The approach uses data from a sample of 183 small high-tech firms, new, technology-based firms (small high-tech firms) in Sweden (54 variables under the headings of work experience, board and advice, financing, motivation-performance priorities, technological innovation and strategy). This study identifies some core areas of importance in corporate governance. Few managers in this study had a strong background and experience of finance and the preparation of business. Only 64 per cent of the managers have had previous work experience before starting the firm. The survey makes it clear that the small high-tech firms are likely to have a strong link with banking institutions. The consequence of these links is that most of the firm's capital supply is from banks, and that there are strong ownership links between banks and industry. The background of the founder does seem to have had an effect on the problem of financing and ownership issues. It is private sector organizations (banks) and families that are most frequently consulted by small high-tech firms (However, low means). It is also the private and public sector organizations, in connection with external board membership, regional development agencies and banks that are most frequently consulted. In the future, it is reasonable to search for factor patterns that can begin to explain and predict the direction of corporate governance in small new technology-based firms.

Purpose: The purpose of this study is evaluate if there is another investment opportunity than the current investment opportunities in the Swedish pension system. In order to do this the study will produce a portfolio of a Swedishand an international investment company with a good balance between risk and return for a comparison of today’s premium pension scheme.

Methodology: The study is based on historical data for ten years which further is analyzed through the Pearson R model. The selection consists of investment companies in the Nordic- and the American market. Along with the quantitative study an interview will be made with a representative well familiar with savings and pension investments. Finally the credibility of the study and methodology criticism is presented.

Theoretical Framework: The theoretical frame of reference consists of previous theories that are relevant to produce the best-suited portfolio. Markowitz modern portfolio theory is the main theory which is supplemented by additional essential measures as the Sharpe ratio. Furthermore, a developed portfolio theory by Grubel & Solnik is applied to get an international perspective.

Result: The result consists of a presentation of the processed data as underlies the analysis being carried out.

Conclusions: The study produces a portfolio in the form of Bure Equity AB and Berkshire Hathaway. In comparison with the pre-existing pension options the study’s portfolio shows a significantly higher nominal return. The constellation of Bure Equity AB and Berkshire Hathaway exhibits a nominal return of 19,75 % in relation to the active saver in the premium pension with a nominal return of 7 %. The passive saver assigned to AP7 Safa exhibits a nominal return of 11 %.

Title: Strategies for competition – a study of the Swedish contact lenses market.

Authors: Pernilla AArskog and Annika Lange.

Background: As a market gets more mature and the competition increases, it is more important for a company to apply the right strategic perspective. There are four fundamental strategic perspectives for a service-oriented business: a core product-, a price-, an image- and a service perspective. This study is a about service management and take its point from the theories from the Nordic School about strategies for competition, customer value, perceived customer quality and customer loyalty.

Purpose: The main purpose with this study is to analyze and evaluate how the actors at the Swedish market of contact lenses should compete to gain further competitive advantages.

Method: The study includes four qualitative interviews with two traditional opticians and two Internet based businesses, but also a survey with 106 contact lens users is included.

Analysis: In the analyse part of this thesis it was concluded that the traditional opticians conception about their customer not agrees with what the customer evaluate as important. Many of the customers have thought about changing their optician, and besides that do not recommend their optician, and can there for not be categorize as loyal customers. The Internet based businesses conception about their customer is more in line with the customer groups about the company and their service. These customers do recommend their optician.

Result: In the result it can be concluded that the traditional opticians should change to a service perspective as their comprehensive strategic perspective, which means that the relation with the customer is the most important for the company. The Internet bases businesses should continue working from a price perspective since they have huge economy of scales.

Keywords: Customer value, strategies for competition, perceived customer quality and customer loyalty.

This study tries to examine if investment in value stocks (poor performing stocks) can generate superior returns over investment in growth stocks.

Historical stock data for stocks traded in Stockholmstock markets are collected from various sources such as Börsguide and Reuters Thomson Ecowin Pro database. Using these and other relevant secondary historical data, stocks were grouped into value and growth portfolios depending on their P/E-multiples for five buy and hold periods which range from twelve months up to sixty months between investment periods 1996 and 2009.

In each portfolio holding period, different numbers of value and growth stocks, ranging from, for example eleven stocks in period one, to twenty stocks in period five are purchased and held for an initial investment of 20000 SEK at the beginning of each portfolio holding period for the purpose of the study.

The returns to these investments are computed for three different average return measurements. These are annual Mean Price Returns, Holding Period Returns and Risk-Adjusted Returns for each of the portfolio holding year, for the entire holding periods as well as for the entire portfolio holding periods combined together. Using the spread between these measures, the performances of both value and growth stocks are analyzed.

When all the five portfolios are combined together and the mean annual rate of returns are computed, value stocks outperform growth stocks by an average of 15.1 % mean annual Risk -Adjusted Return Rate. The result for Holding Period Return is an average of 5.6 % higher than the growth stocks.

These results indicate that investment made in value stocks identified using historical fundamental data can generate superior returns than growth stocks. Consequently, it can cautiously be argued thatStockholmstock markets appear to exhibit the characteristics of the semi-strong form of the Efficient Market Hypothesis.

Aim: The aim of the study is to describe how social entrepreneurs' establishment process and then identify the challenges and factors that social entrepreneurs should take into account when establishing abroad and what resources that have been used to tackle the various challenges.

Research questions:

• How do social entrepreneurs establish operations abroad?
• What factors are important to consider for social entrepreneurs when establishing abroad?
• Witch resources can be used by social entrepreneurs to tackle the challenges that comes along when establishing abroad?

Method: This is a case study and is investigating the case with social entrepreneurs' establishment process of the non-profit organization Happier Children in Morocco. Introspective method and qualitative research strategy were used to gather the empirical material. The study is based on an inductive approach. The study's choice of respondents consists of Swedish social entrepreneurs who established an orphanage in Morocco.

Theory: The theories used in this study are Barriers during establishment abroad and Resources used during establishment abroad.

Conclusions and results: This study showed that social entrepreneurs established a business/ projects in Morocco by first having a preparatory work. The preparatory work included planning, material collection and procurement, information retrieval, administrative applications and the establishment of a new wider network. Thereafter, the social entrepreneurs established their projects in Morocco. The periods for the social entrepreneur’s establishment process of the various projects and programs varied between three months to two years. During the establishment process of Happier Children, all of the social entrepreneurs experienced various challenges. These challenges caused stress, frustration, disappointment, lack of trust and cooperation, limited information availability and constant 7 barriers. It is therefore important that social entrepreneurs when establishing abroad should take into account factors such as differences in language, culture, business ethics, administrative support, the occurrence of corruption, inadequate access to information and the importance of a broad network and social capital

The following study is the first Swedish study on Halal tourism in Sweden. The purpose of this exploratory research is to get insight into the perception of Halal tourism in Sweden among representatives of tourism stakeholders. The overall methodology approach in this research is qualitative, consisting of 25 qualitative questionnaires, 21 short letters, four follow-up interviews, and a web observation, and content analysis was employed. The results indicate that there is a low knowledge of Halal tourism in Sweden including Swedish tourism industry. The concept is very challenging, and profits are low. It might result in problem scenarios such as detrimental effects on non-Halal tourism, cultural difficulties and increased risk of xenophobia, anti-Islamism, and tension in the society. There is low interest for Sweden among Muslim tourists as the interest and priority for Halal tourism is rather low from Swedish tourism industry. Despite Halal tourism’s importance internationally, these representatives are rather cautious and doubtful about promotion of Sweden towards this niche. Still, a majority seems to be positive to a lighter version of Muslim-friendly tourism with secular/moderate Muslims as a target group.

