Despite the fact that mandatory financial auditing has been abolished for small private public companies in Sweden we still see this service being used by these firms. Earlier research, papers and published articles tend to focus on the abolishment of the mandatory audits seen from the accountant?s point of view. There has however been less emphasis on the fact that 85 percept of the companies relived from the mandatory audits still utilises this service. We think that we have found a new and until now unexplored angel on this subject, and the purpose of our study has been to explore what the Swedish bank officials and what the Swedish Tax Agency?s officials think that they have to gain from a mandatory financial audit.The scientific method used in the study is deduction due to the fact that existing theories has been used to form the hypothesis.

Background: Testosterone is the most important androgenic hormone in the male. Aging is closely associated with reduction of serum testosterone which can lead to reduced muscle mass, muscle strength, bone density, and depression. These symptoms may be counteracted by administration of testosterone. Objective: The purpose of this study was to examine the effects of hormone replacement in men with age-related testosterone deficiency. Method: We performed a systematic review using Randomised Controlled Trials (RCT).

The Swedish oligopoly system that prevailed within the provision-industry has during the latest years subsided. The competition on the market has increased when new participants were given the opportunity to enter the Swedish market. Today the provision-industry is characterized by different foreign participants. Among these new participants one can find Lidl and Netto, who have entered the market enable to provide the Swedish people with an inexpensive range of products. In pace with the growing rivalry the benefits favor the consumers whom are being given several options to choose between.

ABSTRACTCourse/level: Enterprising and Business Development, Bachelor Thesis, AUT2012, 2EB00ETutor: Magnus ForslundAuthors: Linn Danielsson & Alexander OlofssonKey words: Strong diversity, Consistent Corporate Culture, Core Values, Corporate Strategy,Definition of Diversity, Working with Diversity, Management, Standardization.Title: Diversity or Corporate Culture ? A case study on the paradoxical relationship betweendiversity and corporate cultures in corporations and organizations.Background: Diversity and corporate culture can in various ways result in corporate andorganizational advantages. While diversity promotes innovation, creativity and companydevelopment corporate culture possesses advantages such as efficiency, community and unity.Diversity and corporate culture seems to create various benefits that are both beneficial forcompetitive advantage.Problem discussion: I would be beneficial for companies and organizations to maintain bothdiversity and corporate culture since they complement each other. However, diversity andcorporate culture have different purposes and benefit in different ways. The question is howtwo such different strategies can meet.Question for research: How does diversity and corporate culture co-exist in corporations andorganizations?Purpose: The aim of this study is to create further understanding for the co-existence betweendiversity and corporate culture in corporations and organizations.Method: The study is made qualitatively with a hermeneutic approach and based on a casestudy on two corporations within the real estate industry.

AbstractToday there is an opportunity to reinforce concrete with steel fiber reinforcement. In some cases, completely replace the conventional reinforcement. Replacing conventional mesh reinforcement with steel fiber reinforcement in slabs on ground has shown economic benefits, less crack width and less reinforcement amount.Today there are no Swedish standard for designing steel fiber reinforced concrete, what is there is different international recommendations.In this work, design methods for steel fiber concrete are used according to RILEM and Bekaer Swedish AB's software DRAPRO. For other design methods Eurokod 2 is followed.In this work, the design of slabs on ground that are not exposed by large tension strength been designed. Design of crack-reinforcement and restrictions of crack width have been conducted in three different slabs on ground.The calculations have been performed using only conventional reinforcement and only steel fiber reinforcement, and the results are then compared.The results of the theoretical analysis are summarized in tables that compare the amount of reinforcement, crack width and economic cost.This work showed that the slabs on the ground reinforced with steel fibers provide less crack width with a minor amount of reinforcement.

The competitive situation for businesses has experienced drastical changes as an effectof globalization and changes in consumer demands. Product related competitive advantages arerisking to quickly become presumptions for competition. The demand for increased innovationpace, along with the intense price competition, has led to buisnesses trying to find new ways todifferentiate themselves and Corporate Social Responsibility has became one way of doing so.The bad working conditions associated with the textile industry have rised a debate about thebusinesses? Corporate Social Responsibility. The future is heading towards more and morecompanies choosing to take their social responsibility, many of those experiencing this to be anadvandage in the relation with the consumers.

Aim: Nation Branding has become an important phenomenon during the last couple of years. The concept talks about how to promote a product by using the features of a nation to gain profit. Among the years many countries has established a strong Nation Brand abroad. In the long run many companies have chosen to use these benefits in an efficient way by promoting their own country brand, especially in their internationalization process. The aim of this study is to see what factors that influence companies in the Swedish food industry while using the fact that they are Swedish when they enter foreign markets. Method: Data was collected through interviews with export managers and sales managers at 6 Swedish companies exporting products within the food industry.

