Swedish listed property companies report their investment properties under the standard IAS 40 that gives the opportunity to value investment properties to either historical cost or to fair value model. One problem with the fair value model is that there is no observable market price since the real estate market is far from complete which means that the price of the asset is hard to determine because of the limited information.IAS 40 gives companies the opportunity to choose between internal or external valuation and this study aims to show how the property companies? values appeared between the years 2007-2011. From the result we will study if there could be a difference in the outcome depending on if the company chose either internal or external valuation.To investigate this we observe all Swedish real estate companies listed on OMX Nordic Stockholm and their financial reports during this period of time and complement this information by interviewing people working with these matters in the property companies. The methodology for the study is therefore partly quantitative and partly qualitative since we collect data both from financial reports and from interviews.

Purpose - To analyze the relationship between supply chain management maturity, supply chain performance and financial performance in small and medium-sized enterprises (SME:s).Design/methodology/approach - The data comprises 15 SME:s that participated in a local logistic study in Gävleborgs län. The levels of supply chain mature within these firms were based upon an interview study and the financial performance of the firms was then examined using financial reports-based data.Findings -The results of this study indicate that there is a strong relationship between SCM maturity and SC performance in SMEs, some relationships between SCM maturity and financial performance, as well as some relationships between SC performance and financial performance. This means that if firms use maturity indicators in the SCOR areas to improve their processes, they will most likely achieve a positive effect on supply chain performance and probably also on financial performance. The result implies that the supply chain maturities in these firms are higher than expected with no one at the adHoc level.While this study is based on a rather small number of participating firms, it would be valuable to further test the significance of the indicated correlations between SCM maturity and performance in a large-scale survey.Research limitations/Implications - The research is an attempt to understand supply chain maturity and it´s implication on financial performance. Developing supply chain maturity is an opportunity for a company to gain superior performance.

Issuing convertible bonds for financing purposes has never become widespread practice amongst Swedish companies, in spite of the instrument being common in international markets. Economic theory based on efficient markets suggests that companies should gain no financial benefits from using convertibles and the Swedish situation could be interpreted as in line with this reasoning. However, there are Swedish companies that have chosen to issue convertibles and the Swedish market therefore seems both supportive and contradictory to the existence of benefits of convertible bond financing. Little research concerning the Swedish market has been conducted and the purpose of this explorative thesis is thus to enhance the understanding of the Swedish market for convertibles. This is achieved by conducting in-depth interviews with six listed Swedish companies that have recently issued convertible bonds.

Time has passed since the new standards regarding goodwill were introduced. Duringthe period that occurred pre the financial crisis several companies managed to creategreat goodwill assets on their balance sheet. These assets were highlighted during thefinancial crisis and the aim of this study is to evaluate analysts contemporaryconsideration of these assets. The study will be of interest due to the fact that we nowfind ourselves in-between periods, post financial crisis and pre euro crisis. Ourempirical study has been carried out by interviewing analysts covering IT-companiestraded on the Swedish stock exchange.Our analysts were chosen with consideration to the fact that they were coveringcompanies where acquisitions are common.

This thesis attempts to clarify the impact of cultural differenceson customer expectations of service level. Furthermore, wewant to determine whether or not expectations of service differenough to be quantifiable between two countries, Sweden andthe US, mostly regarded as similar in business practices. The conclusion showed that higher ratings on four of Hofstede?s five cultural indexes were associated with higher customer service expectations overall, and in all four SERVQUAL dimensions. This research contributes to retail internationalization and customer expectations theory.

This study examines how the local rescue services relate to the brand of the rescue service and the concept of brand management. To understand the attitudes against the brand and brand management, empirical data, theoretical modelling of brand and current laws have been discussed together in a try to get an overview how the rescue services practically works with the brand. The study results are based on a questionnaire survey and qualitative semi-structured interviews. The survey was sent to employees working with the communication of the rescue service. The interviews were held with two employees working with the communication of the rescue service and two fire chiefs.

Background: Once upon a time the most important resources in an economy were tangible goods. Historically, Swedish company culture has been dominated by engineering and techni-cal innovation has been the focal point. Today, Intangible values drive product development and form a company?s differentiation. Intangibles have therefore become the most prominent resources in a company.

