A new type of chartered holiday, fitness holiday, has evolved during the last years and has also been mentioned in different media channels. Despite this, fitness holiday is a relatively new and unexplored phenomenon, which caught our interest to further explore this. The desire to travel on a holiday of this type has also increased. Therefore, a study about this particular phenomenon with focus on the traveler?s motives behind the choice to go has been done.It?s a qualitative study and most part of the data has been collected during a field study to Playitas Resort, Canary Islands.

A new code for corporate governance was introduced for major companies in Sweden in July 2005. This act is to some degree a follower to the Sarbanes-Oxley Act that was introduced in the U.S.A. after the Enron scandal. The purpose of this thesis is to evaluate the effect on the controller in response to the introduction of this new act. Three controllers in major Swedish companies was interviewed and asked if and how they had been affected by this new act.

This C-level thesis deals with Russian tourism in Sweden and explains what measures are being used in Sweden in order to attract Russian tourists. Since a high number of companies and organizations are actively involved in developing Russian tourism to Sweden, we have decided to focus primarily on the most active Swedish and Russian companies within the industry. Therefore several big and well-established companies, often located in the largest cities of Russia and Sweden i.e. Stockholm, Moscow and St Petersburg, have been the subject of our analysis.Chapter ?Bakgrund? presents numerous facts and information about the nature and scale of the Russian tourist market today and in the nearest future.

This study investigates whether auditors affect the tendency to report correct taxes for small companies. Since November 2010 the smallest companies in Sweden are no longer obliged by law to have an appointed auditor to perform the former yearly audit. The auditor shall during the audit, amongst other tasks, investigate whether the audited companies follow Swedish law, and report them if they do not. The presence of the auditor might influence the actions of companies to act according to law, and reduce errors in the reporting. Errors regarding tax reporting will result in a revised tax decision if detected by The Swedish Tax Agency.

Aim: A business ratio is a measuring instrument that companies use in their financial report to show profit and progress. As it is today, there are no standards to follow that shows which business ratio to present in a companies annual report. Our aim with this report is to see if there are any trends in the use of business ratios by looking into how thirty growth companies are applying them.Method: To see what business ratios are used in practice, we have collected information from the thirty companies? annual reports. With help from the literature, we have created an understanding about the most frequently used business ratios.

The purpose of this paper is to find out if there are any simple solutions to attract an increased use of public transportation in a smaller town in Sweden. Simple solutions are measures that can be taken within the current budget, and which do not require large investments and extensive political decisions. In order to search for possible solutions I needed to find out which factors and attitudes that determine why people choose public transportation and peoples? traveling habit. I have made a survey study of satisfaction and attitudes among the consumers of a public transportation company in Växjö; Länstrafken Kronoberg.

The workplace has a direct impact on the physical, psychological, economic and social well-being of the workers. A healthy workplace leads to increased health among the employees which also makes the employees more productive (Källestål, 2004). A poor working environment can have negative consequences for individuals, companies and society (SOU, 2009:47).This is a qualitative study that investigates companies? view of health promotion and how they practice health promotion in working life. Five private and five public companies, with representatives from the management were interviewed.

As the environmental awarenesshas increasedin recent decadessohas the society?s demand forenvironmentalresponsible companies(Ammenberg, 2004).One way for companies to take responsibility and work with environmental issues is to implement anenvironmental management system(EMS). EMSserves as a tool for companies to systematically work with environmental issues and develop the company's environmental efforts. ISO 14001 is theEMSaccording to whichthat the majority of companies today choose to get certified(Brorson & Almgren, 2007). The introduction and operation of the ISO 14001 requires significant financial and human resources and it can therefore be questioned whether the environmental managementsystem is adaptable forall companysizes.The purpose of this studyis to examine whether EMScan provide environmental and economic benefits for companies of all sizes and ifthe conditions to get certifiedaccordingto ISO 14001 is the same for large and smallcompanies.A literature study was made to collect information on company'simplementation of ISO 14001.

