It is mandatory for the countries in the European Union with company audit, still the countries can separately choose to exclude smaller Companies from this rule. Most Companies in the EU use this exception, Sweden is one of the few countries that does not. The Swedish government has recently announced that an inquiry will be made to examine the effect of an abolishment of the statutory audit for smaller Companies.This study examines in what extent car selling Companies use revised material when they give costumers credit and the consequences of an abolishment of the statutory audit for these Companies. The conclusion of the study is that car selling Companies feel secure knowing that their costumers have been audited. Most Companies interviewed, buy credit information from external sources.The persons interviewed have a hard time knowing the outcome of the abolishment of the statutory auditing.

The workplace has a direct impact on the physical, psychological, economic and social well-being of the workers. A healthy workplace leads to increased health among the employees which also makes the employees more productive (Källestål, 2004). A poor working environment can have negative consequences for individuals, Companies and society (SOU, 2009:47).This is a qualitative study that investigates Companies? view of health promotion and how they practice health promotion in working life. Five private and five public Companies, with representatives from the management were interviewed.

Abstract: Hightech EU/Japan ? a research about European hightech Companies? interest in establishing business on the Japanese market with the help from a middleman. Subject: Marketing. Problem: The Japanese market is highly developed and therefore interesting for foreign Companies. The Japanese culture is very different from the European and this together with the long distance creates problems for European hightech Companies to compete on the Japanese market.

This thesis discusses how Companies work with internal marketing to increase personnel motivation and comfort, and how internal marketing and employee rewards are valued by Companies? management. Issues addressed include: the link between employee satisfaction and the success of Companies: how to work successfully with internal marketing: the value of different kinds of rewards for personnel: the importance of communication and information. By studying literature and theories about these issues and also interviewing personnel managers in two different Companies we have learnt that Companies use internal marketing with awareness and thought. We also learnt that company leaders value employee rewards very high, although there is a different in what sort of rewards they value the most..

Background: Relationships are really important for Companies in order to becompetitive today and in these relationships is it important to feel trust to the other Companies. There is therefore necessary to find out how Companies work to create trust between themselves and their customers.Purpose: The purpose of this report is to examine and explain how staffing Companies work to build trust in their relationships with B2B clients through examination of the conceptual model, creating a theoretical contribution.Research question: How do recruiters at staffing Companies work to create trust between themselves and the customer?Methodology: The study adopted a quality research method with a deductive approach where the focus wasg on describing and analyzing. The data was collected primarily through semi-­?structured interviews.Research findings: Through the study?s interviews and their results is it possible to see that staffing Companies in Växjö is working with trust.

The workplace has a direct impact on the physical, psychological, economic and social well-being of the workers. A healthy workplace leads to increased health among the employees which also makes the employees more productive (Källestål, 2004). A poor working environment can have negative consequences for individuals, Companies and society (SOU, 2009:47).This is a qualitative study that investigates Companies? view of health promotion and how they practice health promotion in working life. Five private and five public Companies, with representatives from the management were interviewed.

Background: The last few years a globalization of the capital market has occurred. This have led to that it is more important for the Companies that their financial information can be compared with other Companies in order to compete on same grounds. In order to fa-cilitate for the Companies within EU to compete with other Companies and in order to strive for an internal market EU decided that IFRS should be used by all listed Companies within the union.Problem: In 2006 the first financial reports according to IFRS will be published, and then it will be interesting to investigate how the Companies have chosen to communicate the transition to its stakeholders. According to IFRS some information is compulsive but the Companies have chosen to disclose voluntary information to a different degree.Purpose: The purpose of this study is to describe to what extent the Swedish listed com-panies have reported the transition to IFRS in their consolidated financial statements.Method: In this essay a quantitative method have been chosen in order to find general re-lations. The data collection is done with help of an evaluation model that have been devel-oped for this study.

