Purpose: The purpose of this study is to find out how much influence underlying factors have in connection to the internationalization of Born Global firms. Methodology: This study has a qualitative approach in which data is obtained mainly through interviews and secondary data which consists previous theories about the internationalization in small and medium sized firms and recent theories that entitle these firms as Born Global. Conclusion: Based on the existing theories and the qualitative data, we have concluded that the underlying factors for the Born Global firm?s internationalization are abilities and opportunities to create insidership in relevant networks. The most crucial underlying factors for Born Global firm?s internationalization are the ability to create processes to break old patterns of thoughts and the ability to ally with right partners. .

This thesis for the Master of Science degree was performed at Oppunda Electronics AB. The assignment was to further develop an existing prototype of a dispensing equipment. The dispensing equipment doses a kind of glue, bonding which dentist use to mend teeth. The dispensing equipment is adjusted to dose 12 micro litres of bonding. With the dispensing equipment SafeBond Electronic the user can reduce the bonding consumption with approximately 50 percent.

The purpose of this research was to examine the current field of management in non-profit organizations, mainly focusing on managerial approaches, but also the impact of organizational size on the shaping of governance. Non-profits are widely discussed in contemporary research, particularly due to the increasing external pressure on voluntary organization to professionalize the way they work in line with standards in the private sector. Due to this our thesis aims to investigate whether professional, bureaucratic approaches are useful when governing a non-profit organization, or if social structures are enough to ensure goal congruence and efficiency. To conduct this research qualitative interviews were carried out and a case- study was made, using the Swedish Karate Federation as object of study. Results show that formal and more professional structures are useable to achieve efficiency and prevent inertia within the organization.

 BakgrundI november 2010 avskaffades revisionsplikten för små aktiebolag i Sverige. Anledningen till lagändringen var att regeringen ville sänka kostnaderna för små bolag, samt att regeringen ville att Sveriges lagstiftning skulle harmoniseras med EU:s lagstiftning. Regeringen menade att bolagen efter revisionspliktens avskaffande skulle använda den insparade kostnaden till att köpa andra tjänster från revisionsbyråerna.SyfteSyftet är att beskriva hur den avskaffade revisionsplikten för små företag har förändrat kundunderlaget och tjänsteutvecklingen för några utvalda revisionsbyråer. Vidare är syftet att beskriva vilken betydelse revisionsbyråerna anser att revisionen har för de små företagen.MetodI uppsatsen har en kvalitativ metod använts. Intervjuer med 6 olika revisionsbyråer i Sundsvall har genomförts.

Jag har arbetat med att producera ett informationsmaterial för nya hyresgäster hos hyresvärden Ydewalls i Katrineholm. Jag har använt mina kunskaper inom informationsdesign, textdesign och grafisk form för att utforma materialet.    Syftet med informationsmaterialet är att ge de nya hyresgästerna den information som de kan tänkas behöva under tiden de bor i lägenheten. Ydewalls vill genom att förbättra sitt material minska antalet onödiga förfrågningar från hyresgästerna.   Jag har arbetat efter min huvudfråga: hur skapas ett informationsmaterial utifrån de principer som finns inom informationsdesign? För att få svar på min fråga använde jag mig av metoder som litteraturstudier, komparation, deskription, enkätundersökning samt utprovningar.

Currently, there are no clear statistics on how the floor plan and room size in apartment buildings has changed over time since the postwar period. The statistics available is average area per apartment which can be found on Statistics Sweden's website. This report has the aim to increase knowledge about how the Swedish home have changed over time.The questions that the report will answer are:For apartment buildings, how has the living area been distributed since the postwar period?Why has the area distribution changed over time?A survey of the houses built during 1950-2014 was made before questions could be answered. A case study was also made which a total of 90 apartments were analyzed and divided into three eras, the people´s home, the million programme and the neomodernism.

This document is a summary of my work to create a project management system for a small firm working with computer graphics. The intention is to manage customers, projects, images and invoices in the easiest possible way. To make the system as flexible as possible a web-interface was chosen which makes it possible to access the system from any computer, making it independent of any particular operating system. The only requirement on the user environment is that the computer must have a connection to the Internet to be able to access the system. The different techniques that have been used to develop the project management system is primarily Ruby on Rails and a MySQL database.

