In this study, we investigate how people’s housing preferences have been affected during the Covid-19 pandemic, the housing decision and what the changes have been due to the marketing for the real estate agents. The study maintains the questions; “-How has the Covid-19 pandemic affected people’s preferences for housing in the Stockholm area?” and “-How have real estate agents adapted their marketing to these changes?”. The research questions are studied by seven selected theories; Maslow’s hierarchy of needs, Penetration Pricing, AIDA (Attention, Interest, Desire and Action), Housing Finance, Implicit selling time as a signal of optimal holding periods and buyer valuation and Visual Communication. To study this phenomenon we adapted both qualitative and quantitative studies to obtain more data. Through the qualitative strategy we interviewed seven real estate agents in Stockholm and through the quantitative study we shared a survey on the internet to reach out to the general public in Stockholm’s area. The result of the study indicates that there are different preferences and consumer groups who act within their life situation, the housing market is more expensive than before the Covid-19 and both qualitative and quantitative studies indicate a higher demand on houses and apartments with more than three rooms.

Merger and Acquisition is an important activity for the companies involved in it. They are a method for the acquiring company to increase not only its market presence, but it also helps to increase share holders value and diversifies the product portfolio. This study is focused on the pharmaceutical industry because of its global presence and due to the importance of pharma industry in our daily lives. Businesses all over the world operate in a cycle of booming and crashing. We found out that most of the mergers which happened in the pharma industry were during the booming period of business. We found out that there are different reasons for both the buying and the selling company to participate in the Merger and Acquisition process. The authors have used secondary source of data collection because meeting in person to collect primary data is not possible due to the current situation of Covid-19. We have decided to use Qualitative approach for data analysis as our research is focused on only the key performance indicators using the data from 4 major mergers. The selection of cases in the study is made considering the geographical presence of the companies. We have tried to cover mergers from diverse markets to understand and show the reader how it affects the key performance indicators in different markets.

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The increase in executive compensation in the last few decades has attracted interest in CEO compensation and other top management pay. This has caused the determinants of CEO compensation to remain at the center of debate and discussion among the academic literatures in recent time. Despite the growing discussion in this field, there has not been a definite solution and the problem remains unsolved. This is because different factors determining CEO compensation has been characterized by disagreements, while monetary rewards are considered by most studies as determinant for CEO compensation. Based on the above, the study investigates the determinants of CEO compensation in Nigerian. To accomplish it objectives, the study was conducted on fifty (50) listed companies in Nigeria where secondary data from year 2016 to 2018 were used. Linear regression was used to confirm the relationship between study dependent and independent variables. The study finds out that board compensation is a determinant of CEO compensation among the listed companies in Nigeria; CEO shareholding is not a determinant of CEO compensation; firm performance is not a determinant of CEO compensation among the listed companies in Nigeria; firm size is a determinant of CEO compensation among the listed companies in Nigeria; and board size is a determinant of CEO compensation among the listed companies in Nigeria. The study therefore recommends that board should generally review the compensation structure of the board and CEO to a level that would not be negatively affect firm performance and survival. The study also recommends an increase in the number of members on the board by firms. / <p>THESIS</p>

As a global disaster, the COVID-19 pandemic (coronavirus)  has an impact on the whole world economy. The pandemic threatens the survival of small and medium sized enterprises (SMEs) globally and nationally. It appears inevitable that this pandemic has created a difficult business environment for small and medium sized enterprises to operate in. The COVID-19 pandemic has caused a chain of events that have led to an economic crisis. The driving factor have been the Swedish government’s recommendations to the population to stay at home and exercise social distancing. This has led to a declining household consumption in Sweden and thus also reductions in production in the country. Thus, the purpose of this degree project was to examine how three small and medium sized enterprises businesses adapted their way of marketing in order to survive the economic crisis that came with the COVID-19 pandemic. The research has been conducted within the context of three small and medium sized enterprises (SMEs) in the hospitality industry in Norrbotten.  To gain deeper knowledge on how SMEs in Norrbotten changed their way of marketing during this economic crisis, a qualitative research approach was pursued. A multiple case study was administered against three contrasting organizations in Norrbotten to collect data in order to delve into the chosen subject more. The gathered data was collected through interviews. The findings of this study proves that the three small and medium sized enterprises were affected by the economic crisis that came with the coronavirus. Overall, the main findings shows that the three SMEs adapted and improved their marketing mix as a response to the crisis. The key factor in why the three companies had to improve their marketing mix was the change of the consumer buying behavior. The changed customer behavior was a result of the Swedish government and the Public Health Agency measures to prevent the spread of the virus: social distancing, traveling restrictions and closed borders.

