Ever since Sweden joined EU on the 1st of January 1995 the auditing is regulated not only by our Swedish laws but also by EG:s directives. In the fourth directive the member states are given a possibility to dispense small companies from the duty to audit the accounts. It is up to every member state to decide whether they want to dispense the small companies or not and today Sweden is one of few member states who does not. The purpose of this essay was to describe how lenders and Skatteverket will act in case of a dispensation for small companies from the duty to audit the accounts. The study has been carried out by interviewing four lenders and Skatteverket. The study shows that the lenders and Skatteverkets acting in case of a dispensation for small companies from the duty to audit the accounts will part from each others. While the lenders stand before a big change Skatteverkets work will be next to unaltered. Half the lenders think that they will continue to demand that the companies? accounts be audited.

Background: Small- and medium- sized businesses have during a long time had difficulties in raising long-term funding from external financiers, a reason for this is that these companies may have more information about their own business than the bank has. One way to reduce this problem is to hire a certified public auditor or a certified accounting consultant. Much has changed in recent years in the accounting profession. Mandatory audit has been abolished for small- and medium-sized businesses, which has led to major changes. Auditors are now not mandatory for these companies, which opens up the market for accounting consultant´s.

We are living in network society, where information and communication together with the technical development stands in the centre. Characteristic for network society is quick changes, new meaning of time and space, convergence and new possibilities of communication. Network society contains new technical developments, several with thepurpose to improve the possibilities of communication between human beings, which in some ways creates new social demands and expectations. In this study, I focus on the Internet, which is an important channel for the information, communication and marketing in network society. As whole network society, the Internet is constantly developing.This study, implemented with qualitative interviews, has the purpose to give new, deep and interesting knowledge about business to business companies? communication and marketing on the Internet.

This examination paper is the account for the author?s work while arranging and registrating the business archives and business records of the Herman Bergman?s Foundry in Stockholm, Sweden. It is part of the one year Masters program in Archival Science at the University of Uppsala. The records are from the beginning of the 1900s to the 1970s. Most of the business archives are from he 1940s to the 1950s.

2. SUMMARY A small garden exposed to a harsh coastal climate can be difficult to design. Limitations in space and in plant varieties increase the needs of an in-depth knowledge to achieve wanted goals. In this degree project the challenge has been to create a functional and position adapted garden for a very small beach house lot in Mölle, a little harbour village at the south coast of Kullaberg. ?Villa Malm?, is situated directly on the bedrock in a close settlement where the gardens, in most cases are very small and exposed to strong salty winds.

This paper examines family owned tourism businesses with a special focus on succession. In Nordic countries tourism has been widely promoted and used in rural development as a replacement economy for ?traditional? livelihoods based on rural production. Because the tourism and hospitality industry, especially in rural areas, is dominated by family enterprises, the topic of succession is of great relevance for tourism and tourism destinations. This paper looks at family businesses? special characteristics, challenges and advantages in terms of ownership structure, lifestyle, motivations, employees and destination impact.

Determinants of Small Housing Prices in Stockholm 1993-2009, is an econometric study. Regression analysis is used to identify and measure the dominant factors that determine small house prices in Stockholm. Economical fundamenta and neo-liberal varaibles are in use to explain nominal overprices in the house market, as well as the steady development of real house prices in the region..

ABSTRACTTitle: First steps towards successful recruitment ? A study about a small Swedish firm?s recruitment strategyCourse: Bachelor Dissertation - LeadershipAuthors: Filip Agby, Damir Macanovic and Thomas MennerdahlAdvisor: Anders BillströmKey Words: Recruitment in small firms, recruitment strategy, wrong fit recruitment, HRM, right staffProblem enunciation: What pros and cons could the choice of recruitment strategy mean for a small Swedish firm. Purpose: The purpose of this thesis is to give recruiters a better understanding of how a small Swedish company could use different recruitment strategies, together with systematic preparations, to affect the experienced recruitment result. Another purpose is to study if earlier mentioned international research about small firms? recruitment strategies is applicable to a small Swedish firm.Theoretical framework: The section initiates by introducing the reader to the subject through describing Human resource management with a focus on recruitment.

Syftet med den här studien är att identifiera vilka informationskällor som nyföretagare använder när de hamnar i betalningssvårigheter och att undersöka skillnaden mellan hur nyföretagare löser kortsiktiga och långsiktiga betalningssvårigheter.

