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. It was also the returns of the companies own capital there the main difference existed between the big and the small companies.

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.

Humanity?s increasing consumption has resulted in an increasing use of resources and thus an increasing environmental impact. Hence, the environment has become an important political issue. The increasing demands from stakeholders on companies to "green" their products and work internally with environmental issues makes it more and more important for enterprises to address these issues. Small enterprises constitute the majority of all enterprises and therefore they have a significant impact on environmental problems.

This paper will answer which factors are important for the business relation between a small Swedish import company and a Chinese contractor. The problem is based partly in theories that points to cultural and organizational differences between Sweden and China, and partly in current examples from Swedish companies. The relevant data has been collected by interviews with three small Swedish companies that are currently using Chinese contractors.The result is that the differences between the countries and organizations exist, but that they do not interfere with the inter-company relations. The conclusion is that our result contradictsthe established theories in the field, and that a more comprehensive investigation is warranted..

The study examines how social media can be used in a business-to-business context. To understand the communication conditions, factors has been identified that affects the choice of communication channels for different types of information transferred between parts. Furthermore, the study investigates the underlying reasons for why certain communication channels are chosen before others, in different situations. The study results are based on qualitative semi-structured interviews with employees in a small engineering consulting company. The investigation has focused on employee communication and choice of communication tools primarily in relation to the business relationship.

This study was performed to examine whether horses that are kept alone in smallpaddocks are less likely to suffer injuries, compared to horses kept in biggerenclosures with the company of other horses, or not. In not yet published researchmaterial from 2005, risk factors associated with ?accidental injuries? versus ?wearand tear injuries? (represented by trauma injury and fetlock inflammationrespectively), were compared. That material, based on the results of 507 returnedquestionnaires from owners of horses in a Swedish insurance company, includedquestions about paddock/pasture confinement. The results from those questionswere then analyzed in this study in a so called case-control study, in which thegroups with trauma and fetlock inflammation were compared to a healthy controlgroup.The results show that the risk of fetlock inflammation is greater in a smallconfinement, OR for inflammation in a small paddock is 2,2 (95% KI 1,2-3,9)compared to a bigger paddock.

Public procurement in Sweden is regulated by the Act on Public Procure­ment (lagen om offentlig upphandling, LOU, in Swedish). The Public procurement in Sweden stands every year approximately for 500 bil­lion Swedish crowns of the taxpayers? money. It is therefore im­portant that the money is spent in the best possible way. The focus in this study is set on the relationship between the small- and medium sized building entrepreneurs and the government.

This essay examines the expected impact of the statury audit exemption in Sweden from anauditor perspective and any conscious changes made on the accounting firms to meet the abolition.The theoretical framework is divided into three parts where the first deals with the concept of audit, who the stakeholders are to revised information, the auditor's function from an agent and positive accountingtheoretical perspective and the expectation gap of what an auditor cando and what the client expect audit to be. The second part deals with the audit exemptions and effects in Denmark and England. The last section addresses the current debate, studies and statements by FAR SRS, Small businesses, banks and the tax authority.The essay is essentially inductive with a phenomenological operator perspective. The thesis has a qualitative approach with four respondents who are authorized or approved as an auditor with extensive experience, active on four different accounting firms. The questionnaire is divided into two parts where the first part consists of a number of very open questions and the other part of more structured questions in order to obtain comprehensive answers.The survey shows that a number of new services, certifications and authentication degrees are to be expected in Sweden aswell.

PurposeThe purpose of this thesis is to investigate the market of pedagogic consulting and how the customers look upon these kinds of services and what the consultants think about the market. The following five questions were investigated:What is the situation of the market of pedagogic consulting?-          What needs and what demands are there of pedagogical consulting services? -          What are the economic possibilities for schools and municipalities to buy professional development and consulting services?What do schools and municipalities think about their needs and what do they think about buying professional development from consultants?-          How are the professional development offerings of the consultants recieved by schools and municipalities and is there a difference between the private and public sector of education? -          What impact could professional development have on schools?In what way is the marketing for pedagogic consulting done?Method In this study I have chosen to have a qualitative approach with an abductive perpective. I made these choices to get closer to what I wanted to investigate. Through the abductive methodology it was possible to go between theory and empirics.

