Since 1987 until November 2010, the entrepreneurs who choose to conduct its? company in the Swedish corporate form aktiebolag had no opportunity to evade or deselect the mandatory audit. The only choice that really was there to make was to which audit firm they would turn to and the Swedish auditor?s position was rather unchallenged. Today the circumstances are different and the small businesses have been given a chance to take charge of their own situation now being able to remove the auditor.

In a time when milk producing farm businesses face decline in profitability it is of great importance to examine how the situation can be improved. This thesis is a study off efficiency in milk producing farm businesses represented by Swedish, Dutch and German farms. The aim of this study is to investigate whether any differences exist between companies in these countries. Moreover, the study includes a mapping of a number of factors that determine how efficient milk production can be managed. This mapping is based on a literature review on prior efficiency studies followed by qualitative interviews with milk production advisors as well as a questionnaire sent out to dairy farmers in Sweden.

Today's society is facing major challenges. In order to reduce the climate impact fossil fuels should be replaced with fuels that do not contribute to the greenhouse effect. The growing population generates organic waste originating from industry and households so called organic fraction of municipal solid waste (OFMSW). Through anaerobic digestion, waste can be utilized to produce energy-rich methane gas. In this way, waste can be a resource instead of a burden on society.

This thesis aims to contribute to improved functional procurement of photovoltaic systems, PV systems. Functional procurement means that criteria concerning a function are set rather than specifying technical details or products. Possible advantages and difficulties in using functional procurement have been analyzed by interviews, simulations and a case study. Electricity production and surplus production for different scenarios have been simulated via MATLAB. The MATLAB script was also used to generate rules of thumb on feasible solar fraction for six different load profiles; a church, a farm, a car mechanic, an office, an industry and an apartment building.

ALMI Business Partner operating in the years 2008-2010 a project called Vivan which is about innovations made by staff in the health care profession. The project Vivian is to bring new products to the market by establishing new companies. We have looked at why health care professionals to a lesser extent than other professionals choose to start businesses. Another question raised is why it is mostly men who have chosen to start their own business in the female-dominated health profession. Traditionally, men have as an advantage over women in the corporate market in Sweden.

The bacterium Lactobacillus reuteri, which natural habitat is in the intestine of mammals and birds, uses glycerol as a substrate for production of the antimicrobial compound reuterin. Glycerol has been shown to decrease the number of Escherichia coli in human feces and it is believed to be due to in situ production of reuterin. E. coli belongs to the large family of Enterobacteriaceae, naturally occurring in the intestine, and pathogenic strains of E. coli have been shown to be one of several bacteria causing diarrhoea in calves.

Title:Pecking-order i små tillverkande företag Level of thesis:Master´s dissertation in banking and auditing Authors:Mathias Klasén and Maria Waderoth Advisor:Joakim Winborg Background:The area of business financing has been well studied during the 1900´s. Many studies and theories are made with big corporations in mind, and the importance of small businesses wasn?t enlightened until the end of the 1900´s. Business financing has created a number of theories, among them Myers pecking-order theory. This theory implies that business managers prefer internal equity in front of debt and external equity.

Aim: The aim of this study is to examine how managers apprehend today's leadership and how they believe that future leadership will be influenced and developed when the people bourn during the nineteen forties pass on their management positions to a younger generation.Method: I share the hermeneutic view on science. I believe that knowledge is born with in the person who seeks to obtain it. I have chosen to conduct my study using a qualitative and inductive approach. I use an inductive approach as I answer my questions by using interviews in order to respond to my question at issues, and assumes from the empiric in my study.Result & Conclusions: The leadership role has changed from being? the one who decides?,? the director?, to becoming less peculiar and prestige.

Within the near future Sweden will be facing a large number of successions of ownership  within the agriculture and forestry sector, which is why it is important to acknowledge the question of alternatives for transfer of ownership. The purpose of this thesis is therefore to analyze the existing law as well as the various options for how to transfer the ownership concerning succession of ownership within family-owned agriculture and forestry businesses. This thesis pays particular attention to the complexity of problems that refer to joint ownerships and the great importance of the emotional questions that arise when a succession of ownership is being implemented.A succession of ownership can be planned as well as unplanned. When implemented through inheritance the transfer to the younger generation is unplanned. There are several effects of an unplanned succession of ownership and these effects can be harmful for the company as well as the family.

Abstract The subject of this thesis is the priority rules that apply in connection with mining activity. Already back in the 1800s, there were rules in the so-called Lego Charter concerning protection of workers, mainly servants. When the first modern trade union was founded in the 1870s, also developed a collective agreement. These agreements were the order of priority clauses had to intend to ensure employees' working lives. Exceptions had to be done by ensuring that individual employees' dependents. In 1974 the Act on employment entry and had intended to protect older workers.

One of the biggest changes which have affected businesses during the last ten years is the accelerating speed at which Internet technology and e-commerce has developed. If Internet earlier was used in the purpose to entertain it is now accepted as an essential business tool and companies are investing more of its resources in e-commerce activities. Everyone ?has to be on the net? today but that implies a challenge in matching e-solutions to the company?s business goals. It is necessary to have clear goals, carry out research and plan a strategy in order to operate an optimal e-commerce website for the company?s needs.The purpose with this dissertation was to see how well companies adjust to new demands in the rapidly changing e-environment.

The purpose of this study is to compare social media's role in the proactive crisis communication planning in two administrations, two companies and two non-profit organizations. A qualitative comparative study method has been used and people familiar with social media and crisis communications work from each business has been interviewed. The interviews have been transcribed and analyzed to discover the opinions and reasoning about how businesses work with proactive crisis communication and the role they give social media. The interviews were analyzed based on selected theories and previous research in strategic crisis communications, where issues management and crisis communication plans have a significant role. Also research on the pros and cons of social media and crisis communications channels have been used.

This essay examines the strategies adopted by the Swedish parliamentary parties against the Pirate Party (Piratpartiet). The study uses the PSO-theory, which attempt to explain the success of niche parties as a consequence of the established parties? strategies against the new competitor. A qualitative analysis and a comparison of the parties? manifestos from the 2002, 2006 and 2010 national elections is used to determine which strategies are adopted.

A central discussion within society and businesses today, is the change of generations in the business market which occurs within the upcoming years. A change of generations is unavoidable and a natural step in business. The challenge of the forthcoming reform is the large number of people leaving the labour market and the grand entrance of new labour; Generation Y. The characteristics of Generation Y differ from the older generation which enhances the challenges for the businesses to attract a new workforce. It may also be necessary for the organisations to adapt to the younger generation.

During some time there has been a debate whether or not logging contractors? profitability can be considered poor. The contractors? situation is important for maintaining long term relationships and continuity in the forest industry. A thorough analytic picture is however missing.