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Purpose: The purpose of our paper is to investigate the attitudes and impacts of the following three stakeholders: the Swedish Tax Agency, banks and audit firms after the abolition of the audit requirement.

Theoretical framework: Theories explaining the purpose of auditing are several. Three of these theories highlighted in Carrington's (2014) book are audit as assurance, improvement and insurance.

Methodology: This essay uses a qualitative method. The data collection includes information taken from seven semi-structured interviews and constitutes the empirical material of the paper. The empirical data is analysed where it is also set against with the theoretical framework.

Empirical: The empirical chapter of this essay introduces the results of the interview, i.e. the respondent's answers, opinions and thoughts. The results show that the respondents have similar views on the abolished audit requirement. Most of them have a positive attitude towards the change and they have also seen an improvement.

Results and conclusion: In our study, we have found that the abolition of the audit requirement has had no significant impact on either audit firms or banks. However, the TaxAgency has been affected. Increased tax errors and tax offences have led to the need for more resources and more control for the the Swedish Tax Agency. The abolition of the audit requirement has reduced the credibility of annual accounts, which has led banks to require companies wishing to borrow money to have their annual accounts audited by an auditor. We have also seen a tendency for small businesses to opt out of auditing to minimise costs

Background: In 2014 a ban was introduced on the progressive depreciation of housing associations. The same year it became mandatory to apply any of the K-regulatory frameworks, a new project developed by the Accounting Board. Housing associations immediately began speculating in the financial impact of the legislative amendment. It was believed that the ban would be characterized by negative results due to higher depreciation costs as well as to the members’ annual fees that would be increased.

Aim: The purpose of the survey was to create an understanding of the financial consequences from the ban on progressive depreciation received for the housing associations, with regard to which of the regulations applied.

Method: I chose to use a qualitative method in the study. By interviewing eight respondents I collected the empirical data which I analyzed with the help of my theoretical framework.

Results & conclusion: My study has shown that those who participated in my research did not feel that the ban on progressive depreciation resulted in negative consequences or that the selection of the regulatory had an impact on what they received for consequences. I have therefore concluded that the selection of the regulations did not affect how the associations was affected by the ban on progressive depreciation. I also came to the conclusion that the economic consequences of the ban resulted in higher depreciation expenses.

We have studied the impact of digital tools on the daily work of accounting consultants. The purpose of the study is to explain how and why accounting consultants use and perceive digital tools in their work. The theoretical framework draws on previous research on the impact of digitalization on the accounting industry, digital tools used in the tasks of accounting consultants, and institutional theory to explain the changes in the accounting industry. The method we have used in our study was qualitative, involving semi-structured interviews with seven participating respondents. Our results have shown that digital tools have contributed to improvements and efficiencies. By implementing digital tools, accounting consultants have been able to reduce manual work and increase automation and integration with various subsystems and accounting software. This has resulted in time and cost savings, as well as improved accuracy. The study also shows that the adoption of RPA and AI technology offers a promising future, freeing up time for more value-added tasks such as advisory services, client interaction, and analytical work. To address the risk of the accounting consultant profession disappearing, the study emphasizes the need for adaptation, skills development, and security in the implementation of digitalization. It also highlights the lack of digital tool training for accounting consultants, with the responsibility for this currently lying on accounting firms.

We have studied Swedish listed companies on the Stockholm Stock Exchange largecap list, which includes the largest listed companies in Sweden. The purpose of this study is to seek connection between the companies' impairment losses on goodwill and significant events. These significant events consist of a change of accountant and CEO. The theoretical frame of reference is based on previous theories on the different ways of management to subjectively assess the need for write-downs. It is not always a management decision that is for the good of the company but may have its own incentives to maximize its own benefit. The method we used in our study has been a quantitative method where we collected data from the companies´ annual reports and quantified it to seek connection through regression analysis. Our results do not give any indication of the relationship between impairment of goodwill and significant events.

Aim

The aim of this study is to explore based on internationally recognised frameworks:

1. how internal control structures are applied in Sweden among different sectors;

2. how organizational size and environment affect internal control structures; and

3. the impact of internal control structures on organizational performance.

Methods

A quantitative method was used in the data collection and analysis. The sample consisted of 1117 organizations operating in Sweden. A mean analysis was conducted to measure the level of internal control structures among different industries, organizational sizes, and different choices of listing in the stock exchange market. Person’s correlation analysis was then used to explore possible correlations between external environmental factors and internal control structures, and internal control structures and organizational performance. Lastly, a structural model was built to measure the impact of internal control structures on organizational performance. The measurements of internal control structures and organizational performance are based on COSO framework’s principles and objectives.

Results

This study gives an insight on how internal control structures are applied across industrial sectors in Sweden, with financial institutions and manufacturing organizations having notably higher levels of internal control structures. Additionally, it provides evidence of the impact external environmental factors have on internal control structures. Furthermore, it shows that organizations that are listed in the Swedish stock exchange market have an equivalent level of internal control structures to those registered in the American stock exchange market. In contrast, organisations that are not listed in the stock exchange market have a notably lower level of internal control structures. Lastly, it illustrates the positive impact the presence of internal control structures has on organizational performance. 3 | P a g e

Conclusion

The results highlight a crucial role the supervisory authority Finansinspektionen (FI) has in regulating the Swedish financial market. They also show that the stability of the Swedish business environment has had a positive impact on the level of internal control structures.

Digitalisering och automatisering har expanderat vilket innebär stora förändringar i hur arbetsprocesser ser ut idag. Syftet med denna undersökning är att undersöka hur digitalisering och automatisering påverkar revisorns roll och relationen mellan revisorer och klienter. Det som undersöks är hur påverkas relationen mellan revisor och klienter i samband med digitaliserings framväxt vilket eliminerar behovet av fysiska möte och ersätts istället med digitala verktyg till exempel Team, samt automatiseringstillväxt som har effektiviserat revisionsprocesser. I denna studie har tillämpats en kvalitativ metod för att undersöka hur digitalisering och automatisering påverkar revisorn roll och relationen mellan revisor och klienter. Anledningen till tillämning av kvalitativ metod i studien är att den ger möjlighet till en djupare förståelse för revisorer och klienters upplevelser och åsikter i samband med digitalisering och automatisering. Vilket bidrar till mer detaljerad analys av ämnet. Dessutom ger kvalitativ forskning möjlighet till flexibilitet gällande frågor som ställs till respektive respondenter vilket skapar en omfattande bild. Studiens resultat framhäver att med användning av digitalisering minskas manuella pappersarbete och allt hanteras digitalt. Detta underlättar för både revisorer och klienter arbetsprocessen och sparar tid. Utöver det automatisering sparar en hel del tid för revisorer med tanke på vissa delar av revisionsprocessen har blivit automatiserad, vilket innebär att revisorns roll övergår till mer rådgivande och övervakande roll. Detta är positiv förändring utifrån respondenternas perspektiv därför att de kan engagera sig mer i klienters verksamhet, vilket kan öka förtroendet hos klienter. När det gäller relationen i förhållande till klienter påverkas mer positiv än negativ med ökad digitalisering och automatisering utifrån klienters perspektiv. Detta effektiviserar och smidiggör samarbetet då det vinner både parterna på. 

