Every year approx. 110 billion SEK is being used In Sweden to finance research. The government contributes with 22 percent, i.e. approx. 25 billion SEK.

This essay deals with the topic options costs and whether such costs would arise for smaller companies now when they have the opportunity to choose not to have an auditor. Small companies are defined as companies that fulfill at least two of the following three criteria?s: less than 1,5 million SEK in balance sheet, less than three employees and turnover less than 3 million SEK. The decision regarding internal revision does not only affect the company itself but also other parties such as the taxation authority, banks and others that can be influenced by the decision. This essays main focus is on the influenced parties, especially the taxation authority and the banks as these have been highlighted in debates in media and because the small companies themselves may have difficulties to foresee the consequences of the new changes. The opinions from accounting companies will be considered in the essay as they can be considered as experts regarding the different aspect within this area.

This thesis focuses on RM and customer relationships and tries to answer two research questions: how firms can retain customers and how to generate profitable customer relationships by using relationship marketing. We conducted case studies on JOB media, a company in Luleå, and Polardörren, a company in Öjebyn, Piteå. Our research has revealed that in many ways our case study companies conform in major ways to the theory in this particular area. However there are differences between how these two firms go about in regard to customer retention and establishing profitable customer relationship. We have discovered that JOB media, which is a service company is more inclined to maintaining close and long-term relationships with its customers.

A company reconstruction is an alternative procedure, for companies in payment difficulty, to receivership. Those in any kind of relationship with the ailing company ends up in a dif- ficult situation at a company reconstruction, as in any case when someone is in financial difficulties. Not only is there a risk for the providers not to get paid, the costumers are also at risk if the reconstruction company does not fulfil their agreement. These kinds of rela- tionships are controlled by a contractual relationship. Therefore the regulation has to con- tain how to deal with these contracts when the ailing company no longer can fulfil its obli- gations of the contract.

This master?s thesis will examine the concept of ?fixed establishment? in VAT-law. The concept can be found in the new EC-directive on the common system of value added tax, however it has existed for thirty years in previous directives. Despite this, the legislator has never provided a proper definition of the concept. Its meaning has therefore evolved through the case-law of the ECJ.The Court has put forward a number of criteria which are all to be met if a fixed establishment is to be at hand.

The initial provisions concerning CFC-legislation were introduced 1990 and has since been subject to several revisions and adaptations. The fundamental purpose of the CFC-legislation is to prohibit and prevent tax evasion undertaken by such companies that own other foreign companies where generated income is subject to low rates of taxation. The CFC-legislation aims to provide the Swedish government with an op-portunity to tax this income. This is important in order to prevent tax avoidance and preserve the integrity of the system of taxation within Sweden. In order for the CFC-legislation to be as effective as possible there must exist a clear way of defining which activity that is to be regulated within its scope.

The initial provisions concerning CFC-legislation were introduced 1990 and has since been subject to several revisions and adaptations. The fundamental purpose of the CFC-legislation is to prohibit and prevent tax evasion undertaken by such companies that own other foreign companies where generated income is subject to low rates of taxation. The CFC-legislation aims to provide the Swedish government with an op-portunity to tax this income. This is important in order to prevent tax avoidance and preserve the integrity of the system of taxation within Sweden. In order for the CFC-legislation to be as effective as possible there must exist a clear way of defining which activity that is to be regulated within its scope.

It is more common now to purchase products and services on the Internet. More and more companies choose to sell their services and products this way. Some services and products the customers can get delivered directly to their computers. Therefore, it is important for entrepreneurs to know when they risk a permanent establishment in another country due to their Internet based activity. If the company gets a permanent establishment in the other country, the other country can tax the income which is relatable to the company?s permanent establishment.

Small and Medium sized Enterprises (SMEs) within the European Union are currently facing many challenges one being access to financing due to high risk and probability of default, another being cross-border taxation issues with double taxation and information asymmetry. Since the aim within the EU is to be the most competitive and dynamic knowledge-based economy in the world with sustainable economic growth and social cohesion it is essential that the EU operates as a single market. Despite this need, harmonization continues to be far from achieved in the area of direct taxation which also affects the integration and growth opportunities for SMEs. In the Agenda for Entrepreneurship, the Home State Taxation regime, which is based on formula apportionment, has been proposed by the Commission as one option in order to mutually recognize the different Member States? taxation systems to facilitate cross-border activities and reduce ?red-tape?.

The purpose of this paper is to present a possible understanding of why the company Tekola is segregated according to sex. In accordance to this purpose, an understanding of how the segregation affects the employees in relation to power, values and possibilities is discussed. The theoretical understanding is that the organization of men and women within Tekola is done in close connection to creation of the meaning of gender in Tekola. This, in turn, affects and is affected by the recruitment to and within the company. Through the study of statistics from a survey, five interviews with employees and former employees and Tekolas? equality plan, we are able to see the possible existence of a glass ceiling, and a culture of homosociality, which affects the possibilities of women to enter the company and also to gain full entrance to power-positions in a negative way.

The purpose of this paper is to present a possible understanding of why the company Tekola is segregated according to sex. In accordance to this purpose, an understanding of how the segregation affects the employees in relation to power, values and possibilities is discussed. The theoretical understanding is that the organization of men and women within Tekola is done in close connection to creation of the meaning of gender in Tekola. This, in turn, affects and is affected by the recruitment to and within the company. Through the study of statistics from a survey, five interviews with employees and former employees and Tekolas? equality plan, we are able to see the possible existence of a glass ceiling, and a culture of homosociality, which affects the possibilities of women to enter the company and also to gain full entrance to power-positions in a negative way.

In Sweden the main principle is that interest expenses are deductable. The rules of limitations on interest deduction are exemptions to this main principle. The provisions, which came into force on the first of January 2009, have been inserted into Chapter 24 secs. 10 a ? e Swedish Income Tax Act (ITA).

States have sovereignty in deciding how to tax business profits. If two states wish to tax the same profit that belongs to the same taxpayer, double taxation will arise. The increasing number of multinational companies gives rise to double taxation problems and the states have to co-operate to find out how to avoid such problems. The OECD Model Tax Convention includes an article in how to determine the rights to tax business profits. This article has been a subject of discussion and a committee of the OECD has been working to develop a new article 7.The work in proposing this new article has had as its aim to reassure that the interpretations of this regulation is made in the same way.

Background and discussion of the problem: In the staffing company business a unique situation exists because of the three part relation between the staffing company, the users of the staffing companies? services, and the consultants employed by the staffing company. To over bridge the conflicting objectives of the staffing company and the consultant incentive systems are designed. Research question: What effects on the consultants? effort direction do the staffing managers expect of the formal or informal incentive system? Method: The authors have found that a suitable method for the thesis is a survey study.

The connection between accounting and taxation goes back to the 1920s laws of the named areas. A proposal has now been brought forward, the so-called SamRoB-investigation, which means that the connection between accounting and taxations should be decoupled.The authors? aim with the study is to investigate what a possible decoupling between accounting and taxation, i.e. the formal connection and the untaxed revenues, implicates for the auditor´s work.A research has been done by interviewing two authorized auditors and one authorized consultant of accounting to get a view in how the auditor?s works could be affected.