The furniture retail industry in Sweden has gone trough large changes during the last decades. Today the industry is tough and in the maturity stage where few new companies enter, especially if they do not have a unique offer. The furniture companies have become larger and fewer, the changes have lead to difficulties for smaller and medium sized companies to grow and be profitable.Our purpose is to analyse, evaluate and compare three smaller companies in Stockholm with the intention to find what kind of marketing strategies they are using to survive on the Swedish market. First we interviewed the three companies to see what they do to survive on the market, then we asked 100 persons to fill in a questionnaire to see if they had the same opinion as the companies described.With help from theories we prepared questions which laid the foundation to the empirical part of the essay.The result from this study shows that the three companies differ from each other when it comes to using relationship marketing and placing the customer in the centre. All of them are aware of the importance of doing so, but because of different limits and possibilities they can not fully adjust everything to the customer.

The purpose of this thesis was to get a deeper understanding of why and how companies work with background music in event marketing and also how it can affect on companies image. In our research a case study was conducted and based on interviews with four respondents who all have experience working with background music throughout their careers. The study has shown that background music can be a very effective promotion tool in event marketing when it's used in the right way. Furthermore this study has shown that companies consciously use background music to enhance the experience and emotional affect the attendant through choice of music and the music can affect companies' image. Event marketing combined with background music is an effective tool for companies to generate positive associations to image and to reach their target group when right music is correctly conducted..

This essay is a study of the market strategies and situations in the telephone business. Our problem was to examine the telecom companies´ strategies to stay competitive and cope with the new VoIP technology. We chose to do a qualitative study and four telephone interviews were made with Swedish and Dutch companies. We investigated three different categories of companies in the market; industry leaders, cable companies and broadband companies to get a broad view of the market. The theory chapter is based on different strategies that companies have to or can apply to get ahead, stay or survive in a hypercompetition.

This thesis tries to define factors that impact upon the feeling of exclusivity for users on travelorganizers websites. We have identified seven key factors that we believe impact this feeling andthose factors are newsletters, special offers/auxiliary services, registration/limited information,price, limited number of seats on a journey, deals for members and personal service. To researchthis we have conducted a questionnaire and performed interviews with people that are familiarwith travel organizers websites. To create an understanding for the results we have studied usercenteredweb design, affective design and the meaning of pictures. The results show that personalservice and price are important factors to make users feel that they get their requirements andwishes met.

The workplace has a direct impact on the physical, psychological, economic and social well-being of the workers. A healthy workplace leads to increased health among the employees which also makes the employees more productive (Källestål, 2004). A poor working environment can have negative consequences for individuals, companies and society (SOU, 2009:47).This is a qualitative study that investigates companies? view of health promotion and how they practice health promotion in working life. Five private and five public companies, with representatives from the management were interviewed.

Title: What´s the problem? - A study of revenue recognition in IT-consultant     companiesProblem: How do the chosen IT-consultant companies recognize their revenues? What difficulties do the interviewed companies experience in connection with the revenue recognition?Purpose: The purpose of this empirical study is to study how companies in the IT-consultant industry recognize revenues, and to investigate if the companies perceive any difficulties in connection with the revenue recognition. The aim of the study is to give useful advice and guidelines to companies in the IT-consultant business based on the extracted result. Method: The survey took place in Vasteras and started with a preliminary interview with a certified accountant, who had great knowledge of the subject revenue recognition. Then seven companies from the IT-consultant industry were selected, whereof two took part in semi constructed interviews.  Study of the other five companies? ways to recognize revenue was made through their annual reports.   Conclusion: One of the studied companies recognizes their revenues according to the rules in IAS 18, which is because it is listed on the stock exchange.

PurposeThe purpose of this study is to examine the companies on Nasdaq OMXS Large and Mid Cap to see if there are interesting patterns regarding their WACC assumptions, used when performing impairment tests on goodwill, during 2007-2009. If so, can we explain these patterns? MethodWe have gathered information about the WACC assumptions presented in the annual reports of the 133 companies that were listed on OMXS Large and Mid Cap during the spring of 2011. To complement this quantitative information we have also conducted an interview with Peter Malmqvist and contacted eight of the companies that were in the study.ConclusionWe can conclude that not all companies present their WACC assumptions in the annual report, even though IAS 36 states that this should be done. Of the 45 companies that were included in our study, eight had lowered their WACC during 2008 and increased it in 2009.