The aim of the research is to explore which level or levels of knowledge in the Swedish language can enhance the employment and/or occupational matching possibilities for refugees in Sweden.Methodology: This study conducts a quantitative research approach, Primary data was used, an online survey was distributed among a sample of Syrian refugees (defined as who were born outside Sweden with 0-9 years of residence in Sweden). Non-probability sampling by means of volunteer, snowball, and convenient sampling were used in order to collect the data, 112 valid responses were analyzed using descriptive statistics, reliability, multiple linear regression, multivariate analysis of variance and hierarchical multiple regression analyses.Findings: it is found that the relationships between the knowledge in Swedish language and employment either occupational matching are statistically significant. However, there are no significant relationships between the level of knowledge in Swedish language and employment and occupational matching. Moreover, demographic variables had hardly any influence on the employment and occupational. Nevertheless, the only effect has been observed is between the education variable and employment.Conclusion: Based on the findings of this research, it is detected that the level of the Swedish language does not play a considerable or notable impact on the refugees’ employment and/or occupational matching in Swedish labor market. So, attaining specific level in the Swedish language knowledge does not positively impact the refugees’ employment and/or occupational matching in Sweden.

Aim:

The aim of this study is to understand what strategies are used over time by a company facing a transgressional CSR crisis, in order to regain legitimacy, and towards which stakeholder group these strategies are directed.

Methods:

In order to achieve our aim, Qualitative case study based on secondary data published by Volkswagen as well as news articles were used to identify what strategies the company used over time.

Results:

To be able to answer our aim, different theoretical lenses were used; SCCT response strategies, legitimization strategies, strategy formulation process and stakeholder theory. Therefore, four main different strategies were identified, minimize attribution, blind adaptation to strategy 2025, US differentiation and internal moral reasoning. The former two were addressed to all stakeholders while the latter two were concerned with specific stakeholder groups.

Conclusions:

Strategy formulation process during a transgressional CSR crisis is a complex procedure and literature on crisis management should move away from static frameworks towards a more dynamic understanding of how strategies can come to life. Coupled with the complexity of societal expectations in general, a company might have to adopt the paradoxical approach even for one stakeholder. Lastly, an addition to Situational Crisis Communication Theory is proposed.

Sustainability became a buzzword, where organization strive their products be labeled green and environmentally friendly, these organizations use both loud and silent language to declare that they are committed to sustainability. Food industry is one of industry sector that spend large sum of capital on preparing sustainability report (see Mahoney et al., 2013) but still achieve less result then they report on their sustainability reporting. Often times, transparency is an issue when it comes disclosing information such as what is not being possible or went wrong related to sustainability operations on companies sustainability reports, therefore conducting investigative study that seeks on to what extend organizations develop the content they produce on their sustainability report. It is also equally important that to get an overview understanding on the incentives that drive organizations to develop sustainability work.

Therefore, the aim of this study was to investigate process that organizations undertake, and contents use to develop sustainable reports, to contribute to the understanding of corporate sustainability reporting by examining how organizations work to achieve sustainable business, surfacing what incentives drive them to develop the content they use while developing their sustainable report.

Explorative qualitative research method was used, and due to the nature of the research, inductive reason was adopted. Both primary and secondary data was collected. Primary data was collected through semi-open qualitative interview, where interviewees allowed to interpret their responses more. The study conducted the interview with the head of sustainability or sustainability managers. Secondary data was collected through organizations official websites, where sustainable financial reports was studied well.

Through this explorative research, the study found that the two organizations that used for this study use different guidelines when developing and preparing their sustainable reports. More specifically, the study found that first company targeted nine of the pillars of global sustainability goals where the second company ambitiously targeted all 17 global sustainability goals.

Furthermore, companies develop sustainability issues related to the environment, anti-corruption and, to some extent, workers' rights in the same way, while distinguishing the way they develop human rights and a social relationship. But both companies want to bring about change at international level through their operations.

The study concludes that, companies possess different goals and driving force in their efforts on sustainability work. These companies seem to focus in their fulfillment of these global sustainability based on their strategic growth and more tailored in markets they operate.

Background: In recent studies a lot of attention is drawn to the connection between networking and entrepreneurship. Many scholars consider successful business and networking inseparable. Taking into consideration the topicality of the two notions discussed above the authors of this thesis decided to conduct the research dedicated to these phenomena in the field that interests them most – in the field of Swedish fashion.

Purpose: The purpose of the thesis is to gain a deeper insight into entrepreneur’s experiences to point out the role of entrepreneurial networking in the process of internationalization of a micro-sized Swedish fashion company and to contribute to the research in this field by telling its unique story.

Method: To achieve the purpose of the research a narrative ethnographic research was conducted. This research strategy was chosen because it suits the purpose best by giving an opportunity to get fresh insights into the field of entrepreneurial networking from the point of view of the entrepreneur. The data collected has a narrative nature therefore narrative analysis is used to present it. The methods of gathering the data are face-to-face interview and documents.

Conclusion: we can define the most important role of entrepreneurial networking on the internationalization process of Odeur as an effective accelerator and a tool to fulfil the knowledge and expertise gaps in certain areas through other actors in the network.

Aim:

The purpose of this research is to develop an in-depth understanding on the environmental factors that influence the internationalization of SMEs in an emerging African market environment.

Methods:

The study was conducted by using a qualitative research design. To fulfil the purpose of this research, the researchers adopted the use of a single case study to explain the different aspects of the topic being studied within the emerging market context. The research was supported with primary data obtained directly from the company through interviews and also with secondary data in order to support and compare the results obtained from this research. Results were analyzed using thematic analysis with the use of the NVivo software to represent data collected.

Results:

The main findings of this research indicate the internationalization process of financial SMEs in an African country like Ghana is heavily influenced by the socio-cultural factors in their home market environment and the technological factors in their host markets. Again, it was realized that the internal resources of the firm, particularly the competitive advantage, remained highly relevant and influential in the internationalization process on both markets. Furthermore, it was found that the internationalization process was not only influenced by the firm’s resources or the environmental factors but also by the firm’s organizational internal processes, international activities, level of foreign experiences and firm identity.

Conclusions:

Environmental factors have both positive and negative influence on the internationalization process of financial SMEs in an emerging economy like Ghana. Some factors have more impact on the home market than on the host market and vice versa. In addition, the internationalization process of financial SMEs in Ghana can mostly be initiated and successful when the firm has a market gap or foothold strong enough to sustain competitive advantage in the long run on both host and home markets. More importantly, this unique edge must be buttressed by ample firm resources.

In the spring of 2019, the world received the news that one of the major Swedish banks had been laundering money for quite some time. There has been discussion in the media over the last year about how the bank will be able to move forward after this. A question that has not yet been addressed in the media is how this crisis affects the opinions and actions of the bank’s customers in Dalarna. Earlier research indicates that a crisis in the banking world affects a bank’s credibility to the extent that the customers choose to change banks. To find out if this crisis regarding money laundering has a similar effect, a survey was created, and a total of 95 people answered. Statistical methods were used to get the results, and they show that the general opinion regarding the bank’s credibility indeed was affected, but not enough to make the customers change banks.

