For a company to get the best possible profitability, requires financial planning. Budgeting isa common tool in financial planning. For operating lamb producers, a planning program suchas Agriwise is a good tool. Individual lamb producers may change certain standard figureswithin the planning program to better correspond with reality of the individual cases. In thisway, lamb producers may plan according to which revenues and costs they may expect thenext period.

A budget consists of figures showing how much a particular activity has access to during a given year. With a balanced scorecard, these figures and guidelines can be converted in to more easily understandable non-financial instructions for the employees. One of the most significant differences between the budget and the scorecard is that the budget focuses on short-term results while the scorecard focuses on long-term visions and goals. With a long-term thinking the leaders can  set more long-term goals and also make more well-planned investments which increases the possibility for the organization to evolve and become better in the long term. By combining the two instruments a good balance between short and long term perspectives can be achieved, which creates a more effective steeringIn the 1990s, many of the municipalities introduced needs budget, one of them was Gothenburgs municipality.

The purpose of this thesis is to investigate if the stock market reacts differently to accounting information, depending on the stock market climate. The study focuses solely on stocks listed on the OMX Stockholm 30 during each year from 2005 to 2009. By applying the concept of Earnings Response Coefficient we can estimate how the market reacts to accounting information. The dependent variable in the equation is the market reaction on unexpected earnings, in the study described as the abnormal return on stock. For quality purposes we measure this on a ±1,5,10 and 20 days basis.

Many grocery stores have products marked whit there private brands. The information about these brands is poor. We wanted to find out what the stores own brands stand for and what the manager of purchase thinks it stands for. We choose to concentrate on meat and cured meat and limit our study to ICA, Axfood and Coop because they are the three main actors in the Swedish branch of grocery. The supplier has traditionally manufactured products and made there own brands. These products have been distributed and sold to the consumer thru stores.

This paper examines the impact of the congruence between the background music and the brand image on the customer behaviour in retail store. The essay's hypotheses are built after the famous S-O-R-model that unveils if congruence background music affects the customers' emotions, brand image and response. The aim of the study is mainly to answer if the congruent background music stimuli in the retail store environment will affect the customer's emotions and if it will increase spent time and money. The congruent background music has been selected through two pre-studies based on consumers' brand image. A quantitative study has been conducted where triangulation was applied in a real store environment, where in total 201 surveys was collected for the main study.

The economic policy of the Swedish Social Democrats has undergone major changes during the last thirty years. From using a so-called Keynesian policy to promote full employment in the economy, the Social Democrats have switched to a more monetaristic policy to promote low inflation instead. What I intend to do with this study is to see if the policy change also can be noticed in how the party describe their own policy. Have the Social Democrats been open and transparent with their change in priorities, or have they tried to hide this in their rhetoric?The purpose of this thesis is to examine if one can notice a change from a Keynesian to a monetaristic policy in the Social Democrat?s descriptions of their economic policy.

Media has in the last year been dominated by news about the current financial crisis around the world. For the banking system in Sweden the crisis began to show in the beginning of 2008 and there where a lot of speculations about how serious the crisis would be and it?s consequences. In several aspects, the banks' situation in the current crisis, are linked to the banking crisis in the 1990s. Although these crises have had different break-out reasons, there are several parallels between these crises to be drawn.

The aim of this study was to investigate which elements that functioned in a positive way on the natural behaviors of dairy cattle among KRAV certificated and conventional farms. The study was based on reading of earlier research and completed by interviews with farmers, animal health inspectors and consumers. The results showed us that the KRAV certificated farms used only loose housing barns and that the cattle were allowed a pasturetime of five months, or more, in one year. Our interviews with the consumers confirmed that KRAV was a well known trademark. The conventional farms were more flexible in their choice of housing systems, and used both loose housing barns and barns with the cattle tethered.

