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  • 1.
    Nilsson, Ida
    et al.
    University of Skövde, School of Technology and Society.
    Henrysson, Amanda
    University of Skövde, School of Technology and Society.
    Bokhandeln: En studie om lönsamheten i en enskild bokhandel2012Independent thesis Basic level (university diploma), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Abstract

    Running an individual bookstore is not an easy task. And then to do it in a profitable way is even harder.

    In this study you will read about what matters to the profitability in a bookstore. There are several aspects of this but it may be of interest to know what is affecting most of a bookstore's profitability.

    These three theories were researched by examination of previous research. The theories were then compared to the empirical research of an individual bookstore. Developing the empirical research qualitative and quantitative data collection methods was used. Further on the analysis compared the theories to the empirical research. The results of the comparison were   recommendations to the individual bookstore, and an expansion of a previous theoretical model. The development was named "the bookstore square" which emphasizes the price and assortment materiality in a bookstore and the influencing factors as customers and competitors. This modification makes the model more adaptive to an individual bookstore.

  • 2.
    Nilsson, Ida
    et al.
    University of Skövde, School of Technology and Society.
    Lindgren, Sofia
    University of Skövde, School of Technology and Society.
    Intern kontroll: Inom mindre grossistföretag2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Accounting is a well discussed topic, and an important tool that allows stakeholders and others to interact with the companies. To gain credible reports, the companies require maintenance, activities and monitoring. Wholesalers account for approximately 20% of Sweden's net and is increasing at a steady pace. Few studies on wholesalers are acquired and the internal control has shown to be important for the preparation of the financial statements.

    Therefore the study will be focusing on the smaller wholesaler’s internal control, all the way to the financial statements. Semi-interviews of six firms has been done, and compared against their financial statements. To identify the key elements of the internal control, the Committee of Sponsoring Organizations Framework COSO-model has been used, which consists the following components: control environment, risk assessment, control activities, information and communication and surveillance, monitoring and evaluation.

    The result of the empirical data and the analysis show that the internal control is considered important for the wholesalers, but it only occurs in speech. The practical management is not focused on fixing mistakes and it is shown in the financial reports. Further on the reason why small wholesalers do not focus on internal control are revealed. 

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Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
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