Aim: The purpose of this study is to investigate the implementation of training during working hours, and to describe the leaders and employees own experiences of success factors and difficulties that exist.

Method: This essay is designed as a qualitative case study at Kalmar Vatten where semi-structured interviews were conducted. The research study, which is based on the interpretive qualitative approach with a focus on a hermeneutic perspective. The empirical material has been analyzed by an abductive method of analysis.

Result and conclusion: The study concludes that the implementation of training during working hours is about creating a behavioral change and that management must create these conditions and follow up employees experiences.

Suggestions for future research: For future research, it may be of interest to examine how exercise affects the employees physical and mental condition to measure productivity and sick leave. It may also be interesting to study additional companies that have introduced training during working hours.

Background and discussion of problems: The digital transformation is going at a high speed, something that generally affects society and in particularly companies. This digital development also affects accounting firms. Digital tools maintain more space in the audit work, which changes the basis of the audit process and the quality of the audit. Digitization also provides a greater efficiency in the audit process and the quality of the audit. However, digitization causes that many tasks in the audit will be affected in the long term and more resources are therefore needed in form of skills and investment to keep up with the development in audit according to this study.Purpose and the questions of research: The purpose of the study is to gain an increased knowledge of how digitization has affected the audit process and its quality. To achieve the purpose of the study, two research questions are asked concerning the audit process and its three phases, as well as how audit quality has changed thanks to digitization.Methodology and the limitations of study: The study is implemented through a qualitative method in which semi-structured interview with three respondents from established audit firms that form the basis of the study's empirical data. The limitations of study were made by through a interview to authorized auditors. Therefore, it is restricted to those professions that work in audit firms, such as accountants, tax advisers, among others.Discussion and conclusions: The result of this study highlights how the audit process has been affected by digitization especially the planning stage has been significantly affected where this step is no longer done manually but using different digital tools. furthermore the study concludes that much work has not done in both in reviewing phase and reporting. However the respondents claim that the quality of the audit has improved somewhat due to the more digitization i audit firms.

Purpose

The purpose with this study is to find the boarders characteristics attributes from a gender perspective. This study is about investigating and finding how different boarders operate with distribution in terms of gender, but also finding what kind of experiences the boarders have in equality.

Methodology

A qualitative approach has been used with semistructured interviews. The main data consists of five interviews with different respondents who have alot of experiences of board work.

Theoretical Perspectives

The theory part contains economic theories that are relevant based on the study’s purpose and question formulations. The theory section also includes the applicable concepts.

Empirical Foundation

The study’s empirical information is based on interviews. The collected data contains semistructured interviews with five board members. These five board members tell their own experience of board structure.

Discussion

The discussion part contains the authors thoughts about board work and equality that interlock with relevant theories and concepts.

Purpose- The purpose of this research is to identify the influence of motivation (Salary, communication, employee involvement, leadership, job security, career development and recognition, training and development and working environment) on HRM towards the employees’ retention of Indian Gen Y employees working in IT sector. Methodology/Design/Approach- The questionnaire was developed and managed through a google survey and sent to the target population are Gen Y employees who work in the IT sector in India through convenient sampling technique. Based on the availability, the study chooses around 103 Gen Y employees (aged 20-35 years of age) from the Indian IT field. Findings of 103 completed questionnaires were analysed through SPSS 25.0 with the help of correlation, regression and frequency tests.  Findings- Findings proved the significant and positive relationships between the Salary, communication, employee involvement, leadership, job security, career development and recognition, training and development and working environment with employee retention of Gen Y employees in Indian IT industries.  Practical implications- As the Gen Y generation begins to grow in the work environment and baby boomers begin to retire, Gen Y will ultimately take up the positions of Generation X and baby boomers. There is a gap in generation between these generations, human resource professionals and managers will be required to know the characteristics and background of every generation. Hence this study proposes motivational practices which motivate Gen Y employees for retention in the same organization. This study will support managers to execute programs to retain the Gen Y employees in their respective organisations.  Originality/Value- This research contributes to the motivation of HRM on employee retention among IT industries in India.

Background

Business markets often differ from the typical mass consumer markets. The main characteristics of business markets are fewer customers and suppliers who are responsible for the turnover. In the type of environment in which the organizations compete it is a must to concentrate on the long-term investments with the key suppliers. Today’s suppliers work closely with prioritizing, selecting and managing the customers in the market in which oligopoly rules. In these type of markets customers are working towards achieving the supplier’s satisfaction by emphasizing their adaptation-, and cooperation skills, and in this way appearing as attractive as possible for the suppliers.

The aim

The aim of this paper is to enhance the understanding of the type of characteristics of a customer in a business relationship that contributes to a higher satisfaction for a supplier that has a strong market position.

Methodology

In order to accomplish the aim, a qualitative study has been conducted. Literature and articles have been examined and an interview has been conducted in order to achieve a final conclusion.

Conclusion

Customers who meet the supplier’s requirements and needs will be considered to have a better adaptability and will be more likely recognized as a significant customer.

Purpose: The study focuses on assistant nurses who work with dementia accommodation and the purpose of the essay is what motivates assistant nurses to work in elderly care.Method: In order to answer the purpose, a qualitative study has been used. It gives a deeper understanding of motivation and what can lead to inefficiency. Open interview questions have been used to gather information.Grounded theory: It involves gathering information from the different respondents and analyzing it to get a result.Result: Through the empire and analysis, a result is given in this chapter. The result shows that cooperation and appreciation is the reason for motivation. While inefficiency is due to injustice due to colleagues for different reasons. Stress and use of worksheets are also ineffective for assistant nurses.

Purpose: This study aims to increase understanding of the impact of the hybridwork model on employees´ work-life balance in the post-COVID-19 era, while also identifying the advantages and disadvantages associated with this workmodel.

Design/Methodology/Approach: A qualitative empirical study was conducted using semi-structured interviews analysed through thematic analysis with an inductive approach. The search terms included phrases related to the hybrid workmodel, work-life balance, work from home, work from the office, employees, and post COVID-19. Thorough screening of titles, abstracts, and full texts was performed to select studies that met the inclusion criteria.  

Findings: The hybrid work model enhances employees´ work-life balance, encompassing various themes, including flexibility, the work environment, economic advantages, social interaction and communication, technological role, and challenges/boundaries between work and private life. Additionally, advantages and disadvantages were considered in this study. While these themes offer benefits such as flexible time and reduced absences from work and travel expenses, they also present disadvantages such as a lack of ergonomic furniture when working at home, weakened bonds between colleagues, concerns about maintaining a strong organizational culture, and potential decreases in collaboration and cohesiveness in team performance.  

Research Limitations/Implications: This study is limited to ten (10) employees working in white-collar jobs in Sweden, and further research should include bluecollar workers and increase the number of respondents to gain deeper insights and understanding into the impact of the hybrid work model on employees´ work-life balance. Furthermore, the study solely focuses on the perspective and experiences of employees, and it could be beneficial to consider both the viewpoints of employers and employees in future research.