Political crises, which have a known impact on the choice of tourism destination, can also negatively affect the choice of second-home destination and purchase. The purpose of this study is to investigate why some Swedish-Iranian second-home buyers prefer Spain to Turkey for political reasons. More than 30 short dialogues were conducted with Swedish-Iranian buyers at the exhibition "Buying Properties Abroad" in Kista, September 2015, following the start of a series of political crises in Turkey. A simple question was asked: Why are you choosing Spain rather than Turkey? The most important category of reasons were political factors, followed by cultural reasons. Political anxiety, instability, and insecurity in Turkey, the risk of civil war, a police society, lack of democratic order, the fact that Turkey is not a member of the European Union, the government's negative attitudes towards Kurds, and the emergence of Islamic State were the political reasons most mentioned. One conclusion that can be drawn is that political crises affect second-home tourism/tourists in the same way that they do ordinary tourism/tourists. The research has some important implications for Turkish policymakers, tourism stakeholders at a macrolevel, their competitors, especially in Spain, and potential buyers. Based on this research, some suggestions for future studies are also given. 

Purpose: The main purpose of this study is to provide empirical evidence which identifies the impact of ethnicity and other relevant variables on external capital acquisition among Swedish women-owned businesses at start-up. Design/methodology/approach: Several methods have been employed to analyze the sample including a binary logistic regression model. The sample consists of 836 women-owned businesses in southeast Sweden; 97 immigrant-owned, 739 native born-owned. Findings: The results indicate that there are partly significant differences between native women-owned firms and immigrant woman-owned businesses at start-up. Unlike the native-owned firms, the immigrant woman-owned businesses rely more on loans from family members and less on bank loans. Practical implications: The results reveal that age has a positive impact on loans from family members, while the additional job outside one's own business, the amount of the owner's personal start-up capital and firm size positively influenced access to capital from banks. The owners' level of education, previous business experience, the legal form taken by the firm and the industry affiliation conversely played no significant role in explaining the women owners' attitudes toward loans from either friends or the bank. Originality/value: To the authors' knowledge, this study is the first empirical investigation addressing this issue in the Swedish context. 

Purpose: The purpose of this study is to examine whether the awareness of social- and environmental factors could be beneficial within M&A transactions in such that companies tend to obtain a higher success in such transactions if they are aware of these factors. The study also examines whether the actual return by the event date strikes higher for the social- and environmental aware companies than the unaware companies, where the event date is when the M&A transaction was due.

Method: The authors have chosen to use two different methods; the Event Study- and Panel Study methods. The event window consists of five days before- and five days after the due date of the M&A, which makes it a total of 11 days. The estimation window is based on the 30 days before the event window and is examined in order to obtain an expected return of which is not affected by the event. The sample is based on international, Swedish companies which has undergone a M&A with a non- Swedish company, and is connected to the UN’s initiative Global Compact.

Theory: The authors have chosen to apply the Efficient Market Hypothesis and besides that, a developed model based on a current one, the Merger Management Model. The difference between the models is that the Merger Management Model is based on tangible factors whereas the developed model, Social and Environmental Merger Management Model, is based on intangible factors. The chapter starts with the Efficient Market Hypothesis and then continues with the Merger Management Model and an explanation of the social- and environmental factors. The chapter ends with an explanation of the factors’ impact on companies and culminates onto the developed model.

Conclusion: The outcome shows that companies of which are aware of social- and environmental risks, have incentives to a higher success rate in M&A transactions than companies that are unaware of these risks. The results of the hypothesis test made in this study strengthens the conclusion since the outcome of the p-value almost reached 64 percent, which means that there most likely is a correlation between the companies’ awareness of the social- and environmental factors and their success in M&A transactions.

Title: Leadership in the creative process: A study about small computer game companies.

Problem: Currently there is a lack of studies that focus on different leadership perspectives effect on creativity within groups. There is a lack of information about how leadership shapes and the leadership’s role in the creative process, especially in creative intensive industries. A big part of previous research focuses on countries like USA and Japan, but not Sweden. The computer game industry is a fast changing industry, therefore there are many challenges and business opportunities that organizations might lack knowledge about.

Purpose: The purpose of this essay is to gain an understanding for what leadership in the creative process in small computer game companies look like. At the same time we want contribute knowledge and understanding about the leadership's influence on the creative process.

Method: The study is based on a interpretive social science perspective with a qualitative research strategy. A phenomenological approach has been used to capture the respondent's’ experience of leadership in the creative process in the computer game industry with the help of semi structured interviews. The research approach was abductive due to the researchers constantly going between data and known theories when searching after the most probable explanations. During processing of data a phenomenographic data analysis model was used.

Conclusion: Different leadership perspectives work differently under different circumstances. According to the theoretical framework leadership theories does not necessarily exclude one from another, rather aspects from different leadership theories are combinable. Since there are many kinds of computer game companies it is imperative to understand one’s own organization and to be open to pick aspects from different leadership theories to tailor a leadership perspective that fits the organization's context.

This study examines annual and sustainability reports from Swedish banks in the pursuit of legitimacy strategies.

The study applies content analysis on the annual and sustainability reports from four banks from the period 2013-2018. Keywords for the study were extracted from an anti-corruption report. After which an interpretive analysis is done to classify the banks different legitimacy strategies for the period.

The study found that there was an increase in anti-corruption related CSR in line with earlier studies in the banks SEB, Swedbank, Handelsbanken and Nordea. Several different legitimacy strategies were detected and the shift between them could be identified.

Background and problem formulation: The shift to digital banking services means a different way of working to maintain the trust of its customers, this as the service has become less personal. Trust and service are valued highly for the customers, while new demands are being made regarding convenience and automated self-service. Against this background, possible problems that may arise are a lack of security and the risks surrounding integrity.

Purpose: The purpose of the study is to investigate whether there is a relationship between customers' trust and the banks' digital banking services. In addition to this, the researchers want to gain an understanding of bank customers' trust in their digital bank.

Method: The survey is based on a quantitative method in the form of a questionnaire which is then used to carry out a correlation and regression analysis.

Framework: Technology Acceptance Model, Social Exchange Theory, Perceived Risk and Digital Trust Model.

Empiricism: The empiricism has four different focus areas: control questions, trust, digital banking services and lastly risk as well as security. These are compiled and tested in a correlation and regression analysis to examine relationships by testing hypotheses.

Conclusions: The findings show that there is a positive relationship between the usability of digital banking services and trust in digital banking services, and that perceived integrity risk has a negative relationship with trust. Although there may be a link between the ease of use of digital banking services and trust, there is not enough support to prove this.

Bakgrund​: En ökad globalisering, internationalisering och invandring runt om i världen idag har påverkat näringslivet på olika sätt. Effekterna av detta har haft en kulturell inverkan på Sveriges organisationer. År 1945 ersattes arbetskraftsinvandringen med flykting- och anhöriginvandring. Invandringen har inneburit att den kulturella och religiösa heterogeniteteni det svenska samhället har ökat jämfört med åren innan, vilket har bland annat skapat kulturella utmaningar för företagen i Sverige.

Problemdiskussion:​ Kulturell mångfald har bidragit till olikheter på arbetsplatsen som har skapat utmaningar för företagen. Olikheterna är allt ifrån sättet man tänker, hur man utför sitt jobb, språket man talar till sättet man klär sig och de symboler man bär. Det är inte alltid de kulturella värderingarna går i enlighet med företagets värderingar och normer. Frågan är hurföretagen ser på dessa utmaningar och hur de hanterar dem.

Forskningsfråga:​ Hur arbetar företag inom transportbranschen med kulturell mångfald och hur definierar dem utmaningarna som kommer med mångfald bland de anställda?

