<p>This dissertation focuses on the topic of the changes for local companies being bought by a foreign company. A comparison of the situation, concerning the companies regarding the customer and supplier situation, before the change of ownership and after, is made to be able to analyse the changes. A case study of eight companies located in the Northeast of Scania that recently had a change of ownership was performed. A common view among business people today is that acquisitions are positive in general. Our findings show that it depends very much on who buys the company. And in most cases it is the opposite, namely that the company’s surrounding suffers from the acquisition. Since the empirical data is taken from Swedish organizations, the results of this study are valid for Swedish conditions and may not be valid for other countries. </p>

<p>The purpose of this paper has been to examine the question whether accountants differ in their auditing depending on their individual characteristics. We have summarized our own theory based on previous research and our own ideas. To conduct this purpose we used a deductive method. Our findings from the study show that we cannot exclude the possibility that accountants vary in their auditing depending on their individual characteristics. The answering frequency to our survey was only 47 %, and this may have affected the outcome of our research. However, the result may be proof of varying professionalism, which could have an effect on the credibility for accountants. If auditing diversify it could lead to divergent final reports. </p><p>The dissertation is written in Swedish.</p>

<p>Communication is a prerequisite for companies to engage in different relations. Communication represents an important factor in building trust between actors, which in turn will determine the possibility to develop and maintain favourable business relationships. We believe that there are differences in how the communication is carried out depending on if the relations are domestic or foreign. The purpose of this dissertation was to find empirical signs of differences and similarities in the communication and in the level of trust between the buyer and its domestic and foreign supplier respectively. We also wanted to see if there were any connections between the differences and similarities in the elements of communication and the level of trust in the buyer’s relationship with the suppliers. We developed six hypotheses and chose to test them on Swedish companies within the pharmaceutical industry. The result of the first research question showed some differences in the elements of communication but in all there were more similarities. Regarding the level of trust, there were no differences. After evaluating our second research question we concluded that even if there were some differences in the elements of communication it did not seem to affect the level of trust, regardless whether the supplier was Swedish or foreign. We draw the conclusion that there is a possibility that different communication elements have the ability to compensate each other. That is, communication does not exist of several elements working in isolation; instead it is a gathering of elements working as an entirety. </p>

<p>There is not much research about the mail-order business concerning mail-order businesses that are focusing on supplying public administrations with office equipment. Most literature is based on studies within the business-to-consumer market, which become a negative aspect since we have focused our study on the business-to-business market. Consequently, the secondary data has been complemented by an exploratory research in Sweden to gain more knowledge about organizational structure within the field of public administrations and about the mail-order companies focusing on the business-to-business market. The knowledge gained has contributed to the development of our initial adaptation model, which tries to explain what adaptations might be required when entering a foreign market. After our qualitative study in Denmark some modifications of the initial model were required since two essential aspects were missing. The modified adaptation model consists of three parts, factors a company cannot influence, variables a company can influence and a semi-influencable variable. By testing the model in practice we found that it is applicable and that it gives a concrete result which a company can use in its decision-making process. In addition we found that this model, without further modifications, is only applicable when testing it on an adjacent country similar to the company’s country of origin. Certain variables in the model are without relevance when testing it on a country at a further distance and with fewer similarities. </p>

<p>The purpose of our essay is to study the institutional-, demographic and accounting theoretical factors that influence an organisations actuarial commitment.</p><p>The research was performed through a web based survey, with complimentary telephone interviews, directed to companies listed on Stockholm Stock Exchange A- and O-list on the 30 of November, 2003.</p><p>Our data was analysed with a Median test, Kolomogorov-Smirnov test, T-test and a Mann-Whitney test. The purpose of the Mann-Whitney test was the low number of respondents that took part in the research. The Kolomogorov-Smirnov test was done to determine whether the population variances was equal or not. The data showed that organisations with a majority of female employees assume a lower salary increase, and a higher average age than other companies with a male majority. Only 2 of 11 hypothesis can be accepted as temporary truths but several other visible relations are indicated in our research, but can not be statistically proved.</p><p>We think that the major problem with our is the time it was performed. Several companies that was contacted had not yet prepared for the transition to IAS 19 / RR 29 and could therefore not participate in our research.</p><p>The dissertation is written in Swedish.</p>