Originality/Value: This study contributes to existing organizational policies and regulations by providing insights into how organizations can improve their support for employees to achieve a healthy balance between work and private life. By highlighting both the advantages and disadvantages associated with this workmodel in the post-COVID-19 era, organizations can better understand the importance of their role as employers in balancing employees' work life balance in the current hybrid work environment.  

This paper examines the effects of Ikea store establishment in Kalmar and Karlstad on the trade and retail inside the two cities, and as well on the trade and retail in the close neighboring municipalities and in further peripheral municipalities in both regions. After the establishment of Ikea store, Kalmar and Karlstad have experienced significant growth in trade and retail. The question, however, is how big this growth is in both cities? And how different locations on different distances from Ikea have been affected? What impact there was on different segments of the retail? How different business branches have been affected? How large the catchment area for the emerging new large-scale retail locations is? These questions, in addition to few others, are investigated in this paper. The thesis starts with an introduction chapter containing a background of the topic, problem description, the investigated questions, the purpose, and the outline of the paper. The next chapter includes the frame of reference which consists of literature review and theoretical framework about the external shopping centers and their impact on retail and regional trade development. It includes also information gathered from previous studies technical reports and other available sources about the subject. The third chapter includes description for the methods used to collect the primary and secondary data needed for the purpose of this study. Then the empirical framework which demonstrates the results of the conducted research followed by analysis and concluded in discussion and conclusion. Mixed methods are used as research strategy in this thesis, and the method to conduct the research is based on telephone interviews for the primary (qualitative) data, and documents and desk research for the secondary (quantitative) data. The gathered data is analyzed and designed in a way that allows the usage of comparative analysis technique to present the findings and draw conclusions. The results showed that new established Ikea retail store outside the city boundaries results with many effects on the city center and on the neighboring municipalities as well. The city center seems not to be affected negatively, but on the contrary positive effects were witnessed in both regions, these positive effects are linked to the increase inflow of customers from the external retail area which is known as spillover effect. III On the other hand, the neighboring towns and municipalities are more negatively affected especially with the trade of con-convenience goods as the consumers in these towns and municipalities start to go to the area of Ikea and the large external retail center to do their purchasing, the substitution effect is then said to be occurred. Moreover, the further far municipalities do not seem to be significantly affected by the establishment of Ikea. These effects whether positive or negative could be monitored by looking to few trade parameters such as the turnover, the sales index, and the consumers’ expenditure, these parameters can be very useful to measure the developments and changes in the trade and retail in a given place. 

There are countless decisions that companies and their managers face every day. For the companies to succeed and reach maximum profitability, making good decisions is essential. To do that, accounting information can have an essential role in the decision-making. There is a theoretical idea of what role accounting information should have, but the question is how well it works in practice. Is the accounting information of use in the decision-making process?

The following made us interested in seeing how accounting is used in practice and investigate how useful accounting information is perceived in the decision-making process. Earlier studies identified that a problem in SME companies was that owners and managers do not find the accounting information useful while making decisions. Therefore, our study focuses on if factors such as education influence owners and managers use of accounting information.

The study applied a qualitative method and was implemented by six interviews with respondents from different companies. From our empirical material, the accounting information was found to be useful in the decision-making process. However, the decision made, cannot be described as rational as theories suggest it should be. Most owners and managers try to use accounting as facts in their decision but on some occasions, the decision is based more on intuition. We could also draw the conclusion that the accounting used most was external accounting and that factors such as education can have a positive effect on the owners and managers use of accounting information.

Sustainability is a subject which has got a lot of attention during recent years. Demand for businesses to take responsibility for the environment are rising as customers want more information about how companies work with environmental sustainability. It is mandatory since the year 2017 for large companies to disclose this information but for small companies it is still optional. The transport industry has a heavy impact on the environment but is still necessary in modern society, which makes it an interesting industry to study. The purpose of the essay is to examine Swedish transport companies view on sustainability disclosure and how it compares to environmental regulations. The method used in this essay is a qualitative method with four semistructured personal interviews and ten structured telephone interviews.Key findings are that the companies that take part in this essay present sustainability to their customers through reports but not in the financial statement. Sustainability disclosure is not perceived as an issue, environmental regulations such as the new Euroclasses have higher affect on the companies. The most important stakeholders for the companies are the customers, which makes customer relationship valuable.

The purpose of this study is to examine which possibilities and risks an event consider when

they are entering a sponsorship agreement. The results show that the possibilities that were

identified as the main part in a sponsorship agreement for the events included liquid assets or

services. A second possibility that were identified is the sponsorship activation that the

sponsor does which can create an additional value for the event towards their participants and

spectators. A third possibility that was identified in this study was that the brand image

transfer from the sponsor to the event makes it possible for the event to achieve image related

advantages. A fourth possibility, which the events are not fully maximizing, is the opportunity

that comes with co-branding outside the context of the events. The main reason for events to

enter sponsorship agreements is not primarily to strengthen their brand image, other

advantages that the event seeks are seen as the main reasons for the events to enter a

sponsorship agreement. Therefore the events are not fully maximizing the opportunities that

brand image transfer offers.

The risks that events recognize in a sponsorship agreement primarily consist of image-related

risks. A risk is that an undesired brand image transfer may transfer from the sponsor to the

event and that the events has a hard time to effect any harmful activities that the sponsor may

do outside of the sponsorship context, which can harm the event by negative associations.

Events acknowledge the risks in a sponsorship agreements and one of the events in this study

says that a sponsorship agreement consists of many risks but that they need to take some risks,

because without any sponsors the event would be very dull. Despite the risks, the events are

entering sponsorship agreements because the possibilities outweigh the risks they are taking.

The events in our study was chosen because they are some of the biggest and most wellknown

events in Sweden that occur at a yearly basis, and additionally because they were

considered to have knowledge and experiences about the possibilities and risks that comes

with agreeing sponsorship deals. Qualitative method was the methodological choice of this

study and we used semi-structured interviews to collect data and to learn about the

experiences that our respondents had in the area of which possibilities and risks events are

considering when entering a sponsorship agreement.

Society places demands on companies to act responsibly and to include CSR reporting in the annual report. Within the clothing industry, there are significant challenges linked to the social dimension of CSR, especially when it comes to following ethical guidelines for employee rights, health and safety. This study focuses on five companies in the clothing industry and aims to investigate how large companies socially impact both the environment and society, with particular attention to employee working conditions, the supply chain and the local environment. The study deals with four central questions about how these companies communicate and argue about CSR, which stakeholders they strive to influence,and how this relates to practical events, such as scandals. It is a qualitative study based on peer-reviewed articles and reports from subject matter experts, including annual reports and previous research in the field. The data collection has been coded for each company and to facilitate answering the research questions.The conclusion shows that the scandals make clear the lack of human rights, the existence of sexual harassment and that some companies refuse to pay salaries. It also appears that the content of annual reports on the social dimension of CSR does not always correspond to reality. The study is limited to five companies in the clothing industry. For future studies, it is recommended to include more industries and companies, as well as to consider field studies in Asia to deepen the understanding of the social dimension of CSR.

