<p>Syftet i denna uppsats är att undersöka vilka bakomliggande faktorer som påverkar eller kommer att påverka diffusionen av Bolagsverkets e-tjänst för elektroniska årsredovisningar i XBRL- format. Det uppnås genom att undersöka varför vissa privata aktiebolag väljer att använda Bolagsverkets e-tjänst för elektroniska årsredovisningar medan vissa andra än så länge valt att avstå. Genom att undersöka vilka konkreta för- och nackdelar som aktiebolag kan erhålla, genom att till Bolagsverket skicka in elektroniska årsredovisningar i XBRL- format, kan en mer djupgående bild av denna innovations nuvarande och framtida spridning presenteras.  </p> / <p>The purpose of this paper is to examine the underlying factors that affect or will affect the diffusion of the Companies Registration Office e-service for electronic annual reports in XBRL-format. This is achieved by examining why some Private limited liability companies choose to use the Swedish Companies Registration Office e-service for electronic annual reports, while others have so far chosen to abstain. By examining the practical advantages and disadvantages that can actually occur in the sending of electronic annual reports in XBRL- format, a more thorough picture of the spreading can be presented.</p>

<p>Today, the global market is a fast expanding environment. There are more and more companies that go abroad to compete with companies from all over the world. The barriers between countries have been lowered and trade is encouraged. Therefore, international expansion is an important factor for many companies. The purpose of this dissertation is to study the effect international expansion has on firm performance. Since there is limited previous research within the field of international expansion and performance done on Swedish companies this dissertation tries to fill that gap.</p><p> </p><p>The study is performed on listed Swedish companies. Several factors are used to measure the international expansion and performance of the companies. The relationships between international expansion and firm performance were positive when international expansion was measured as Number of Countries and Market Commitment. When international expansion was measured as Foreign Assets and as the GL-Index (Gerlofstig-Lindstrand Index), support was given to a positive relationship. The relationship between Foreign Board and firm performance as well as Foreign HR (Human Resources) and firm performance was to some extent supported. The remaining two measures of international expansion were Foreign Assets and International ownership. These measures showed no supported relationships between international expansion and firm performance. To conclude, the results of the study indicated that there are some support for a relationship between international expansion and firm performance for listed Swedish companies.</p><p> </p><p>This study contributes to the lack of research on the effect of international expansion on performance of Swedish companies. Swedish managers can use the conclusions drawn from the study as guidelines for international expansion.</p>

<p>This paper discusses the indicators of financial success for Swedish companies from 1995 until 2005. Quarterly data on 42 Swedish companies were collected from the Datastream data base and analysed by using both portfolio analyses and parametric analysis. In this study, financial success is measured by using the acclaimed concepts of the Sharpe ratio and the Jensen’s Alpha. The Sharpe ratios of the companies are studied between 1995-2005 and this discussion is complemented by analysis of the Jensen’s Alpha in the second half of that time period i.e. 2000-2005. The relationship between these performance metrics and certain company-characteristics such as the book-to-market ratio, the ROA measure and capital structure is studied. The conclusion is that companies that have a high degree of profitability and maintain high book-to-market ratios outperform other companies in terms of generating excess returns to shareholders. Another interesting observation is the fact that company size does not have any significant relationship to company performance.</p>

Syftet i denna uppsats är att undersöka vilka bakomliggande faktorer som påverkar eller kommer att påverka diffusionen av Bolagsverkets e-tjänst för elektroniska årsredovisningar i XBRL- format. Det uppnås genom att undersöka varför vissa privata aktiebolag väljer att använda Bolagsverkets e-tjänst för elektroniska årsredovisningar medan vissa andra än så länge valt att avstå. Genom att undersöka vilka konkreta för- och nackdelar som aktiebolag kan erhålla, genom att till Bolagsverket skicka in elektroniska årsredovisningar i XBRL- format, kan en mer djupgående bild av denna innovations nuvarande och framtida spridning presenteras. / The purpose of this paper is to examine the underlying factors that affect or will affect the diffusion of the Companies Registration Office e-service for electronic annual reports in XBRL-format. This is achieved by examining why some Private limited liability companies choose to use the Swedish Companies Registration Office e-service for electronic annual reports, while others have so far chosen to abstain. By examining the practical advantages and disadvantages that can actually occur in the sending of electronic annual reports in XBRL- format, a more thorough picture of the spreading can be presented.

This thesis examines Swedish corruption culture and analyzes if Swedish export companies have a different attitude towards corrupt behavior when exporting to high and low income countries. A regression of Swedish export is run for all the world’s countries with available data, a total of 165 countries. Out of those 165 countries, 98 are classified by the United Nations as low or low-middle income countries and 67 are classified as high or high-middle income countries. The regression applies to the gravity model approach that comprises variables explaining the size of Swedish exports to each importing country. To examine Swedish corruption culture a theoretical background to the structure of corruption in Swedish companies is presented along with some corruption scandals involving Swedish companies. The findings show that a lower level of corruption in developed countries has a positive influence on Swedish export to those countries. However, in the case of developing countries the level of corruption does not have any impact on Swedish export flows. In other words, if a poor country increases or decreases its level of corruption it would not affect the decision of a Swedish company in deciding whether to export to this country or not. The conclusion drawn is that Swedish companies are more willing to bribe developing countries as opposed to developed countries.

