In the Swedish Fast-moving consumer goods industry (FMCG), most suppliers sell their products through retailers. For a successful product-launch, retailer acceptance is essential. Up to ninety percent of all product-launches fail, thus retailers must choose wisely which products to accept. Failing product-launches cost large sums of money for both retailers and suppliers. A number of factors have been shown by previous research to affect the success of a productlaunch and retailer acceptance, but there are factors that have been previously ignored, such as inter-organizational relationships. The authors of this study have chosen to conduct a study regarding how retailer acceptance and relational factors affect the success of a product launch in the Swedish FMCG-industry. The focus of this study has been on the relationships of Swedish retailer ICA AB and three of its suppliers. ICA AB was chosen because it is the largest retailer on the Swedish market. This study shows that retailer acceptance is positively affected by mutual trust, commitment and the relationship itself between the supplier and the retailer. However, the importance of these factors varies depending on the size of supplier and type of product.

<p><strong>Introduction </strong>As the world is becoming increasingly integrated, many firms search for partners overseas with hope to find benefits. Internationalization is today the industrial norm, and in this new and ever-expanding environment, international purchasing has become a major challenge that firms have to face in their daily operations. Yet, despite the growing importance of international purchasing by retailers, previous studies have mainly focused on international purchasing by manufacturing firms, and as the authors have acknowledge the retailers' significance on the national markets, a gap has been identified.</p><p><strong>Purpose </strong>The purpose of this thesis is to examine and map out the current state of Swedish retailers' international purchasing activities.</p><p><strong>Method </strong>In order to fulfill the purpose, a quantitative research was chosen. In total, 74 telephone interviews have been conducted, resulting in a response rate of 80 percent. The sample was based on the 120 largest retailers in Sweden, with regards to turnover.</p><p><strong>Conclusion </strong>Swedish retailers have been grouped into four distinctive clusters; the Veterans, the Freshmen, the Cravens, and the Intellectuals. Each cluster showed clear and specific characteristics that distinguished them from each other. One common feature existed; regarding what risks that were connected with international purchasing. Almost everyone highlighted the loss of control, due to long distances, as being the main risk with international purchasing. The different clusters had diverse suggestions for how to overcome this; the Veterans focused on long-term relationship-building, the Freshmen spread their purchasing activities on multiple suppliers, the Cravens contracted trade companies to take the risk, and the Intellectuals invested in a high level of integration among all actors involved.</p>

Introduction As the world is becoming increasingly integrated, many firms search for partners overseas with hope to find benefits. Internationalization is today the industrial norm, and in this new and ever-expanding environment, international purchasing has become a major challenge that firms have to face in their daily operations. Yet, despite the growing importance of international purchasing by retailers, previous studies have mainly focused on international purchasing by manufacturing firms, and as the authors have acknowledge the retailers' significance on the national markets, a gap has been identified. Purpose The purpose of this thesis is to examine and map out the current state of Swedish retailers' international purchasing activities. Method In order to fulfill the purpose, a quantitative research was chosen. In total, 74 telephone interviews have been conducted, resulting in a response rate of 80 percent. The sample was based on the 120 largest retailers in Sweden, with regards to turnover. Conclusion Swedish retailers have been grouped into four distinctive clusters; the Veterans, the Freshmen, the Cravens, and the Intellectuals. Each cluster showed clear and specific characteristics that distinguished them from each other. One common feature existed; regarding what risks that were connected with international purchasing. Almost everyone highlighted the loss of control, due to long distances, as being the main risk with international purchasing. The different clusters had diverse suggestions for how to overcome this; the Veterans focused on long-term relationship-building, the Freshmen spread their purchasing activities on multiple suppliers, the Cravens contracted trade companies to take the risk, and the Intellectuals invested in a high level of integration among all actors involved.