The fashion industry is one of the industries with the greatest negative impact on the environment. Due to the fashion industry’s influence on the climate, the industry is exposed to a lot of pressure from the media and other stakeholders. This means that organizations in this industry must take greater responsibility for reducing their environmental impact and thus the sustainability report becomes a tool for organizations to communicate their social responsibility to their stakeholders. Previous research shows that there is a clear link between the design of sustainability reports and isomorphism. The purpose of this study is thus to investigate how homogeneity arises in designing sustainability reports for companies in the fashion industry. Three Swedish fashion companies' sustainability reports has been analysed with a qualitative content analysis to identify which types of isomorphism that can be linked to these. The study shows that the main reason why companies have become homogeneous in their sustainability reporting has to do with coercive isomorphism, followed by normative and mimetic isomorphism. One of the companies also has a noticeable influence on the other two companies on several points, linked to the sustainability reports

Internal control is something that’s grown more important for enterprises to keep in mind. The community is increasingly affected by the IT-development which demands a bigger degree of security. Enterprises needs to make sure that their systems are up to date and secure enough to keep it safe from unauthorized to take part of sensitive information. Internal control can exist in a major part of the work. If an enterprise have a goal for no harm or serious injury at work, internal control is necessary to reach that goal.

The purpose for this essay is to examine how five different departments of Trafikverket practices internal control. How internal control is described. How the guidance from the managements is described and how it reaches the rest of the enterprise. This will lead to a proposal of improvement of the internal control at Trafikverket.

We focus our frame of reference on the COSO-model and its five components. The components included in the COSO-model are control environment, risk valuation, control activities, information and communication and monitoring.

The essay is a case-study of Trafikverket. We have chosen a qualitative method and interviewed five respondents from the different departments on Trafikverket. The respondents we interviewed works with internal control in their everyday work or have a god insight in the subject. We used a semi structured interview guide with questions based on the COSO framework.

The results from our study shows that it exist big variations between how the departments work with internal control. It emerged that there are new guidelines for how the work should be done. This makes it necessary with education to implement the new ways to work. How the departments use the COSO-model varies. Some of them have incorporated the model in their new ways to work others have never heard of it.

The conclusion of our study shows that the COSO-model and it´s components contribute to a functioning internal control. Implementing the components is important and the most important feature to good internal control is the corporate management. Education within the enterprise is the most effective way to inform the staff about the model and to implement it.

Aim:

The overall aim of the thesis is to describe and understand how Vietnam-based

management consulting SMEs retain organizational knowledge in cases of employees’ departure

and further develop strategies for knowledge retention.

Methodology:

Qualitative research via semi-structured interviews in 2 Vietnam-based

management consulting SMEs (1 medium-sized company and 1 small company) was conducted.

Findings:

Knowledge retention is still a rather new concept in the Vietnamese context,

interestingly, however; some knowledge retention initiatives have been unconsciously

implemented by Vietnam-based management consulting SMEs. Small-sized companies, which

suffer more from resource scarcity in terms of human, finance, time, tend to be less active in

knowledge retention than medium-size companies. More efforts have been put in retaining tacit

knowledge by management consulting SMEs in Vietnam. Among the factors influencing

knowledge retention, leadership is seen to be the key factor to decide the successful

implementation of knowledge retention of Vietnam-based management consulting SMEs.

Vietnamese culture is also found to have indirect impacts (either positive or negative) on

knowledge retention through other factors (leadership, organizational culture, personal attitudes),

however the effect of national culture on knowledge retention varies from firm to firm, largely

depends on SMEs’ leadership.

Practical implications:

Considering the important roles of leaders in the implementation of

knowledge retention, training on leadership skills is highly recommended. Furthermore, trainings

on interpersonal skills and personal attitudes towards knowledge retention also need attention.

On top of that, it is essential to build up an organizational culture that facilitates knowledge

retention and provides appropriate organizational supports (affordable IT systems that suit

SMEs’ needs, extrinsic together with intrinsic rewards). Last but not least, knowledge retention

activities are recommended to be integrated into daily operations to cope with the issues related

to time constraints faced by management consulting SMEs.

End of signal has just passed. The team you work for has just won the championship, and you

as sport director hailed as a hero based on your ability to build a successful team. The season

after looks differently, you are painted as guilt and the association begins to lose patience.

The pressure of external stakeholders grows and it ends with the association choosing to fire

you. Another scenario is the feelings that the excessive workload will be your failure, which

will let you resign from your service as sports director. Being a sports director in a

performance-based world places high demands on you as an individual, both holding

knowledge about Ice hockey, but also to handle for example economic and legal issues.

Almost half of all sports directors have become unemployed or stopped themselves in recent

seasons. It becomes clear that the role and the requirement image become complex. That

reason makes it interesting to explain this problem.

The study has been conducted by making

qualitative interviews with the selection of sports directors in SHL and Hockeyallsvenskan in

Swedish elite Hockey. SHL (Swedish Hockey League) is the highest league and

Hockeyallsvenskan is the second highest league in Swedish Elite Hockey.

The purpose of this study has been the sports leaders’ explanation for the high turnover in

SHL and Hockeyallsvenskan in Swedish elite Hockey.

The purpose of this study has developed two issues that will form the basis of the study:

1. What are the factors behind the high turnover of the sports directors?

2. Is the responsibility of the associations or the sports directors for the high turnover?

The result of this study shows that there are combinations of different factors that are behind

the high turnover of sports directors in Swedish Elite Hockey. One factor is the diffuse

requirement picture from the association on what is expected of the sports director. The

sports director’s role in the organization is not clear enough. This leads to a collision in which

the associations have not identified the skills required in the role. Furthermore, there is a lack

of continuity and long term relationships with the associations where confidence in the sports

director immediately reduces in the event of non-sporting results. The result also shows that

the impact of external factors, combined with excessive workload, leads to terminations in

the profession. Finally, it may be noted that the role of sports director requires good

competence in matters that are included in the role of a chief. The lack of competencies

within the management leads to difficulties for the sports director to handle the issues that

include tough decisions.

Syftet med denna studie är att undersöka nyföretagares motivgrund för val av företagsform avseende formerna ekonomisk förening och aktiebolag. Syftet är också att söka belysa några av de skillnader i bemötande som finns gentemot företagare vilka bedriver sina verksamheter i formerna ekonomisk förening respektive aktiebolag. Bakgrunden till studien är en rådande uppfattning om att ekonomiska föreningar ibland inte bemöts och behandlas på samma sätt som andra företagsformer vid kontakt med intressenter. Många ekonomiska föreningar är verksamma inom den s.k. sociala ekonomin och då den sociala ekonomin i Sverige är en växande sektor, både vad gäller antal sysselsatta och omsättning, där den sistnämnda uppgår till ca 350 miljarder om året, är ämnet intressant att undersöka. 

I studien genomfördes djupintervjuer med företagsrepresentanter från åtta ekonomiska föreningar samt sju aktiebolag samt ett företag med erfarenhet från bådadera. Respondenterna fick bl.a. besvara frågor med avseende på vilka motiv de haft för valet av företagsform, hur de upplevt bemötande från intressenter samt vilka för- och nackdelar de upplever sig ha fått av sitt val. 

