Today all private corporations are obligated by statutory audit. The government of Sweden appointed an investigation to conclude if the audit should be statutory or not. The investigator presented on the third of April 2008 a report (SOU 2008:32) that suggests abolishment of the statutory audit for approximately 97 % of all private corporations in Sweden. This will result in certain effects on the banks credit rating because of the fact that the banks trust the audited accounts to have been audited by an independent audit.The most important in the banks credit rating are: personal judgement, business concept, business plan and repayment ability. The banks also use the private corporations audited accounts in its credit rating.We conducted a case study by interviewing four bank officials in different banks in Skövde and Tibro.

Through the rulings RÅ 2010 ref. 11, HFD 2011 ref. 75 and HFD 2011 not 88 the Swedish Supreme Administrative Court have extended the concept of same or similar activities which can be found in section 57, clause 4 of the Swedish Income Tax Act. Through the ruling the Court has partly clarified the application area of the regulation but question marks still remains.In the statutory text there is no definition of what shall be regarded as same or similar activity and the preparatory work does not give any further direction on how the concept should be interpreted. Ever since the amendment in 1995 the general view has been that activities can be transferred between different companies without affecting the waiting period in the company of origin.

The purpose with this study is that examine if the contingency factors as sort of market and competition can affect the companies, which means of control they apply..

All small- and medium-sized family owned enterprises need to sooner or later undergo a change of ownership. When the elder generation is approaching their retirement they have to make a choice; either hand over the business to the younger generation or sell it to an outsider. The succession of the family owned business can create a life long dilemma for the entrepreneur. From the view of taxation there are, according to current legislation, no reasons to plan the succession to the younger generation. If no preparation has been done, the optional law system concerning inheritance will divide the property left.

The purpose of the study is to examine how retailing trough brand owned outlet stores effectsthe fashion brand. The problem that the essay is aimed to solve is how the fashion brand isinfluenced by selling through outlets and what opportunities and risks it has on the brand. Thestudy has been carried out by qualitative methods using interviews to answer the questionformulation. Three empirical perspectives have been chosen; an expert-, business- andconsumer perspective which have been linked up with three applicable theories. The fashionbrand Acne and its two stores; the flagship store and the outlet store have been chosen as acase study.

Uppsatsens syfte är identifiera och analysera de förväntningar som medarbetare och chef har på varandra inom den avreglerade apoteksmarknaden och se hur väl dessa förväntningar överensstämmer med varandra. Detta görs med kvalitativa intervjuer.  Studien bygger på tre intervjuer, med två medarbetare och en chef, på ett mindre apotek i stockholmsområdet. Resultatet visar att förväntningarna, på rollerna medarbetare och chef, överlag överrensstämmer väl och även viljan att nå en ömsesidig förståelse mellan parterna är god. Potentiella problem kan uppstå i de områden där båda parterna visserligen har förståelse för varandras förväntningar, men inte äger möjligeheten att uppfylla dem.

This reports purpose is to give a general view on how to handle information collectedthrough photogrammetry and laser scanning with the help of UAS. The report ismade in collaboration with WSP Group and will briefly describe howphotogrammetry and laser scanning, also known as Lidar, works and how those areused in the construction business today. Then the focus will be on how gathered datais handled today, how outsourcing of data should be approached and if there are anyconsequences if data is handled in the wrong way. Interviews have been made with allparts in the UAS business. That includes authorities as Transporstyrelsen,Försvarsmakten.

Background: Accounting of intangible assets have increased during the last years which have created a debate about if trademarks should be accounted as assets with the uncertainty of the value in mind. Valuation and accounting of trademarks are of interest for accountants and investors. These should be able toget information about the assets that are of importance for the company. A solid brand can be of great value for a company, which should be accounted for. Purpose: The purpose of this master is to examine the function of the brand in the different companies in the study and map the definitions that the different companies have of brands.