Syfte: ​Studien syftar till att undersöka hur företag inom persontransportsektorn arbetar med kulturell mångfald bland de anställda samt hur de hanterar utmaningarna kring den.

Metod:​ Vi har valt att använda den kvalitativa metoden för att samla information. I vår kvalitativa forskningsmetod har vi använt oss utav semistrukturerade intervjuer bestående av öppna frågor med ledningen för att förstå hur de valda företagen arbetar med mångfald.

Resultat:​ De fyra företag som undersökts i studien har alla sitt sätt att arbeta med den kulturella mångfalden, men inget av företagen har i dagsläget en medveten strategi som specificerar arbetet med kulturell mångfald på en djupare nivå. Därmed hanterar företagen de utmaningar som uppkommer i samband med detta först när diskriminering eller händelser som strider mot jämställdheten uppstår

Problem: This study aims to examine the factors that influence the individual's different choice of risk level. Demographic characteristics are the underlying factors being analyzed in the study with a special emphasis on geographic factors – this in order to analyze and explain the Swedish individual’s approach to risk. Based on certified private advisers’ perspective, the study will also examine their approach to manage individuals’ risk.

Purpose: Studying the differences in risk aversion among individuals when making investment decisions, based on demographic factors and geographical areas.

Theory: The essay’s theoretical framework deals with theories covering behavioral finance, the risk appetite development in individuals at a demographic and geographic way, and an overview of previous research on the subject.

Method: We conducted a quantitative study in which 340 respondents were asked to answer a survey. We also interviewed three certified counselors from three different banks in Sweden.

Conclusions: In line with behavioral finance theory, people are not rational when making investment decisions. The study concludes that people in big cities tend to be more risk-averse than people in smaller cities. Sex is shown to be a differentiating factor with men having a higher risk-aversion than women. A higher income and level of education leads to a higher risk attitude and marital status affects the risk appetite where a married person has a higher risk appetite than a person who is single. Age and education, showed to have no relationship to the level of risk.

Gymnasieskolan är för eleverna en avgiftsfri och frivillig skolform. Kommunerna är skyldiga att erbjuda folkbokförda elever som avslutat grundskolan en gymnasieutbildning. Allt fler väljer dock att läsa på andra skolors kommuner. Elever som väljer att läsa på andra skolor har andra ersättningskostnader. Detta gör det svårt att budgetera för hur fördelningen av resurser blir för året. Sigtuna kommun förväntar sig ett underskott i en av nämnderna under kommunfullmäktige under året. Denna prognos baseras på ett delårsbokslut den sista augusti för Arlandagymnasiet där ett underskott på 2.5 miljoner kronor upptäcktes. Underskottet väntas bli 10 miljoner kronor till årsslutet. 6 Problemet idag börjar när kommunernasövergripande strategier, mål och visioner bryts ned på verksamhetsnivå. En modell för den ekonomiska styrningen inom nämnden är idag avsaknad eller inte fullgod.

Frågan som ställs i denna uppsats är; hur kan den strategiska ekonomistyrningen för gymnasieverksamheten i utbildnings- och arbetsmarknadsnämnden i Sigtuna kommun förbättras utifrån givna ekonomiska ramar från kommunfullmäktige? KSL(Kommunförbundet Stockholms län) har tagit fram en kalkylmodell för beräkning av programkostnader inom gymnasieskolan. Syftet med modellen är att alla kommuner ska beräkna interkommunala ersättningar på samma sätt. Sigtuna kommunen blandar även den interkommunala ersättningen med anslagen gymnasieledningen får. Dessa ska och bör vara uppdelade då detta inte ger en rättvisande bild, eller något att bygga utifrån enligt gymnasiechefen. Det främsta styrverktyget de använder sig av är budgeten, som man enligt kommunallagen måste upprätta. Ett förslag är att använda sig av riktade resultatkrav ibudgetarbetet, detta vilket ger en bättre överblick över vilka enheter som behöver komma i ekonomisk balans. Ett annat förslag är att jobba mer med fler nyckeltal som implementeras och följs upp på verksamhetsnivå.

In connection with the development of the consumer culture, luxury consumption has emerged and gained greater importance. For centuries, luxury has usually been linked to the upper class, such as monarchs and individuals in power (Forty, 1986). However, it is claimed that today's luxury has become broader and is more accessible to a larger number of people (Wirfält, 2011). Today, the middle class is also larger and richer, which thus makes it complex to distinguish the classes (Andersson, 2004).

The purpose of this essay is to shed light on the underlying factors that influence young middle-class women's buying behavior regarding luxury goods. The aim is also to gain a deeper understanding of why young women in the middle class consume exclusive brands and how they feel about it. The survey is conducted with the help of a qualitative interview study. This is done through semi-structured interviews with ten women between the ages of 20-25.

The results of the study have shown that the respondents are mainly looking to meet psychological needs such as receiving confirmation and approval from their environment. Thus, they get a sense of belonging to a particular class or group. These young middle-class women feel a pressure from their social environment which thus makes them want to follow trends to fit into society and not end up in an outside position. In this context, luxury consumption is used to construct an identity, express who one is or show one's high status.

Accounting is a significant area within business finance and aims to provide an overall picture of the company's financial position. The independence of the auditor can also be considered as part of a larger discussion about the role of companies in society and their responsibilities towards stakeholders. Ensuring that the auditor's independence is maintained can help create a more sustainable and ethical business climate that benefits both the company and society as a whole. Setting a clear boundary between the professional role and the private life has always been a challenge for people. There are a number of challenges to auditor independence, including increased competition in the marketplace, increased complexity in companies operations, and increased pressure from company management to maximize profits and share prices. The purpose of this study is to investigate how the auditors secures their independent role and identify threats that may endanger the auditor's independence. Furthermore, the study will examine where the line is drawn for a professional or friendship relationship between accountant and client. The empirical material was collected using a qualitative research method based on semi-structured interviews with authorized accountants. According to the results of the conducted study, it is found that accountants prefer independence over client relationships, but on the other hand, had chosen profitable clients over independence. The significant threats to auditor independence are considered to be financial incentives, such as conflicts of interest or the pressure to maintain client relationships. Threats to auditor independence can arise from a range of factors, including financial incentives, personal relationships and familiarity with clients.

There have been conflicting results from previous research regarding sustainable investing and its financial return compared to regular investment alternatives. Simultaneously, the trend towards sustainable investing has grown significantly in recent times, prompting a keen interest in understanding the effect of sustainable investing on investors, specifically in terms of returns and risks. This study aims to provide insights into sustainable investments in equity funds, specifically in terms of returns and risks, when compared to conventional equity funds. Using Jensen's Alpha methodology, a quantitative study was conducted on 310 randomly selectedequity funds, from both sustainable and conventional categories in Sweden and Ireland during the period of 2016-2022. The main findings showed that there is no strong statistical correlation between sustainability and financial returns. Furthermore, the study revealed that there was no statistically significant difference in returns for Swedish equity funds, whereas Irish sustainable equity funds exhibited statistically significantly lower returns in comparison to their conventional counterparts. Regarding risk, the study demonstrates that Irish sustainable equity funds carried lower risk, while Swedish sustainable equity funds performed with a higher risk when compared to their conventional counterparts. 

