The purpose of this dissertation is to describe Small businesses? opinions about the auditor as a business adviser as well as their need for advice, dependent on which stage of the lifecycle model they belong to. This dissertation has a qualitative approach as the authors wanted to gain a deeper understanding about the problem area. As the lifecycle model in this dissertation consist of three stages, the authors have interviewed six Small businesses, two in each stage. The interviews were conducted with the owner and took place at the location of the business.

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.

The purpose of this essay was to examine whether Small businesses can avoid ac-counting crimes with a well-conducted internal control system. The questions we asked ourselves was, whether and if so, companies can prevent this from happening by using a internal control.In this essay we used a qualitative approach. Essential information was given to us from four different interviewees. We also worked from an inductive approach which means that we interviewed people without any earlier research to build on. The method also had a hermeneutical approach, which means that we made different interpretations based on the reference framework and the empirics.After the study had been carried out, we concluded that all evidence from this essay suggested that even Small businesses need an internal control to protect their business.

In Economic Geography, there has been a strong interest of how different forms of proximity impacts businesses. In addition, there is also a strong interest in business agglomeration, as a result businesses cluster together through physical proximity, networks and knowledge. In the development sector, there is a strong interest on how to best support the creations and growth of small enterprises.This essay emphasises on the business cluster formations in Katutura, a suburb to Windhoek the capital city of Namibia. It oversees the impacts of different types of cluster formations and their effects on the businesses. In addition, this essay will identify the main clusters in Katutura and state what makes them unique from each other and what is a common cluster feature.

Growth of Small businesses is vital to the Swedish economy, and many entrepreneurs want their enterprises to grow. However, the business climate of today is more changing than ever, and attributes becoming increasingly important for companies in order to deal with this are flexibility, speed, and adaptability: characteristics normally attributed to small enterprises. As a larger organization often is associated with more rigidity as a consequence of a higher degree of formalization, entrepreneurs are hesitant to seize growth opportunities, as they fear it will have negative impact on the aforementioned competitive advantages their enterprise possesses as a small business. This simple case study of a growing small enterprise investigates the effects of organizational growth on a small business' organizational structure and through its above mentioned advantages. The study finds that avoiding formalization while growing damages the competitiveness of the firm, and concludes that a degree of formalization is a necessity to maintain the flexibility, speed and adaptability in a growing small business..

Purpose:To concretize the various factors on students' theses that are perceived valuable and can contribute to corporate profitability. In our investigation, we want to strengthen the understanding of a "win-win-situation" of cooperation between students and businesses.Methodology:In this study, we have chosen a qualitative approach in which five personal interviews with various organizations that are active in a knowledge intensive industry. A semi-structured questionnaire was used in our interviews.Theory:Our theoretical framework has two broad areas. Introductory chapter is based on theories of research development in Sweden with theories that emphasize the value of collaboration and knowledge. The second chapter deals with a theoretical outlook on value and how this can be applied in marketing.Conclusion:The study shows a diversity of values within three broad categories.

We have during these three past years been getting formal knowledge in business economics and believe that, now in the end of our education, we are qualified to the demands that are put on the labour market. The purpose of this report has been to write about, such an extensive subject area as public purchase though we feel the education is lacking this area and have therefore decided to do our dissertation in public purchase.Due to lack of time we have not been able to investigate in the extent we wanted, we had to delimit in sort of municipality and purchase product. We have been investigating in how the process of purchase of aid in Malmö municipality approaches because we wanted to enter deeply into those studies.This rapport represents the process of public purchases of aid from both the suppliers point of view as well as the purchase units. All the steps in the process are presented in our investigation.By writing this rapport we have presented the division of responsibility of aid, it is divided between Region Skåne and the municipality in Skåne. In Malmö the responsibility is divided between two activities, one of them is Hjälpmedelcentrum who is responsible of the municipality part and the other is Hjälpmedel Malmö who.s responsible of the regional part.We have decided to investigate only on the municipality part of the responsibility division and have gradually found out that they in Hjälpmedelcentrum reuse their aids after them being returned from the needed ones in the municipality or even after that the need has stopped, the unit can by reuse save on new purchases.In the end of writing this rapport we noticed that owners of Small businesses have a difficult time of getting in the market of public purchase.

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.

How can we plan so that smallscale industry and businesses can become an integrated part of the city? The densifying process in search of new housing areas that is going on in most swedish cities threatens to undermine the diversity and complex make up of central parts of many cities. To sustain industrial activities in central locations is critical to this diversity. This thesis discusses how to reach a sustainable city planning with Bellevue, a small industry and business area in central Gothenburg, as an example..

Titel: Innovate or Stagnate! ? Open innovation in manufacturing small and medium-sized businesses in Småland.The purpose of the study is that, from a leadership perspective (innovationmanagement), create a better understanding of open innovation in manufacturing small and medium-sized enterprises. The study therefore intends to contribute to the understanding of how open innovation processes leads to greater innovation in manufacturing small and medium sized businesses.We have used a qualitative research method and adopted an abductiveapproach. We made interpretations and created meaning based on our research results.Our theoretical framework is based primarily on Chesbroughs (2003) research on open innovation. Based on this model, we have selected a number of other theories, which we perceived as prerequisites for small andmedium sized companies in open innovation processes.

Title:Pecking-order i små tillverkande företag Level of thesis:Master´s dissertation in banking and auditing Authors:Mathias Klasén and Maria Waderoth Advisor:Joakim Winborg Background:The area of business financing has been well studied during the 1900´s. Many studies and theories are made with big corporations in mind, and the importance of Small businesses wasn?t enlightened until the end of the 1900´s. Business financing has created a number of theories, among them Myers pecking-order theory. This theory implies that business managers prefer internal equity in front of debt and external equity.

This paper will expose the serious phenonomen Distributed Denial of Service (DDoS). Businesses without a good security policy are easy targets for attackers. We will cover why its hard to protect yourself, present previous attacks and ways for individuals and businesses to secure themselves. We have based our paper on previous cases and done intervjues with companies who specialize in dealing with these kind of threats. Then come up with guidelines wich will be helpful for businesses when they want to strengthen there security against Distributed Denial of Service-attacks..

This thesis aims to investigate what requirements companies have in order to achieve a successful legislative compliance control. The implementation of an environmental management system can help the company to structure their business and succeed with their environmental legislative compliance.Both small and medium sized businesses perceive that it is difficult and time consuming because the legislation can be difficult to interpret if you do not have the required knowledge. There are many companies that hire help in the form of consultants who audit their compliance, but this leads to a risk that the company will be exposed when the knowledge does not remain in the company if the consultant would cancel the cooperation. There are not so many tools today for businesses to obtain good legal compliance. The methods used are usually checklists included in the control program, and it costs a lot of resources to do everything needed.This study strives to deliver the expressed needs of the businesses.

Since 1987 until November 2010, the entrepreneurs who choose to conduct its? company in the Swedish corporate form aktiebolag had no opportunity to evade or deselect the mandatory audit. The only choice that really was there to make was to which audit firm they would turn to and the Swedish auditor?s position was rather unchallenged. Today the circumstances are different and the Small businesses have been given a chance to take charge of their own situation now being able to remove the auditor.

Background: In the current labor and business policy debate in Sweden there is a major focus on the need for it to become easier to set up small firms, and that it needs to become easier for small firms to hire staff. In order to set up and run a business, funding is required. Firms can choose to work more or less actively with this issue, but they all need to relate to it. There are basically two ways to fund a business, either through equity or through debt. The ratio between these two sources is called the firm?s capital structure.Purpose: To chart the capital structure of small firms in Sweden.