The main issue: On the basis of the authors problem discussion has following questions came along: how will the closed companies be affected by a abolishing of demand on auditing? How could the abolishing of demand on auditing in Denmark and England relate to Swedish possible abolishing of auditing?Purpose: The purpose of this paper is to examine and describe how closed companies stand to abolishing of demand on auditing and which affects they think they will get.Method: The authors have chosen to use a qualitative method. With open questions can give space for discussions, which can give the authors better understanding. The empirical material consists of eight different closed companies. The subordinate data were collected before the interview occasion, this because to develop the interview questions.Conclusion: The authors has come to a conclusion that larger the closed company is, the more of them will keep audit.

Abstract: The aim of this study is to investigate the attitudes towards the labour movement?s strategies, goals and organisational issues in Swedish Miners? Union?s (Gruvindustriarbetareförbundet, hereafter Gruv) paper, Gruvarbetaren 1917-1925.The theoretical starting point is Engels? view on the class state. This perspective turns the question of socialism and the way to get there into an issue of working class power over the state. Another theoretical perspective is the partition of the labour movement into a trade-unionistic branch, seeing unions as financial organisations of interest, and a pro-state one, considering unions as political organisations.During the period investigated Gruvarbetaren was quite radical and advocated a firm class struggle strategy towards employers. Since these were considered unreliable, class struggle was seen as the only way to better the conditions for the working class.

Abstract: The aim of this study is to investigate the attitudes towards the labour movement?s strategies, goals and organisational issues in Swedish Miners? Union?s (Gruvindustriarbetareförbundet, hereafter Gruv) paper, Gruvarbetaren 1917-1925.The theoretical starting point is Engels? view on the class state. This perspective turns the question of socialism and the way to get there into an issue of working class power over the state. Another theoretical perspective is the partition of the labour movement into a trade-unionistic branch, seeing unions as financial organisations of interest, and a pro-state one, considering unions as political organisations.During the period investigated Gruvarbetaren was quite radical and advocated a firm class struggle strategy towards employers. Since these were considered unreliable, class struggle was seen as the only way to better the conditions for the working class.

Abstract: The aim of this study is to investigate the attitudes towards the labour movement?s strategies, goals and organisational issues in Swedish Miners? Union?s (Gruvindustriarbetareförbundet, hereafter Gruv) paper, Gruvarbetaren 1917-1925.The theoretical starting point is Engels? view on the class state. This perspective turns the question of socialism and the way to get there into an issue of working class power over the state. Another theoretical perspective is the partition of the labour movement into a trade-unionistic branch, seeing unions as financial organisations of interest, and a pro-state one, considering unions as political organisations.During the period investigated Gruvarbetaren was quite radical and advocated a firm class struggle strategy towards employers. Since these were considered unreliable, class struggle was seen as the only way to better the conditions for the working class.

Abstract: The aim of this study is to investigate the attitudes towards the labour movement?s strategies, goals and organisational issues in Swedish Miners? Union?s (Gruvindustriarbetareförbundet, hereafter Gruv) paper, Gruvarbetaren 1917-1925.The theoretical starting point is Engels? view on the class state. This perspective turns the question of socialism and the way to get there into an issue of working class power over the state. Another theoretical perspective is the partition of the labour movement into a trade-unionistic branch, seeing unions as financial organisations of interest, and a pro-state one, considering unions as political organisations.During the period investigated Gruvarbetaren was quite radical and advocated a firm class struggle strategy towards employers. Since these were considered unreliable, class struggle was seen as the only way to better the conditions for the working class.

To act responsible in relation to environmental, economic and social issues is a trend that is spreading among businesses and their investors. In order to assess business risks, ethical interested investors are calling for open, honest, clear CSR information that can be followed up in corporate sustainability reports. The ability to communicate about risks and to meet investors requests already in the business analytic process can save resources and increase the company?s profitability.The idea that companies should take responsibility for their impact on society from economic, environmental and social perspective is called Corporate Social Responsibility, CSR. In addition to CSR, there is another three-letter abbreviation in this context, PRI ? Principles for Responsible Investment ? which are principles, signed by ethically interested investors.

Companies that invest in e-learning have different expectations regarding the outcome of the investment. According to literature and articles it is common that companies see reduction of costs as the primary benefit with e-learning. Therefore we ask ourselves the question if companies have attained the expected benefit of the investment in e-learning and to what extent cost reduction have been a determining factor in the investments? The purpose of the thesis is to examine if companies that invest in e-learning have attained the expected benefits. We also want to examine what the reason for investing in e-learning is and if cost reduction is the primary reason for investing. The study is founded on a qualitative method that is based on a case study in eight companies.

