<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>

<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>