BACKGROUND The economic crimes related to the taxation authorities (SKM), aim at evading paying taxes and/or wrongly obtaining tax revenue. SKM has noticed that many newly established companies have intended to be carried on, only for a short period of time and with the aim of generating grant-revenues and in the meantime omit to pay or wrongly account for taxes. SKM wants to investigate the possibilities to develop a method of analysis to identify those corporations. PURPOSE The purpose of this essay is to make a survey of, and identify companies, who fail in their obligations concerning income-tax return and paying taxes and charges and to try to see what is characteristic for those companies in order to find out a method of analysis. Further a study of literature will be done especially concerning who will commit economic crimes and the reasons why they do it.

Social medias impact recent years has been huge and an increasing number of companies have started using the services. The benefits for companies to be available thru social media are many and the costs are low. Social media makes it easier for companies to get in touch with their customers and at the same time they reach out to a lot of people since the number of frequent user?s constantly increase. A major part of the information that is available is seen from a company?s perspective and what benefits they can take advantage of thru social media.

The goal of this thesis was to explore how real estate investment companies are affected by a weaker world economy. The reason to investigate this was that in the 90s in Sweden, the housing market crashed in conjunction with the bank collapse. Therefore I have looked at how the commercial real estate companies would be affected if we were to have a double dip recession, because it has been confirmed by Gyourko that commercial real estate market and the housing market tend to react in the same way on new fundamental information. This was examined through a sensitivity analysis, one investigated the effect of falling rent income and the second analysis looked at the effect of higher interest costs. I found that IAS 40 rule about unrealized profits of properties affected the results in a significant matter and therefore decided to include the regulation in my thesis.

The interest for venture capital within the financial sector in Sweden has, according to earlier studies, been seen as a growing occurrence. Especially for what is known as informal venture capital. In modern times, private investors who engage themselves in small, unlisted companies, providing informal venture capital are to be known as business angels. They close equity gaps on the financial market by contribute financial capital to start-ups and are therefore an important participant on today?s market.

Lots of choices are to be made by a company who enters a new market with a new businessidea. Common questions that show up when a company is making it´s businessplan are how to target the market and how to use marketing as a tool to reach a specific customer or segment. It is difficult to know wether to target the market in different ways and what processes that can be used in the choice how to select the most potential and profitable customer. Another important question is how a company can positioning themself in a way so the customer will get a positive understanding of the company and what different positive abilities to mention in a possible businessproposal. This study is made on a small company in Sweden called AYEN Technology.

About a quarter of the Swedish land area is covered with shallow or thick peat. There is a potential to increase forest production in Sweden with almost 2 million m3/year in selected peatlands with low conservation values. This increase can be accomplished by drainage, complementary drainage, ditch maintenance operations and fertilization. The purpose of this study was to determine the level of knowledge regarding the management of forests on peatlands and was restricted to selected forest companies in Västerbotten County, with offices in Umeå. Three companies were chosen, SCA, Holmen and Norra Skogsägarna.

For a long time Lean has been a well-known concept among manufacturers. Theinterest of understanding Lean and the ability to implement it is common amongcompanies. The concept of Lean, used in the right way, can help companies to reducetheir lead times, their complexity and increase the efficiency of the working processes(Hyer och Wemmerlöv, 2002). Unfortunately the work towards increased efficiencyhas primarily been focused on manufacturing and plant work, resulting in that Leanhas been adjusted to these areas. The conclusion of this is that companies don´tprioritize to improve processes such as administrative ones.

Purpose: The puspose with our essay is to investigate how an acquisition can affect leadership. We want to specialize us by analysing how a leadership and the employees in a smaller company can be affected by an acquisition by a larger organization. We also want to investigate how a good leadership should be in a small company due to an acquisition.Methodology: This essay is based on a qualitative method.Theoretical: We have used theories concerning leadership, theories about small and large organizations and theories about consequences after an acquisition. Empirical foundation: Our empirics are based on stories from our five interviews from employees and leaders in Experian.Conclusions: Consequences can appear due to an acquisition. Only mild consequences appeared in the case of Marknadsananalys.

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.