Från svaren framkommer att flera av de som driver ekonomiska föreningar gör detta för att de känner att det är bra alternativ om man vill driva företag tillsammans samt om man vill ha en, vad de uppfattar, mer demokratisk form för sitt företagande. Formen sågs också som ett hjälpmedel för att skapa delaktighet och ett bättre samarbete. Med formen ekonomisk förening kom även nackdelar som inte upplevdes hos aktiebolagens företrädare. De främsta nackdelar som framkom var att vissa intressenter, t.ex. banker och kreditinstitut bemöter ekonomiska föreningar med skepsis; det finns en osäkerhet kring vad formen medför och innebär. Det framkom även att viktiga intressenter och aktörer har en okunskap om ekonomiska föreningar vilket kan påverka bemötandet negativt. I vissa fall lämnar inte affärssystem och rutiner något utrymme för att hantera ekonomiska föreningar.

International research has shown that annual reports are not an obvious source of information för private investors and their investment decisions. In Sweden there is a limited amount of empirical data that shows how this is represented in the swedish stock market. Because of this there is also a lack of empirical data that shows if there is a correlation betweeen the use of and opinion on the relevance of annual reports and the individuals background within economy or business

A survey was made to gather answers to these questions using members of Sveriges Aktiesparares Riksförbund and the local branch Falun/Borlänge. The results show that annual reports neither can be categorized as important or unimportant withing this group. The respondants in this survey seem to prefer to use more than one source of information when it comes to investment decisions. The results indicate that annual reports can be considered a relatively important part of this bigger context as one of many sources of information. In addition to this, it seems that a person that either have a relevant education or occupational experience value annual reports as more important than those without this background.

Introduction

: It has become increasingly difficult to protect personal data due to the rapidly evolving technological development. Personal data flow between countries to a large extent, which requires more coherent data protection within the European Union. In May 25th 2018, a new EU regulation will come into force. The regulation will apply in all EU member states and is called GDPR, the General Data Protection Regulation. The regulation will contribute to an increasingly rigorous handling and processing of personal data and hence strengthen the individual's integrity. How the change of law will affect business's marketing efforts is a matter that has emerged.

Purpose:

The purpose of this bachelor thesis is to gain knowledge of how companies adapt to the change that GDPR entails and whether changes need to be made in corporate marketing efforts due to GDPR.

Method:

The bachelor thesis is inductive and the empirical material is collected using qualitative interviews. A total of nine interviews have been conducted, three mail interviews and six telephone interviews. The companies that have participated in this study works with marketing and handles personal data.

Results:

The interviewed companies in the study do not believe that their marketing will be significantly affected. Some companies have and will change certain parts of the communication to the customer, such as changing member terms, clearing personal information, and changes in email and newsletters. In order to get GDPR compliant, most companies educate their employees and clean and enhance their registers.

Corporate social responsibility is a diffuse concept. The term has been successively developing for a long time but has only experienced a significant boost in just the last few decades. The internet has been a contributing factor and because of the advancement of it, has made it easier for companies (generally) to display their responsibility to society.

The Swedish state is trying to gain control of the Swedish gambling market, as the number of so-called unregulated companies is increasing. The unregulated gambling companies are companies based abroad but also target the Swedish gambling market and the regulated gambling companies are companies that are responsible before the Swedish state. The unregulated gambling companies are not restricted by the laws and regulations that apply to the regulated gambling companies and may therefore circumvent them. This fact means that consumer protection cannot fully be guaranteed and it is therefore appropriate for gambling companies to ensure that consumers are assured of a sound market. Then both the communication of corporate social responsibility and the actions towards corporate social responsibility can play an important part.

The purpose of this paper is to investigate how the contemporary Swedish gambling market affects the regulated and the unregulated gambling companies´ approach to corporate social responsibility and their communication of corporate social responsibility (as well as the legitimacy that follows). A quantitative survey has been conducted, sending out mails to a whole population of the regulated gambling companies and a selection of the unregulated gambling companies.

The study showed that both the regulated and the unregulated gambling companies have a positive view of corporate social responsibility and both the regulated gambling companies as well as the unregulated gambling companies believe that the abolition of the gambling monopoly would contribute to a better gambling market.

Corporate social responsibility plays an important role of both the regulated and the unregulated companies, but if the gambling monopoly is abolished, the general approach to corporate social responsibility will improve as unserious gambling companies disappear from the market.

Corporate Social Responsibility (CSR) have progressed from a focus on ethics to performance and thus working as a strategic tool for differentiation and it is today well recognized for companies to use CSR with the assumption that this will generate a competitive advantage. While CSR has been proved to create added value to the brand of a company there is also demands from consumers that companies should engage in Corporate Social Responsibility. However, the lack of awareness from consumers about companies CSR-initiatives have been observed, which can be considered as problematic due to companies’ investments in CSR and if these initiatives thus are taken into consideration while evaluating companies. The purpose of the study is to explain whether and how CSR influence consumers’ attitudes towards the brand of a company and if this implies added value. To achieve the purpose a quantitative method were used and surveys were sent to students of Dalarna University and 682 respondents fulfilled the survey. The findings demonstrate a low degree of awareness, but worth noticing is that consumers with a higher degree of awareness present more favorable attitudes towards the company. These attitudes proves to generate intangible values for companies engaging in CSR and which is theoretically explained to imply brand equity. In conclusion the study reveals that CSR can be used by companies in branding purposes, still consumers’ lack of awareness about companies’ CSR-initiatives is found as a limiting factor.

Aim: The aim of this study is to analyze why consumers follow retail companies on social media i.e. which consumer motives are the most common.

Method: The study has conducted a deductive approach and a quantitative method for both data collection and analyzes.

Findings: The findings show that the most frequent consumer motives for following retail companies on social media are to "find discount codes / offers", "find information about the company and its products", "find news and information about product launches" and "get inspiration from what companies posts online”. No significant differences in motives could be found between different sectors or demographic variables among consumers. The four mentioned motives above were the most common ones among the respondents regardless of gender, age or company sector.

Suggestions for further research: proposals for further research could be to perform a qualitative study with the same purpose and research questions as this one. That could contribute to the gain of deeper information and knowledge in this area and could be a complement to the results from this study.

Social media have for a long time been perceived as irrelevant as a marketing tool in industrial markets. One reason is the perception that customers are not available on social media, and therefore there is no reason for industrial companies to market through these channels. The growth of the Internet has however changed this, and social media have become a crucial tool in industrial marketing. Even though the usage of social media is growing in industrial markets, it is still uncertain how industrial companies can use social media in marketing.

The purpose of this study is to explain how industrial companies can use social media. The study is defined to how eight swedish industrial companies use social media, including users, target groups and platforms. Eight interviews have been conducted with representatives from eight industrial companies, all of which are responsible for handling the social media.

The results from the interviews show that industrial companies can use social media for lots of purposes, and not only marketing for customers. The collected data shows a huge variation in the different kinds of users that the companies use on social media, and also a variation in areas of use, platforms and target groups. The study also indicates that the traditional marketing could have a positive impact on the response in social media. This could mean that social media can be successfully used in combination with the traditional marketing. In all of the interviews it is clear that social media will have an increased importance for industrial marketing in the future.

