The concept of corporate social responsibility (CSR) has lately gained popularity throughout the globalized world. Swedish retail industry is no exception. Though increased levels of explicitly claimed responsibilities of companies, a number of other facts points out a development that contradicts this trend. Labour conditions and forms of employment is substantially retrograding, with an increased level of insecurity characterizing the Swedish retail labour market. At the same time, almost all Swedish retail companies explicitly state claims on social responsibility.

This thesis treats the extended Swedish rules regarding deduction limitations on interest. The purpose for this thesis is to investigate whether the interest deduction limitation rules have potential to protect the Swedish tax base. The thesis also assesses whether the options presented how the extended rules could look liked had been better to protect the Swedish tax base. Furthermore thin capitalizations rules have been evaluated if this is a better method to protect the Swedish tax base.In 2009 the Swedish deduction limitations rules on interest came in to force to protect the Swedish tax base. Despite these rules companies was still able to avoid Swedish tax and therefore threatened the Swedish tax base.

The translation of financial records of foreign subsidiaries gives rise to currency translation adjustments that affect total group equity. If unwanted, fluctuations in translation adjustments can be avoided using net investment hedges. This study aims to find the extent of net investment hedging in Sweden today and in a short historical perspective, and find explanations to varying levels of hedging and firms' decisions to hedge. Based on annual reports, we determine Swedish firms' net investment hedging policies and their level of hedging. The 32 largest companies listed on the Stockholm stock exchange in the years 1993, 2004, 2006, and 2009 are studied.

The purpose of this paper is to examine and analyze past development of mutual funds in large and small mutual fund companies and see if there are any differences between these two segments. Limitations on the number of funds have been made by choosing Nordic mutual fund companies that invest in emerging markets over an 11-year period. The study is made on 66 mutual funds managed by 13 mutual fund companies in which the segment of small fund companies includes seven fund companies with assets under management less than 100 billion SEK and the segment of large mutual fund companies includes six fund companies with assets under management more than 400 billion SEK. In the comparison of the segments the Sharpe ratio has been used to calculate the risk-adjusted return. The study shows small differences of the risk-adjusted return between the segments.

?Death in the pot.? The Fruit and Vegetable Preserving industry in East Scania during the 20th century A Company History. At the end of the twentieth century, only one of the six companies previously active in the Fruit and Vegetable Preserving Industry in East Scania survived as an independent company: Kiviks Musterier AB. Actual production remains at two sites only. The aim of this study is to determine the reasons for this development. The companies included in the investigation are AB Bjäre industrier, Gustaf Bong AB, Kiviks Musterier AB, AB Ruuthsbo konservindustrier, Th.

AbstractBusiness, or business decisions always involves an endangerment from the company?s aspect, but when it comes to business with foreign countries the risk profile looks quite different from the profile the company has when its doing business inside the country. Therefore, it is extremely important for an export company or import company to carefully consider the risks that are enclosed with the deal, before he makes the decision to enter a deal. One of the most important risks a company have to considerate when doing business with foreign countries is the currency risk. A company is exposed to currency risk when either long-term or short-term changes in the exchange rate may affect the result of the company, competitive position and growth.

Laser for material processing possesses a number of advantages which mean that it has been and will be an important component for a wide range of industries' future development. Cutting materials processing is the dominant use of laser technology and has revolutionized the manufacturing industry. The aim of this thesis is to describe the principles of metal cutting by laser, how laser cutting is applied in practice and to identify how Swedish companies are using laser cutting. For the theoretical and technical description of laser cutting literature studies are the primary source of information. The empirical basis for the mapping of the Swedish industry for laser cutting is grounded on a survey; this includes Swedish companies that use laser cutting in their production.

In 2011 the International Accounting Standards Board issued amendments to IAS 19 Employee Benefits. The new standard is effective from January 1st 2013 and one of the largest changes in the standard is the elimination of the corridor method. Through the corridor method companies had the possibility to defer actuarial gains and losses resulting from their defined benefit obligations (pension obligations) and leave them unrecognized off the balance sheet. According to the new standard companies reporting under International Financial Reporting Standards will have to recognize all actuarial gains and losses immediately in other comprehensive income. The aim of this thesis is to examine how the financial key ratios of Swedish listed companies will be affected by the elimination of the corridor method.