The business world of today is characterized by the fact that knowledge plays a far greater role than it did before in the companies? production. In many companies, the human resources constitute the main part of the total assets. It can for example be the employees? knowledge, competence or power of initiative.

Carbon offsetting means to offset those greenhouse gases that are caused by our actions. The purpose of this paper is to examine how companies are working with carbon offsetting. The focus of the research is how travel agencies and companies that provides carbon offsetting. The writers also highlight the problems carbon offsetting is facing. The study was performed with qualitative methods through interviews with three companies working with carbon offsetting.

In 2011 the International Accounting Standards Board issued amendments to IAS 19 Employee Benefits. The new standard is effective from January 1st 2013 and one of the largest changes in the standard is the elimination of the corridor method. Through the corridor method companies had the possibility to defer actuarial gains and losses resulting from their defined benefit obligations (pension obligations) and leave them unrecognized off the balance sheet. According to the new standard companies reporting under International Financial Reporting Standards will have to recognize all actuarial gains and losses immediately in other comprehensive income. The aim of this thesis is to examine how the financial key ratios of Swedish listed companies will be affected by the elimination of the corridor method.

This paper is about how transport companies in the future will be able to adapt their activity to an environmentally sustainable development without the effect of negative company economic consequences. Today, the environmental threat is a global problem and knowledge about that effluent of carbon dioxide have a negative impact on the climate is generally known. A transport system that works well is important for Sweden, but the sector has a negative impact on the environment. Regulation and legislation for increased environmental requirements often meets resistance and fear that the work will be hampered by increased costs for environmental work that can lead to an international decrease in competitiveness. The transport companies have outside pressure from the society to do something about the environmental issue, however the companies? customers are not ready to pay a higher price for environmental work.

The Latvian building company Laval un Partneri Ltd (Laval) posted Latvian construction workers at the rebuilding of a school in Vaxholm in autumn 2004. Because the company refused to sign a collective agreement with Svenska Byggnadsarbetareförbundet (Byggnads), which is the Swedish trade union for constructions workers, Byggnads put the construction site under a boycott. Next Laval sued Byggnads for damages in the Swedish Labour Court (AD) because Laval considers the boycott as well as Byggnad´s demand that Laval signs a collective agreement incompatible with EC Law. AD has now demanded a preliminary ruling from the European Court of Justice (ECJ). While waiting for the preliminary ruling from the ECJ, several important questions of principle stand unanswered.

Graphic profiles are a part of companies? brand expressions. The graphical values reflect the brand values the business wants to convey. They consist of different graphic elements such as logo, company sign, colour schemes, templates, rules, fonts, pictograms, formats and references to how different graphic elements should look, for example, business cards, signs and materials for websites. This thesis aims to examine why firms choose to replace their graphic profiles by studying their underlying motivations.

Abstract: The aim of this study is to investigate the attitudes towards the labour movement?s strategies, goals and organisational issues in Swedish Miners? Union?s (Gruvindustriarbetareförbundet, hereafter Gruv) paper, Gruvarbetaren 1917-1925.The theoretical starting point is Engels? view on the class state. This perspective turns the question of socialism and the way to get there into an issue of working class power over the state. Another theoretical perspective is the partition of the labour movement into a trade-unionistic branch, seeing unions as financial organisations of interest, and a pro-state one, considering unions as political organisations.During the period investigated Gruvarbetaren was quite radical and advocated a firm class struggle strategy towards employers. Since these were considered unreliable, class struggle was seen as the only way to better the conditions for the working class.

Abstract: The aim of this study is to investigate the attitudes towards the labour movement?s strategies, goals and organisational issues in Swedish Miners? Union?s (Gruvindustriarbetareförbundet, hereafter Gruv) paper, Gruvarbetaren 1917-1925.The theoretical starting point is Engels? view on the class state. This perspective turns the question of socialism and the way to get there into an issue of working class power over the state. Another theoretical perspective is the partition of the labour movement into a trade-unionistic branch, seeing unions as financial organisations of interest, and a pro-state one, considering unions as political organisations.During the period investigated Gruvarbetaren was quite radical and advocated a firm class struggle strategy towards employers. Since these were considered unreliable, class struggle was seen as the only way to better the conditions for the working class.