Introduction: 1 November 2010  came the amendment about the audit requirement into force. The amendment concerned only micro-enterprises. The most common form offinancing for micro-enterprises are bank loans, therefore the banks play a major role in the business and wellness of micro-enterprises.Purpose: Purpose of this paper is to examine if the credit assessment has been affected by the removal of the audit requirement for micro-enterprises.Method: This study will be conducted by a qualitative study in the form of interviews. Five interviews were conducted, with four respondents from the large banks and    one respondent from Almi Företagspartner.Conclusion: All respondents agreed that the audit is seen as a mark of quality, some lenders will continue to request it from the micro-enterprise while other lenders look at other factors such as ownership, relationship or business concept..

Background: Research results show that the potential of corporate social responsibility (CSR) has increased. That means there is a growing pressure on Swedish companies to act with responsibility: general public has a positive attitude towards companies that communicate their CSR. Advertising agencies have been criticized by their way to manage the question of social responsibility. One of the characteristics of an advertising agency is their anonymity; even though their products are extremely visible, it is rarely clear who gave rise to an advertising production. If this is put in relation to CSR in general, we find ourselves in a contradictory situation when CSR in many cases is about exposure of the responsible corporation.

Branscherna mobila företagstjänster och webbteknik har svårt att utnyttja det kundupplevda värdet i sin marknadsföring, då de tillhandahåller produkter som befinner sig i gränslandet mellan varor och tjänster. I dagsläget finns det inga marknadsföringsteorier som behandlar dessa produkter. Syftet med detta kandidatarbete är att föreslå en modell för marknadsföring av produkter i gränslandet mellan varor och tjänster. Modellen kommer att fokusera kring kundupplevt värde. Empiriinsamlingen har skett genom kvalitativa intervjuer. Vi har valt kvalitativa intervjuer för att få fram ett resultat som är användbart vid analys och vidare för att kunna dra relevanta slutsatser.

In todays sociaty the use of information systems is wide spread and many corporations and buisnesses both in large and small spread make use of more advanced and sopisticated systems. Larger corporations have their own IT sections that maintain and updates their systems on a daily basis. They have the money and resources for it by how do the small businesses coop with it. How satisfied are the small businesses that are maybe runing on systems that might not be supplying the needs that the business is in need of. In this paper we investigate this question in the form of a questionnaire.

AbstractThis master thesis is a hermeneutic inspired case study of how the value base regarding the environmental and social responsibility in the Swedish coffee company Löfbergs Lila AB is affecting the company's business. A thesis inspired by hermeneutics means that it is based on two ideas, the one of interaction between entirety and partitions and the one of interpretation (Alvesson & Sköldberg 1994). This cause that the emphasis is on how the reality is interpreted and that it never can be seen as completely objective.The case study was conducted during the spring semester of 2010 at Karlstad's University and consists of both empirical and theoretical material collected during this time. The empirical material in this thesis includes, among other things, interviews with four representatives of Löfbergs Lila AB, written material from the company regarding its work related to Corporate Social Responsibility (CSR), some information about the coffee industry as a whole and different certifications for "ethical? coffee that exists on the Swedish market.The basic idea with CSR as a business strategy is that it can be financially beneficial for companies to take a social and environmental responsibility outside of the company (Vogel 2005).

We have 3G on the doorstep but nothing seems to attract ordinary people to this technology. To attract the mass market the telecom industry must show something beyond high bit rates. They must show how ordinary people can take advantage of this new technology. This is done by showing the possibilities of the new technology and by demonstrating applications that it will handle. The telecom industry must convince the telecom operators to invest in this technology and the only thing that matters to them is how much revenue they can make by adopting the upcoming technology.

The inequality and separation of sexes seen in organizations may lead to inefficient use of human resources. Therefor, a more equal organization could lead to higher productivity and efficiency. Inequality within organizations is a problem also for the society as a whole since who is chosen for a position is not depended upon merits, leading to inefficiency. To not reflect upon traditional division of labor and decision-making could also lead to an undemocratic and unjust society. The aim of this thesis is to explore women and men?s engagement a family business in an agricultural setting. Gender theorists argue that gender arises from the social situation in society.

If Swedish companies are to compete with companies in low-cost countries they have to achieve a more efficient production. The purpose of Total Productivity Maintenance (TPM) is to increase the company's profitability by increasing the productivity. TPM is a method that involves all employees and aims to prevent failures in order to increase the availability of existing equipment.The aim of this paper is to evaluate the implementation process of TPM and give recommendations for the further implementation process. The conclusion and the analysis are based on a case study done at a production department at ABB Cewe-Controls facilities in Nyköping. The case study consists mainly of qualitative data from participation observations, surveys and interviews.Commitment of the management is a key factor in the implementation process of TPM.

The aim of this Master's thesis is to understand public library users' perceptions of librarians' attitudes to users and professional knowledge. The purpose was also to investigate the relative importance to the user of pleasant or a knowledgeable librarian. As a theoretical framework we use theory from business economy where the experience of the user is in focus. Answers were sought to the following questions: How do users perceive librarians attitudes to users? How do users perceive librarians professional knowledge? How do users want to be treated by public librarians? What kind of knowledge should public librarians have, according to users? We interviewed twelve students in university education that are users of public libraries.

Tendensen att försöka hitta de affärsmässiga argumenten (business case) för CSR (Corporate Social Responsibility eller företagens sociala ansvarstagande) började framträda på 1990-talet. Vetenskapsmännen insåg då att en enda forskningsdisciplin inte kan förklara hur företagens arbetssätt med CSR-frågor kan förbättra deras ?bottom line? och således bidra till en hållbar utveckling av samhället. Både teoretiker och praktiker har vänt sin uppmärksamhet mot framgångsrika företag (bästa praxis).  I korthet innebär ett business case inom CSR ett besvarande av frågan ?Vilka fördelar har företagen och samhället av CSR??.

Executive SummaryThis final thesis has examined the effects of an increased centralization and better coord­in­ation of the distribution logistics at ABB in Västerås. The company is today strongly decent­ralized and there is a minimum of collaboration between the 20 business units. This is why the questions were raised; how could the business units coordinate outbound logistic activities and what effects would that provide. The obj­ect­ive of this final thesis is to provide basic data for a future decision-making which desc­r­ibe these effects.The report has mapped out the factors that are important to ABB in an evaluation of their logistic activities and how the outbound logistics work today. The four factors are cost efficiency, delivery service, environmental impact and logistics capability.

Data sets are continuously increasing within organizations. Data sets will also be in larger amounts,have shorter lifetime, is becoming more varied and holds various degrees of uncertainty. Together,these dimensions are included in the term Big Data. There is no universally accepted definition ofBig Data and how it should be used. Applications that turn out to be part of a Big Data conceptoften begin as investments in an organization in order come to new insights or create new businessperspectives.

The financial crisis in the beginning of the 1990´s the financial crisis had a strong impact on the Swedish economy. Some of the main actors in the crisis were the largest banks of Sweden which brought a huge amount of losses on themselves. One of the main reasons for this was that the banks focused on volume increases rather than on credit losses. The credit analysis process is performed differently these days and it is the development of this process that is the focus for the authors.This thesis is about the credit analysis process in the four largest banks of Sweden. The purpose of the thesis is to highlight which factors the banks include in the credit analysis process and in how small and medium size companies are treated in this process.

En sammanfattning av uppsatsen på maximalt 8000 tecken..

En sammanfattning av uppsatsen på maximalt 8000 tecken..