The question of the mandatory audits be or not be has been investigated thoroughly in recent years. Theresult is that the audit obligation in all likelihood will be voluntary for 96 percent of all of Sweden´slimited companies in the summer of 2010. The new draft law gives the accountant the opportunity towork both as an accountant and consultant. The investigation in this script works with the question"Which services the owner-managed companies, which in future not will be forced to audit, demandfrom an accounting firm in the suspension of the mandatory audit?" This will take the investigation outby a quantitative study through questionnaires distributed to 40 limited companies.

Introduction: The world is changing rapidly and the uncertainty that characterizes today´s society makes companies preparations for the future crucial. Purpose: To examine how CEO:s in small companies look at the future and what kind of preparations they make in order to meet it. Hereby, our ambition is to find out whether there is a difference between companies working in industries characterized by different degrees of stability. Mode of procedure: The purpose of this thesis has been fulfilled by interviews with four CEO:s from industries characterized by different degrees of stability. Result: The companies working in relatively unstable environments tended to be relatively more flexible and have an emergent strategy formation process, whereas companies working in relatively stable environments displayed relatively less flexibility and tended to have a planning strategy formation process..

The purpose in this Bachelor degree project has been to create a visual identity and to design a compilation cassette for the small music distributor Kyrkvägen Kassett. My way of approaching the task has been to draw parallells between the cassette as an obsolete music format and more or less abandoned or anachronistic formats, materials and printing methods in the graphic design area. The result is a visual identity that is built upon materials and methods of production rather than specific visual elements. The work is to be seen as a tribute to the small non-profit producers of music and graphic design. As often done in the DIY movement, I chose to consider my lack of practical knowledge in these fields not as an encumbrance but as an asset and an incentive.

In this study, we have examined how Swedish tour operators are using social media as part of their marketing plan. Our purpose was to find out which strategies they use in the area of social marketing. The companies that were examined were Ving, Fritidsresor and Jambo tours, and the social network site that the research focused on was Facebook. The examination was conducted with a content analysis of the companies' Facebook pages and qualitative, structured interviews with the companies. The aim was to compare the various tour operators Facebook pages in order to get a broader overview of the companies marketing strategies.

This essay tries, in different levels, to explain and create a deeper understanding for the phenomena ?private security companies?. By using Mary Kaldors theory about new wars, I will come to the conclusion that the insecurity that these wars create is an important part in understanding the emergence of a security need that these private security companies can provide. Later I investigate and explain howthe neoliberal privatization policy that is spreading through the world today has laid ground for development of the private security industry. When I have answered these questions I analyze how the private security companies can affect the state, war and peace both positively and negatively.

This was a project of creating an animated music video for Anna vonHausswolffs song Something is missing. By working with animation Iwanted to broaden my expertise in visual communications. This hasbeen an exploratory work in how I could translate my illustrations tomoving images in the program Adobe Aftereffects. I have formed myown narrative by creating a storyboard. I worked with illustrated setdesign, created an atmosphere in the film and experimented with howto tell a subtle story.

The purpose of this thesis is to increase the understanding on how market leading pharmaceutical companies in Sweden limit the market share decrease when these companies patent expires. In order to respond to the purpose, two research questions have been asked: how do pharmaceutical companies deal with market strategies prior to the expiration of a patent: and how the market strategies is used when a patent has expired and as a consequence, generics entered the market. A case study was implemented based on two interviews with a brand manager and a therapy area manager within the company Pfizer AB in Sweden. The results suggest that pharmaceutical companies implement strategies in numerous ways which differs substantially from the theories, this having to do with Swedish legislation. The main aim with the execution of the strategy, before and after patent expiration is not to limit a decrease in market share hence, rather to retain the pharmaceutical companies strong brand image.

In order to counteract and to discover unethical actions within an organisation, a growing number of Swedish companies implement a so-called whistleblowing system. The purpose of our essay is to study the mindset of companies and further analyse how this mindset affects the design and quality of companies' whistleblowing systems. To do this, we have used a qualitative approach by interviewing different Swedish companies about their mindsets and systems. The study determines that there seemingly are three different categories of systems of varying quality. In this study we have chosen to call them "internal system", "external system" and "combined system".

This is a study in the field of Music Information Retrieval (MIR) concerning classification of musicgenre. The study uses a music listening experiment and machine learning methods to determinewhether or not the drum sounds from different songs contain sufficient information to classifygenre.MIR methods are used to extract data from the audio signals. The data is used together with theclassification results of the listening experiment to train different machine learning algorithms toclassify the songs in different genres.The results indicate that using only drum sounds for genre classifications works well, both forlisteners and for machine learning methods..

Sustainability reporting in Sweden is a voluntary disclosure action for non-governmental companies. Since 2009 all state-owned companies must however publish a sustainability report according to GRI guidelines and with independent assurance statement. Three different sustainability reporting methods are primarily used: (1) Separate Sustainability Report, (2) Sustainability Report included in the Directors? Report, and (3) Sustainability Report forming part of the Printed Annual Report. The aim of this paper is to explore why some companies choose to publish a sustainability report and identify the motivational factors behind this decision, as well as attain an understanding for companies? choice of reporting method.

Transport is an important aspect to take account in efforts to achieve sustainable tourism development. If we do not change our behavior regarding travel, the consequences will be significant for the environment. This study examines the various transport operators on the two Swedish ski resorts if their websites and marketing are different from each other in the mode selection. The destinations are Åre and Hemavan Tärnaby. They studied modes are two Swedish airlines, two train companies, three bus companies and three taxi companies.These corporate websites are studied with a content analysis in which the results of the keywords that have been developed are scored according to different categories.

The purpose of this thesis is to investigate the status of Swedish real estate companies in terms of financial health and risk of financial distress. The background is the ongoing financial crisis, which partly can be derived from the American real estate sector. Publicly available accounting information from 16 listed real estate companies has been analyzed for a period of one year using financial ratios covering both the operational and financial activities. We find that the deceleration in the economy and in the real estate sector have forced the real estate companies to make large write downs, in line with the relatively new accounting rules, IFRS. Write downs are likely to reoccur during the following periods and real estate companies will therefore probably be forced to continue to show negative results.

Music production software has a strong tradition of two-dimensional graphical user interface (GUI), in which the time line is represented as a flat composition either horizontally (from left to right) or vertically (from top to bottom). In my degree work titled Sequi, I approach music composition from a different angle. Instead of a two-dimensional time line with only two possibly ways of progression (forward or backward) I constructed a three-dimensional GUI with the maximum of four different ways of progression from any given point in a composition. The height axis is used to describe time-intervals (the time between downbeats) and the wide and depth axes are used to describe progression from one sound to another..

The purpose of this thesis is to illustrate the conception of creativity. Observation and interview illustrate teachers´ views of the concept, as well as the use there of. Classes in ensemble and aestethics have been observed. The reason for choosing these two classes is to give the investigator the oppurtunity to observe several students at the same time and it also makes possible for the investigator to observe several instrumentalists´ use of their instruments. Interviews have been conducted with teachers in the observed classes.

In the end of the 80´s the area of system development moved into a new era. As a consequence many new methods and development models emerged which in many cases resulted in problems when choosing system development models and methods. As a result of these problems the today standardized modeling language UML (Unified Modeling Language) was created. UML is tailored to support many different types of projects. This is possible because of UML?s capacity to be adjusted and adapted to a specific company environment.The purpose of this bachelor thesis is to investigate how and why companies use UML and what experiences and opinions those who use UML have of using UML in practice.