De flesta branscher genomgår en så kallad fjärde industriell våg med digitala transformationer som innebär inköp, utveckling och integration av nya tekniska resurser. Detta förväntas skapa effektivare automatiserade arbetsprocesser samt tillgänglighet till data och värdefull information. Det senaste årtiondet har dessa transformationer ökat exponentiellt till följd av teknikens snabba utveckling och tillgänglighet till prisvärda avancerade tekniska lösningar. Ökad investering och användande av IT har visat sig leda till produktivitet och är idag en nyckelfaktor för ekonomins utveckling.  Då controllern anses vara en nod mellan den operativa verksamheten och dess strategi- och affärsutveckling har digitala transformationer lett till nya arbetsprocesser för denne vilket bidragit till krav på kompletterande och avancerade kompetenser inom IT. Detta är en kvalitativ empirisk studie som studerar förväntningar om controllerns IT-relaterade kompetenser vilka är dataanalys, datahantering och datadriven rapportering. En referensram har framtagits med hjälp av litteraturgenomgång av tidigare studier. Vidare har en innehållsanalys av 92 platsannonser för svenska controllers genomförts. Syftet har varit att att bidra med en empirisk studie om controllern som IT-kunnig affärspartner där näringslivets efterfrågan gällande controllerns IT-relaterade kompetens undersöks. Studiens resultat pekar på att controllern börjar skifta mot att bli en ekonomi och IT-kunnig systemutvecklande affärspartner.

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Abstract (SV) Datum: 5 juni 2020   Nivå: Kandidatuppsats i företagsekonomi, 15 hp   Institution: Akademin för Ekonomi, Samhälle och Teknik, EST, Mälardalens Högskola  Författare: Mecheal Raghieed (97/11/12) Suleman Leah Lollo (98/02/07)                           Swan Daniel (98/11/09)  Titel: Bokföringsbrott - En kvalitativ studie gällande förekomsten av bokföringsbrott bland fåmansföretag Handledare: Ulla Pettersson  Examinator: Rana Mostaghel  Nyckelord:  Bokföring, bokföringsbedrägeri, revision, intressentteorin, legitimitetsteorin, hjälpmedel och  kunskap   Syfte: Syftet med denna kandidatuppsats är att granska grunden till förekomsten av oaktsamma bokföringsbrott. Uppsatsens fokus kommer att kretsa kring vilka hjälpmedel som näringsidkare i fåmansföretag har att tillgå för att kunna sköta bokföringen på egen hand samt huruvida företagarnas kunskapsnivå har en påverkan.   Forskningsfrågor:   Hur kan okunskap  inom bokföring leda till bokföringsbrott förfåmansföretag?    Vilka hjälpmedel finns att tillgå för att fåmansföretagare skall kunna sköta bokföringen på egen hand?  Metod: I denna studie har en kvalitativ forskningsmetod  använts  som tillvägagångssätt för att besvara studiens forskningsfrågor. Utöver detta utfördes  semistrukturerade intervjuer med ett urval av totalt fem respondenter. Dessa valdes  utifrån ett ändamålsenligt urval  med inslag av  ett  bekvämlighetsurval.  Med hjälp av operationalisering och studiens analysmodell kunde referensramen samt  empirin analyseras. Utifrån detta  kunde  slutsatser sedan  dras  och forskningsfrågorna besvaras.  Slutsats: Fåmansföretagare som inte förstår sig på  k-regelverken på grund av bristande kunskap samt utbildning riskerar i högre utsträckning att begå bokföringsbrott. Därför avråds företagare att sköta bokföringen på egen hand om de inte har tillräckligt med kunskap. Hjälpmedel som företag kan använda sig av för att kunna sköta bokföringen på egen hand är bokföringsprogram  som även inkluderar upprättande av årsredovisning samt skattedeklaration, detaljerad  steg för steg-information för hela bokföringsprocessen  på internet,  utbud av kurser inom bokföring och redovisning, praktisk information från olika myndigheter, fysiska träffar för nystartade företag  samt  förklaringar  och förtydliganden gällande k-regelverkens  regler.  Dessa hjälpmedel minskar däremot inte behovet av grundläggande kunskaper inom bokföring.

En kvalitativ studie om digitaliseringens implementering i revisionsbraschen. Studien handlar om digitaliseringen påverkan på auktoriserade revisorers arbetsprocess och kompetenskrav. Kvalitativforskningsmetod och deduktiv forskningsansats har tillämpats i studien där empiriska materialet har samlats in genom fem semistrukturerade intervjuer med auktoriserade revisorer.