This study investigates whether auditors affect the tendency to report correct taxes for small companies. Since November 2010 the smallest companies in Sweden are no longer obliged by law to have an appointed auditor to perform the former yearly audit. The auditor shall during the audit, amongst other tasks, investigate whether the audited companies follow Swedish law, and report them if they do not. The presence of the auditor might influence the actions of companies to act according to law, and reduce errors in the reporting. Errors regarding tax reporting will result in a revised tax decision if detected by The Swedish Tax Agency.

Due to the well-developed rhetoric and the relative easiness to estimate costs, cost considerations are usually more in-depth than revenue considerations when discussing strategies impact on profitability. To avoid dysfunctional companies and poorly judged strategy decisions it is necessary to develop the rhetoric of revenue considerations.By collecting data from 230 respondents in a quantitative study of two grocery stores in Mora, the study aimed to assess the relationship between choice of generic strategy and self-reported buying behavior, considering differing decision-making processes of customers.The results of the study indicate that a differentiation strategy performs better than a low-cost strategy in terms of buyer frequency, number of goods and cost of purchase. However, due to a poor data collection method, the results are weak, and should therefore be questioned. The study indicates that reliability considerations for behavioral measures should be treated in the same respect as psychological measures, and therefore illuminates the need for new methods and measures to be developed..

Root rot causes large economical losses for Swedish forestry. The spread of root rot can partly be prevented by treating the spruce stumps in thinnings. Late pre-commercial thinning (PCT) is one of the forestry measures where stump treatment is not used. Late PCT can be defined as: The act of cleaning the stand with the aim of improving accessibility and sight within the stand, and so to increase the mean stem´s volume during the first conventional thinning. The aim of this study was to examine how late PCT is performed, its spatial extent and if it aids the spreading of root rot. The study was limited to encompass late PCT before first conventional thinnings in spruce stands in southern Sweden. Samples of spruce stumps were taken from four stands where late PTC had been carried out.

The purpose of this thesis is, through both a quantitative and qualitative study, to map out how the interaction appears between the established parties and the radical right-wing party, the Sweden Democrat?s (SD) and their core issue ? immigration in the Swedish parliament. By applying analytical dimensions on the parliamentary protocols regarding the immigration issue between the years of 2010-2012 this study will get an insight on how the argumentation concerning immigration has developed since their entrance into the Swedish parliament in 2010. The result shows that SD, through the rejection treatment of the established parties, fulfilled the three conditions which accordingly to the study's theoretical framework are crucial for the party's future success. In the established parties? reception of SD regarding immigration, SD is, to a large extent, left unchallenged as the established parties rather focus on integration instead of challenge SD in the immigration issue.

It gets more and more important for companies to get involved in Corporate Social Responsibility, CSR, when stakeholders now are more aware of the responsibility companies should take. Through their communication companies show how they take responsibility. Reflected by their goals by which they want to achieve acceptance and understanding through an open dialogue. The paper examines this issue. CSR is an abbreviation for Corporate Social Responsibility which is engagement in responsibility for companies and organisations.

Purpose: To analyze and clarify differences between indie and major labels in the use of and attitude towards the Internet as a marketing and distribution channel.Method: In this study, we use mostly qualitative but also quantitative methods. Representatives from four record labels, two indie and two major labels have been interviewed, and we have also examined the companies? activities on the Internet.Conclusions: This study points to a number of differences between indie and major labels. Indie labels are generally more open to business development and innovation. As for marketing, indie labels make use of web services such as Myspace and Facebook to a greater extent than major labels.

The purpose of this study was to examine how employees perceive female chief executiveofficers and if any significant differences between what leadership-skills female and maleco-employees choose to express about female leaders can be observed. The survey isperformed as a qualitative study where three companies within the retail marketparticipated. We collected our empirical data by interviews and observations and usedsocial constructivist theory to look at how individuals construct their subjective view ofreality. The result showed, among others, that female employees often use traditional maleskills to describe the strengths of their female chief, whereas male employees emphasizesmore female skills such as unpretentious and open-minded..