During the changes of time, the stipulations for the existence of books and libraries also change. With technical advances come new possibilities, and the option to publish literature electronically is one of them. The purpose of this Master's thesis is to answer the question how the advantages and disadvantages of electronically published literature is described and constructed. To further deepen the analysis these questions were asked: What aims are the electronically published literature said to achieve? Why are the electronically published literature said to achieve these aims? And who are favoured/disfavoured by electronically published literature? The analyzed publications are four Swedish library related publications: Biblioteksbladet, Dik-forum, Ikoner and Nya Ciceron.

Demand has become increasingly difficult to forecast in today?s volatile markets. Being able to produce towards real demand is becoming vital for companies, since inventories of finished goods are expensive to maintain and because miscalculated products tie up capital that in the end is never repaid. More and more companies are using postponement strategies to delay the process of producing until real demand has become known. Tooling Support Halmstad is a company within the manufacturing industry, which has become aware of the benefits with postponement strategies for parts of their production.

Uppsatsen syftar till att utreda två skatterättsliga frågor som uppkommit i samband med ett avvisat avgörande från Högsta förvaltningsdomstolen avseende terminsavtal i ett incitamentsprogram. Frågorna är om terminer och terminsavtal utgör värdepapper och om eventuella förfoganderättsinskränkningar i dessa avtal har betydelse för förmånsbeskattningen. Utgångspunkten i uppsatsen är beslutet från Högsta förvaltningsdomstolen som avvisades och det därtill hörande förhandsbeskedet från Skatterättsnämnden.Utifrån de diskussioner som förts i uppsatsen kan författaren konstatera att terminer och terminsavtal kan klassificeras som värdepapper. Begreppet värdepapper är inte definierat i lagtext men utifrån praxis och doktrin samt viss EU-lagstiftning kan det utläsas att terminsavtal uppfyller de krav som ställs på en klassificering som värdepapper. När det gäller beskattning av en förmån krävs det att den anställde förvärvar ett värdepapper, annars utgör rättigheten en personaloption.Författaren anser att då ett terminsavtal ingår i ett incitamentsprogram så representerar det ett ekonomiskt värde för den anställde som ska förmånsbeskattas.

Problem discussion: How should information be handled to facilitate and benefit from modularity? How should Clarkson Inc. adapt their information handling to modularity and what benefits can be reaped by doing this? Purpose: The purpose of this master thesis is to help Clarkson Inc. adapt their information handling to modularity and to extract theories, methods and tools to guide companies in similar situations.

This Master?s thesis provides insights into adult women?s fictional reading within the conceptual phrase ?a good book?. Eight qualitative and semi-structured interviews were performed in order to examine the nature of response and perceived benefits. The collected data were analyzed by Louise M. Rosenblatt?s reception-oriented transactional theory of reading and the cognitive psychology-based model of reading developed within the joint Nordic project SKRIN.

The Swedish pulp and paper industry meets higher demand for energy efficiencyi mprovements with increasing energy prices and changes in the Swedish renewable energy certificate system. One action of energy efficiency improvement is by using secondary heat, that otherwise would have been treated as waste heat, for use in a system with lower temperature demands. The aim of this Master´s thesis is to identify possible secondary heat sources in a typical Swedish pulp and paper mill and to investigate what economic benefits the secondary heat will provide when being used for pre heating of wood chips to a kraft digester.The Master´s thesis focuses on three secondary heat sources; dry warm air, warm water and moisture saturated warm air located inside the pulp or paper mill. Two types of kraft digesters are simulated within this study, a typical Scandinavian digester and a modern twin vessel steam phase digester.Due to quality aspects and low temperature level drying is the drying technology with dry warm air rejected. Using warm water in direct contact with wood chips increases the quantity of water to the evaporation plant and thus reduced pulp or paper production and is therefore also rejected.

Title: To make a living by library music; Opportunities and prerequisites. The purpose of this essay is to investigate how a music producer or composer can achieve placement of his or her music in commercials, TV-shows, computer games, and other media. What is required to make a living by composing and producing music today? This is a qualitative study made by interviewing six persons, who all in some way work with this kind of music. The result shows that in order to reach out and place the music, an active net working, a deep knowledge in music production, in a wide range of music genres, is crucial.

The rise in prevalence and severity of obesity and related diseases imposes increasing costs on society. The objective of this thesis is to discuss and estimate the possible effects of a so-called fat tax as a tool for minimizing these costs. Two alternatives for differentiation of the value-added tax (VAT) on food are compared. The first alternative is an increase of the VAT levied on food containing saturated fatty acids. The second alternative is a subsidy on fruit and vegetables in the form of a VAT at zero percent, instead of today?s twelve percent.