Syftet med denna uppsats är att beskriva ledarskapet i kunskapsintensiva företag med avseende på hur den situationsanpassade ledarskapsmodellen påverkat utformningen av deras interna chefsprogram och vad det finns för stöd för cheferna i deras ledarroll. Studien är baserad på en fallstudie av tre stycken läkemedelsföretag där vi intervjuat totalt nio personer, en HR- ansvarig och två mellanchefer på respektive företag. Studien har genomförts med hjälp av semistrukturerade intervjuer där det är intervjusvaren som ligger till grund för resultatet. I studien framkom det att alla tre företagen använder situationsanpassat ledarskap men att de tillämpar detta på olika sätt i organisationen och att ledningen och företaget använder modellen när de ska anpassa sig efter individen och situationen. En kunskapsintensiv organisation kännetecknas av självgående individer som kan vara svåra att styra och därför är det viktigt att en chef kan hantera detta och anpassa sin ledarstil utifrån den enskilda individens behov. Utifrån analysen visade det sig att respondenterna ser situationsanpassat ledarskap som något som återkommer i allt ledarskap.

Successful implementation of e-banking technology depends on how consumers perceive the technology and how likely they are to adopt it. Although several studies have analysed the impact of some specific negative emotions, few studies examine a broad range of consumers' negative emotions (i.e. both deterrence and loss emotions) arising from appraisals of e-banking technology. This study investigates the possible relationships between deterrence and loss emotions, and consumers' behavioural intention to adopt emerging e-banking technology. Based on the unified theory of acceptance and use of technology, partial least squares structural equation modelling was used to analyse a conceptual model and related hypotheses. The empirical evidence draws attention to the relationship between loss emotions and consumers' behavioural intention to adopt emerging e-banking technology through effort expectancy and performance expectancy, respectively.

Denna studie undersöker hur idrottsföreningar använder symboler för att forma och upprätthålla en stark organisationskultur. Fryshuset Basket, som används som fallstudie, grundades av Anders Carlberg och är en basketförening som vill betona gemenskap, engagemang och strävan efter framgång. Studien lägger fokus på användningen av tre symbolkategorier: verbala, materiella och handlingar, samt hur dessa tre används och bidrar till att forma idrottsföreningens kultur. Genom genomförandet av intervjuer med både administrativ personal och utövare samlades data in om hur organisationskulturen upplevs inom föreningen och hur föreningen formar och behåller sin kultur. Den insamlade datan analyserades för att identifiera hur symbolkategorierna används för att förstärka föreningens kultur och identitet.

Analysen visar att genom användningen av de tre symbolkategorierna kan idrottsföreningar som Fryshuset Basket forma och behålla en stark organisationskultur. Slogans och uppmuntrade ord kommunicerar och förstärker föreningens värderingar, medan föreningslogga och utmärkelser fungerar som konstanta påminnelser om föreningens värderingar och identitet, och bidrar till att skapa en kollektiv identitet. Att uppmärksamma aktiviteter genom sociala medier och etablerade traditioner förstärker ytterligare föreningens känsla av samhörighet och inkludering. Fryshuset Basket använder aktivt dessa verktyg för att skapa en inkluderande och inspirerande organisationskultur där medlemmarna uttrycker att de känner sig värdefulla och delaktiga.

Studien bidrar med insikter om hur idrottsföreningar kan använda symboler för att skapa en gemensam identitet och stark organisationskultur, vilket kan vara värdefullt för andra föreningar och organisationer som strävar efter liknande mål.

Background and problematization: The demands of CSR have increased in both Sweden and the rest of the world. A sector which has during the 2000s increased its commitment to CSR issues is the banking industry. Banks have a great economic importance for society, but also a great importance for sustainability and social development. Banks are active in socially responsible companies and are inclined to report information about their CSR activities. Despite this, banks have not had a great attention in the field of CSR research compared to other sectors. Few studies within CSR have also been longitudinal.

Purpose: The purpose of this study is to describe and analyze how the four largest Swedish banks Handelsbanken, SEB, Nordea and Swedbank have presented their CSR activities during 2000-2010.

Research question: How have the CSR activities been formed within the four largest banks in Sweden between the years 2000-2010?

Method: For this study has a qualitative content analysis of the four largest banks annual reports and sustainability reports during 2000-2010 been conducted. In the content analysis, emerging coding has been used where categories were developed after an examination of the empirical material. The content was divided into four themes: stakeholders, environment, ethics and philanthropy.

Result and conclusion: The result in this study shows that the banks have presented CSR activities in similar areas which are stakeholders, environment, ethics and philanthropy. All the banks had extended their responsibilities and had an active participation in CSR issues during 2000-2010. The differences between their CSR activities are mostly when they developed them, but in the end the banks have tended to be similar in their CSR.

Background: Organizations are constantly going through inevitable changes due to global crises that risk the organization's existence. Crisis management work is thus an important process that refers to how these crises are handled. Leadership is an important component during crisis situations as the leader's role determines what the crisis management work looks like and how effective it is. With the help of leadership skills and competencies, the leader can succeed in crisis management in a productive way.

Purpose: The purpose of the study is to investigate and create a deeper understanding of how leaders handle organizational crises that arise because of global crises and the importance of different leadership competencies that are fundamental in crisis management.

Method: The study follows an interpretivist paradigm and refers to the phenomenon of organizational crises and leadership. The study is based on the qualitative research method and has a deductive approach. Literature and scientific articles form the basis of the study's theoretical frame of reference. The empirical material of the study is based on five semistructured interviews with the CEO from different niche banks.

Conclusion: Leadership is an important and crucial factor that affects crisis management in the organization when a crisis occurs. The leader's role is fundamental in how crises are handled, which leads on to crisis management. Crisis management efficiency depends on leadership skills and behavior that the leader chooses to have in order to adapt to the ongoing crisis. It is essential to possess leadership skills that can be applied during crisis situations and lead to effective crisis management. Furthermore, leaders can choose what behavior they have towards the crisis, which is also decisive for how the crisis is handled and how the results ofthe crisis management emerge.

Syftet med denna uppsats är att testa Modigliani och Millers teorem i praktiken, samt undersöka om svenska och amerikanska företags val av kapitalstruktur har någon påverkan på deras företagsvärde och avkastning på eget kapital.

Uppsatsen har använt sig av en kvantitativ ansats där regressionsanalys och hypotesprövning har utförts för att mäta sambandet mellan variablerna.

Franco Modigliani och Merton Millers teorem om kapitalstruktur visade att valet av finansiering har betydelse för ett företags värde. Ett företag finansierat med skulder blir på grund av skattereduktioner högre värderat än ett obelånat företag.  

Svenska företag visar ett relativt starkt samband mellan skuldsättningsgrad och P/BV till skillnad från de amerikanska där det inte förekommer ett samband. Både de svenska och amerikanska företagen visade ett klart samband mellan skuldsättningsgraden och avkastning på eget kapital, samt ett samband mellan företagsvärde och avkastning på eget kapital.

In the present essay, the application of Customer Relationship Management in Swedish government agencies is studied, with a particular focus on the perceptions of the personnel concerned with CRM systems. Research on the topic has previously been carried out in, among other places, Western Europe and the USA, and in these studies emphasis has been placed on how the business's efficiency has been affected by CRM, but no research of a similar kind has been carried out in Sweden. In order to conduct such a study focused on Swedish conditions, semi-structured interviews with 7 Swedish government authorities have been carried out. The investigation is based on a phenomenographic research approach and a number of different theories have been applied in order to interpret the empirical data. Those to be invoked concern Customer Relationship Management, New Public Management, Criticism of NPM, The four E's, Customers/clients, Communication strategies, Trust, Organizational changes/resistance and Isomorphism. The subsequent analysis has been supported by these theories, whereby it has been possible to carry out the investigation applying an all-round perspective.

A conclusion drawn from the analysis was that the respondents felt that CRM systems have considerable potential to streamline the operations of the relevant authorities. Another is that there is a need for CRM research aimed at Swedish government authorities, as these differ in many ways from those that prevail abroad.

