Background: The Swedish Parliament passed a law change in late 2010, suspending the former requirement for all Swedish incorporated companies to have an auditor. The new limit values allow the smallest incorporated companies to dismiss the auditor of the company (or not appoint one in the case of a newly started company). The opinions of abolishing mandatory audit vary, and little research has been done post to the law change. However, a new situation has arisen, meaning the optional choice of voluntary audit, for some companies.Aims and research questions: The aim of the thesis is to examine the reasons behind voluntary audit in Sweden, as well as what value companies, having chosen audit, see in their auditor. The following research questions have been used in order to fulfill the aim of the thesis: ?Why do small private owner-led incorporated companies in Sweden voluntarily choose audit?? and ?What value does the voluntarily chosen auditor add to the companies??Methodology: The research questions were formulated after reviewing relevant literature and scientific articles regarding the topic of voluntary audit, as well as the recent law change in Sweden.

The primary purpose of this study has been to investigate the Swedish timber industry?s perception of compression wood. A secondary aim has been to describe particular areas within the production process where compression wood is likely to cause problems. This study has mainly been carried out as a questionnaire. In order to connect the findings to current research, additional information has also been collected by means of a literature review. The questionnaire has been intended for sawmills and wood-manufacturing companies from various production classes and owner categories, as well as from different parts of the country.

This research is about the experience educationalists have of children encountering mathematics in a preschool. What is the impact of introducing mathematics in preschool? How do educationalists work with mathematics and how do they experience the children?s interest in mathematics?  The aim of this degree project is to examine how educationalists experience children´s interest in mathematics when they encounter mathematics at an early age. The degree project is limited to educationalists and children within a preschool located north of Stockholm.This research seeks answers to the following questions at issue. Does an early encounter with mathematics in preschool lead to increased interest in mathematics among children?  How can educationalists in preschool work in a appropriate way with mathematics to stimulate children to develop within mathematics and to increase their interest? How does educationalists in preschool experience children´s interest in mathematics?Theories by Piaget, Vygotskij and Dewey were used as well as former research in this subject.To answer the aim and the questions at issue in this research, three interviews was conducted with educationalists at the preschool and recorded with a Dictaphone.

This thesis discusses the validity of the Capital Protection Rules under the new Companies Act.The areas of particular interest and cause for debate focus on the advantages and disadvantages for creditors under the laws regarding minimum capital requirements, capital distributions, stock acquisitions, stock minimization, loan restrictions and forced liquidation.How could creditors receive better protection?What changes would have to be made to the Capital Protection Rules to provide better protection and what would be the consequences of these changes to the shareholders, the government and the creditors.Could or should we model the Norwegian or American Judicial system in this situation?Included is an in depth report on the Swedish Capital Protection Rules outlining what they are, what they entail and what the reasoning was behind them. Also included are the EU equivalents and Norwegian and American Capital Protection Rules..

Purpose: The purpose of this thesis is to investigate potential associations between usage of the cash flow statement report and time perspective in which companies? acts and set goals. Method: Our approach is quantitative, using empirical data summarized in a statistical procedure. The result is thereafter analysed through the developed analysis model from which conclusion is drawn. Results: We have in the investigation stated that the usage of the cash flow statement report varies depending on the time perspective in which companies? acts.

To meet the needs and demands of the costumer, accurate information about how much is available in stock is necessary. When the information in the system does not match the physical inventory, inventory inaccuracy occurs. Inventory inaccuracy is common among companies and may contribute to increased labor cost, excess inventory, production disruptions, waste of time, late deliveries, poor service and lost customers.The purpose of this study is to identify contributing factors to inventory inaccuracy for business with outdoor storage. The study also aims to investigate how efficiency factors can reduce the inventory inaccuracy for business with outdoor storage.A case study was conducted to answer the purpose. A company in the steel industry was chosen to examine inventory inaccuracy on business with outdoor storage.

The everyday work at a staffing agency and how its leaders deal with the problems that appears: A case study at Maxkompetens.The purpose of this paper is to increase the understanding of how leaders at a staffing company deal with the everyday problems that arise from a geographically dispersed workforce.The staffing industry has grown by 30-40 percent annually and has over the past 15 years been the fastest growing industry in Sweden. This shows that the interest and demand for the staffing industry and its activities are now rising at an increasingly faster pace. This is an industry that is operating under specific conditions and with a geographically dispersed workforce. This will make the leaders of a staffing company to an important link between the staffing leaders and the staffing personnel.The relationship between the staffing company's leaders and its personnel is important, but not completely trouble free. Difficulties arise in that the employees may be located in different places and at various client companies with the result that the leaders of the staffing company cannot have a daily personal contact with their geographically dispersed personnel.We have used a qualitative approach on our paper and our empirical methodology has been a case study with ethnography and interviews.