Background and problem: On January 1st 2019 the new accounting standard IFRS 16 was implemented which requires lessees to capitalize operating leases, hence moving the lease information from the footnotes on to the balance sheet. When capitalizing operating leases in quantitative studies, researchers have been able to state that it also has an effect on the income statement as well as on financial indicators, and have based on this tried to predict what effect capitalization of operating leases would have on the lessee’s underlying business. However, the expectations lack academic published empirical evidence and, above all from a period after the implementation of IFRS 16. Research question and Aim: By answering the research question “How has the introduction of IFRS 16 affected the business of lessees within the Swedish retail industry?”, the study aims to understand the impact IFRS 16 has had on the businesses of lessees within the Swedish retail industry. Theory: Previous literature has identified how capitalization of operational leasing can potentially affect parts of the business. The identified parts have been summarized in a conceptual framework, which defines what is meant by the business. The conceptual framework consists of the four different perspectives: leasing policy; reporting process; raising capital; financial goals. Method: The study has applied a qualitative method, using semi structured interviews for collecting empirical support. The respondents consisted of Chief Financial Officers, accounting specialists and accounting managers who represented Swedish retail industry lesses. Result and contribution: The study has found that lessees operates in two worlds, where the transition to IFRS 16 has occurred but where the lessees still add additional accounting according to IAS 17. Furthermore the results show that IFRS 16 enables for interpretation and assessment, which lessees have solved by centralizing processes for business and decision making concerning leasing. The insights can offer guidance for lessees that are on the verge of implementing the new accounting standard. At the same time the results complement the literature with a previously understudied perspective and thereby contributesto a more holistic view regarding the consequences of implementation of IFRS 16. / Bakgrund och problematik: Den 1 januari 2019 infördes den nya redovisningsstandarden IFRS 16, som numera tvingar leasetagare att kapitalisera operationell leasing och därmed förflytta information om leasingåtaganden från fotnoterna till balansräkningen. Vid kapitalisering av operationell leasing har forskare genom kvantitativa studier kunnat konstatera att det även får implikationer på såväl resultaträkningen som finansiella nyckeltal, för att sedan försöka förutspå vad kapitalisering av operationell leasing skulle ha för påverkan på den underliggande verksamheten. Däremot saknar förväntningarna akademiskt publicerade empiriska belägg, och framförallt från en tid då IFRS 16 trätt i kraft. Forskningsfråga och syfte: Genom att svara på forskningsfrågan “Hur har införandet av IFRS 16 påverkat verksamheten för leasetagare inom den svenska detaljhandeln?”, ämnar studien att förstå vilken påverkan införandet av IFRS 16 har haft på verksamheten för leasetagare inom den svenska detaljhandeln. Teoretisk förankring: Tidigare litteratur har identifierat hur kapitalisering av operationell leasing potentiellt kan komma att påverka delar inom verksamheten. De identifierade delarna har summerats i ett konceptuellt ramverk, som definierar vad som avses med verksamheten. Det konceptuella ramverket består av de fyra olika perspektiven: leasingpolicy; rapporteringsprocess; kapitalanskaffning; finansiella mål. Metod: Studien har tillämpat en kvalitativ metod i form av semi-strukturella intervjuer för insamlandet av empiriskt underlag. Respondenterna bestod av ekonomichefer, redovisningsspecialister och redovisningschefer, vilka representerade leasetagare verksamma inom den svenska detaljhandeln. Resultat och bidrag: Studien har funnit att leasetagare befinner sig i två världar, där det har skett en övergång till IFRS 16 men att leasetagare fortfarande tilläggsredovisar enligt IAS 17. Därtill visar resultaten att IFRS 16 möjliggör för tolkningar och bedömningar, vilket leasetagare har löst genom att centralisera arbets- och beslutsprocesser gällande leasing. Insikterna kan tänkas erbjuda en vägledning för leasetagare som står inför att tillämpa den nya redovisningsstandarden. Samtidigt kompletterar resultaten litteraturen med ett tidigare understuderat perspektiv och medverkar därmed till en mer holistisk förståelse vad gäller följderna av IFRS 16.