This study aims to analyze factors within the hotel industry with a focus on the capital structure of small- and medium sized companies based on the trade-off theory and pecking order theory. However, the hypotheses were based on the pecking order theory and were then tested through a regression analysis. The study was based on a quantitative study where the data was retrieved from the database Retriever Research and is based on 97 Swedish hotels between the years 2011- 2019. When analyzing the capital structure of the hotel industry, three dependent variables have been applied (total debt, long-term debt and short-term debt) as well as the five different independent variables (growth, age, size, profitability and asset structure). Based on a regression analysis, it has been shown that 6 hypotheses out of 15 support the pecking order theory, of which 3 out of 15 hypotheses support the trade off theory. The remaining 6 hypotheses were not significant and are considered to be unrelated between the dependent variable and the independent variable. In summary, the asset structure had greater explanatory power to total debt and long-term debt. However, the study also found significance with other factors, including growth potential with total-long-term debt, age and long-term debt and last between size and long-term debt, that all support assumptions from the pecking order theory. In addition the study rejected the relationship between age and short-term debt, and between size and total and total-short term debt because the hypotheses supported the trade-off theory. Finally, no relationship could be found between growth potential and short-term debt, age and total debt, asset structure and short-term debt. Overall, the author found no relationship between profitability and the three different dependent variables.

The aim of this study is to assess whether there is a relationship between capital structure and financial performance among Swedish FinTech companies. Previous studies have examined this relationship in other industries and in other countries with mixed and sometimes contradictory results. The theoretical framework consists of theories such as trade-off theory, pecking-order theory and the life cycle theory. For the purpose of the study, a regression analysis of 204 Swedish FinTech companies was conducted between the years 2017-2019. The results show that FinTech companies are financed with approximately half of liabilities, most of which consist of current liabilities. Consistent with the pecking-order theory, the results of the current study indicate a negative and significant relationship between leverage and profitability measured as ROE. In addition, larger- and older companies seem to be more profitable.

Background and problem: IAS 17, the name of the previous standard of leasing, allowed firms to showcase their leasing as either operational or financial. This allowance led to the financial reports of firms not presenting the leasing requirements and therefore showing misleading financial ratios. After a review performed by the IASB and FASB and the given conclusions, IFRS 16 was implemented in January 2019. This led to leasing contracts required to be presented in financial form, with the exception of leasing contracts with duration below 12 months and assets valued less than 5 000 United States Dollar. As of today, it is mandatory to report a leasing contract in the balance sheets, which facilitates economic comparisons and eliminates potential flaws when analysing financial situations of certain firms. IFRS 16 is expected to affect the financial ratios, cash flow analysis and income statement and balance sheet of companies that are included.   

Purpose: The purpose of this study is to aid build an understanding of the impact on the financial ratios of firms operating on Nasdaq OMX Nordic after the implementation of IFRS 16. Additionally, this study aims to analyse if certain sectors are affected in different ways.

Methodological approach: The methodological approach of this study is a quantitative method. To collect the data for this approach, interim reports for the first quarter of 2019 are used. In this study, the calculations of the financial rations have been done with the support of a census survey based on 103 publicly quoted companies within retailing and construction & service industries within Nordic. Lastly, the cross-over effects following the change to IFRS 16 within the financial ratios of these companies are constructed within the same industries. 

Results: The introduction and implementation of IFRS 16 showed significant effects across all sectors. This is explained due to, the firms in the selected sectors of this study, mainly being financed through leasing. The results of this study show that effects of the implementation of IFRS 16 were most significant in the retailing industry, followed by the service industry. The construction industry was impacted the least by observing the financial ratios. 

Problemformulering: Vilka samarbetsformer är avgörande för ett svenskt FoU – företags långsiktiga överlevnad på den svenska läkemedelsmarknaden?

Syfte: Författarna avser att genom en fallstudie analysera och utvärdera de samarbetsformer som är av betydelse för ett långsiktigt utvecklingssamarbete inom svensk läkemedelsindustri.

Metod: Uppsatsen bygger på en fallstudie av företaget Karo Bio AB. Uppsatsen är genomförd utifrån en kvalitativ ansats.

Teoretisk referensram: Teoriområdena har legat till grund för variablerna: Interaktion, Kommunikation och imageskapande samt Involvering.

Slutsats: Studiens resultat visar att ett svenskt medelstort företag på läkemedelsmarknaden bör samarbeta regionalt med universitet och kliniker för att möta marknadens specifika behov.

The purpose of this study has been to examine the possible relationship between patterns on the stock market and the capital structure of IT-companies. Furthermore, the study attempts to contribute a deeper understanding of the ways Chief Financial Officers (CFO) and Chief Executive Officers (CEO) handle aspects pertaining to levels of debt, solidity, the market when making investment decisions and factors that influence a company´s value. This has been done using the Market Timing Hypothesis as the main theoretical frame of reference. The study has primarily been conducted using quantitative data analysis in the form of multiple regression. Qualitative interviews have been subsequently conducted with the purpose of enhancing the statistical findings. The results from the study indicate that financial decisions largely vary depending on the situation, albeit market value being an influencing factor. Moreover, the profitability of the company and the amount of fixed assets play a role in financial decisions. The respondents further noted that the amount of equity and debt of the company does affect its value.

This study examines how digital marketing with a focus on social media has been affected in recent years and mainly after the covid-19 pandemic and how it in turn is also affected by e-commerce. Applied theories that are relevant to the purpose of the investigation have been used such as word of mouth, the advertising value model and inbound marketing. In order to investigate the purpose, it has been started from investigating from the perspective of entrepreneurs as well as the perspective of consumers, by conducting qualitative semi-structured interviews with two entrepreneurs who use marketing via social media. Then a quantitative survey was collected with answers from 100 respondents who live in Sweden and use social media on a daily basis. 

The result was that traditional marketing has decreased while digital marketing mainly on social media has increased sharply. In connection with the increased digital marketing, the activity on social media with consumers have also increased proportionally. The respondents also noted that they noticed the increased use of social media and marketing via these platforms in connection with the covid-19 pandemic. This relocated marketing has been difficult for some companies but also creates opportunities for the majority of companies.

Purpose: Venture Capital has been of big importance for new ventures in high technology industries, but has decreased markedly in numbers since the end of the”dot-com” bubble. The main purpose of this thesis was to examine how the IT and communications industry manages the reduction in the private equity market. The second purpose was to study the importance of venture capital on new ventures in the IT and communication industry. The research questions concerns how new ventures manages their financing, how they choose financing and which method they use to pursuit it, as well as how competitors influence them and with their venture capital funding. 

Method: The study was based on method triangulation with both qualitative data through interviews and quantitative data through researching annual reports. 

Results and conclusions: Of the twelve researched new ventures has five gotten venture capital. The companies have chosen different financial sources and control aversion was the main cause of internal financing. This study shows that financing sources also can contact companies to invest in. The majority of businesses with venture capital has used external assistance when seeking venture capital investments. Most of the businesses have not been affected from competitors’ venture capital investments. 