<p>The purpose of this dissertation was to develop a general model for evaluating multinational supply chains. This model could provide guidelines for process-based manufacturing companies when comparing or choosing between different supply chains in order to make long-term investment decisions.</p><p>Therefore, the authors looked through various measurement, comparison and evaluation theories. The data gained during interviews (case studies) and questionnaires (survey) helped to create a model, which proved to be generally applicable since it occured that tere is no real difference between the evaluation of national and multinational supply chains. Therefore, the model can be applied for domestic as well as for multinational supply chain evaluation purposes.</p>

<p>Purpose:</p><p>The main purpose of this dissertation is to:</p><p>• examine if there exists any interaction between the different motives that companies have for undertaking FDIs and the different forms of FDIs such as acquisitions and green-field investments</p><p>•examine if there exists any interaction between the different motives that companies have for undertaking FDIs and the different types of FDIs such as horizontal and vertical FDIs.</p><p>Method: </p><p>We have chosen to base our research on quantitative data that have been collected through a deductive approach. The method used for collecting data is a questionnaire. The theoretical framework is conducted through studies of books about foreign direct investments.</p><p> </p><p>Conclusions: </p><p>The clearest conclusion that could be drawn is that market-seekers mainly undertake horizontal FDI in the form of acquisitions.</p>

<p>Syftet med vår uppsats är att förklara och dra slutsatser om vad som påverkar revisorns utformning av en oren revisionsberättelse.</p><p>Vi tog kontakt med revisorer på revisionsbyråer både i Kristianstad och i Helsingborg innan vi satte igång med uppsatsskrivandet och förhörde oss om vilka faktorer som de ansåg påverkar utformningen av en oren revisionsberättelse. Revisorerna hade likartade uppfattningar, nämligen att det endast är de aktuella företagsekonomiska orenheterna som påverkar utformningen. Möjligen med tillägg av FARs normer, vilket några av revisorerna nämnde. Vi tror dock att det finns fler faktorer som påverkar utformningen av en oren revisionsberättelse såsom t.ex. tradition, revisionsbyråns storlek och revisorns egenskaper.</p><p>Testet av datamaterialet gjordes med olika statistiska metoder. Med hjälp av Wilcoxons rangsummatest, Korrelationstest, Kruskal-Wallis test och Jonckheere-Terpstra test kom vi slutligen fram till att företagsekonomiska orenheter, norm (FAR), revisorns erfarenhet, revisorns pliktkänsla och revisorns goda vilja är faktorer som påverkar utformningen av en oren revisionsberättelse.</p><p>Det faktum att vi har konstaterat att utformningen av orena revisionsberättelser varierar med dessa faktorers påverkan tyder på att utformningen är ett subjektivt inslag i en annars till stor del standardiserad yrkesroll. Med standardiserad yrkesroll menar vi att det genom lag, norm och praxis är ett hårt reglerat arbete och att det finns lite utrymme för egna spekulationer och slutsatser, åtminstone avseende möjligheten att presentera </p>

<p>The purpose of our essay is to find out if there are any strategies for profit transactions in a group. To realise our purpose we conducted two case studies with interviews. But we can not draw any general conclusions.</p><p>To conduct the research we had to build a theory. In this theory we found motives to do profit transactions and how to do it. We also thought that there had to be some conflicts between the motives and the manager´s interests.</p><p>In our analysis we found that financing the dividend was a strong reason to make profit transactions between companies in the group. But this can depend on that the companies in our cases are holdingcompanies. They do not have any production of their own, their task is just to own stocks in other production companies. We also found that the legal structure of the group could be an important factor to make profit transactions between countries easier. In the theory we thought that tax planning could be a motive to do profit transactions to minimize taxes. In one case they wanted to minimize taxes. This depends on the fact that some companies in the group did very well and had to pay corporate taxes, despite the whole group did not do so well.</p><p>Our conclusions from these cases are that the corpotations strategy with profit transactions primary is to finance the dividend to the shareholders.</p><p>The dissertation is written in Swedish.</p>

<p>The purpose of our essay is to examine if variation exists in the way that auditors try their independence, this so called analysis-model. We will suggest some factors that influence the way auditors practise the analysis-model. The institutional theory predicts no differencies since the normative pressure could be expected to be severe. But we found that among other things people’s qualifications, personalities and audit firm’s size and age influence the way auditors try their independence. The data we collected came from nine different audit firms, where we also made observations from documentations of the analysis-model. When we analyzed this data we used Mann-Whitneys test and regression analysis, and found a significant connection to a large extent in our theory. For example between the size and age of the audit firm and how much time the auditor spends on the analysis-model and between the auditor’s sex and owner/employed and if the analysis-model is done in the beginning or in the end of the commission.</p><p>The dissertation is written in Swedish.</p>