<p>The Uppsala model is one of the theories describing the internationalization process of firms. The model states that firms first choose to enter nearby markets with low market commitment. We found a case where the firm did not follow the model. Thus, it is not applicable to all firms. By conducting an anomalistic case study of Malmberg water AB the model has been critizised and modified. Three firm specific aspects have been added to the original model. These are, size of the firm, competitive advantage and the product. By adding these new varibles to the original Uppsala model we hope that it can better explain the internationalization process of firms and especially the psychic distance concept. However, this needs to be further tested and evaluated.</p>

<p>This dissertation discusses the preparations companies do when their auditor is about to visit them. We wanted to investigate if companies do some form of preparations with the intense of trying to influence the auditor in an, for the company, advantageous way. The purpose was to be fulfilled through the deductive process of theorization and from the gathering of empirical and the analysis of this data. We decided that a multiple case study would be the best approach for us, as we wanted to undertake a greater number of interviews than is normally done in a case study. The result from our study showed that auditors think that information from a company is more reliable, if its documentation is neatly kept, or if the relationship between the auditor and the company is good. This indicates that there is a risk of auditors becoming influenced by the companies they audit.</p><p>The dissertation is written in Swedish.</p><p> </p>

<p>The purpose of this thesis is to describe if there is a variation in the demand for information in the audit report between groups of stakeholders and if we can point at some additional information that the groups of stakeholders might desire.</p><p>In order to fulfil our purpose, we adjusted the stakeholder model using the agency theory’s assumption of asymmetric information and thereby identified different groups of stakeholders with an interest in a company. For these groups we formed hypothesis that were tested by performing a self-administrating questionnaire on the Internet.</p><p>When analyzing the data collected, we indeed found a variation among the stakeholders in the amount of information they desire. We also established that auditors and managers want less information in the audit report than the other groups. Owners without control want the most information.</p><p>By putting together top 15 lists of the questions from the questionnaire, we identified information that the stakeholders desire, but are not given in the audit report of today. This analysis finally resulted in a suggestion for a revised audit report.</p><p>The thesis is written in Swedish.</p>

<p>The purpose of our essay is to investigate the trust in accountants. The method we used to investigate the trust was a survey and a questionnaire was used to collect the data. The data was gathered from three different groups, shareholders, lenders and tax authority. When we analysed the data we found out that the groups trust in accountants were neither strong nor weak. The results can be generalized on all the three groups because the observations were scattered around the means and we used random selection to collect the data. </p><p>The report is written in Swedish, which is our mother language.</p>

<p>Syftet med vår uppsats är att se på om de sakkunniga biträdenas inflytande i</p><p>revisionen påverkas av de förtroendevalda revisorernas sammansättning, bakgrund</p><p>och kompetens. Vi har valt att studera om de förtroendevalda revisorernas</p><p>könsfördelning, åldersfördelning, antal aktiva politiska år, antal år som</p><p>förtroendevald revisor, arbetslivserfarenhet samt utbildning har en betydelse för</p><p>hur revisionens inflytande kommer att vara fördelat på de förtroendevalda</p><p>revisorerna och de sakkunniga biträdena.</p><p>Genom vår egna teoretiska modell och med hjälp av den institutionella teorin har</p><p>vi skapat olika hypoteser för att i sin tur kunna få fram relevanta svar.</p><p>Undersökningen har genomförts som en surveyundersökning, då vi med hjälp av</p><p>standardiserade enkäter telefonintervjuade alla de förtroendevalda revisorerna i</p><p>varje vald kommun samt deras huvudsakliga sakkunniga biträde. Då vi inte</p><p>statistiskt kunnat säkerhetsställa våra hypoteser genom test i SPSS, har vi istället</p><p>studerat vårt insamlade material okulärt. Vi har med andra ord inte kunnat testa</p><p>våra hypoteser utan vi har istället endast kunnat pröva dessa.</p><p>Vi har i vår undersökning kommit fram till att ingen av våra valda variabler har</p><p>någon påverkan på inflytandet i de kommunala revisionerna. Dock har vi sett</p><p>antydningar till att vissa hypoteser i några fall ej bör förkastas. Men som nämnts</p><p>ovan har vi inte kunnat säkerhetsställa dessa och därför vågar vi inte säga att det</p><p>verkligen stämmer. Därför har vi förkastat alla våra hypoteser, dock har vissa</p><p>endast förkastats tillsvidare. Vi har dock blivit medvetna om att i de kommuner vi</p><p>valt att intervjua är att det manliga könet dominerar bland de förtroendevalda</p><p>revisorerna och även att medelåldern bland dessa är hög. Detta har gjort att vissa</p><p>av våra variabler har varit svåra att undersöka då vi inte har haft något att jämföra</p><p>med.</p>