Aim: The purpose of this work is to investigate what differences there are between a credit union that is connected to Sweden?s Credit Association and an independent association, and how these differences have affected the union?s success. Method: A qualitative study has been made by means of email and telephone interviews. Respondents were chosen from Sweden?s Credit Association, Credit Guarantee Association in Gävleborg and Övre Norrland Guarantee Association. The interviews were then analyzed in the light of our theoretical studies. Result and conclusions: We have found that there are three major differences between the unions.

Under våren 2008 utförde jag mitt examensarbete på Utvecklingsverkstaden, inom Volvo Construction Equipment i Eskilstuna. Uppdraget bestod i att presentera förslag på ett skyltsystem som skulle vara modernt, professionellt utformat och ha ett enhetligt utseende. Den befintliga skyltparken var kraftigt eftersatt och föråldrad.  Syftet formulerades till att utforma förslag på ett tydligt skyltsystem som skulle representera aktuell avdelning och dess verksamhet. Syftet innefattade även att ta fram övergripande riktlinjer om placering, för varje kategori av skyltar.

In Sweden in January 2005, there is only one producer of organic broilers and none of organic turkeys. But there are, on the other hand, a few small-scale producers whose housing systems to some extent are similar to what is stipulated in the organic standards. The aims of this work are to investigate what housing systems are used by the Swedish small-scale producers of broilers and turkeys, what main challenges they are confronted with and if there is an interest and a possibility for a change-over to organic production. For the first part of this work a literature study was performed with the purpose of detecting the main health problems in conventional as well as smallscale production. A special focus was on coccidiosis and leg weakness as those were considered to be of particular importance. A study was made of Swedish small-scale poultry production units. In two groups of broilers from the same producer and in three flocks of turkeys the level of Eimeria oocysts in faeces and litter was investigated.

Social media constitutes an increasing part of organizations and businesses today, regardlessif its segment is B2B (Business to business) or B2C (Business to consumer). The use ofsocial media has been self-evident for many companies, especially throughout the B2C area.The study examined attitudes towards Web 2.0 and social media in the B2B-segment, andwhat advantages and disadvantages that might exist with the use of the implementation. Inorder to answer the research question a qualitative case study on the company IFS (Industrialand Financial Systems) was made..

Moelven Skog AB is currently working actively to increase the number of certified forest owners in private small-scale forestry. This study was conducted in collaboration with Moelven Skog AB and seeks to learn why private small scale forest owners not yet have certified their forestry and what should be done to increase the number of certified forest owners. The study was conducted through a questionnaire study. The result of the study shows that information needs of forest certification to private small scale forest owners is great. Many non-certified forest owners have not even heard of either PEFC or FSC. The majority of respondents also have no education in forestry.

Small!size!enterprises!within!the!outdoor!industry!seldom!use!a!structured!process!or!method!when!involving!users!in!product!development.!One!reason!for!this!is!that!many!structured!development!processes!are!designed!for!large!companies!with!very!different!resources.!When!involving!users!in!product!development!processes,!the!most!common!user! is! an! elite! athlete.! She! or! he! often! has! different! requirements! than! the! regular!consumer!and!in!the!customers?!point!of!view;!this!leads!to!nonCmaximized!developed!products.!!The! result! of! this! thesis! is! a! user! involvement! process! for! small! outdoor! companies!based! on! the! Sister! Kenny! Research! Center! Innovation! Handbook,! a! product!development!process,!which!itself!is!based!on!a!phaseCgate!model.!The!process!focuses!on!the!user!category!enthusiastic!amateurs,!since!this!is!what!companies!in!the!industry!require.!The!process!also! focuses!on!how!and!where! small!outdoor! companies! should!involve!users!and!give!recommendations!on!how!many!users!that!should!be!involved!in!a! product! development! process,! different! from! what! the! theory! recommend.! The!process! also! builds! on! that! ideas! should! come! from! the! users! first,! and! then! being!further!developed!by!the!company's!product!developers.!The!degree!of!communication!between!users!and!the!company!is!shown!and!the!report!clarifies!the!user!involvement!intensity!in!product!development!processes.!!The!involvement!process!that!has!been!developed!has!also!been!summarized!in!a!guide!that! can!be!used!by! a! company!on! a!daily!basis.!This! contains! information!on,! among!other!things,!how!users!are!selected!and!how!to!plan!a!workshop.!!! !.