Purpose: The purpose of this essay is to study how the hotel chain Radisson SAS works with prolonged customer relations with their business clients, with other words the clients that have business agreements with them.Methods: This study will contain an inductive approach and qualitative methods. The qualitative research method is in the shape of a deep interview with the sales manager of Radisson SAS and qualitative interviews of chosen business clients to the hotel.Results: The results of this investigation show that business clients are controlled by what kind of agreements their company has.The companies sign agreements with hotels and hotel chains that are able to satisfy big parts of their needs, if not all of them.With the help of flexible solutions, a well known brand, and good relations, Radisson SAS has made sure that their business clients have prolonged their agreements.They are a global hotel chain near transports, and business clients feel secure with Radisson SAS..

The purpose of this paper is to examine and analyze past development of mutual funds in large and small mutual fund companies and see if there are any differences between these two segments. Limitations on the number of funds have been made by choosing Nordic mutual fund companies that invest in emerging markets over an 11-year period. The study is made on 66 mutual funds managed by 13 mutual fund companies in which the segment of small fund companies includes seven fund companies with assets under management less than 100 billion SEK and the segment of large mutual fund companies includes six fund companies with assets under management more than 400 billion SEK. In the comparison of the segments the Sharpe ratio has been used to calculate the risk-adjusted return. The study shows small differences of the risk-adjusted return between the segments.

Background and problem: The abolishment of the mandatory audit in Sweden resulted in a marketorientation in which the small sized enterprises gained a stronger position. Theaudit firms are faced with the challenge to better meet the clients need and todemonstrate the value of audit now when it is optional. In coherence with thisclient focus it is endorsed to implement a value-based pricing that primarilyconsiders the client?s value and willingness to pay. The value of audit andaccounting services to small sized enterprises is not yet fully investigated, whyit is difficult to implement a value-based strategy.Aim: The aim of this study is to investigate the value of audit and accounting servicesto the small sized enterprises through the study of which attributes theseservices consist of and which priority the small sized enterprises attach to thedifferent attributes.

This report is a literature review that aims to describe marketing contexts for mango production in Kenya. The institutional conditions in the country are not well developed for marketing purposes, which causes many difficulties and problems for the society. In Kenya most mango producers are poor small-scale farmers with limited resources. Mango is a perishable commodity and to keep its value and quality it is essential to have the opportunity to sell the mangos in the right time. Inefficient and undeveloped infrastructure and marketing systems hinders the mangos to reach the market in time though, which causes large losses of produce.The Kenyan mango production has increased during the last decade but due to market losses for the producer, the small-scale farmers? profits have not improved.

The purpose of this thesis is to investigate what functions the public library has for parents of small children. If and how they make use of the library and what their opinion is about it. The research questions are: Which functions does the public library have for parents of small children? How do parents of small children use the library and what opinion do they have about it? Which factors have an impact on the parents of small children and how do they influence their use of and opinion about the public library and the functions of the library? The theoretical approach is based on Henrik Jochumsen and Casper Hvenegaard Rasmussen?s model of the social room and the lifestyles and Marianne Andersson and Dorte Skot-Hansen?s model of the public library?s functions. To answer our research questions we have made seven qualitative interviews with parents of small children.

AbstractThis master thesis is a hermeneutic inspired case study of how the value base regarding the environmental and social responsibility in the Swedish coffee company Löfbergs Lila AB is affecting the company's business. A thesis inspired by hermeneutics means that it is based on two ideas, the one of interaction between entirety and partitions and the one of interpretation (Alvesson & Sköldberg 1994). This cause that the emphasis is on how the reality is interpreted and that it never can be seen as completely objective.The case study was conducted during the spring semester of 2010 at Karlstad's University and consists of both empirical and theoretical material collected during this time. The empirical material in this thesis includes, among other things, interviews with four representatives of Löfbergs Lila AB, written material from the company regarding its work related to Corporate Social Responsibility (CSR), some information about the coffee industry as a whole and different certifications for "ethical? coffee that exists on the Swedish market.The basic idea with CSR as a business strategy is that it can be financially beneficial for companies to take a social and environmental responsibility outside of the company (Vogel 2005).