Background & problem: For the financial year of 2014 companies are forced to implement one of BFN’s new accounting regulations. These accounting regulations are: K1, K2, K3 and K4. We have chosen to focus on the mid-sized companies that fall within the framework of K2. These may choose to report either in accordance with K2 or in accordance with K3. The primary difference between these regulations is that K2 is rulesbased while K3 is principlesbased. A principlesbased framework is built on individual interpretations and assessments while the rulesbased framwork is covered by detailed rules. We have, because of this reason, submitted the following questions:

 What are the determinants that have influenced the choice between K2 and K3?

 What choice has Sweden’s medium-sized companies made with regards to K2 and K3?

Purpose: To explain which determinants that affects the choice between K2 and K3.

Method: In an attempt to try and answer the problem the authors have used a quantitative method with a deductive approach and secondary data from corporate financial annual reports have been gathered. We did hypothesis tests with the help of confidence intervals to see if the variables firm size, debt ratio, the amount of long-term debt and the industry affiliation was able to explain the choice between K2 and K3.

Result & conclusion: The results of our study show that the factor that affects the accounting choice is industry affiliation. The outcome of the survey was not as we had expected when only one of our four hypotheses could be accepted. We think that a reason for this might be the limited sample of the study. The study has focused only on the variables of corporate annual reports. One can imagine that there are additional factors that influence companies' choices such as bonus plans.

Retail business is expected to face a major challenge in the coming years. This is because digitalization is growing rapidly, and e-commerce is increasingly competing against traditional stores. It requires innovative thinking of companies to be competitive.

To meet the challenge, I mean that impulse purchases can be used as a competitive advantage for retail companies. This study has therefore taken its starting point in the phenomenon impulse purchases.

The study focuses on a female perspective since women are more inclined to execute impulse purchases.

The purpose was to contribute to increased knowledge of the factors that may be crucial when Swedish women do impulse purchases. The study's empirical gathering consisted of a group interview and three individual interviews. These interviews were based on an analysis model developed by the study's literature review.

In summary, three factors from the study's analysis model that could be shown to be influential in impulse purchases

. These are shopping environments, offers and companies while shopping. Even additional sale and age have been shown to be significant for impulse purchases.

Background: January 1st 2014 a new accounting framework was introduced, known as “K-regelverket”. The framework contains four categories, K1, K2, K3, and K4. Small companies can choose to follow either the K2 or the K3 framework. When choosing between K2 and K3, small companies often request advice from auditors.Purpose: The purpose of this study is to understand and to explain what factors that are influencing the auditor´s recommendations to small companies in their choices between K2 and K3, and to explore and describe the auditor´s role in these choices.Method: The qualitative method of semi-structured interviews has been applied with auditors from PwC, Grant Thornton and LR revision. The study has had a deductive approach.Results: The study shows that the auditor plays a decisive role in the choice between K2 and K3 for small companies. The auditor’s recommendation to small companies in the choice between K2 and K3 is influenced by several factors. The factors identified are the company’s balance sheet items, company’s size, stakeholders, line of business and phase. The company’s balance sheet items and size has the greatest impact on the auditor’s recommendation.

The author has studied Lean and Transformative leadership in the real estate industry. The purpose of this study is to seek a connection between the company's own will to lean and transformative leadership within the organization. The various ranks within the organization that have been studied are employees, firstline managers and the management team.

The theoretical frame of reference is based on previous research in the subjects Lean and Transformative Leadership. The method for this study is a case study where and triangulation of data has taken place. Results give indications that it would be favorable from the organization's perspective to adapt to Lean and atransformative leadership.

The study contributes to an understanding of how a company in the housing industry can reason within the organization regarding Lean and Leadership, and what the benefits of a Lean approach can be. 

Background: In 2020, the world changed as a global crisis occurred, Covid-19 spread around the world (WHO, n.d.). The Covid-19 pandemic forced large parts of society to change and adapt their activities to government restrictions. In sport, this meant that supporters had to watch and interact with their teams via various types of media instead. This meant that sponsorship and networking suffered as exposure and the opportunity to communicate between business and consumer disappeared. The ever-changing climate means that sports marketing needs to find ways to be accessible to all potential customers to enable the exchange of value (Kotler et al., 2017; Ristevska Jovanovska, 2020). Elite sports clubs quickly had to adapt to this new reality.Purpose: The purpose of the study is to investigate how LHC manages the Covid-19 crisis from the marketing perspective of an elite sports club.Method: The research design applied was a case study to enable data collection and description of LHC. We applied a qualitative method in the form of semi-structured interviews and thematic analysis to gain a better understanding. We then complemented the data collection with a questionnaire to deepen the analysis.Findings: The study contributes to the understanding of how an elite sports club has been affected and changed its sports marketing in the context of the crisis. It provides lessons for how elite sports clubs implement changes and collaborate with each other to facilitate during a crisis. In the future, elite sports clubs in football, handball, and floorball, among others, will apply innovative lessons from the study.

The aim of this study is to explain how professional female athletes experience gender

differences in sponsorship, and if these differences have had any effects on their performance.

This study is based on seven interviews with Swedish women who are active on a world class

level in their chosen sports. The theoretical frame of this study is founded on the concepts of

gender, social role theory, homologous reproduction theory, congruity theory and social

identity theory, which can describe why a sponsor prefers to sponsor male athletes rather than

female athletes.

The results show that professional female athletes experience differences in how sponsors use

them related to marketing. Women experience that sponsors prefer male over women

characteristics and therefore support the male athlete more, thus resulting in a gender inequity.

Women in general find it difficult to talk about their experiences regarding sponsorship and

they avoid questioning sponsors regarding the differences experienced.

The conclusion, is that the

hegemonic masculinity, related to gender theory can be recognized

within sponsorship and as long as athlete women are afraid to speak up and express this, the

differences will never be acknowledged.

This study aims to investigate how the relationship between a football player and a sports agent function and look like in Sweden and how it possibly could be improved. The relationship between a football player and a sports agent is a central and important part in the world of football, a part which does not get the right amount of attention. Previous research in this field is also difficult to access, which is why this study is made. The study is of a qualitative nature in which semi-structured interviews were designed to obtain empirical data material. The relationship between said parties is based on a mutual trust where the sports agent’s purpose is to handle the administrative matters as contract negotiations, while the football player’s main focus is to perform in his sport/football games. The power in the relationship is relatively evenly distributed. The sports agent has a central role regarding the administrative matters, on the other hand it is the football player who makes the final decision because it can have an impact on his life and career.  Conflicts of interest are something that can arise in the relationship between the football player and the sports agent, a conflict of interest which could be based on various reasons, such as financial conflicts or conflicts based on a lack of time and availability for their client (football player) because of the number of clients that the sports agent represents. In order to possibly improve the relationship between the football player and the sports agent, relationship marketing and its basic concept can be applicable. A concept that implies that one party involves the other and has the other partner in mind in the event of situations and where it’s an even distribution of the decision making in the relationship.