The aim of this master thesis is to examine the attitudes among library staff regarding a music downloading service called Musikwebb, which is available in many Swedish public libraries. It focuses on the impact of Musikwebb on the process of music selection, the relationship between Musikwebb and the digital development in public libraries and what service Musikwebb offers its users. The gathering of material was executed through focus group interviews with library staff in four libraries. This empirical material we divided in three categories: Music selection, The Library and its digital services, and Library services. We use the results of Sanna Talja?s discourse analysis regarding the relationship between Music, Culture and the Library to analyze our material.

In this essay we have examined how social workers experience their positions as a public authority person in a society of democracy. As a public officer you have to follow rules and obey the law, which can be difficult if they don't agree with your personal opinion and values. In social work you work with people in a vulnerable situation and it may become extremely demanding to stand between the directions of established public administration and your own opinions. We have interviewed ten social workers working in social childcare division and analysed how they experience their situation at work. Our starting point is the critical theory of professor Lennart Lundquist about how democracy works in Swedish administrations.

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.

Bachelor thesis, Business Administration and Economics Programme, School of Business and Economics at Linnaeus University in Va?xjo?.Spring of 2015 Title: Performance measurement from a cost leadership perspective - A case study on Gekås.Authors: Adrienn Csiszer, Hannah Lundberg & Helena WennerströmTutor: Eva GustavssonExaminer: Karin Jonnergård Keywords: Performance measurement, Performance measurement systems, Generic strategy, Cost leadership strategy, Financial and non-financial measurements. Purpose: The purpose of this study is to examine how a company with a clear cost leadership strategy chooses to work with performance measurements, with a view to comparing a practical example to theorethical approaches. Methodology: The method chosen for this paper is a case study on Gekås AB. The presented data were collected through interviews conducted with four employees on Gekås. Conclusion: The study concludes that for a business with cost leadership strategy the financial measurements are more important than non-financial meausurements. For Gekås it is important to keep the performance measurement simple and understandable for the employees. They only use three measurements (sales, hours and sales per hour) in planning and in evaluation.

The deregulation during the last decade within the airline businesses have called upon a more fierce competition among airlines. This fact forces airlines to continuously focus on service development in order to offer attractive solutions to satisfy customers changing needs and stay competitive. This paper focuses on service development at Scandinavian Airlines. The aim of this case study is to examine the sources of information used in service development and new service development at Scandinavian Airlines. Further the aim is to examine whether information derived from customers can be shown to play a more important role in either service development or new service development.

Public Service är ett svårdefinierat begrepp. De gamla idealen handlar mycket om enmedieideologi som baseras på etermediernas möjligheter och begränsningar, vilket har skapatsvårigheter när Public Service har letat sig ut på Internet. Kritik från bland annatbranschorganisationen Tidningsutgivarna ifrågasätter Public Service-företagens breddning påwebben. De anser att gränserna för vad Public Service-företagen får och inte får göra äralltför otydliga.Med hjälp av fyra kvalitativa samtalsintervjuer (tre personer från Sveriges Television samt enfrån Tidningsutgivarna), och med kvalitativa textanalyser av statliga propositioner ochutredningar angående Public Service-uppdraget undersöks hur Public Service-uppdraget ochdess medieföretag påverkas av medieutvecklingen.I uppsatsen jämförs resultaten med Anna Maria Jönssons tankar kring Public Service och denmedieideologiska inriktningen ?Social ansvarsideologi?.

Vi ville se om kunderna har olika förväntningar på service beroende på vilken butik de handlar i och hur detta påverkar säjarnas och föetagets agerande. Studien visade att företagen har profilerat sig på två helt skilda sätt. Detta har gjort att kunderna förväntar sig olika nivå av service vilket också företagen förstått och därmed leverarar de den service kunderna efterfrågar..

Syftet med uppsatsen är att beskriva Financial Statements Insurance och diskutera om en användning av modellen skulle innebära någon förbättring beträffande dels förtroendet för de finansiella rapporterna, dels säkerställandet av revisorns oberoende. Som helhet har vi genomfört en kvalitativ undersökning. Vår undersökning innehåller emellertid. Den första delen är en undersökning av befintlig litteratur Den andra delen, den kvalitativa, består av intervjuer genomförda med representanter i de branscher vi anser vara relevanta för vår undersökning. Genom analys av undersökningen har det framkommit att Financial Statements Insurance inte har något användningsområde i realiteten.