Travelling All Inclusive implicate that a traveler goes on a trip where food, beverage, room and sometimes activities are included as everything is already paid in advance. The purpose with this study is to examine what it is that have motivated people to travel All Inclusive and to examine how people and travel companies reason about the possible economical effect All Inclusive have on a destination and a local population. We chose to conduct a survey over Facebook. As a complement to the survey and to find out how travel companies reflect on All Inclusives effects, we chose to implement email interviews with Ticket, Solresor and Airtours. The theories in this study focus on travel motivation, travel personalities and All Inclusive's impact on a destination and a local population.

AbstractTitle: The constant change - A comparative study of profit companies and nonprofit organizations' brand management through social mediaAuthor: Agnes Nobel & Matilda VallgrenTutor: Daniel LövgrenPurpose: The purpose of this thesis was to study profit companies and nonprofit organizations? branding and strategic communication on social media. If social media has supported with new interaction with stakeholders and hence affected the branding work. Also if there are any differences between profit companies and nonprofit organizations.Method/Material: The method that is used in the article is a qualitative research. The research is based on conversations interviews conducted with eight organizations, four profit companies and four nonprofit organizations.Main results: The main result showed that all organizations are actively involved with social media in their strategic communication when in order to increase the interaction with stakeholders and thus strengthen their brand identity. It turned out that all organizations have not adapted the brand to social media, but worked with the organizations values ??and only applied the trademark on social media.

It is clear that media advertising is one of the crucial marketing tools for companies in order to promote their products and services. As we are moving towards more and more economic integration, both on a regional and global scale, the question about standardisation of media advertising has become increasingly important and is nowadays subject to discussion in most international companies. This thesis deals with the issue of standardisation in a region where the process of political, legal and especially economic integration is taking its course, but where cultural and linguistic diversity is still a remaining fact: Europe. The aim of this thesis was to investigate the potential gains from a standardised advertising approach but also to identify its limitations. Especially on a market place like Europe, with its diverse cultural and linguistic background, a fully standardised approach might be difficult to implement.

The world gets smaller and smaller and goods, services, people and information are nowadays more and more able to freely cross borders. Half of the Swedish GNP consists of export and almost 70 % of that amount is goods. Because of today?s increasing globalization the Swedish companies are now faced with both new opportunities and threats. Companies with goods which are manufactured in Sweden gets challenged by increased competition from cheap goods produced in other countries and companies can no longer afford to entirely focus on the domestic market.

Master thesis in business administration, School of business administration, Linnaeus University, accounting, 4FE03E, Spring 2011.Authors: Linda Åslund and Shirin Yousef.Supervisor: Professor Sven-Olof Yrjö CollinExaminer: Christopher von KochTitle: The Swedish code of good governance ? Who finds it useful? Background: Corporate governance has emerged to maintain the stockholders interests in corporations where the owners are separated from control in order to create confidence in the corporations. In 2005 the Swedish code of good governance emerged to prevent in part additional corporate scandals from happening and to make sure that the board is acting in the interest of the owners. The code is a complement to the Swedish Companies Act since it has a more strict demand in certain areas but it gives the companies a possibility to deviate by either complying or explaining their actions.Purpose: The purpose with this thesis is to examine who finds the Swedish code of good governance useful.Method: The research method of this survey is quantitative where the purpose is to investigate deviations in the companies? corporate governance reports.

Syfte: Syftet var att beskriva sjuksköterskans upplevelser av kommunikation och kulturella yttranden mellan personer från olika kulturer samt att granska de valda artiklarnas urvalsmetod och bortfall.Metod: Föreliggande litteraturstudie har en deskriptiv design. Tio artiklar med kvalitativ ansats inkluderades.Resultat: Resultatet visade att sjuksköterskorna upplevde kommunikationssvårigheter mellan personer från olika kulturer vilket kändes utmanande och frustrerande. För att underlätta kommunikationssvårigheterna utvecklade sjuksköterskorna sina egna strategier samt tog hjälp av tolk, flerspråkig vårdpersonal och anhöriga. Sjuksköterskorna upplevde svårigheter kring kulturella yttranden som bestod bland annat av att många besökte patienten samt att rutiner och besökstider inte respekterades.Slutsats: Sjuksköterskorna upplevde att de saknade kulturell kunskap, förståelse och utbildning. Genom att etablera undervisning om transkulturell omvårdnad på sjuksköterskeprogrammet skulle kunna leda till att nyexaminerade sjuksköterskor har bättre redskap att möta patienter från olika kulturer när de börjar arbeta.