 Introduction and research question: In the global media field, global expansion has become more common and is a way for media companies to reach out to a broader audience. Both advantages and disadvantages come with a global expansion and there are several cultural differences that have to be considered. This thesis will deal with the cultural differences and discuss how a Swedish media company efficiently goes about establishing in Vietnam. This leads us to this thesis' research question: How does a Swedish media company succeed in Vietnam? Purpose: This thesis' purpose is to find out what media companies do to successfully acclimate to the Vietnamese culture and the important aspects of the cultural differences to consider.Delimitation: In order to present a thesis with greater depth and acquire a deeper understanding, the study is limited to examine Swedish media companies and what intercultural aspects are important to consider when establishing in Vietnam. Method: The research we have done is based on interviews, which we thought could give us the accurate information and a good base to stand on.

Abstract Title: How to source from Russia? - A multiple case study of six companies? experience of purchasing in Russia. Authors: Richard Werthén, Technology ManagementJohan Öhlén, Production Engineering and Management Supervisors: Christer Kedström, Dept of Business Administration Johan Lundin, Dept of Industrial Management and Logistics, Engineering LogisticsRolf Blomgren, Purchasing Manager SR, ScaniaLars Erik Nerback, Purchasing Director SE, Scania Issues: The issues presented are:? What characterise Russia as a supplier market?? Which sourcing experiences have been made by other Swedish companies in Russia?? How can this knowledge be utilised at Scania? Purpose: The purpose of this master thesis is to find out whether it is worthwhile for Scania to look for new suppliers in Russia, based on other Swedish companies? experiences of purchasing in the country. Method: In order to answer the purpose of our thesis the study of Scania?s purchasing organisation has to be complemented with in-depth studies of other companies? purchasing organisations.

This thesis studies the way valuation of investment properties is conducted in accordance with IAS 40 and how reliable these valuations are. This has been conducted by studying ten Swedish real estate companies listed on the NASDAQ OMX, during the period 2005-2008. The study shows that all companies use valuation models to determine the fair value of investment properties. Two different types of models have been identified. Companies that use the cash flow model show inconsistencies in time horizon, and how they determine the horizon value.

Background: Today, It?s not uncommon that international companies and organizations have a higher turnover than the GDP of developing countries. Consequently, this may suggest that the choices companies make in the context of their business has a great potential to influence the world from an economic, but also from a social and environmental standpoint. From this the notion emerged that companies have a responsibility, referred to as Corporate Social Responsibility (CSR). A clear definition of the CSR concept is difficult to find, more than 37 different definitions has been identified.

Background: Currently Sweden has the possibility to like other EU countries raise the limits of statutory audit, but have chosen significantly lower limits. The reform was adopted in 2010 and only applies to smaller companies and there is great pressure for the limits to rise in future. This would enable Swedish companies to compete on equal terms in Europe. Aim: The aim of our study is to investigate the impact of the removal of the statutory audit for smaller companies from audit and accounting bureaus perspective and also the possible impact if the limits were to rise. Furthermore we want to explore how the supplies of other financial services have developed as a result of this.

The Swedish energy companies have several different systems for data collection of the energy consumption of their clients. Often computerized remote meter readers are put in practice in order to register the energy consumption of large companies. The majority of household clients, however, are read off by the assistance of manual methods. Household power consumption is read off once a year. As a result, these clients are not debited for their actual consumption; their invoices during the year are the result of estimations.

Title: Selection of audit firm - Which factors affects the choice of audit firm in Swedish limited companies?Subject: 4FE03E ? Master thesisAuthors: Alexander Rosén & Martin KarlssonSupervisor: Magnus WillessonExaminer: Sven-Olof Yrjö CollinKey words: Audit firm, audit firm characteristics, client characteristics, limited companyBackground: In Sweden, the auditor is selected when the company has their annual general meeting. Following, the auditor?s task is to secure the quality of the financial information so the owners and other stakeholders can trust the information, which regards to the financial situation for the company and the CEO´s and board of director´s management. Since November 2010, private limited companies are free to use and have an auditor, but only if they fulfils the requirements that are regulated in ABL 2005:551.