Today, the global market is a fast expanding environment. There are more and more companies that go abroad to compete with companies from all over the world. The barriers between countries have been lowered and trade is encouraged. Therefore, international expansion is an important factor for many companies. The purpose of this dissertation is to study the effect international expansion has on firm performance. Since there is limited previous research within the field of international expansion and performance done on Swedish companies this dissertation tries to fill that gap.   The study is performed on listed Swedish companies. Several factors are used to measure the international expansion and performance of the companies. The relationships between international expansion and firm performance were positive when international expansion was measured as Number of Countries and Market Commitment. When international expansion was measured as Foreign Assets and as the GL-Index (Gerlofstig-Lindstrand Index), support was given to a positive relationship. The relationship between Foreign Board and firm performance as well as Foreign HR (Human Resources) and firm performance was to some extent supported. The remaining two measures of international expansion were Foreign Assets and International ownership. These measures showed no supported relationships between international expansion and firm performance. To conclude, the results of the study indicated that there are some support for a relationship between international expansion and firm performance for listed Swedish companies.   This study contributes to the lack of research on the effect of international expansion on performance of Swedish companies. Swedish managers can use the conclusions drawn from the study as guidelines for international expansion.

This paper discusses the indicators of financial success for Swedish companies from 1995 until 2005. Quarterly data on 42 Swedish companies were collected from the Datastream data base and analysed by using both portfolio analyses and parametric analysis. In this study, financial success is measured by using the acclaimed concepts of the Sharpe ratio and the Jensen’s Alpha. The Sharpe ratios of the companies are studied between 1995-2005 and this discussion is complemented by analysis of the Jensen’s Alpha in the second half of that time period i.e. 2000-2005. The relationship between these performance metrics and certain company-characteristics such as the book-to-market ratio, the ROA measure and capital structure is studied. The conclusion is that companies that have a high degree of profitability and maintain high book-to-market ratios outperform other companies in terms of generating excess returns to shareholders. Another interesting observation is the fact that company size does not have any significant relationship to company performance.

Background Through globalization, the world has changed a lot the latest decades and given people more freedom. Free trade is part of globalization and spreads prosperity and wealth. Sweden is a small and international economy and Brazil is a large and growing economy. More establishments of Swedish companies in the Brazilian market would benefit both Brazil and Sweden in many ways. Purpose The purpose of this study is to create an understanding of the barriers to entry that Swedish companies can face when they choose to establish themselves in the Brazilian market. Method This case study is deductive with a qualitative approach. We have conducted interviews on site in Brazil, with representatives from Swedish companies and organizations. The data from these interviews form the basis of our analysis. We chose to supplement the analysis with secondary data in the form of reports from the Swedish Embassy and Swedish organizations. Results In our case study we have found that the biggest barriers to entry the Brazilian market for Swedish companies are high import duties, bureaucracy, expensive labor force, criminality, high tax burden, lack of knowledge in the English language, a complex tax system, and basic cultural differences.

Since China opened up to the outside world in 1978, a tremendous economic development took place. China is today still a fast growing economy. With a huge population that makes up for an enormous market along with relatively low labor costs, China is very attractive for foreign companies. When foreign companies expand and establish in China, many aspects must be taken into consideration. Aspects like cultural differences must be considered by the foreign managers as well as how to manage the Chinese employees in human relations. Having innovative employees are beneficial to any company. However, the way to influence employees to be innovative can differ from one culture to another. There is little research done on Swedish companies operating in China and how they influence their Chinese employees to be innovative. The aim of this thesis is to provide some insight into this matter. The thesis takes a deductive approach, and the investigation is performed quantitatively by a survey. The survey is answered by the Chinese employees that are currently working in Swedish companies where they are to rank the presence of several Strategic Human Resource Management practices. Also, their perceptions on Chinese cultural aspects are investigated. The results from this thesis will point out the most successful practices in influencing the Chinese employees’ innovativeness, but also the cultural factors that can obstruct innovativeness. This research may be of value for Swedish companies, as well for Swedish managers hoping to establish themselves in China.

<p>This thesis examines Swedish corruption culture and analyzes if Swedish export companies have a different attitude towards corrupt behavior when exporting to high and low income countries. A regression of Swedish export is run for all the world’s countries with available data, a total of 165 countries. Out of those 165 countries, 98 are classified by the United Nations as low or low-middle income countries and 67 are classified as high or high-middle income countries. The regression applies to the gravity model approach that comprises variables explaining the size of Swedish exports to each importing country. To examine Swedish corruption culture a theoretical background to the structure of corruption in Swedish companies is presented along with some corruption scandals involving Swedish companies.</p><p>The findings show that a lower level of corruption in developed countries has a positive influence on Swedish export to those countries. However, in the case of developing countries the level of corruption does not have any impact on Swedish export flows. In other words, if a poor country increases or decreases its level of corruption it would not affect the decision of a Swedish company in deciding whether to export to this country or not. The conclusion drawn is that Swedish companies are more willing to bribe developing countries as opposed to developed countries.</p>