The requirement on audit was introduced when ownership was separated from management. The situation that arouse was that not only the owners, but also the stakeholders, required information about the company?s financial position. On this basis the audit would contribute to quality assurance of the financial information. One of the auditor's functions is to assess an ongoing stakeholder opinion.

The transportation sector is the only sector of the Swedish society that is still increasing the emissions of carbon dioxide and other green house gases. Diesel fuel represents one of the fuels that contributes to these emissions and the use of diesel fuels is increasing every year. The main purpose of this study was to make an estimation of the current business situation for producers of liquid diesel biofuels in Sweden such as biodiesel, synthetic diesel and crude tall diesel and examine the forces of competition of the industry today and its future prospects. The study revealed that the rivalry among the existing firms was low mainly due to the geographical spread of the companies. Moreover the success of the biodiesel industry was influenced by a long-term guarantee of the tax exempt for biofuels and by the price level of petroleum diesel.

Purpose: The aim of this thesis is to create a greater understanding of organizational identification and the factors influencing this process. The understanding will be obtained by identifying what individuals identify them selves with and why this identification occurs.Method: The thesis is a case study with an abductive research approach with a focus on organizational identification. Data has been collected with a qualitative focus in interviews and images.Conclusion: The employees at Plain Capital primarily identify themselves with their profession, the company and their co-workers. The reasons why they identify are mostly because of the feeling of pride and participation. We have discovered a link between a strong group identity and a high organizational identification.

The construction industry in Sweden has in the past 50 years had a low progress in efficiency. With a greater competition from construction firms from other countries, it is necessary to maintain the profit for Swedish construction firms. This is possible with a higher feedback of experience. This diploma work thesis examines how the two construction companies NCC and Skanska in Uppsala, Sweden handle experience feedback from previous projects and the extent to which the experience is spread and used in future projects. In this work, we examined directorial documents to see how employees shall work with feedback.

The purpose of this study was to analyze recent appropriations of works of art in advertising. Why was art infused into magazine advertisements, how were the works of art tampered with to achieve commercial goals, how well did they function together with the ad copy? What did these advertisements want? What did the artwork contribute to the commercial message? These were some of the questions asked in the study that involved a closer look at four appropriations: one based on a battle painting by the Swedish 1900th century artist Carl Wahlbom, with a commercial message printed on top;  one a collage including an 18th century portrait of Marie Antoinettte by Elisabeth Vigée-Lebrun; one advertisement was influenced by Dutch 1700th century still lifes, and, finally, one paraphrased Velázquez?s famous painting Las Meninas from 1655. Companies behind the advertisements featured a Swedish trade journal, a fashion exhibition in Paris, a shop for kitchen utensils in Stockholm, and an up-scale department store in Madrid.The ads, in different ways based on works of art, were evaluated as reasonably successful commercial messages. These ads, however, hardly qualified as works of art in their own right ? if that was the intention.

The use of group contribution between consolidated firms is a common phenomenon in Sweden where taxation is not based on the return on the consolidated level but on the return on the individual firms. However, the process of handling the group contribution does not work without problems. This thesis analyzes three main issues where group contributions oppose the Swedish Companies Act. ? The Swedish Companies Act enacts the decision regarding group contributions to be made at a shareholder?s meeting.

Titel: Riskkapitalavdraget och dess effekter i onoterade företagBakgrund och problem: Bakgrunden till uppsatsen är det riskkapitalavdrag som företagsskattekommittén lade fram år 2012. Dessutom så har de onoterade företagens problem att få tillgång till krediter och externt ägarkapital i flera undersökningar bekräftats.Syfte: Syftet med vår uppsats är att ta reda på hur västsvenska onoterade aktiebolag påverkas av ett riskkapitalavdrag som bygger på företagsskattekommitténs förslag till riskkapitalavdrag.Metod: Vi har använt oss av kvalitativa intervjuer i form av intervjuer över telefon efter ett semistrukturerat frågeformulär som tillät oss att ställa frågorna i den följd som samtalet flöt på i. Dessutom gavs det härigenom chansen att ställa följdfrågor. För att få en klarare bild av hur det ser ut för småföretag i Västra Götaland valde vi att efter våra intervjuer även skicka ut enkäter, samt att intervjua två Venture Capital bolag.Slutsats: Det är inget problem för företagen i studien att skaffa den mängd kapital som de behöver, därför skulle riskkapitalavdraget inte vara avgörande för dessa företags chans till tillväxt och utveckling.Sammantaget så leder detta oss till slutsatsen att för de företag som återfinns i intervjustudien så skulle riskkapitalavdragets storlek vara tillräckligt för att täcka eller underlätta att hitta ett tillräckligt stort antal investerare som kan täcka deras kapitalbehov.Förslag till vidare forskning: Studerande av detta fenomen skulle kunna undersöka företagens kapitalstrukturer istället och därigenom kunna dra slutsatser kring företagens eventuella behov av ett riskkapitalavdrag..