<p>The purpose of the theoretical part of this dissertation is to provide an overview of existing strategies and various methods, which can be utilised by companies to obtain and leverage customer knowledge. The goal of the survey conducted in the empirical part of the paper is to give a state-of-the-art view of how companies within selected industries and geographic regions involve (potential) users of their products in the innovation process. Further, the international survey aims at giving the reader insights as to the question whether there are any striking industry-specific or region-specific differences with regard to the use of instruments for obtaining customer knowledge presented beforehand. As to geographic differences with respect to customer involvement, the survey does not allow to draw conclusions. Concerning the diffusion of the methods in the chosen industries the research indicates notable differences.</p>

<p>The number of women in Swedish firms of accountant is not lower then the number of men, but when we compared the number of chartered auditors, the number of women are low compared to men. This is connected to the public debate that is mainly emphasising that there are no differences between men and women and therefore the sexes should be treated equal. The method used is a qualitative study and the primary data was collected through interviews. The respondents consist of members, women as well as men, from eighteen auditors in Malmö and Kristianstad. The result shows that both male and female characters are needed in the work on the firm of accountants. There is a time question, and a glass ceiling that women themselves set, which will decide when women will do carrier extension as men do. Consequently we draw the conclusion that it is women who have other priorities and they are the ones to choose their own situation. </p><p>The dissertation is written in Swedish.</p>

<p>Many studies has been made in order to understand the concept of first-mover advantages and second-mover advantages but the researchers are divided in their opinions of which factors are influencing and to what extent these factors influence the companies. Therefore, the purpose of this dissertation was to develop a framework which unifies and explains the factors indicating first-mover advantages and second-mover advantages. Also the importance of these factors was tested in three different industries namely; the industry of private banking, the ice-cream industry and the mobile phone industry.</p>

<p>Problem </p><p>Är ISO standarder något intressant för alla företag?</p><p> </p><p>Syfte </p><p>Förklara vad ISO standarderna är, intresse, spridning och hur det prioriteras i företag.</p><p>Förklara varför företag väljer att inte certifierar sig, utan använder sig av standardernas riktlinjer.</p><p> </p><p>Avgränsningar </p><p>Det finns många standarder, men vi har valt att gå djupare in på ISO 9 000, ISO 14 000 och ISO 17 000. Vi vill se hur företag förhåller sig till certifieringarna mot de olika standarderna. </p><p> </p><p>Metod </p><p>För att uppnå syftet med uppsatsen har vi utifrån både primär och sekundärdata, inhämtat material för att redogöra och beskriva varför företag använder sig av de tre standarderna. Genom en enkätundersökning med nyckelpersoner inom de fyra utvalda företagen har vi samlat in data för att kunna analysera.</p><p> </p><p> </p><p>Slutsats</p><p>Arbetet har lett fram till att vi kan urskilja vissa samband.</p><p> </p><p>• Företag väljer hellre att använda sig av standardernas riktlinjer istället för att certifiera sig.</p><p>• Externa och interna intressenter har inga höga krav på företaget när det gäller certifiering mot standarderna, i synnerhet ISO 14 000 och ISO 17 000.</p><p>• Företag väljer att göra egna informationssäkerhetssystem istället för att certifiera sig mot ISO 17 000.</p><p>• Företag väljer att avvakta med certifiering mot ISO 17 000, tills marknaden kräver det.</p>

<p>The creation of the Economic and Monetary Union in Europe has had large impacts on the global political and economic arena.</p><p>One of the aspects that is of particular importance for the European consumer is the effect of the euro on the prices. If the introduction of a new currency has meant raised prices it is a matter of real significance that needs to be examined. The following research attempts to analyse the harmonized price indices in seven countries. The purpose is to clarify whether the introduction of the euro has had an impact on the price level in the Member States of the European Union. The indices are presented in diagrams to uncover any deviating change in the indices at the time of the changeover. The findings from the data analysis show that the promised price reductions have not yet occurred and for some categories of consumer products the euro has had an effect on the price level. An effect of the euro is defined as a change in the price level, either increase or decrease, caused by the introduction of the euro. Future members of a monetary union need to establish control mechanisms to prevent raised prices in connection with the introduction of a new currency.</p>