Background: Companies with a high level of research, such as biotech companies, rarely generates any profit in the begining. Mostly their history is short and their pipelines usually consists of one or a few products only. Significant for the line of business is also a future very uncertain, where relevant objects of comparison are few. Altogether the facts above makes valuation of Biotech companies difficult. Swedish Biotech companies, compared to their american competitors, seem to be of relatively low value.

This master thesis has been written in collaboration with Science Park Jönköping and is based on a problem related to corporate innovation. Science Park Jönköping believes that there is an untapped potential in existing industry in the form of ideas that are never commercialized. These theories are also supported in the research in which other authors have perceived that the ideas and inventions which do not belong to the core business risk ending up in drawers. If more of these ideas could be spin-offs or other forms of enterprise instead of staying in the drawers it would lead to growth, both for companies and for the society in large.The purpose of the thesis work is to, based on the case Science Park Jönköping, analyze how science parks and incubators can support the commercialization of ideas that derive from industry, who otherwise had been left lying. The work began with a mapping of the Science Park Jönköping operations and the skills they possess, and then other initiatives that aim to commercialize more ideas from companies were examined.

This paper intends to examine the knowledge challenges in small IT companies which is going through rapid growth. The movement of information and knowledge is a social and very complex process. The challenge for technology is the social as information and knowledge requires. To believe blindly that technology will solve the problem is what many people think. In order to understand how technology can support information and knowledge management one needs to understand what information and knowledge is.

The aim of this essay was to obtain an understanding about company owners thinking about the connection between having an own company, and the risks for an alcoholic abuse. The risk factor I was researching was stress, alcoholic culture, accessibility and rehabilitation.I have interviewed five owners of Small companies, two women and three men, which represents four different kinds of branches. The theories I used in analysing the empirical findings where the theories of psychosocial work environment of Lazarus, Karaseks demand/control model, epidemiology- and culture perspective.I have found that the main stress factors for company owners where the economical stress and great load of work. The stress was also related to the fact that company owners of Small companies often were alone with all the responsibility and problems.Women did not use alcohol very often as a tool to reduce stress. If individuals were using alcohol to reduce their stress, it also had to deal with their ability of coping and also what channels they had for coping..

This essay is an enquiry about how companies as participated in a Lean pro¬duction education use this education. The essay describes also how one works with the implementation of Lean production and how they believe that they will work. The enquiry tries to create an advisory material for other companies that are in the beginning of implementing their own Lean production systems. There these companies? gets a picture of how other companies have done during their try to create a functioning Lean production system.

This bachelor thesis addresses the problem of appeals against house building in Gothenburg. The thesis investigates whether there is a statistically significant relationship between demographic factors and the occurrence of approved, appealed and revoked permits for new construction of residential buildings in the ten districts of Gothenburg. This is done with a correlation analysis. The report also investigates whether there is a statistically significant regression in the same demographic factors and how these individually affect the average processing time for appeals in the districts. This study is done with a multiple regression analysis.

Aim/Objective: The purpose of this paper is to investigate and analyze the early effects that could arise between entrepreneurs and lenders in connection with the auditing requirement, which has now been abolished. Through, empirical data identify the impact from the credit provider?s perspective and small business perspective and then make an overall assessment.Method:The authors are to achieve the purpose for this thesis through the use of both primary and secondary data. Primary data gathered through interviews and secondary data in the form of earlier thesis as well as articles.Result and conclusion: Banks have not prepared for the change in connection with the abolition of the audit requirement. Lenders look at repayment ability as the most important aspect of giving credit.

The RoHS Directive was introduced in order to restrict hazardous substances in Electrical and Electronic Equipment, EEE. It currently restricts the use of six hazardous substances/compounds; cadmium, lead, mercury, hexavalent chromium, PBB, and PBDE. The RoHS Directive currently includes category 1-7 and 10 in the categories of EEE listed in Annex 1A to the WEEE-Directive (Waste of EEE). The aim with the report is to investigate and elucidate prospects and obstacles to increase the scope of RoHS. This report mainly considers the inclusion of product categories 8 (Medical Devices) and 9 (Monitoring and Control Instruments).

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.

Nowadays, the world around us is changing faster and faster, the globalization is increasing and harder competition puts extra pressure on companies to be more innovative than ever before. One of the fastest changing industries is the IT industry where the actors always have to be up to date to keep their competitive advantage. The authors want to find out what makes some companies in this industry more innovative than others by examining what internal elements that are necessary for innovation. Much research has already been carried out within the field of innovation and especially about innovation management, although less research exists about smaller, non high tech service companies. Therefore the authors also tries to find out how applicable today?s theories are on this special field and thereby fill a smaller gap in today?s research.

Since the year 2005 listed companies are supposed to use international accounting standards when they set up their group accountancy. One thing that has changed with the new standards is the accounting of goodwill and long-lived intangible assets. Earlier companies were supposed to write of their goodwill during the years they had expected the extra profit to arise. According to the new regulation, an impairment test shall be done annually, as well as when there is an indication of decreased value. According to IAS 36 point 134, the company shall provide information in their accountancy about the impairment test.The aim of this study is to find out if some companies may be willing to reveal less information in their accountancy, and if there are any factors that affect this.

Background: An accountant is supposed to secure that the information from a company is true and fair. Recently consulting, or giving advice, has grown to be a major part of an accountants daily work particularly in smaller companies which may have insufficient financial competence themselves. This means that an accountant occupies two parts, as an independent reviewer and as an initiated advisor, which have caused controversy. Purpose: The purpose is to outline and explain how the accountants and audit customers regard an eventual discrepancy between performing the audit and consulting, and to give suggestions how to manage this. The purpose is also to define what customers perceive as quality in consulting an auditor.

During the last year?s Swedish agriculture have had difficult times, with decreasing prices and at the same time increasing production costs, which has led to bad profitability and faith in the future. The dairies in Sweden have also had a rough time and there have been large rationalizations during the years. In the beginning of the 20th century there were almost 1700 diaries in the Swedish countryside. There has been a large technical development during the 20th century resulting in a decrease in diaries to only 46 in the whole country today. They are owned by 15 diary companies, of which 7 large and dominate on the market and the rest are small-scale companies. With this development the confidence and feeling for the diary companies also has decreased.

Lots of choices are to be made by a company who enters a new market with a new businessidea. Common questions that show up when a company is making it´s businessplan are how to target the market and how to use marketing as a tool to reach a specific customer or segment. It is difficult to know wether to target the market in different ways and what processes that can be used in the choice how to select the most potential and profitable customer. Another important question is how a company can positioning themself in a way so the customer will get a positive understanding of the company and what different positive abilities to mention in a possible businessproposal. This study is made on a small company in Sweden called AYEN Technology.

The purpose of this thesis is to examine how e-commerce companies work with their relationships to customers. We have conducted a case study of two companies, Koll and Webbshoppen, both active in the e-commerce industry. Our empirical study has shown that it is important for e-commerce companies to create long-term relationships to their customers, but it can be difficult to create these relationships since the companies have little contact to the users of Internet. To build relationships, e-commerce companies market themselves through different types of media to create awareness. It is also essential to be situated high in search engines.