Titel: Riskkapitalavdraget och dess effekter i onoterade företagBakgrund och problem: Bakgrunden till uppsatsen är det riskkapitalavdrag som företagsskattekommittén lade fram år 2012. Dessutom så har de onoterade företagens problem att få tillgång till krediter och externt ägarkapital i flera undersökningar bekräftats.Syfte: Syftet med vår uppsats är att ta reda på hur västsvenska onoterade aktiebolag påverkas av ett riskkapitalavdrag som bygger på företagsskattekommitténs förslag till riskkapitalavdrag.Metod: Vi har använt oss av kvalitativa intervjuer i form av intervjuer över telefon efter ett semistrukturerat frågeformulär som tillät oss att ställa frågorna i den följd som samtalet flöt på i. Dessutom gavs det härigenom chansen att ställa följdfrågor. För att få en klarare bild av hur det ser ut för småföretag i Västra Götaland valde vi att efter våra intervjuer även skicka ut enkäter, samt att intervjua två Venture Capital bolag.Slutsats: Det är inget problem för företagen i studien att skaffa den mängd kapital som de behöver, därför skulle riskkapitalavdraget inte vara avgörande för dessa företags chans till tillväxt och utveckling.Sammantaget så leder detta oss till slutsatsen att för de företag som återfinns i intervjustudien så skulle riskkapitalavdragets storlek vara tillräckligt för att täcka eller underlätta att hitta ett tillräckligt stort antal investerare som kan täcka deras kapitalbehov.Förslag till vidare forskning: Studerande av detta fenomen skulle kunna undersöka företagens kapitalstrukturer istället och därigenom kunna dra slutsatser kring företagens eventuella behov av ett riskkapitalavdrag..

Abstract The increased focus on social capital theory has made its way into labour economics. This has led to the creation of a vast literature about the use of networks and informal search methods in the labour-market, a literature that to some extent also deals with immigrants search behaviour and their relatively high unemployment rate. Characteristic for the literature in the area is the lack of analysis of actual networks. Which types of contacts do these networks contain; how are the networks used in the labour-market; and which type of network generates a high amount of social capital. These questions are important for the general understanding of how social capital functions, within the labour-market, but also for the understanding of how immigrants use their networks in order to find themselves jobs.

An individual's social capital consists largely of the social networks that may consist offamily, friends and acquaintances. The social network is of great significance on olderpeople's physical and mental health. Aim: The overall purpose is to examine the knowledgeof social network and the health of the elderly. Method: Litterature review, using threedifferent databases, CINAHL, PubMed and Scoupus for searching of articles, with differentcombinations of keywords. Results: Different types of social networks have both positive andnegative effects on health.

This study aims to measure the effect of accounting conservatism and to identify thebusiness activities causing firms to undervalue owners? equity. To estimateaccounting conservatism, we have followed the hypothesis that no firm over time cangenerate a return greater than its cost of equity, i.e. CAPM. Thus, if a firm in factgenerates an excess return over time, we assume that the excess return is an estimateof accounting conservatism within that firm.The hypothesis originates from the corporate valuation model ?Economic ValueAdded®? which tries to adjust for accounting bias.

The purpose of this essay was to examine the packaging design´s communications related to the colloquially brand's symbolic capital and how they became meaningful through experience and perceptions that led to the identification processes in the consumer society. There were eight interviews of snuff users who became my main collections materials. My theoretical framework was discourse psychology´s emphasis on language and Bourdieu´s concept provided important tools in the analysis of the material.I could highlight that packaging design and the brand had influenced the informants and given them symbolic beliefs and what it meant to sniff a certain brand. Color, brand awareness and price were crucial in choosing where the informants attributed themselves the cans symbolic values to their identity. It could be inferred high and low status perceptions based on stereotypes in the design itself..

The aim of this study is to examine the market reaction when information about a company?s foreign direct investment is announced and how that affects the shareholder?s value. Also of interest is whether the market reacts differently depending on which country the investment is established in and which mode of entry is used. This will be achieved by using an event study approach. The selection that was used consisted of 206 companies registered on the Nasdaq OMX Nordic homepage, which had during a time period stretching from 1999 to 2009 established a foreign direct investment in the regions BRIC, Europe or the USA using the mode of organic growth, joint venture or acquisition.

Demand has become increasingly difficult to forecast in today?s volatile markets. Being able to produce towards real demand is becoming vital for companies, since inventories of finished goods are expensive to maintain and because miscalculated products tie up capital that in the end is never repaid. More and more companies are using postponement strategies to delay the process of producing until real demand has become known. Tooling Support Halmstad is a company within the manufacturing industry, which has become aware of the benefits with postponement strategies for parts of their production.

The debate on the future of Nuclear power in Sweden has increased with the discussion on global warming. The uncertainty of fossil fuel- and carbonprices the latest years has aroused considerable interest in Nuclear from power companies, industry and politicians. Nuclear power plants have negligible CO2 emissions and are not directly affected by increased price of emission rights and fossil fuels. The future power production needs to reduce its emissions of greenhouse gases to become sustainable. The purpose of this study is to examine the value for power producers to have the option to invest in Nuclear power and how a Nuclear power venture would affect future electricity prices. The study uses two methods, a traditional cash flow model and real option analysis, to estimate the value of Nuclear power.