<p>This paper presents the already well explored field on recruiting alternatives for a manager position in a subsidiary located abroad. The aim of the dissertation is to distinguish different criteria described in literature that influence the choice between home or host country manager. Furthermore, the aim is to find out if there are additional criteria that might influence the choice. The research is concentrated on Swedish companies that have subsidiaries abroad. A quantitative survey is chosen and information is collected via a homepage based questionnaire. The research accounts for 80 Swedish companies selected from a larger population. The analysed results are combined with propositions. The propositions are based on the theoretical framework which includes different theories about home/host managers and the criteria that influence the choice of one of the alternatives. Several conclusions are drawn after an elaborated analysis of the questionnaire. </p>

<p>The purpose of our essay is to investigate and compare the general and operational risk management in the private and public sector. As an introduction to the subject we describe the differences and similarities between the two sectors. Our survey is based on the term risk, the definitions of risk management, its development and finally the process of risk management. Since our survey is focusing on operational risks we also describe the operational process and the specific operational risks.</p><p>The method we used to investigate the subject is a quantitative method. A survey was sent to 100 companies in Sweden, of which 50 were private companies and 50 were public companies. We analysed the data in SPSS (Statistical Package for the Social Sciences). By doing this we found that the private companies indeed are more developed than the public companies. But the public companies are not that far behind and our five hypotheses, in which we had drawn the conclusion that the public sector was poorly developed, were not always verified. </p><p>The report is written in Swedish, which is our mother tongue.</p>

<p>Under det gångna året uppmärksammades ett antal skandaler inom näringslivet. De händelser man kan dra sig till minnes är medias massiva kritik mot de bonusavtal som ABB:s och nu senast Skandias ledningar tillskansat sig. Försvarsledningen som kritiserades efter det att man brutit mot gällande representationsregler och Systembolagets att butikschefer anklagades för mutbrott. </p><p>Syftet med uppsatsen är att undersöka vilka förutsättningar som krävs för att ekonomijournalistiken ska kunna utföra en kritisk granskning av näringslivet och den offentliga sektorn. </p><p>Vi skapade en modell med följande innehåll: Journalisten, Arbetsmiljö, Sanktionssystem, Juridiska klimatet och Pressen som politiskt maktmedel. </p><p>Vi genomförde två undersökningar. Dessa byggde på primärdata. Dels undersökte vi journalisternas attityd till sin granskande roll och dels näringslivets syn på granskningen. Detta gjordes för att få både de granskade och granskarnas åsikter. Vi genomförde våra intervjuer via telefon. De svar vi fick har analyserats och kopplas till vår teori. </p><p>Vi har i vår analys konstaterat att granskningen låter sig påverkas av ett flertal olika förutsättningar. I vår slutsats kom vi fram till att det finns förutsättningar för att affärspressen ska kunna verka granskande. Dock är det så att affärspressen främst granskar företag som har ett underhållningsvärde, det vill säga att det finns ett publikt intresse av dem. Därmed kommer den stora massan av företag aldrig att hamna i affärspressens fokus.</p>

<p>The purpose with this thesis is to demonstrate that other factors than the existing set of rules could influence the Management Group’s decision in regards to depreciation of goodwill. We have explained the conflicts between the management group and the stakeholders by using the Agency Theory and the Stakeholder Model. We have used the Positive Accounting Theory to describe how the management group’s opportunistic behaviour decides which accounting method to use. The data that was collected was composed by secondary data in the form of the companies’ annual reports. The analytical tests were executed by using the Chi-square test. The test results of our part-hypothesis shows that three of them had significant connections. The connections shows that depreciation of goodwill is carried out in a large extent when following situations occur; negative result, down turn in stock price and in connection with a change of Managing Director. The results of our part-hypothesis demonstrate that other factors than the existing legislation affect the decision of depreciation of goodwill. How can this be explained? According to us, one reason can be that the management group has the possibility to make decisions with their own interest in mind, due to the “grey zone” that in our opinion exists in the current set of rules.</p><p>The dissertation is written in Swedish.</p>

<p>The purpose of this essay is to examine if the judgments of accountants differ, in different cases, between the old and the new law. The method we used to investigate the differences was a combination of experimental and non experimental. Our analysis is based on a survey investigation with ten cases. These cases are produced from a model in which the accountant tests his independence. The survey was sent by mail to about a hundred accountants. The result of our investigation shows that the judgments don’t differ between the laws. The accountant has become more aware of his independence due to the self regulation in the new law.</p><p>The dissertation is written in Swedish.</p>

