Four years have passed since January 1996 when retail competition was introduced in the Swedish electricity market. These years have been characterized by a rapid restructuring of the electricity supply industry through ...

Forskningens syfte är att närmare studera motiv till, utformning och funktion av regional logistiksamverkan och möjligheten att utveckla regionala logistikcentra. Av speciellt intresse är att identifiera nyttan av regional ...

This paper reports the results of a survey study regarding the attitudes towards the Network Performance Assessment Model (NPAM). The NPAM is a revenue cap regulation model that has been developed to evaluate revenue ...

Contemporary business society shows many examples of industrial customers that manage their smaller, dependent suppliers by using bureaucratic mechanisms. The restrictions these control processes put on the suppliers´ ...

This study investigates the advantages of investing in plants for cogeneration, i.e. combined heat and power (CHP), when the heat is utilized for district heating. A focus is set on Swedish municipalities. The demand for ...

This paper is concerned with users’ perception of human resources disclosure in corporate annual reports. The disclosure of intangibles and human resource disclosure in particular, are often described and thought of as ...

Habitual entrepreneurs building complex business structures are despite of their importance and media exposure little researched. Our paper has this category in focus and our research questions besides the entrepreneur ...

This article combines the areas of mergers and acquisitions (M&As) and management accounting and control systems (MACS) by developing a tentative model that shows the important variables and how they determine MACS’ ...

Abstract. This paper presents an exploratory study of factors that lead to inconsistent application of International Financial Reporting Standards (IFRS). We study the reasons for diversity in implementation of IFRS. The ...