Syftet med denna studie har varit att studera hur det kommuniceras under en planerad organisationsförändring som delvis genomfördes i en digital arbetsmiljö, och hur det togs emot av medarbetarna. Intern kommunikation förekommer i hög grad i organisationer, och är särskilt viktigt vid organisatoriska förändringar då det kan tillföra information och vidare tydlighet. Det har sedan tidigare upprättats många studier som har undersökt intern kommunikation, vad kommunikationstypen innebär och dess relevans vid olika situationer. Dock har studierna sällan undersökt intern kommunikation under organisationsförändringar i kombination med en digital arbetsmiljö vilket medför behov av ytterligare studerande. Samtidigt har studierna i de flesta fall inte undersökt ämnet intern kommunikation ur ett medarbetarperspektiv vilket väckte intresset att i denna studie undersöka området ur det perspektivet.I studien har en kvalitativ forskningsmetod använts där semistrukturerade intervjuer tillämpades för att samla in data. Valet bakom metoden och intervjuformen berodde på möjligheten att mer djupgående få ta del av respondenternas erfarenheter och perspektiv kring studieämnet. Därefter kategoriserades insamlade data i adekvata grupperingar, genom en tematisk analys som uppfattades fördelaktigt i hanteringen av det stora omfånget insamlat material.Slutligen analyserades framtagna data med begreppen och teorierna presenterade i den teoretiska referensramen i ansats att besvara studiens syfte och frågeställningar. Slutsatserna visade att intern kommunikation förekom i hög grad under organisationsförändringen. Trots att kommunikation förekom var inte alla medarbetare tillfredsställda med mängden, där de påpekades att lite information tillhandahölls gällande förändringens påverkan på den egna positionen. Irritation förekom även, på grund av att alla medarbetare inte gavs samma mängd information. Den interna kommunikationen skedde både fysiskt och digitalt, vilket togs emot med blandade känslor av medarbetarna. Den formella kommunikationen uppskattades ske digitalt, eftersom det visades medföra en del styrkor. Kommunikationen effektiviserades där det blev enklare att nå ut till en bredare grupp av människor, samtidigt som all delad kommunikation och information kunde gås tillbaka till vid senare tidpunkt. Däremot visades det bli svårare att koncentrera sig vid digitalt konverserande, samtidigt som den informella kommunikationen visades försvåras när komponenter som ansiktsuttryck och tonalitet eliminerades. Med hjälp av analysen gick det att fastställa att organisationer bör variera sättet de delar information på så att alla berördas kommunikativa behov blir tillfredsställda, samtidigt som en kommunikationsplan bör konstrueras som säkerställer att alla berörda tilldelas samma information samtidigt. På så sätt är sannolikheten större att trygga och nöjda medarbetare åstadkoms.

I början av 1970-talet stod den svenska sjöfarten på sin topp, men efter 1973 och fram till i slutet av 1900-talet kännetecknas de svenska rederierna av tillbakagång. Å andra sidan har Sveriges grannland Danmark upplevt enorm tillväxt inom den nationella sjöfartsindustrin. Denna skillnad har uppstått mellan de båda nationerna trots att Sverige och Danmark generellt sett torde ha liknande grundförutsättningar för att konkurrera på den internationella sjöfartsmarknaden. Baserat på relationen mellan handel och handelsflotta hade den svenskkontrollerade handelsflottan kunnat vara 2,5 gånger större än vad den är idag om Sverige genomgått samma utveckling som Danmark.

Uppsatsen ämnar, att utifrån ett företagsperspektiv, analysera och utvärdera skillnader mellan svenska och danska rederier. Syftet är att utifrån analysen hitta nyckelfaktorer som lett till den svenska handelssjöfartens försvagning.

Uppsatsen utgår delvis från en kvantitativ förundersökning i enkätform som används för att få fram ett antal problemfaktorer för svensk handelssjöfart. Dessa problemfaktorer ligger till grund för en kvalitativ undersökning i form av intervjuer med fyra svenska rederier, en svensk bank, ett danskt rederi och den Danska Redareföreningen. Som ett kompliment till den kvalitativa undersökningen utförs även en jämförelse av nyckeltal mellan 9 svenska och 7 danska rederier, samtidigt mellan den svenska och danska sjöfartsnäringen.

I uppsatsens förstudie framkom fem problemfaktorer, nämligen Omvärldsfaktorer, Arbetskraft, Finansiering och Konkurrensstrategi. Under intervjuerna framkom ytterligare två faktorer – Nätverk och kluster och Uppköp av svenska rederier. Under intervjuerna framgick det även att många av dessa faktorer är starkt sammankopplade och det inte är möjligt att dra distinkta dem emellan.

Intervjuerna utmynnade i slutsatsen att svensk handelssjöfart idag saknar en näringspolitik som främjar branschens internationella konkurrenskraft. Storlek har betydelse inom handelssjöfarten och Sveriges handelssjöfart saknar i många aspekter denna storlek, mycket på grund av att många svenska rederier historiskt sett blivit uppköpta av utländska eller har gått i konkurs. Resultatet är att Sverige inte har något stort maritimt kluster, ur ett internationellt perspektiv och att detta gör det svårare att starta och/eller driva ett rederi i och med avsaknaden av relaterade företag. Svenska rederier saknar även ett internationellt synsätt gällande driften av företaget.

En rad empiriska resultat har på senare tid påvisat en brist på nya, små och snabbt växande företag i Sverige. Av alla företag som startas och som existerar är det bara en liten andel som ens försöker att växa och en ännu mindre andel som kommer att växa överhuvudtaget. Den absoluta majoriteten av företag växer inte alls och detta är normaltillståndet för ett litet, ungt och ägarlett företag. Flera studier har visat att en stor andel småföretagare inte har någon önskan att expandera verksamheten ytterligare om det är möjligt att bibehålla den nuvarande storleken. Trots att detta faktum uppmärksammats sedan länge tar man i den mesta forskningen inte hänsyn till småföretagarnas tillväxtvilja, vilket är ett skäl till att kunskapen om småföretags tillväxt är begränsad.

Intentionen med den här uppsatsen har varit att undersöka hur vanligt det är att småföretagare inte vill låta sina företag växa, varför dessa småföretagare inte vill låta sitt företag växa och om deras företag har några andra gemensamma drag. Studien har avgränsats till att bara undersöka treåriga småföretag. För att besvara studiens syfte användes kvantitativ metod med två kvantitativa undersökningar som underlag.

Studien visar att andelen småföretagare som inte vill låta sina företag växa tycks variera över tiden, men ligger mellan 20 och 53 procent. Vi har även kunnat konstatera att majoriteten småföretagare som har en negativ inställning till tillväxt ser ”konkurrens”, ”svag efterfrågan”, ”dålig lönsamhet”, ”myndighetsregler, tillståndskrav och dylikt”, ”begränsad tillgång till lån”, ”begränsad tillgång till externt ägarkapital” och ”begränsad tillgång till lämplig arbetskraft” som hinder för tillväxt. Studien visar även att det finns statistiskt säkerställda samband mellan tillväxtvilja och bland annat småföretagets branschtillhörighet, omsättning, antal anställda och småföretagarens ålder.

Denna studie undersöker börsintroducerande företags prissättning på introduktionsdagen och kortsiktiga börsutveckling i 60 handelsdagar efter introduktionen. Jämförelser görs mot börsindex och korrelationer med allmän konjunktur analyseras. 103 introduktioner (IPO) på de större listorna på Stockholmsbörsen under åren 2000 till 2018 har undersökts med en kvantitativ metod och deduktiv ansats. Stor majoritet av IPO:er gjordes under högkonjunktur och när marknaden hade en positiv uppfattning om det finansiella läget. Under perioder när flest IPO:er genomfördes fanns också störst korrelation mellan antalet IPO:er och storleken på den rabatt (underprissättning) företagen ger på sina aktier. I övrigt framgår att underprissättning är det normala men korrelationer mellan prissättning och omkringliggande faktorer är svaga vid tillfället för IPO. Den kursutveckling som följt 60 handelsdagar efter introduktionsdagen pekar på en överprestation jämfört med index.