Vi har funnit att beräknat kundunderlag, geografiskt läge, utbudet av kompletterande butiker i närheten, hyres-/lokalkostnader, konkurrenter, tillgängliga parkerings-platser samt lokalerbjudande från fastighetsägare var de mest betydelsefulla faktorerna vid lokalisering av detaljhandelsföretagen i Ronneby och Bräkne-Hoby. För detaljhandelsföretagen Dressmann, Karlsson, Matex var det främst de lämpliga butikslägena i centrum av Ronneby som påverkade besluten om lokalisering. För detaljhandelsföretaget Överskottsbolaget var det även läget, och i detta fallet var det placeringen av butikslokalen vid knytpunkten med stark trafikerade vägar, den mest betydelsefulla faktorn. Ronneby Kommun samt ABRI spelade viktiga roller vid utvecklingen av Ronneby som handelsstad samt orten Bräkne-Hoby under perioden 1998-2003. Under åren 1998-2001 genomfördes ett ?centrumprojekt? i syfte att uthyra tomma lokaler avsedda för detaljhandelsverksamhet. Beträffande framtida inriktning samarbetar näringslivsenheten i Ronneby Kommun med Ronneby Handels- och Intresseförening i syfte att skapa en tjänst som centrumledare, vilken skulle analysera handelsutbudet samt hitta eventuella områden som behöver förstärkas. ABRI spelade en viktig roll vid lokaliseringen av detaljhandelsföretagen i det nya köpcentrumet Handelsbyn Futurum i Bräkne-Hoby.

For a long period of time there has been an extensive documentation of how things are presumed not to be at our workplace. However there is little knowledge on how it is supposed to be, what makes us feel good and what makes us retain our well-being. The aim of this study was to survey the attitudes towards factors of well-being at the workplace among personnel at four institutions at Kristianstad University. The work method used in this study is quantitative and a questionnaire survey was carried out to produce an overall picture. The majority considered praise from manager and the opportunity of development discussions of great importance.

En sammanfattning av uppsatsen på maximalt 8000 tecken..

Master thesis in business administration, School of business administration, Linnaeus University, accounting, 4FE03E, Spring 2011.Authors: Linda Åslund and Shirin Yousef.Supervisor: Professor Sven-Olof Yrjö CollinExaminer: Christopher von KochTitle: The Swedish code of good governance ? Who finds it useful? Background: Corporate governance has emerged to maintain the stockholders interests in corporations where the owners are separated from control in order to create confidence in the corporations. In 2005 the Swedish code of good governance emerged to prevent in part additional corporate scandals from happening and to make sure that the board is acting in the interest of the owners. The code is a complement to the Swedish Companies Act since it has a more strict demand in certain areas but it gives the companies a possibility to deviate by either complying or explaining their actions.Purpose: The purpose with this thesis is to examine who finds the Swedish code of good governance useful.Method: The research method of this survey is quantitative where the purpose is to investigate deviations in the companies? corporate governance reports.

Syftet med uppsatsen är att undersöka nytillsatta förstalinjes chefers upplevelser i en nyskapad tjänst, som benämns funktionschef, med 50 procent arbete i produktionen och 50 procent chefsuppgifter. Cheferna har tillträtt tjänsten internt och har ingen erfarenhet av ledarskap sen tidigare. Uppsatsen bygger på nio intervjuer och materialet analyserades genom en grundläggande kvalitativ metod. Resultatet visar att funktionscheferna upplever det positivt att ha blivit internt tillsatt till tjänsten då de har en större förståelse för myndigheten och arbetsuppgifterna samt en kännedom om sina medarbetare. Funktionscheferna upplever att en tjänst med två befattningar, arbete i produktionen och chefsuppgifter, är positivt för egen utveckling och gynnar arbetsgruppen och myndigheten.

This paper examines and summarizes rules, guidelines and methods for how an e-commerce site should be designed, which elements it should contain and where these should be placed. Our approach consists of two phases. First we comprise relevant research within the target area. This is then divided into logical themes and is used as a foundation for an interview guide, which will be used in the second phase. After this, in the second phase, we conduct qualitative interviews with designers that are actively working with design of e--?commerce  sites.

Background: The district nurses profession has traditionally been health promotion. In order to find patients with excessive alcohol intake, district nurses use AUDIT. Research shows that health professionals find it difficult to face alcohol abusers in primary care. AIM: The aim is to describe how district nurses work with AUDIT. Method: Semi-structured interviews with six informants were carried out.