The arm?s length principle has existed in Swedish law since 1928 but has previously been given little attention. In 2007, documentation requirements were introduced, and the government began to do tax audits regarding transfer pricing. This thesis examines how the documentation requirements and tax audits affect the application of the arm's length principle. The research consists of nine interviews with a total of ten people at the tax authority (Skatteverket) and audit- and consulting agencies. The results of the interviews are analyzed using the agency theory. Many companies are risk averse and prefer having correct transfer pricing instead of taking on challenging strategies that can be risky in case of an investigation by Skatteverket.

Stereotyper är starkt förenklade, känslomässigt laddade mentala representationer om personer som tillhör en viss grupp, som i sin tur kan generera fördomar. Studien undersökte huruvida svenskar och invandrare bedöms olika vid samma brottstyp. Det predicerades att invandrare skulle bedömas mer negativt, bedömas vara mer sannolika att återfalla i brott, samt rekommenderas längre straff än svenskar. Dessutom skulle män bedöma gärningsmännen mer positivt. 85 deltagare bedömde en av fyra varianter av en brottsbeskrivning där förövarens etnicitet samt brottstyp manipulerades.

The structural rationalization of rural firms in Sweden has led to many new creative ways of developing companies. The agriculture sector is characterized by the need of capital in form of buildings, labor and inventory. The rationalization process has led to free capacity in rural firms when new technology make buildings and inventory not longer necessary for the production process. To get a better cost coverage this free capacity can be used to start-up new business areas that help the rural firm to growth.The study aims to identify factors that motives entrepreneurs in rural firms to develop new business areas. The purpose is also to analyze driving forces that lies behind development of rural firms and the forces that support or not support development in rural firms.The study is built upon five cases that all can be categorized as firms with different size and orientation.

Our society has become more and more digitalized and we have access to more information than ever before, which has had an effect on both our personal and professional lives. This change has naturally also changed the way in which organizations are structured and how they communicate ? both internally and externally. Intranets, e-mail and other technical channels are an important part of most organizations in-house communication today.The aim of this study is to examine how the internal communication in a medium-sized firm, CranabSlagkraft in the north of Sweden, works. The focus in the study is on the existing intranet, and if there are any differences in the opinions between the firms leaders and the employees that works in the production.

Auditing has long existed and it was in 1899 that the first Swedish organization for accountants SRS, Swedish Audit Society, was created and in 1923 that FAR, Association of Chartered Accountants, was formed. It was after the Kreuger crash in the 1930s that authorized auditors had their breakthrough. After the crash the accounting profession has endured fierce criticism when the audit was flawed and it was during this period that authorized auditors became more widespread, the concept was developed independently and the importance of auditor independence became evident.We have in our paper therefore chosen to focus on auditor independence and to make that it requires the independence to relate to something. Therefore we have chosen to focus on the interaction between the auditor and the client. To explain what independence means we have used the analysis model, the expectation gap and communication, and explain what the audit entails and what tasks the auditor has.

The expectation gap is the definition of the differences between what the interests expects from the auditor and what the auditor delivers. A number of studies have been done regarding the expectation gap and generally they point at the existence of an expectation gap.In our paper we want to discover and see how strategies are used in the process to reduce the expectation gap from three levels. The levels we treat are auditors, audit bureaus and the profession. We have chosen to examine the strategies used by the three levels to reduce the expectation gap to following interest groups, owners, management/board of directors, and creditors.The purpose with our paper is to create understanding about how auditors, audit bureaus and the profession use strategies in the process to reduce the expectation gap.With existing theories as ground we have construed and developed our own theory about which thinkable strategies the three levels can use.We have interviewed auditors, representatives from bureaus and a spokesman for the profession. In the examination we have used telephone interviews with questions based on our operationalization.

Purpose: The purpose of this essay is to get a comprehensive understanding for the thoughts behind Visby?s sustainable tourism planning. Focus will lie on how far Visby has come in their planning and implementing towards a sustainable tourism development. Methods: This study is preceded from a hermeneutical and constructive perspective. The methods used are induction and qualitative research in the form of deep interviews with four key figures working within Gotland?s municipality and tourism industry.