The industry of management training programs is increasing rapidly. Every year numerous organizations sponsor expensive management training programs for their managers, hoping that this will pay off and make the organizations more profitable. The companies that offer these management training programs could be seen as important conveyers of conceptions of leadership. Thus, the purpose of this thesis is to identify similarities between a number of management training programs and see how they are related to different leadership theories , and based on this try to recognize the conceptions of leadership that are conveyed. The study is of qualitative nature and is based on interviews with representatives from five management training companies in Sweden along with a text analysis of written material presented by the companies.

In the fall of 2014 a literature review and a scientific study of the topic; "... in the extent to which companies in the industry applies the evaluation of continuous improvement? was conducted at Mälardalen University. These studies are the foundation of this thesis.A strategic improvement is often divided into smaller steps of improvements at each hierarchical level from the top down through the organization. But if there is no response system that can confirm the results of these improvements back through the organization it is very hard to see if the improvements really are improvements or just changes and a waste of resources.

The attention on environmental issues has never been as huge as today. The climate is changing and more and more evidence suggest that the cause behind climate changes is an increase of carbondioxide into the atmosphere. The increase in turn is considerd to be an act of human activity. Therefore some companies have decided to become climate neutral and implement information technology in their business in order to reduce their emissions. This thesis has three aimes: to calculate a small company´s carbondioxide emissions, study whether or not information technology could help to reduce these emissions and furthermore find out why some companies decided to become climate neutral and describe the concept climate neutral.

In the beginning of the 21th century several successful companies filed for bankruptcy. These bankruptcies have been known as large accounting scandals and the largest scandals did Enron and Worldcom stand for. These bankruptcies arose without any warning signal from the auditors about the companies? financial problems and their inability to continue as a going concern. The bankruptcies damaged the reputation of auditors and broad criticism has developed at the auditors? inability to discover companies? financial problems and their unwillingness to reveal a going concern opinion in the audit report.

The purpose of this thesis is to shine some light on how B2C companies in Sweden carry out a viral marketing campaign. Through case studies of two comparably sized companies, Arla and If Skadeförsäkringar, this was examined. This study shows that viral marketing is still a new subject for both marketers and researchers. It is hard to find conclusive methods for how to carry out such a marketing campaign successfully leaving companies feeling that they first have to go through a trial and error process. This is evident in this case study, where viral marketing is degraded to a tool for generating awareness rather than producing actual results as part of a holistic marketing plan and where those results are too uncertain to rely on.

How debt affects companies is an issue that has received much attention. The fact that researchers disagree can make it hard for companies to choose a financingpolicy that maximizes the value of the firm and its return on equity. In a world with investors that are seeking to maximize profits the value of the firm can be affected differently by different economic conditions. The intention of this study is to answer these issues with quantitive methods, with focus on year 2010 and 2009, where the value of the firm is defined as P/E and P/B ratio. The outcome showed that liabilities only affected return on equity significant in one of four cases, and liabilites didn?t affect the value of companies significantly in any of these.

Internet has opened a whole new world when it comes to marketing. Because of this companies can reach out to a broader consumer audience. The idea to write this essay came to mind, when we were asked to design the website of a new registered company named Artoteket. The company?s purpose is to hire out and market art on the Internet to bigger companies such as banks, law firms and industrial company?s etc.

Study objects: JM, Folkhem and ABB.Purpose: The purpose with this study are to examine how the supplier relations are in the construction branch and compare that result with how the supplier relations are for ABB a production company.Theoretical: The theoretical chapter illustrates important and relevant parts of supplier relations, purchasing and supplier strategies to give good overview. The theoretical review will combine information from different fields to consent with the research problem.Method: A case study has been made on three different companies, one of the companies was active in the production industry the other two were active in the construction industry. Data was mainly collected through semi structured interviews on each of the three companies.Conclusions: The size of the company decided which point of view the company had on purchasing, traditional or modern view. All three companies had a centralized purchasing organization but the construction firms were more decentralized than the production company. The reason was that the construction firms were dependent with more flexibility when every construction project is unique..