two means and how a decoupling would affect Swedish accounting and auditing. We also want to examine how the Swedish taxation office, who currently uses the accounting as a ground for taxation, could guarantee the quality of the declaration without a proper underpinning. The study shows that a decoupling could lead to an increase in quality on swedish accounting and that the administration would become more difficult to handle. The risk of dividend of untaxed profits is not seen as a problem in this context.

Bachelor thesis, Controller, Program of Master of Science in Business and Economics, School of Business and Economics at Linneaus University in Växjö, Sweden, Course Code: 2FE13E:3, Spring 2012 Authors: Jacob Cedergren, Adam Pettersson, Hampus SkelterwijkSupervisor: Anders JerrelingTitle: The ERP-systems impact of the management control - a case study of VIDA AB Original Title: Affärssystemens påverkan på ekonomistyrningen - en fallstudie på VIDA ABBackground: New technology has given businesses new opportunities to use and store information and the current information systems has changed the way of working in more or less all sectors and operations. ERP-systems have been one of the most important IT innovations in the past decade. The potential of a properly implemented ERP-system is great because it has got the ability to link the company?s different areas together. Despite its many advantages, there are several examples of cases where the acquisition and implementation has been a total failure.

Since 1928 the Swedish accounting and taxation has been closely linked by law which today as the European Union works with its harmonisation of the European accounting systems brings up difficulties. The Union strives to integrate the countries different ways of accounting in order to make it easier to use and understand foreign information. The Swedish connection between accounting and taxation means that a harmonisation would change the whole system as its known today. The purpose with this study is to examine what the link between the two means and how a decoupling would affect Swedish accounting and auditing. We also want to examine how the Swedish taxation office, who currently uses the accounting as a ground for taxation, could guarantee the quality of the declaration without a proper underpinning. The study shows that a decoupling could lead to an increase in quality on swedish accounting and that the administration would become more difficult to handle. The risk of dividend of untaxed profits is not seen as a problem in this context.

This paper examines the customer relationships of a telecom operator and how their customer accounting is done. The aim is to use the framework developed by Lind & Strömsten (2006) to categorize customer relationships and see to what extent the framework predicts which type of customer accounting method is used for each customer relationship. A case study was made at Telenor Sverige AB where different customer relationships are identified and linked to the customer accounting techniques that are used for financial measurement of the customers. Findings include that all but one of the customer relationships described in the framework were recognized at Telenor and that most customer accounting techniques mentioned in the framework were in fact used and associated with different customer relationships. The results of the case study also highlight that some differences exist between the predictions of the framework and the observations at Telenor..

Thesis purpose: The purpose of this study is to investigate the interdependencies within the process of partner selection in the fashion and design sector and the emanating criteria for finding the ideal co-branding partner in order to use co-branding as a strategic brand activation tool. Methodology: Multiple Case Study Theoretical perspective: Brand Building and Brand Activation, Relationship Marketing, Strategic Alliances, Affinity Partnering, Co-Branding, Consumer-Brand Relationships Empirical data: Interviews with expert consultants and company representatives (adidas, BMW, BMW MINI, Diesel, H&M, Opel, Philips, Sharp, Volkswagen) Conclusion: Partner selection depends decisively on the different co-branding aims and incorporates the crucial step when using co-branding as a tool for strategic brand activation. The co-branding aim and the corresponding partner lead to various types of relationships, which, in this study, are anthropomorphized to connect the world of marketing and branding to real life. Fashion and design brands have proven to be particularly eligible as co-branding partners for brand activation due to their innovative and trend-oriented nature..

Since 1928 the Swedish accounting and taxation has been closely linked by law which today as the European Union works with its harmonisation of the European accounting systems brings up difficulties. The Union strives to integrate the countries different ways of accounting in order to make it easier to use and understand foreign information. The Swedish connection between accounting and taxation means that a harmonisation would change the whole system as its known today. The purpose with this study is to examine what the link between the two means and how a decoupling would affect Swedish accounting and auditing. We also want to examine how the Swedish taxation office, who currently uses the accounting as a ground for taxation, could guarantee the quality of the declaration without a proper underpinning. The study shows that a decoupling could lead to an increase in quality on swedish accounting and that the administration would become more difficult to handle. The risk of dividend of untaxed profits is not seen as a problem in this context.

In order to become even more competitive, a partnering with other niche players is essential in achieving a competitive advantage and it enables opportunities for reintermediation. From an intermediate perspective, there are great possibilities for those who become content coordinators to enter the market. By becoming a bundler of services and products, the content coordinators will become the actors that will capture the most profit in the value web. The value creating drivers that have been identified in the business landscape of intermediates concern owning the content or owning the customer relationship. We find the possibilities of an intermediate actor, such as a content coordinator to achieve competitive advantage through strategic fit is subject to the context and the ability of creating more innovative and co-creative distribution systems.

The thesis tries to answer how a combination of financial metrics and marketing metrics can improve strategic decision making. The purpose is to develop a strategic working method for general dealers. The method is based on the two theoretical frameworks "The strategic resource model" and "The importance-performance matrix". The suggested method is being tested in a small retail store environment on the Swedish market. The result of the test shows that a better suited strategy can be developed when this strategic method, which combines financial metrics with marketing metrics, is being used.

Problem discussion: Syncron experience a challenge in realizing the full market potential of its newly developed IT-based price management system, Global Price Management (GPM). The system has already been implemented and is currently running with success within the IT-structures of the first customer. The fact that the development of the system has been initiated by a customer, and thereby has left Syncron oblivious of the real underlying drivers and incentives for the development, is part of the problem. Understanding the customers? incentives for developing their pricing process thus reducing the application uncertainty is a good starting point.

Background: Increasing globalization makes companies more influenced than before by actors and factors in their environment. For some this has lead to a more dynamic and complicated business context. Therefore it is of strategic importance to understand what is currently going on as well as to have a general idea of what the future brings. Purpose: To contribute to a deeper understanding of how a corporate management can perceive its business environment and how it affects he gathering of business information from a strategic perspective. Realisation: In-depth interviews were conducted with all four members of the management in the studied company, Volvo Competence Center in Skovde, Sweden.

This paper discusses the strategy and strategic change in the Swedish freight forwarding business and analysis factors that influence the forces of the business. Three companies of various sizes are chosen to be investigated as a case study, outline that cost leadership and differentiation are both important strategies for companies to compete in the market. However, companies outpacing competition do not only pursue either of the two strategies, the need the ability to add one (cost leadership) to the other (differentiation) in relationship to environmental change over time..

We investigate if the size of goodwill compared to total assets has any effect on the shareholders return on companies listed on the Swedish Stock market. We put up two different hypotheses with a foundation from previous research and later dismiss one of them. Our evidence does not show any indicators that the size of goodwill have an effect on the shareholders return, which brings us to believe that there, from a share holders point of view, isn?t any need for concern regarding the standards about accounting for goodwill as stated by IFRS. .