Som en följd av att det ekonomiska och kulturella fältet förts samman i större grad, har en ekonomisk logik och terminologi gjort sitt intåg i kultursektorn. Kulturen har kommit att uppmärksammas och erkännas som en viktig ingrediens för ekonomisk tillväxt och samhällsutveckling, något som påverkar vad den förväntas leda till. Kulturpolitiken har bidragit med att sprida idéer om kulturen, samt ställa högre krav på kulturfältet vad gäller mätning, styrning och redovisning. Att kulturen ekonomiserats och behövt anpassa sig till en managementdiskurs blir allt tydligare. Frågan är hur dessa idéer kommit att påverka kulturbidragsorganisationer i deras syn på kultur, då dessa har en nyckelroll i att bestämma vilken typ av kultur som skapas. Uppsatsen syftar till att öka förståelsen kring vad den ökade ekonomiseringen kan ha haft för inverkan på kulturen, närmare bestämt vad kulturen förväntas leda till för att få bidrag. Detta undersöktes genom en flerfallsstudie av två kulturbidrags-organisationer: Kulturbryggan och Postkodlotteriets kulturstiftelse, samt genom kompletterande röster från kulturutövare. Studien visar att inga av samtliga respondenter anser att kulturen bör förväntas leda till ekonomisk tillväxt. Däremot behöver den visa på ett ekonomiskt värde för att kunna legitimeras. I studien går det även att utläsa ökade ekonomiska krav på mätbarhet, redovisning och utvärdering samt ett användande av ett ekonomiskt språkbruk bland respondenterna. Den ökade ekonomiseringen har även medfört ett större administrativt arbete för kulturorganisationer och kulturutövare, vilket påverkar arbetet med kärnverksamheten.

It is no longer individual companies competing against each other but rather supply chains and this assertion has been the starting point for this study. As trade becomes globalized, companies are faced with challenges about how international relations are to be managed. Companies need to make a consideration in the choice of supply strategy with decisions regarding what degree of cooperation and integration they should have with their suppliers.

This study is intended as an illustrative example of how supplier relationships and supply chains are organized in practice, with the purpose to provide in-depth understanding of how relationships in supply chains can be designed. The focus in the study lies on information exchange and integration between the parties. To investigate this, a qualitative case study has been conducted at the Swedish retail company Rusta. They act as an example to help illustrate how companies in trade-intensive sectors work with issues related to supplier relationships and global sourcing.

For the study, a framework has been designed based on previous research and theories about transaction costs, contract and control, supplier relations, information and integration. These topics have been the basis for data sample. The study is based on data collected through interviews, document examinations and one observation.

The results found show that there are many dimensions in the design of supplier relationships. Rusta has purchasing offices in Asia to be closer to its suppliers and create a more secure business environment for trade. In some cases, Rusta works in close relations with their suppliers and in others on a transactional basis. We see that Rusta shares a large amount of information with their suppliers on a daily basis. Integration is evident in various ways, yet there is no shared business system operating between Rusta and their suppliers. In conclusion, the study shows that the more complex a product is, the more complex the relationship becomes. Another conclusion is that there is no general type of relationship that suits all business transactions.

Bakgrund: K-regelverkets införande 2014 innebar för de flesta mindre svenska bolag en förvirring kring vilka val av redovisningsmetoder som skulle tillämpas för räkenskapsår 2014. Från detta år var det nämligen tvunget att utgå från ett K-regelverk med sina specifika regler. För fastighetsbolag som räknas som mindre bolag enligt ÅRL (SFS 1995:1554) fanns det härefter tre regelverk som de kunde utföra sin redovisning efter. I denna undersökning undersöker vi K2 och K3 regelverket. I det ena regelverket, K3, behöver en komponentindelning av byggnaden göras medan det i det andra regelverket, K2, inte är nödvändigt. Detta nya sätt att redovisa med en komponentindelning som ett val av K3 leder till skulle enligt vissa branschorganisationer leda till att K2 väljs i större utsträckning då tillämpning av K3 kräver mer administrativt arbete och därför blir mer kostsamt. Dock menar vissa forskare att en sådan förklaring inte är tillräcklig för att förklara redovisningsregelverk, speciellt inte i större organisationer. I större organisationer tenderar snarare det regelverk väljas som leder organisationen åt ett visst håll. Inom den vetenskapliga litteraturen finns det främst två teorier som behandlar val av redovisningsregelverk. I denna undersökning vänder vi oss till dessa två teorier: Institutionell Teori och Positiv Accounting Theory, och frågar oss om de också kan förklara svenska fastighetsbolags val av regelverk.

Forskningsfråga: Kan fastighetsbolags val av K-regelverk förklaras genom någon av teorierna Institutionell Teori eller Positive Accounting Theory?

Syfte: Syftet med denna studie är att undersöka om fastighetsbolags val mellan redovisningsregelverken K2 och K3 kan förklaras med hjälp av IT och PAT.

Resultat: I studiens resultat påvisas ett samband mellan kategorivariabeln Revisionsbyråer och valet av K3 samt för kategorivariabeln Storstad och valet av K3.

Segmentation has long been used by companies as the main strategy to succeed in the marketplace. This method is mainly about dividing the marketplace into smaller segments, where individuals are divided according to predefined variables. These variables are based on the solid social positions of individuals, of a modern society and have been questioned by researchers who believe that this method should be reviewed. The reason is that the modern society is considered to have been replaced by the postmodern society, which is dynamic and fragmented, in which these variables are considered irrelevant. It is from this perspective that the term "Consumer tribes" was chosen to be studied in more detail in this paper. As a starting point, Bernard Cova's theory of the social link, has been used. The purpose of the study was to find out to what extent the idea of consumer tribes are present in practice. In order to investigate this, segmentation was chosen as a point of view inthe study. To carry out the survey, a deductive research effort was adopted with a qualitative method. The data has been generated from ten qualitative semi structured interviews that have been held with people who work in the subject area. The study's results show that the majority of companies are familiar with the concept of consumer tribes. Although most companies do not use the concept in those terms, the result shows that the idea is used by the companies in other terms. However, the traditional segmentation variables are most common among the companies in the survey, although someof the postmodern reasoning can be found in the result. Furthermore, it is noted that the most common way for companies to try to position themselves in the chosen customer segments is through different types of opinion shapers.

Introduction: 1 November 2010  came the amendment about the audit requirement into force. The amendment concerned only micro-enterprises. The most common form offinancing for micro-enterprises are bank loans, therefore the banks play a major role in the business and wellness of micro-enterprises.

Purpose: Purpose of this paper is to examine if the credit assessment has been affected by the removal of the audit requirement for micro-enterprises.

Method: This study will be conducted by a qualitative study in the form of interviews. Five interviews were conducted, with four respondents from the large banks and    one respondent from Almi Företagspartner.

Conclusion: All respondents agreed that the audit is seen as a mark of quality, some lenders will continue to request it from the micro-enterprise while other lenders look at other factors such as ownership, relationship or business concept.

In order to achieve harmonization and create a conformity of accounting standards in the European countries, the European Parliament in 2002 applied IASB standards and IFRS became mandatory regulations for listed companies in the EU from January 2005. Preparation of financial statements in accordance with a common and internationally accepted regulations would facilitate investors to evaluate companies in different countries. The introduction of IFRS in 2005 has meant that goodwill and other intangible assets are no longer amortized, but instead are tested annually for impairment, in line with IAS 36. Previous research has shown that there are difficulties with the implementation of IAS 36 since IFRS has been adopted as regulations for listed companies within the EU. There are no specific rules on how companies should do when they test goodwill for impairment which provides the management greater opportunities to influence the impairment of goodwill. The purpose of this study is to identify the factors affecting goodwill impairment in Swedish listed companies in the IT- and the telecommunications industry. A quantitative method and deductive approach has been used in this study. Data collection was based on the annual reports of listed companies in the IT- and the telecommunications industry on the Stockholm Stock Exchange, NASDAQ OMX during the period 2009–2015. Studies results have shown that there is a significant positive correlation between the change of CEO and goodwill impairment. This result has shown that there is an incentive for management to act in their own interest at the accounting choices and this can give a misleading picture of the company´s financial position.

