The purpose of the set of regulations as regards to accounting and auditing within the Union, is primarily to ensure a high quality of the large public companies financial reporting and hence protect the capital market investors. As the set of regulations also applies to the small companies, these are burdened by administrative costs that are disproportionate. To increase the competitiveness of the European companies, the European council has stated that it is essential to reduce the companies? administrative costs. The main principle is that all companies are under an obligation to statutory audit, however Member States may make audit exemptions for small companies.

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.

The aim of this master thesis is to investigate the development on the Swedish book market for the beginning of the 21st century. During the 21st century a lot of things have happened on the Swedish market for library books. Twenty years ago in reality only one company existed that could deliver books with the demanded equipment to the libraries, but in year 2010 there are four companies offering the same service. Other news during this time is bookshops on internet. We found this development interesting and therefore decided to contact the four companies as well as six libraries to find out what they thought of the new situation.

Emotional intelligence (EQ) has been claimed to be the most critical factor in determining a person's success in life, both personal and professional. EQ highly affects academic and job performance, leadership, stress, and well-being but is still not widely accounted for in recruitment processes. During the last 20 years a large number of researchers have shown interest in the concept of emotional intelligence, but few have studied its practical implications and how EQ-tests are used as a selection tool in recruitment processes. To create an understanding of the motivation for using the test, as well as its role in recruitment decisions, qualitative interviews have been conducted with recruiters at companies in Stockholm, Sweden. All interviewed companies use the self-assessment test EQ:i 2.0.

The personal brand derives from the marketing brand, and argues that a person can take control over other people?s perceptions about him or her. The personal brand can benefit the person but it can also give advantages to his or her company. The interest in, and the purpose of the personal brand, has increased the last ten years. Leaders of large companies in Sweden consider it to be of utmost importance to have an influence on their co-workers.

Abstract"The Care of Work" is a study whose background comes from the problems surrounding work-life balance and equality that permeates social debates today. The problematic work-life-balance and gender equality are just as relevant today as they were 35 years ago. The aim of the study was to investigate whether or not men and women have a satisfactory work-life balance and if the organization they work for is doing something to make their life puzzles function. Last, but not least, the purpose is to see if gender equality is in the interest of the individual or the state.The study is based on work-life balance, gender equality and gender as the theoretical frames of reference. Eight respondents, four men and four women, from established IT companies were interviewed.

Garden center and market gardens are a growing trade, undergoing great changes with new actors and purchasing habits. The interest in gardens and plants is steadily increasing, official statistics show an increase of garden plants and flower consumption, of an annual 3 per cent. Garden centers and market gardens are in great need of development to be able to tackle the prevailing competition, and maintain a steady growth. Many companies are heading for a generation shift and are founding it difficult to find and employ younger managers. The aim of this report is to examine different strategies of garden centers and market gardens through the manager/ owner?s views and opinions about competition, growth and success.

Purpose:The purpose of this study is to describe and explain the international music company reports of its intangible assets to examine whether similar methods can be applied to the Swedish market.Method:The study was based on a qualitative and abductive research approach. Collected data is mainly from secondary sources in the form of auditor approved consolidated financial statements.Conclusion:The Swedish music companies activate their intangible assets only partially or not at all, despite the fact that assets in the form of music catalogs, rights, contracts and advances are those that generate revenue for the companies. The study has resulted in a description of how the companies are doing on an international level with the IASB and FASB's regulation. With this report, we have found flaws in the way the Swedish companies prepare their accounts according to the current regulations. In the analysis, these shortcomings are highlighted and to what extent these international standards can be applied in the Swedish companies to take a step towards a more accurate picture and a harmonized and comparable accounting..

Background: Oil is the most dominating source of energy of today, it constitutes for more than 40 per cent of the worlds total energy consumption. This together with the fact that stock in oil companies has soared on the stock exchanges around the world makes oil a very interesting topic to write within. In order to gain knowledge in how to value oil companies, the authors will collect information from theory and through a questionnaire. By applying the information gathered to three companies listed on the Stockholm Stock Exchange the authors will reach an objective picture of valuation of oil companies.Purpose: To investigate how shares of stock are valuated in the oil exploring and producing industry, and what specific measures and metrics that are used in the valuation of stocks in Exploring and Producing (E&P) companies.Method: By using a qualitative approach for this thesis, the authors will investigate how the valuation of oil companies works and what measures that should be applied. The authors will use a part descriptive and part explorative study.

The paper investigates the role of packaging within brand management of FMCG food companies and their attitude towards packaging. This study enhances the understanding of how FMCG food companies actually work and strive to work with packaging..

Companies must constantly adapt to new concepts emerging in society. Socialresponsibility and sustainable development are modern concepts of today and offer avariety of activities to choose from. Therefore companies ask themselves: what areour goals and how do we reach them?The purpose of this study is to examine the possibility of creating a simplifiedmodel,targeted towards management for prioritization and decisions on variousinvestmentspromoting the environment. The research focuses on companies from themanufacturing industries.

The automotive industry is today in a world of globalisation and external factors can influence the car companies and it is important that they progress with the people. When an external factor, as the oil price, increases dramatically, it will affect the economies in different matters. Other external factors are impacted by the oil price, for example inflation, unemployment and target rates. In addition, people are changing their preferences due to the attention of the environment. With this as the foundation the problem of the essay were divided into three aspects.

Background and problem:Theory and literature in the field of board recruitment are limited. The theory and literature that existed focused primarily on the recruitment of senior management and CEO. It was identified that no one had examined the factors that influence the recruitment of board members. The underlying factors might cause the board recruitment is not done from a purely efficiency perspective and therefore it is of interest to be examined.Purpose:The purpose of this thesis is to examine and give an insight into the underlying factors affecting the choice of new directors in large Swedish companies.Method:The thesis has had a deductive approach and been based on existing theory and literature to explain the factors that affect board recruitment. The study was quantitative and the sample consisted of all the major Swedish listed companies.Results and conclusions:The survey indicated that board members ethnicity and number of other board assignments were factors that influenced the board recruitment.

Due to a growing interest in communication in today?s society the demand for equipment that is used in communication networks increases while the competition between companies that produce this equipment grows. To meet the increasing demand and at the same time having a competitive product development many companies use some effective product design, such as the modular product design. When a modular product design is used it?s good to compare different module configurations for a certain product and to simplify these comparisons some tool can be used.

Purpose/Aim: The purpose of this thesis is to define and analyse how Swedish record companies work with digital musical content distributors. A more narrow aim is to show how the record companies and with the digital musical content distributors iTunes Music Store and Spotify create incentives for consumer?s to use legal digital music channels through the Internet. To further circle the core of the problem following questions have been asked: How does the record companies provide iTunes Music Store and Spotify with digital content and what is done by the record companies to retain control over the material? How do the record companies view digital musical sales and what incentives are given to consumers to buy music digitally? Finally, What position of power do iTunes Music Store and Spotify have on the digital content arena?Material/Method: The data collected for this thesis is retrieved through personal interviews with representatives from three of the four major record companies Universal Music, Warner Music and EMI and their Swedish branches.Main results: The consumer?s access to digital content through iTunes Music Store and Spotify is of the utmost importance and is a prerequisite.