This study aims to test the relationship between a company’s CSR approach and the effect this phenomenon has on different employees' key behavioral and attitudinal outcomes, such as performance, fellowship, loyalty, and turnover. Furthermore, it will be tested throughout this study the possible moderating and mediating role of organizational pride and organizational identification concepts, respectively. This study takes place in Uruguay.Design/methodology/approach – The research approach was an empirical study of a multinational company with its Americas finance Hub based in Uruguay, applying for this a quantitative analysis. An online questionnaire was distributed to employees of The Company´s Hub collecting 116 valid responses. After that, the data was meticulously analyzed using the structural equation modeling method.Findings – The CSR perception of employees was proven to have a positive relationship with employee’s fellowship and loyalty, as well as a negative relationship with their turnover. Moreover, organizational identification was proven to be a mediator between the perceived CSR and three out of four employee outcomes. The moderating effect of the variable Organizational Pride could not be statistically proved.Practical Implications – CSR is a topic that is discussed nowadays on almost every table. Many companies in all parts of the world are implementing responsible policies. Despite the underlying reasons, this study reveals that these actions can bring positive indirect results for companies, through the channel of their employees’ outcomes.Originality/value – This novel research, provided with a robust theoretical framework, expands the academic knowledge barrier by proposing and effectively testing the mediating role of organizational identification between the perceived CSR and the outcomes mentioned above, as well as reaffirming the relationship between these variables.In addition, the unedited results that come to light in this paper are the first in the area, targeting the Uruguayan population. This investigation is expected in the future to serve as a research trigger of the area in the sample country.

Swedish football has a strongly rooted club culture based on non-profit involvement, amateurishideals and democracy. During a long time, however, football has largely undergone acommercialization process in which elite football is increasingly controlled as a company and theeconomy is becoming increasingly important. This has created a debate about the 50+1 rule thatprevents private investors from buying Swedish clubs. The supporters care about this rule andduring the early 10s the question of a deregulation was up in the Swedish Sports Confederationsmeeting but the supporters protested and the rule remained.The supporters' opinion on the issue is thus clear, which leads us into our purpose. We want to findout how leading organizations in Swedish football and Swedish elite football clubs view theSwedish club culture and club structure, as well as what consequences they believe exist ofretaining and removing the 50+1 rule, respectively. To conduct the study, a total of seven interviewswere conducted, with five club managers in Swedish elite football clubs and one each withrepresentatives from the Swedish Sports Confederation and Swedish Elite football.The study has given us clear answers to what opinions these respondents have about the Swedishclub culture and the 50+1 rule, but also about the Swedish football structure. The study revealscriticism of the Swedish structure and also how the pandemic has been handled and mostrespondents demands changes in the structure. The study hopes to be able to contribute as a basisfor such possible changes and we hope, to be able to increase the understanding of different actors'perspectives on highly current issues.

This paper addresses the two opposing extremes of standardisation in franchising and the

dynamics of sales in search of a juncture point in order to reduce franchisees’ uncertainties in

sales and improve sales performance. A conceptual framework is developed based on both

theory and practice in order to investigate the sales process of a specific franchise network. The

research is conducted over a period of six weeks in form of a customised sales report

considering the sales funnel concept and performance indicators along the sales process. The

received quantitative data is analysed through descriptive statistics and logistic regressions in

respect to what variations in the sales process can be discovered and what practices yield higher

performance. The results indicate an advantage of a prioritisation guideline regarding the

activities and choices to make as a salesperson over strict standardisation. Defining the sales

funnel plus engaging in the process of monitoring sales in itself has proven to be a way of

reducing uncertainty as the franchisor and franchisees alike inherently gain a greater

understanding of the process. The extended knowledge gained from this research allowed for

both practical as well as theoretical implications and expands the knowledge on standardisation

of sales and the appropriateness of the sales funnel and its management for dealing with the

dilemma between standardisation and flexibility of sales in franchising contexts.

Developments in the digital world have created a significant increase in the use of social media platforms. Being connected to social media is a part of most individuals lives. This is allowing companies to use social media platforms for their marketing purposes. One very common thing is to use influencers as a marketing tool to reach out to a wider audience of customers. This strategy is called influencer marketing. The questions answered in this study shows how companies can work to achieve their goals by using influencer marketing.

The study has been based on a qualitative method to be able to analyze patterns, connections, and similarities between obtained empirics and theory. Empirics has been collected through written conversations and consists of three respondents, all with different experiences of influencer marketing.

Above all, the results show that transparent and active work is essential to have positive effects on influencer marketing. It is also evident that some marketing literature does not match the collected empirics. Based on this, the study contributes to an enlarged understanding of the importance of the company's working method in influencer marketing while explaining how a company can work to accomplish positive effects of influencer marketing.

In order to be able to be a professional athlete in Sweden today, resources are needed and therefore sponsorship from companies has come to mean a large part for many individual athletes' careers. However, it is quite uncertain what is required of an individual athlete for companies to want to cooperate with them and with sponsorship comes risks for the company. The purpose of the study is to investigate which goals and motives companies have to sponsor an individual athlete and why they choose to sponsor them. Why the essay focuses on an individual athlete is because previous research has shown that it is more difficult for individual athletes than team athletes to live as professionals because of scarce resources.    The study has applied a qualitative method in which six interviews have been conducted with companies that sponsor individual athletes. Following the completion of the study, we can explain the companies' goal of sponsoring individual athletes as follows: Increase sales, develop and strengthen the company's brand and image and increase brand awareness. Even association and exposure are two more goals that have been identified. Corporate motives to sponsor individual athletes can be explained by the study with the image of sport.

Motivation level is not constant but varies with organizational changes. During the90th century significant changes such as new organizations and job roles emerged.Because of this there is a need for research on motivation. The purpose of thispaper is to conduct a discussion around what the research results show on multiplemotivation factors impact on an individual's motivation. The purpose has been metthrough literature studies, which in turn has been done through the acquisition ofvarious scientific articles dealing with factors of motivation and their impact onindividuals. This material has then been critically examined and analyzed. Theanalysis of the collected material shows that there is no single answer to when andhow multiple factors of motivation are the most productive for the individual. Theessay has shown that multiple factors of motivation can reinforce each other andhave a positive impact on the individual's performance. At the same time,however, it has also been shown that multiple factors of motivation can workcounterproductive and instead worsen the individual's performance. This can inturn lead to the individual experiencing stress and a deterioration of satisfaction. Amodel has been presented in this paper, highlighting how multiple factors ofmotivation can relate to each other. The model is originated in goal-framingtheory, a theory that describes the image of a painting. In the main frame theindividual positions the main motivating factor. In the background frames isplaced less important factors. How factors in the main frame interact with thefactors in the background frames depends, according to the model, on the situationand the kind of factor that is in the main frame. In some cases there is a successfulcombination of factors, which will enhance motivation. In other situations, theremay be less successful combinations that have a negative effect on the motivationlevel. The conclusion of the essay, therefore, is that there is a need of moreresearch on motivational factors to determine how they interact with each other.

E-commerce is challenging the traditional trade in physical stores. Sales growth in the consumer goods trade has stopped while e-commerce continues to grow. Companies can use customer experience strategies in response to the challenge of remining profitable and avoiding a so-called store death. From a retail perspective, this study investigated how companies use customer experiences in physical stores. The study has identified several customer experience strategies applied by the companies but also why they chose to apply these strategies. It appears that the staff has a significant importance in the store and is likely to be an important factor as to why customers continues to buy their fashion goods in physical stores.