This thesis provides the first test of the effects of ?advertising talk?, i.e. comments, discussions and opinions about advertising. Despite its prevalence quantitative research on advertising talk has been scarce and this study is thus an attempt to fill in some blanks. Hypothesizing that advertising talk will enhance consumer-perceived advertising value as well as purchase intentions and that the effects are more pronounced for talk generated by consumers as compared to marketers, I use a fictional campaign to measure responses in an experimental study.

This paper, called Pupils' practice of source criticism on the Internet, is investigating pupils? use of source criticism. The main research question was: how much knowledge pupils from an upper secondary class have about the use of source criticism, regarding examining data from the Internet intended for assignments. Furthermore, developing a suitable method to investigate this was included. The main research question led to further sub questions that aimed to answer to what extent pupils consider source critique criteria as sender, aim, up-to-dateness, credibility and dependence.The study has been conducted by using mixed methods, both qualitative and quantitative methods.

The interest for food and cooking has probably never engaged the people of Sweden as much as it does today. Especially cookbooks are selling better than ever which has been a quite constant trend since the mid 90's. This study explores the connection between visual communication in Swedish cookbooks and the post-modern values which have influenced the market climate and the visual culture. I have used a theoretical framework as reference consisting of theories of semiotics, visual rhetoric, marketing communications and postmodernism. I have been studying six cookbooks, three from the late 00's and three from the early 90's, from the two separate angles of their graphic design and photographic material.

The purpose of this thesis is to investigate how students relates to and perceives the schoolswork with the value base. To answer my purpose has been two studies conducted. The first study aimed at finding out students' perceptions regarding the content and concretization of the value base and on their perceptions of participation and retention of this work. This study was conducted using a questionnaire survey.The second study has aimed to highlight the approach embodied by the schools' plans and treatment plans. This sudy has been conducted trough a review of policy documents available on the websites of education departments, municipalities and schools.

Even if the main purpose is to decide if the companies profitability and financial position is a determining factor for its growth, the purpose is to determine if there are any differences between big and small companies in there economical positions then they grow, in the selected industry. This thesis is mainly a quantitative study. The selected industry for the study is extraction of turf. The financial measurement that most clearly differ the growing companies from the not growing companies or the companies that didn?t change there amount of employees was the returns of the companies own capital.

In recent years, more of high stakes (National exam- NP) have been introduced in Sweden and now (2015) the government has decided that the NP in social sciences- and natural science in 6th grade is optional in order to reduce teachers' administrative burden. Based on these reforms, to have more tests in more grades and also on the decision to remove the test, the purpose of this study is to examine how teachers perceive the work of the (NP).A quantitative research was done in the form of questionnaires. The study was based on questionnaires regarding the time for working with the NP and of the intention that the NP should be a support for teachers.The result of the study is linked to school development and the constructivist theory of learning. The results show that teachers perceive work with NP takes a lot of time, where as the time for administration seems to take slightly lesser time than the time for assessing the exams. The results also indicate that teachers perceive NP as supportive, mainly in relation to the curriculum.

Purpose: The study examines the risk a rising from the acquisition of shares, and its relation to the expected return. We would like to see how a high-risk portfolio is related to a low-risk portfolio. Although studying the portfolios annual performance.Theory: The theories that have been used in the study are, Capital asset pricing model, CAPM and portfolio theory.Method: The study is based on a quantitative method, the time interval is from 2008 to 2010.The annual reports, historical stock prices for companies and the index are used to perform calculations based on the essay theories.Conclusion: The beta value has positive liner correlation with the expected return. When there are bad times in the world, the companies are negatively affected regardless of industry. The Portfolios developed in the same direction during the time period..

The object of this essay has been to investigate the interlibrary loan service at the universitylibraries of Borås and Kalmar. For this purpose a quantitative and a qualitative methodhave been used.The main body of information consists of statistic data concerning the incoming interlendingorders for a three-month-period. In order to examine the circumstances under which theinterlending activity exists several interviews were made.The study showed that there are several important factors which together make up the complexitythat governs the interlending activity. What type of demand there is depends on theeducational level, whether the different study programmes have a broad or limited subjectorientation or not, and if the demand is of a constant or an inconstant nature. Well-establishedroutines at the information-desk and co-operation with the departments of the different studyprogrammes are important factors in keeping the knowledge of what books and serials areneeded up to date..