All Companies face risk in their daily business. Internationalised Companies tend to experience higher risk due to for example unfamiliar business environment than Companies that act only on the national market. Estonia became independent as late as in 1991 and is therefore a new interesting market for many Companies in neighbouring countries like Sweden. Risks that are most apparent for an internationalised company are political risk, currency risk, capital and interest rate risk, business risk and credit risk. Our intention of this study was to find out how Swedish Companies acting on the Estonian market faced the different risks when entering the Estonian market and how they value the risks today.

This essay discusses how Private Equity Companies (PE Companies) reason when evaluatingpotential Companies to invest in through its investment criteria. Also methods they utilized toenhance Companies value during their ownership period is treated.PE-Companies invest in Companies where they can see a good future development. Theintention is that through various methods to increase the company's value prior to divestment.In the UK and the U.S. in particular, the market for PE has long been great. In Sweden, insteadthe developments in the industry went a little slower.

The purpose with this disertation is to find if there are selected factors which can force Companies to grow. We have chosen five factors which we think can force the Companies; market, strategy, profitability, demographic and institutional factors. We want to examine if there are differences between small and larger Companies, and if there are differences between the lines of business.The intention to growth is also influenced by different factors. The organization and the board have an effect on the development. There are also factors that can obstruct the growth, for example control.

Abstract Over the years the consciousness of risk has grown. It?s hard to influence risks, therefore there are guidelines stating that significant risk must be included in the annual report. This paper is a case study; the purpose was to examine how four Swedish listed Companies chose to disclose their internal and external risks. Risk is initially described in general sense and then it figures to what constitutes an economic risk.Through a case study of four Swedish listed Companies? annual reports we have, through qualitative methods found how the Companies chose to disclosure their risks.

Abstract Over the years the consciousness of risk has grown. It?s hard to influence risks, therefore there are guidelines stating that significant risk must be included in the annual report. This paper is a case study; the purpose was to examine how four Swedish listed Companies chose to disclose their internal and external risks. Risk is initially described in general sense and then it figures to what constitutes an economic risk.Through a case study of four Swedish listed Companies? annual reports we have, through qualitative methods found how the Companies chose to disclosure their risks.

By identifying effects that a buyout-firm has on management control systems in its portfolio Companies, the aim of this thesis is to explain how such effects differs between the Companies and finally to explain why the effects differs even though the Companies are owned by the same buyout-firm. The study is conducted as a qualitative case study based on interviews with representatives from the studied buyout-firm and three of its portfolio Companies.By analyzing the empirical findings with frameworks and theories within management control systems and value creation, we cannot only identify effects that are common for all portfolio Companies but we can also observe differences between the portfolio Companies.The identified effects that are common for all portfolio Companies are: increased internal reporting burden, increased perceived risk of getting laid off among managers and co-workers and replacement of the board immediately after acquisition.The effects that are observed only for two portfolio Companies are: increased focus on short-term planning, higher financial targets, replacement of company management upon acquisition and moving of decision authorities to higher organizational levels. Differences are observed although the portfolio Companies are owned by the same buyout-firm due to: differences in management and co-workers equity stake in the portfolio Companies, differences in business complexity and differences in planned exit-horizon..

This thesis describes how large Swedish Companies finance their debt and identifies some factors that affect their decisions. The study is based on 10 well-known Companies of which 9 are listed on Nasdaq OMX Nordic. The results show that the Companies display several similarities concerning their debt structure and the factors which their choices are based upon. All Companies in this study primarily use corporate bonds for their long-term borrowing, commercial papers for the short-term borrowing, and bank-facilities as back-up. There is a tendency that smaller Companies in larger extent use bank-loans for long-term borrowing due to larger emissions costs when using market financing.

The purpose of our essay is to investigate and compare the general and operational risk management in the private and public sector. As an introduction to the subject we describe the differences and similarities between the two sectors. Our survey is based on the term risk, the definitions of risk management, its development and finally the process of risk management. Since our survey is focusing on operational risks we also describe the operational process and the specific operational risks.The method we used to investigate the subject is a quantitative method. A survey was sent to 100 Companies in Sweden, of which 50 were private Companies and 50 were public Companies.