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 examination paper concerns how a organization can reach right quality. In this case the focus is on the communication of the soft product quality within an organization to achieve right quality. To fulfill the aim of this study a case company has been used to be able to show the absence in the topic. The questions of the study are: How have the customer?s needs been communicated within the organization? What absences are there today concerning the communication of the customer?s needs within the organization? How can the communication of the customer?s needs within the organization improve?The aim of this study is to describe and analyse how the transmitting of the customer?s needs concerning soft product quality is made today in the case company and to reach any improving suggestions.

Study objects: Three different productions companies which the authors have chosen to be anonymous. Purpose: The purpose with this study is to examine why production companies choose to use 3D-animations in television commercials, and what different kind of aspects affects their decisions. Theoretical: The theoretical chapter reviews the history of 3D-animation andtelevision commercials and other fields that will be relevant laterin the analysis and discussion. Method: A case study has been made on three different companies, two of the companies are active in post-production and the other one is active in the consulting area. Data was collected through semistructured interviews with two of the companies.

This dissertation is performed at the request of Lagafors AB who develops and manufactures stationery and mobile hygiene solutions for companies in the food- processing industry. The objective of this dissertation is to develop and construct a new, cost efficient cleaning station based on an innovative technology.The technique is based on serially connected dosing pumps which allow the customer to work with concentrated detergents. This leads to serious reduction in the clients use expenses. Two units have been developed with this technique, one that is stationary and one that is mobile.The dissertation has led to good results which resulted in the sale of the first stationary unit of the Lagafors CPU before the end of this dissertation. .

Background: Røvik claim that both public and private sector, large and small firms, are working with the same administrative standards, recipes, as these are currently considered to be ?right?. He argues that this is partly due to the globalization of the information society, which is making it possible for recipes to spread rapidly. An area affected of this is purchasing, where many new strategic and organizational concepts have been developed. Nowadays, people argue that ?every penny saved in the procurement function, is an extra penny in profit? and that purchasing decisions affect the entire company and its performance.

As the environmental requirements on businesses increase from various stakeholders, the incentives for businesses to work more with environmental issues also increase. Historically, the requirements were focusing on companies with direct emissions from operations. Lately, the environmental impacts that occur indirectly as results of corporate activities have become more topical. Companies and organizations that mainly offer services often have a greater indirect than direct environmental impact. This is because they are affecting third parties, which in turn have a direct environmental impact.

The number of wireless networks has increased rapidly among both home users and companies in just a few years. That has brought a lot of good things with it, for example the possibility to connect wireless equipment to the network or Internet from an arbitrary position within range of the accesspoint. But since the transmissions take place through the air some new security risks appear. It?s difficult to restrict the signals to a specific space and thereby a lot easier for unauthorized to eavesdrop or disturb the signals compared to a traditional wired network.

Sustainability is a term that is constantly gaining focus in our society and we are becoming more and more aware of the need to take the next generation into consideration when making decisions. The sustainable activity within the core business is growing and is also connected to profitability in ways that have not been seen before. However, the activities that are not included in the core business have not yet reached this long-term perspective. These non-core businesses within an organization goes under the term Facilities Management (FM).This paper focuses onReal Estate businesses, FM-suppliers and the relation between them.The purpose is to investigate current knowledge regarding outsourced FM-services and the real estate organisation?s use of these services.

Engineers are a group of individuals who are attractive when companies are in need for competence in technology. Today it is a shortage of these competences in the labor market. Because of this there has grown a competition among companies when they strive to recruit the best engineers. Therefore companies spend more resources on marketing themselves as an attractive employer. This study was set out to find what engineers think is an attractive employer through a demographic perspective.

Marketing communications have earlier been conducted via traditional channels. Today companies have discovered the possibility of doing much of their marketing communication in cooperation with the web at relatively low cost. This development has led to the ability for small businesses to compete with large companies independent of geographic location. The purpose with this thesis was to examine how small businesses use their website in marketing communications with their customers in the consumer market. In order to reach this purpose we have conducted interviews with five small businesses in different business trade with varying degrees of website usage, located in Piteå and Luleå.

The purpose of this essay was to examine whether small businesses can avoid ac-counting crimes with a well-conducted internal control system. The questions we asked ourselves was, whether and if so, companies can prevent this from happening by using a internal control.In this essay we used a qualitative approach. Essential information was given to us from four different interviewees. We also worked from an inductive approach which means that we interviewed people without any earlier research to build on. The method also had a hermeneutical approach, which means that we made different interpretations based on the reference framework and the empirics.After the study had been carried out, we concluded that all evidence from this essay suggested that even small businesses need an internal control to protect their business.

The aim of this study is to research images of the academic world that is presented, incorporated and reproduced within the frames of the mentorship in the basic level. Can these images derive to the view upon science as a traditionally male area? Is mentorship gendered? Can the mentorship on the basic level be viewed upon as a milestone of a academic career where men and women have different opportunities to succeed?By interviewing seven mentors, working in a social sciences institution in a larger Swedish university, I have come to the conclusion that knowledge is coded male and that this affect mentors mental images of what male and female students are expected to do. The male student represent the scientist, while the female student represent what the scientist is not.Depending on the work of, among others, Kerstin Norlander, Dorothy Smith and Eva Erson I have come to view upon the university as a patriarchal organisation witch produces knowledge based upon male values, experiences and concepts. This precludes the female within this organisation from relating to the knowledge she is supposed to incorporate.

Ever since Sweden joined EU on the 1st of January 1995 the auditing is regulated not only by our Swedish laws but also by EG:s directives. In the fourth directive the member states are given a possibility to dispense small companies from the duty to audit the accounts. It is up to every member state to decide whether they want to dispense the small companies or not and today Sweden is one of few member states who does not. The purpose of this essay was to describe how lenders and Skatteverket will act in case of a dispensation for small companies from the duty to audit the accounts. The study has been carried out by interviewing four lenders and Skatteverket. The study shows that the lenders and Skatteverkets acting in case of a dispensation for small companies from the duty to audit the accounts will part from each others. While the lenders stand before a big change Skatteverkets work will be next to unaltered. Half the lenders think that they will continue to demand that the companies? accounts be audited.

Ever since Sweden joined EU on the 1st of January 1995 the auditing is regulated not only by our Swedish laws but also by EG:s directives. In the fourth directive the member states are given a possibility to dispense small companies from the duty to audit the accounts. It is up to every member state to decide whether they want to dispense the small companies or not and today Sweden is one of few member states who does not.The purpose of this essay was to describe how lenders and Skatteverket will act in case of a dispensation for small companies from the duty to audit the accounts. The study has been carried out by interviewing four lenders and Skatteverket.The study shows that the lenders and Skatteverkets acting in case of a dispensation for small companies from the duty to audit the accounts will part from each others. While the lenders stand before a big change Skatteverkets work will be next to unaltered.Half the lenders think that they will continue to demand that the companies? accounts be audited.

Marketing communications have earlier been conducted via traditional channels. Today companies have discovered the possibility of doing much of their marketing communication in cooperation with the web at relatively low cost. This development has led to the ability for small businesses to compete with large companies independent of geographic location. The purpose with this thesis was to examine how small businesses use their website in marketing communications with their customers in the consumer market. In order to reach this purpose we have conducted interviews with five small businesses in different business trade with varying degrees of website usage, located in Piteå and Luleå.