Sustainable design - a study on sustainable design and its incentives and barriersThe purpose of this study was to investigate the incentives and barriers existing within companies focusing on eco-design. The aim was also to examine the consumers? thoughts on eco-design and sustainable products. A further aim was to try to concretize important lessons for future work on sustainable production and consumption. Two methods were used for completing this study; a literature study and a practical study consisting of interviews with companies focusing on eco-design and a survey among students.

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).

Introduction: The auditor's going-concern warnings express the quality assurance of information and if these are wrongly based, the stakeholders become deluded. Previous research has shown that auditors do not have any major difficulties in identifying companies that are financially distressed to the extent that they risk receiving a going-concern warning. International studies on the determinants of going-concern warnings have instead focused primarily on the auditor's decision regarding companies that are already in bad shape financially. Auditor grounds for issuing a going concern warning may be linked to factors related to the client, the auditor, the audit firm, the relationship between the client and the auditor and the environment. Purpose: The purpose of this study is to find out what specific factors that affect the auditor issuing going concern warnings for financially distressed companies.

Title: CSR and profitability in three dimensions ? practical examples, Economic Value Added and previous researchAuthors: Linda-Marie Emilsson & Martina Classon Subject: Business AdministrationDate: 2011-05-26Mentor: Krister BredmarProblem description: Scientists have for a very long time disagreed about whether or not companies should work with Corporate Social Responsibility (CSR) and if there is any correlation between CSR and profitability. There are mainly three different views according the correlation: CSR have a neutral impact on financial performance, CSR have a positive impact on profitability and CSR have a negative impact on profitability. One of the reasons behind the disagreement is the complexity measuring CSR. Scientist claims that EVA is a measure that can be used to measure the correlation between CSR and profitability.        Purpose: The intention with our essay is to find out if there is any correlation between CSR and profitability.

Advertisers of today are facing a great challenge in a landscape where it becomes even more difficult to break through the clutter and convince consumers to buy their products. In order to succeed, they need to come up with new ways of communicating with their customers. The purpose of this paper is to investigate if micro-blogging could be considered an effective media choice in order to enhance the perception of brand associations and traditional communication effects. The subject is of interest as brands are putting increasingly more resources into this communication channel. However, at the current date the marketing effects of micro-blogging is unexplored in academic research.

Background: A common view about people with diagnosed psychosis is that they are socially withdrawn and that they neither cope nor want to engage in social relationships. Newly published specialist books on this subject also support this view.Aims: To unveil further dimensions of the phenomena by explorative analyzing consumers? own depictions about their ?social relationships".Method: The material is taken from a larger study that followed consumers regularly during a lapse of 3 years. Within this material 15 interviews from three respondents were chosen, a selection which gives maximal spreading concerning age, sex and background. The interviews where analyzed by methods based on Grounded Theory.Results: Three main dimensions were identified: supportive relationships, difficulties and social withdrawal.

Title: The life is too soft to accord in to tariffs: an essay about youth and families with children who are recipients of economic support, their experience of their financial situation and the reception towards the social welfare.Author: Ana Becovic & Kerstin Olsson         Supervisor: Erik WesserInstitution: Humanvetenskapliga institutionen, Högskolan i KalmarType of Essay: Degree project, 15 ECTS                     Date: December 2008The aim for our study has been to examine how youth and families who are recipients of economic support on long term basis experience their contact with social welfare. The starting point for the question at issue has been the client's experience of their financial situation the reception and expectations towards the social welfare.In our B-level study we carried out qualitative interviews with social welfare officers to find out how they applied the "child perspective" in granting financial support and to what extent they felt that they succeeded in meeting the need of the client. The conclusion was that there is still room for improvement in this field and particularly a wish to focus more on the child's situation and development. The officers told us that they tried to pay closer attention to the child's situation through asking about the children and by visiting the families at home.They expressed awareness of the importance to a child's well being the financial situation of their family. They also expressed the need for the child to be able to take part in leisure time activities and having an active social life.In this study our research method is based on qualitative interviews.