In 2010 mandatory audit was revoked for small and medium sized companies in Sweden. At the same time the authorization for accounting consultants was established with the aim of raising the knowledge and status of the profession. Even though The Swedish Companies Registration Office has discovered more errors in the accounting after the mandatory audit was eliminated, it especially concerns those companies who does not have neither an auditor or an accounting consultant. One of the reasons often mentioned to be audited is the auditors role when it comes to lending decisions. Our empirical studie show that the auditors most important function, being unbiased, is not what is of greatest importance for the credit institutions.Instead it was professional skills, and for small and medium enterprises (SME) it was consulting they requested the most.

The goal of this paper is to analyze the influence of the EU on Turkish democracy. In order to achieve this aim, the paper concentrates on three areas, as representative institutions, opposition parties and freedom of expression. The impact of the EU on Turkey has been more explicit during the last decades. In particular since 1999 when the country became a candidate for membership, and that will eventually lead to Turkey joining the European Union. Thereby this paper will examine the demands EU set up for the country and how Turkey accomplishes these criteria.

The project Karin Park is an identity investigative project, to createa new interesting graphic profile for the ar tist Karin Park. Her newsound has taken her to a new kind of genre, where some standardsexists. The project creates a unique identity with logotype, ar tworkand package design. The graphic profile is created able to be appliedin different contexts..

Introduction: Bokföringsnämnden started the K-project in 2004. The purpose was to collect rules and standards for different categories of companies in a complete set of regulations. Small businesses were given the option to choose between K3 which is the main regulatory and K2 which is a simplified regulatory framework. One specific difference between the regulations is that companies may not capitalize development costs if the company applies K2, this may causes problems for the companies that can give rise to such costs.Purpose: The purpose is to explain the problems that companies have identified in the choice of regulatory frameworks and the implications that may follow the specific rule in K2 on the company's activities and financial report.Frame of reference: K3 contains definitions and requirements that must be met so development costs can be capitalized in a company. Information presented in the financial statements should be relevant to the reader.

This report is the result of a project in the course Independent Projekt in Molecular Biotechnology at Uppsala University during the spring of 2014. The foremost purpose of the course is to give students the opportunity to carry through exstensive work in a project environment. This project was formed based on a comission from the biotechnology company SweTree Technologies, and the goal has been to compose a summary of the different techniques and methods that exist in the field of mass propagation of trees through the method of somatic embryogenesis.The project group has obtained information about the area mainly throgh reading patents, trying to find key components and bottlenecks in other companies? somatic embryogenesis technologies. This paper is divided into different sections, containing the patents of the automation of different steps in the process.

The DuPont formula is one of the most well known and basic tools used for financial statement analysis and is highly useful for understanding firms strategies and operating environment. Previous studies on American listed companies have also shown that analysis of the changes in the DuPont components is useful in forecasting contexts. In this thesis we test whether disaggregating the change in return on net operating assets provides incremental information about future performance for Swedish listed and not listed companies. We find that the change in asset turnover is a leading indicator of increased profitability for both listed and private companies, regardless of size. We also find evidence that the usefulness of the disaggregation for understanding future performance is greater in capital intense industries and lesser in service industries..

During the last year there has been a globalization of trade. Because of the development ofmore sophisticated information's - and communication technology the boundaries and thephysical distance have been smeared out between company as well as countries. Furthermoreit generates that many companies have restructured to global value chains. Because of theincreased access the marketplace has become harder and more competitive than ever.Since the customers nowadays have more access to product information the consume patternsand behaviour has been changed. Through the increased knowledge the consumers requiresmore of the products.

There is much literature covering strategic change under different circumstances but very little concerning how companies act strategically under sudden and radical changes to market conditions. Based on three different events (the terrorist attack in the USA September 11th 2001, the Tjernobyl accident April 26th 1986 and the Islamic revolution in Iran 1979) with such radical changes as a result we chose three companies that were affected (SAS, Asea Atom and Atlas Copco). The result of the events that were studied in this thesis is extremely unusual to their character. The events themselves were sudden and of a temporary nature but the results were long term changes of market conditions. Through personal interviews the authors have tried to establish how the companies have perceived the events and how the top management has strategically handled the situation.