<p>Nowadays the world of football has become more commercial than before. As a result of this the clubs' financial status is getting more and more important. Therefore the UEFA has given the national federations a specific task to make sure that the clubs from each country follow certain standards of maintaining the football credibility. The Swedish federation has decided that the Swedish clubs must follow the so-called “elitlicensen”. </p><p>The purpose of this essay is to investigate what type of organizational control mechanism developed by Ouchi (1980) the Swedish clubs prefer. The different mechanisms are: bureaucracy, clan and market. Bureaucracies are characterised by rules that state what one is allowed to do and what consequences it will have if one does not follow them. Markets rely on competition to neutralize opportunistic actions. Individuals that want the same thing and therefore have made common standards that they follow build a clan.</p><p>To come up with a conclusion to our statement we have used metaphorical thinking. We think of Football Europe as a concern. The UEFA is the parent company, the national federations are subsidiary companies to UEFA and the clubs are in their turn subsidiary companies to the nationell federation. </p><p>We have interviewed one representative from each club by phone and let them answer seven different questions. We wanted them to decide which of the organizational control mechanisms they preferred in each question.</p><p>For each mechanism we had an alternative. </p><p>We found that the clubs do not prefer the same mechanism in all the seven questions. The answers varied depending on which type of transaction the question concerned. However, there were a majority of bureaucratic answers and the clubs wanted rules that control their and other clubs' actions. They did like the existing system, elitlicensen, however preferably they wanted to add some criteria, such as for example prognoses. </p><p>The dissertation is written in Swedish.</p>

<p>The purpose with this disertation is to find if there are selected factors which can force companies to grow. We have chosen five factors which we think can force the companies; market, strategy, profitability, demographic and institutional factors. We want to examine if there are differences between small and larger companies, and if there are differences between the lines of business.</p><p>The intention to growth is also influenced by different factors. The organization and the board have an effect on the development. There are also factors that can obstruct the growth, for example control. With a small company you have a large control which also means security.</p><p>We have visited seven companies in three different lines of business. The questions were identical but with open answers. </p><p>The result of our case study indicates that companies can be forced to grow. Three of the chosen factors definitively force companies to grow. Two of the factors are dependent of each other, but there are no differences between the lines of business or small</p><p>The conditions for real growth are a combination of the intention to growth, obstructions for growth and the force to growth.</p><p>The dissertation is written in Swedish.</p>

<p>The purpose of this dissertation is to find out which parameters service companies are using in order to create customer satisfaction and customer loyalty. Theories that we have chosen to consider deal with relationship marketing, service quality, different types of loyalty, customer value, customer loyalty, customer satisfaction, loyalty programs, customer clubs, monetary benefits and social bonds. From parts of these theories we have created a model that we claim show how companies in the service sector create satisfied and loyal customers. To test our model in reality we conducted a case study with three companies in the bank sector. After the case study we refined our model so it better reflects reality. Our findings are that the parameter called social bonds has a significant importance for the companies we have studied. Monetary benefits and loyalty programs are other factors that the companies use to create satisfied and loyal customers. None of the companies we have studied use customer clubs as a parameter to create satisfied and loyal customers. More research has to be done and some suggestions for this will be given.</p>

<p>In family firms altruistic effects can arise in order to preserve the ownership of the firm within the family. The family firm may chose to carry or take measures against these effects. Regardless, it will lead to different agent costs. Therefore, the aims of the study were to explain how altruistic effects in family firms exert an influence on the administrative systems and possible counter measures.</p><p>In order to explain the origin of altruistic effects, we built a theory which showed that the altruistic effects were followed by agent costs. The family can take measures to counteract these original effects. These counter measures gave rise to new effects. Both the counter measures and the new effects were each followed by agent costs. Rational economics will presume the family to implement counter measures if the sum of the agent costs for counter measures and new effects are lower than those caused by the original effects. However, the owner family may still prefer not to perform any counter measures even if it is unprofitable and increases the costs for the family firm. </p><p>Interview guides were based on different effects of altruism, their counter measures and new effects were chosen to be studied. Five different family firms were visited and at each firm one family member who was the owner/managing director and one non-family member at higher direction level were interviewed. </p><p>Generally, our study indicated that family firms do prefer to accept the effects of altruistic behaviour. Only few of them carried out counter measures to compensate for these original effects and the aim was to favour family members. For example, education and early socialisation with the firm would counteract non-optimal decisions and awareness of possible disputes would counteract an inefficient management. </p><p>The board of the firm was composed of family members only in order to keep the ascendancy within the family, leading to restrictions in the selection of persons in prominent positions. Further, there were fewer alternatives when financing investments.</p><p>The dissertation is written in Swedish.</p>

<p>The purpose of our study is to determine whether a membership in FRII exercise any influence over the fundraising organizations accounting and work, and if that’s the case we want to study the effects.</p><p>We began with a search for information about the theories we intended to use in our study and to establish hypotheses. We came to the conclusion that the agency theory and the stakeholder model were the most relevant theories for our work. We also chose to discuss problems in accounting, legitimacy theory and standard setting.</p><p>We decided to conduct a total opinon poll due to the fact that FRII only have approximately seventy members. We also decided to conduct a cross section approach which means that the attempt of our study is broad but rather shallow. It meant that we didn’t in detail investigated all the rules and recommendations of the FRII. We mailed the questionnaire to the respondents.</p><p>We analysed the results of the questionnaire with tables of frequencies and diagram. We found that fundraising organizations accounting and work are indeed influenced by the membership in FRII and we could also se how.</p><p>The dissertation is written is written in Swedish.</p>