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).

Background and Problem discussion: Consumers are reached by an average of 3000 marketing messages daily which proves that a company?s marketing needs to be strong and characteristic in order not to lose customers. It is of even greater importance that marketing reaches the chosen target group and is designed in accordance with the company?s vision and is shown where the target group sees it.Purpose: The aim of this bachelor thesis is to study how small businesses use marketing and to recommend appropriate marketing measures given their size, limited budget and secluded location.Method: This study has been made in accordance with a qualitative method with an analytical abduction approach using a case study where the case is Vita Renen. To achieve the aim of this study the authors combined secondary and primary data such as previous conducted research with interviews with the owners and staff of Vita Renen.Result and Conclusion: The result demonstrates that untraditional marketing would be the best option for Vita Renen because they are a company with limited marketing budget and this type of advertising is based on creative thinking and design on pre-existing resources.

The Swedish retail business has been characterized by a small number of ruling distributors. These distributors have been affected negatively by the internationalization which has made it possible for international distributors to establish their stores in the Swedish market. These international distributors are focused on low price stores. Their establishment on the Swedish market has led to a decrease in market shares for the Swedish distributors, which has damaged their profitability. Another change that has affected the Swedish distributors is that the behavior and needs of the customers has changed.

Abstract:The old established description gunboat diplomacy has in modern time changed to a broader and more nuanced definition called maritime diplomacy. But what is maritime diplomacy and how is it described? This essay analyses the theories from the Englishman James Cable and the American Edward Luttwak. Both Cable and Luttwak represent nations which have a global security interests and deploy their maritime forces worldwide. The foundation for their theories is power politics.

In this paper we have examined why seniors do not use e-business to the same extent as other age groups. Seniors belong to the age group that, according to statistics from Statistics Sweden (SCB) in 2011, utilizes e-business the least in relation to the number who use the internet. To understand how seniors reason and perceive the possibility to shop on the internet, we have conducted four interviews with people from 65 years and older. We have let the respondents answer questions regarding utility aspects, e-business interfaces, general shopping habits, risks, and whether or not they usually shop online. We also found out how seniors reason when they sell products and services.

This master of economics paper discuss that the globalization has lead to increasing internationalization among small Swedish IT- companies in the service sector. Sweden has a long history of foreign trade but in the beginning of the industrialization only large companies that produced goods answered for the foreign trade. Before, the Swedish companies begun their operations abroad in fairly nearby markets and only gradually penetrated far-flung countries. Now this is no longer possible. When small companies nowadays seek growth in other countries there is no time internationalize with the same approaches as before, especially when the company offers a service.

Background: Businesses are traditionally valued with the so called Discounted Cash Flow-model. When valuing newly-started businesses, surrounded by high uncertainty, and whose capital mostly consists of unrealized business opportunities, the Discounted Cash Flow-model needs to be complemented if the total value of the business is to be captured. A valuation with the help of real options is capable of valuing these unrealized opportunities, which often exist in newly-started businesses. The unrealized opportunities are to be found in the business plan of the business, why this needs to be valued to capture the total value of a newly-started business. Purpose: To demonstrate what the use of real options can result in when valuing businesses.

The purpose of this thesis is to compose a way for a small IT-company to communicate with their costumers and include them in the development of their IT-solution. The ambition with this study is to make this information strategy applicable to other small companies with the same problem.The empirics is built on literature studies and qualitative interviews which leads to a design proposition and try-outs with the target group. The results lead to a newsletter where news and information from the company could be presented simple and clear..

The Swedish retail business has been characterized by a small number of ruling distributors. These distributors have been affected negatively by the internationalization which has made it possible for international distributors to establish their stores in the Swedish market. These international distributors are focused on low price stores. Their establishment on the Swedish market has led to a decrease in market shares for the Swedish distributors, which has damaged their profitability. Another change that has affected the Swedish distributors is that the behavior and needs of the customers has changed.

Background: Etiquette has become vital in business relationships. In today?s competitive business climate signs indicate that social competence affect whether a business deal is settled or not. This type of competence could be of crucial importance at a first business meeting and it also plays an important role for future business relationships. Business etiquette is therefore, within the world of business, an interesting area to study.Purpose: The purpose of this essay is to clarify what knowledge and understanding companies, listed on the Swedish stock exchange, possess towards business etiquette, their viewpoint on etiquette education and finally to ascertain whether or not those companies perceive business etiquette to be pivotal to success.Methodology: In order to attain our purpose of this essay we found it most suitable to utilize both a quantitative and qualitative research method.

Small business enterprises have escalated in Sweden during the last decade. However, new established companies are struggling to maintain their selves during the startup process and according to a survey from Tillväxtanalys, only 68 % of startup companies from 2008 were still active three years later. One of the main reasons is lack of capital and the most common approach to finance companies is to apply for a bank loan. In other words, commercial banks are of great importance for new businesses. Although, the problem arises when there is no previous history from the new businesses that the bank could base its credit assessment on.

The demand from Swedish companies of new potential markets to enter is increasing. One of these companies is Väderstad-verken which has the vision to grow approximately 15 percentages every year. To make this possible they must find new emerging markets to enter to be able to grow. Together with Väderstad-verken we have chosen India as a case study. Mainly because of its big agricultural sector that hasn?t yet been developed to modern standard.