Today Internet is clogged up and packed with homepages and information from both private persons and commercial companies. This has led to a decreased availability for a company to be noticed. The most common tool for consumers to use while searching for products online is via search engines. But because of the nature of these, not all companies can have good placements. Our research question was, "How do small online-companies attract consumers to their website"? The purpose of this thesis is to identify how a company works through online-communications and how to attract consumers to their home page.

Background: The Swedish Parliament passed a law change in late 2010, suspending the former requirement for all Swedish incorporated companies to have an auditor. The new limit values allow the smallest incorporated companies to dismiss the auditor of the company (or not appoint one in the case of a newly started company). The opinions of abolishing mandatory audit vary, and little research has been done post to the law change. However, a new situation has arisen, meaning the optional choice of voluntary audit, for some companies.Aims and research questions: The aim of the thesis is to examine the reasons behind voluntary audit in Sweden, as well as what value companies, having chosen audit, see in their auditor. The following research questions have been used in order to fulfill the aim of the thesis: ?Why do small private owner-led incorporated companies in Sweden voluntarily choose audit?? and ?What value does the voluntarily chosen auditor add to the companies??Methodology: The research questions were formulated after reviewing relevant literature and scientific articles regarding the topic of voluntary audit, as well as the recent law change in Sweden.

The primary purpose of this study has been to investigate the Swedish timber industry?s perception of compression wood. A secondary aim has been to describe particular areas within the production process where compression wood is likely to cause problems. This study has mainly been carried out as a questionnaire. In order to connect the findings to current research, additional information has also been collected by means of a literature review. The questionnaire has been intended for sawmills and wood-manufacturing companies from various production classes and owner categories, as well as from different parts of the country.

AbstractTitle:Sustainability reporting- For whom and what? What is the opinion of analysts, consultants and fund managers on sustainability reporting?Level:Bachelor thesis in business administration, 15 university creditsAuthors:Nils Johansson and Hannes ThomasfolkSupervisor:Sarah PhilipsonDate:20140108Keywords:Sustainability reporting, value relevance, stakeholder theory, signaling theory.Purpose:The purpose of this paper is to study how different professional groups in the Swedish financial market in 2013 use sustainability reporting and explore how professional groups look at the future development of sustainability reporting.Limitations:The study focuses only on organizations that are members of SWESIF.Method:In this study we chose a multiple case study design, inspired by well grounded theory. The study's empirical data was obtained through ten semi-structured interviews with analysts, consultants and fund managers.Results and conclusions:It was revealed by the study that companies producing a sustainability report demonstrates transparency and are perceived as a company that is aware of risk, both economic risks as well as external risks. The study also shows that among the study's respondents, there is a strong belief that sustainable business in the long term is a good investment. The study also indicates that this is no concrete evidence of an association between the use of sustainability reporting and either increased or decreased profitability.

Purpose: The purpose of this thesis is to investigate potential associations between usage of the cash flow statement report and time perspective in which companies? acts and set goals. Method: Our approach is quantitative, using empirical data summarized in a statistical procedure. The result is thereafter analysed through the developed analysis model from which conclusion is drawn. Results: We have in the investigation stated that the usage of the cash flow statement report varies depending on the time perspective in which companies? acts.

The industry of management training programs is increasing rapidly. Every year numerous organizations sponsor expensive management training programs for their managers, hoping that this will pay off and make the organizations more profitable. The companies that offer these management training programs could be seen as important conveyers of conceptions of leadership. Thus, the purpose of this thesis is to identify similarities between a number of management training programs and see how they are related to different leadership theories , and based on this try to recognize the conceptions of leadership that are conveyed. The study is of qualitative nature and is based on interviews with representatives from five management training companies in Sweden along with a text analysis of written material presented by the companies.

The consumer society exploits the earth?s resources more than the earth itself has capability to produce. This over-consumption causes a mass production of products, which mean that more greenhouse gases are being emitted to the atmosphere. This is one of the reasons why the earth?s temperature is rising, where the result of it is worldwide disasters.