Intangible assets have become increasingly more important in a globalized world of big companies that invest and operate in different countries. An important intangible asset is trademarks or brands. To evaluate a brand's value, there are several financial methods. A new standard called ISO 10668 Requirements for monetary brand valuation was published by ISO (International Organization for Standardization) September 1st 2010. The purpose of this standard is to evaluate in a reliable way brands in their construction, during possible litigation and in mergers & acquisitions situations. The purpose of this paper is to examine how the parties involved in the process of harmonization of ISO 10668 has developed a uniform standard by various conflicts, decisions, collaboration and compromise. The essay is based on eight interviews (with individuals involved in the development of the standard) and two documents. The results of this paper are the following:

• The standard intends to be standardized by including transparency requirements that enable an evaluation can be audited by an external party.
• To develop this standard, the working group consisted of different professions (consultants, accountants, marketers and lawyers) to cover different parts of the standard contains (legal, behavioral and financial analysis).
• That there have been some conflicts and compromises in order to allow standard's existence. Conflicts have been on too many financial methods and the definition of brand. Compromises have included the inclusion of certain techniques and a new definition of brands. This has also led to the creation of internal groupings and that one country voted against the standard.
• The standard contribution is a linking of former financial valuation methods with a legal and behavioral analysis.

If this standard is a standardized for the brand valuation ​​is worth discussing. One problem that has existed with brand valuation is that there are numerous methods for valuing a brand. This standard consists of former existing financial methods with a legal analysis and a behavioral analysis.

The auditing history dates back to the ancient Greeks who book kept and audited all transactions. During the industrial revolution the audit profession was born. In the 1900s the universities started to teach in auditing and bookkeeping and from there auditing has developed in a fast pace. This resulted in the establishments of norm setters such as FASB, IASB etcetera.

Sweden utilizes the IASB with some modifications which has been developed by Swedish norm setters like the bookkeeping committee, the accounting council, the FAR etcetera. As a response to the demand that all corporates were supposed to have an audit, the Handelshögskolan (the first university in Sweden which educated in auditing) was established in 1909.

The purpose of this essay is to examine how well the understanding of competence matches between new graduates and the companies which are discussed in the essay.

The essay is built upon the deductive method, where one starts from a theory to explain the reality. The essay also uses a case study which contains both a qualitative and a quantitative approach. The qualitative approach has been used for gathering information from the audit companies and the banks. The quantitative approach is applied for gathering broader information on students from Södertörns högskola. The theories applied in the essay consist of the competence flower which explains four different types of competences, and the human capital theory – provide for competence, which includes the development of knowledge over time.

The survey consists of four interviews, which include two audit companies and two banks. The two audit companies include Öhrlings Price Waterhouse Coopers and BDO Nordic. The two banks include Swedbank and Handelsbanken. The essay is also made up of 64 questionnaires from students of Södertörn University College with the direction to auditing & bookkeeping and financing.

The conclusions of the essay shows that all companies asked appreciate the social competence foremost. There is however some different opinions between the audit companies and the banks, where the audit companies require higher education while banks require work experience.

Another conclusion is that there exists a relatively unanimous understanding regarding the competence between companies and the students regarding requirements for employment, albeit with some deviations that are discussed further in the essay.

The globalization of trade, the rapid development of information technology and increased consumer demand has changed the competition in the fashion market. Due to the emergence of the Fast Fashion phenomenon - the fast and daily fresh fashion - the success of a fashion retailer lies in how quickly they are able to meet consumer demand; while its preferences today are instantly changing. The phenomenon has enabled the latest fashion to be available in stores within less than a month after it has been shown at international fashion shows. The consumer of today has high demands and the meaning of purchasing as a strategic competitive advantage for companies has therefore increased. To achieve this, the focus should be aimed towards a long term and effective relationship with the supplier.

There have been previous studies showing briefly how fashion companies work in relation to each other but not described in depth how their purchasing activities are formed. This aroused an interest in how fashion retailers in practice adapt their purchasing activities to the competition and its influencing factors. This thesis aims to identify the purchasing strategy of the Swedish fashion company H&M and any competitive advantages it bring, as well as underlying reasons for the strategy’s formulation. A qualitative case study based solely on critically examined secondary data has been conducted to answer these questions and to fulfil the purpose of the thesis.

Based on the findings within the study, H&M’s purchasing strategy is summarized as a self-designed model where the supplier is in focus. The company obtains competitive advantage through a strong, reduced supplier base characterized by close and long-term relationships with carefully selected partners. From these, decisions about H&M outsourcing all its manufacturing to create cost savings are made. The prominent feature of the identified purchasing strategy is the involvement of sustainability into all business parts. External factors such as the consumer’s everchanging demand and rapid development of technology affects the decisions taken and how they are implemented.

Social media has, with the digital world development, grown hugely and is now a well integrated part of our daily life. A strategy that has grown widely and strong in conjunction with this, is the marketing phenomenon influencer marketing. Where the businesses use social media, like Instagram, to market their products and services, and to communicate their brand to the customers. It is all about a relationship between the business, the influencer and the customer. To succeed with this, it takes that the influencer is a trustworthy person, with a loyal following-crowd. The power has, with this development of the digital world, moved from the businesses to the customer and also the influencer. With this said, we can see a purpose in examining the consumer perspective, where the power really lies.

After examining previous research, we discovered a gap where they had not researched enough regarding the consumer perspective. Previous research has focused on the business perspective. This study therefore aims to examine the consumer's attitudes regarding influencer marketing. With the aim to understand, to what extent they are affected by this marketing method. To help with this we have decided to use research questions regarding how consumers considers that their purchasing behavior is affected by influencer marketing, what the consumers attitude towards influencer marketing is, in the terms of trust and confidence, and what helps to increase their willingness to buy. To get a wide perspective, we choose a quantitative research method where 155 survey were distributed online, on Facebook and LinkedIn. Beyond this, secondary data has been used, with support in previous research regarding the subject influencer marketing.

Throughout the study, two keywords have recurred, trust and confidence. These has with the study shown to be a vital factor, when it comes to consumers attitudes regarding influencer marketing. Businesses have to create trust towards the customers, through creating genuine relationships, much with the help from the influencers.

With the steady and rapid growth of technology, digital marketing has become one of the most common ways for advertisers to reach out to a broader audience. Instagram and Snapchat are the most commonly used social networking services among today’s adolescents that highly utilise the concept of personalised digital advertising through third parties. One-to-one marketing is a form of personalised marketing that aims to collect information about individual consumers in order to provide each individual with advertisements fitted to their interests. This study takes a closer look on how teenagers perceive the personal effect of one-to-one marketing. 

The empirical research was obtained from qualitative interviews carried out among teenagers aged 15 to 17 years old. Upon conclusion of the study, it was found that all respondents felt influenced by digital one-to-one marketing and are worried about the use of their information. Ultimately, respondents think the risks outweigh the benefits and want to know where the company gets their information from. In adolescents, one-to-one marketing can create needs that did not exist before and can be met through the provision of more options. Hence, one-to-one marketing has a direct impact on the purchasing behaviour of adolescents.