In article 1.2 c) EC regulation 852/2004 it says that the regulation is not applicable to producers who directly supply small quantities of primary products to the final consumer or to the local retailers who in their turn directly supply the final consumer. An almost identical regulation can be found in article 1.3 c) EC regulation 853/2004. The supply by a primary producer of small quantities of primary products, of animal origin or not, are consequently excepted from these two hygiene regulations. In article 1.3 EC regulation 852/2004 and article 1.4 EC regulation 853/2004 it says that the member states are to establish national rules in their national legislation as to the regulation of exception for small quantities. The aim of this study was to investigate the handling of small quantities of primary products distributed locally in Sweden but also the handling of these products in other countries.

Titel: Private equity-ägande och dess ekonomiska konsekvenser hos portföljbolagBakgrund: Det finns omstridda resultat inom den akademiska världen när det gäller vilka ekonomiska konsekvenser private equity-ägande leder till. Olika studier har kommit fram till att private equity-ägda portföljbolag både över- och underpresterar gentemot jämförbara företag. Skillnaderna i studiernas resultat tycks påverkas av vilken marknad som studien är utförd på. Detta då studier som är gjorda på marknader med spridd ägarkoncentration tenderar att visa på att private equity-ägande leder till positiva ekonomiska konsekvenser och tvärtom på marknader med koncentrerat ägande. Tidigare studier har också valt att fokusera på att studera private equity-ägda portföljbolag under högkonjunktur eller under både hög- och lågkonjunktur, det finns således till vår kännedom ingen tidigare studie som isolerar sin studie till att endast inkludera lågkonjunktur, vilket understryker relevansen av denna studie.Syfte: Syftet med denna uppsats är att genom en empirisk analys avgöra om och vilka ekonomiska konsekvenser PE-ägande får hos portföljbolag under en lågkonjunktur på den svenska marknaden som präglas av hög ägarkoncentration.Metod: Denna studie har en deduktiv ansats där fokus ligger på teorier som berör private equity-bolags applicering av strategiska och organisatoriska förändringar hos portföljbolag.

The most vital for a business is to understand how to please and satisfy its customers in order to make them loyal to the company. Companies weapon for competition in the retail business is defined through the retail mix. The retailer however often have limited resources whereas they have to prioritize between the factors included in the retail mix. The main purpose for this paper is to investigate what kind of internal connections that may occur between the factors in the retail mix, with focus on the job satisfaction as a catalyst on driving the values of the parameters included in the retail mix, where the factor service is the starting shot for the others included..

Problem: After several corporate scandals concerning accounting around the world a discussion concerning corporate governance arose. The public demanded greater insight and better corporate governance in public companies. The discussions led to the development of codes of corporate governance, codes such as the Sarbanes Oxley Act, the Combined Code and the Swedish Code of Corporate Governance. The Swedish code is a clarifying of the Swedish law, a codification of praxis and in some cases an increase in the demands on reporting of information from the companies.Purpose: The purpose of the thesis is to describe what effects the Swedish Code of Corporate Governance has had on the content of annual reports of listed companies and if different types of companies have been affected in different ways.Method: The investigation was conducted using both qualitative and quantitative methods. Through a preliminary study knowledge about the subject was gathered.

The purpose of this study is to see how adolescent students in high school formulate their thoughts of death and if a belief in transcendent existence affects their thoughts. The study was done on two separate schools, one municipal school and one private religious school, in minor cities in Sweden. The method used was qualitative inquiries and the amount of participants was four from each school, eight in total. The result of the study showed that six out of eight participants had a belief of a transcendent existence, three from the municipal school and three from the religious private school. The result also showed that the participants from the municipal school that had a belief in an transcendent existence also had a belief in a form of ?afterlife?, this was however not reflected on the students in the religious private school where result showed that one out of four had a belief in a form of ?afterlife? and three view death as the final stage of existence..

Foreign invested SMEs have recently become increasingly interested in China. The enterprises are in this report categorized as second wave companies since they follow the footsteps of previous pioneers, of which mostly were larger companies. The ambitions of the SMEs are either to sell products on the ever expanding Chinese market or to utilize the potential of low cost production for global markets. The existing literature is fragmented and solely based on the experience of larger companies. We believe that SMEs are facing new and different challenges, and thus a new generic theoretical frame work is desirable.

ABSTRACTThis thesis aims to explain how companies and organizations can form their recruitingprocess to successfully recruit people with the same values as the company ororganisation. We have conducted this thesis because we consider it to be of relevancedue to limited research on the subject. To fulfill the purpose of this thesis we havefocused on one main issue. That is how companies can shape their recruiting process torecruit people with the same values as the company. Our ambition is to describe thissubject from a recruiting perspective with the values in focus.

Purpose: The purpose of this study is to examine the relationship between IPO and revenue growth of primary-listed companies on Nasdaq OMX Stockholm. The study is limited to examining the listing?s impact only on sales growth, during a period of seven years.Theoretical Framwork: The theoretical framework applied in the study aims to answer the purpose and research questions. In this study previous research is of great importance.Methodology: The study is based on a quantitative research approach with statistical elements. The study is conducted through the collection of annual reports of listed companies from the database Retriever Business.

We are currently more aware than ever about the impact of food on our health, but in the same time this trend put more pressure on the food retailers to do as much as possible to help their customers manage their weight and be healthy in general. This study aims to examine the corporate social responsibility for consumer health in food retailing, in which ways the companies promote healthy eating; in what extent they do it and also the motives for companies for corporate responsibility. The empirical study is limited to the market leading companies in Sweden, Coop and ICA, because the performance of the leading companies puts them in the strongest position to profit from shifting consumer trends, grow revenues and penetrate new markets and also enable them to make a strong case for the effectiveness of voluntary action, obviating the need for government intervention. A qualitative method was used in this study to get an accurate understanding how the food retailers take social responsibility for consumers health. The study is based on interviews with experts in the food retailers Coop and ICA, and the companies reporting in this area, annual reports, corporate responsibility reports and websites.

Since January 1st 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS). The intention of the introduction of IFRS is to achieve international harmonization of accounting rules in order to make financial reports more comparable between companies from different countries. The purpose of financial reports presented in accordance with IFRS is to provide information that is useful to the users of the information. The aim of this paper is to investigate whether the information regarding goodwill and the goodwill impairment test, presented in accordance with IFRS, in fact is useful to a specific group of accounting information users, namely equity analysts. An empirical study is conducted, based on interviews with seven Swedish equity analysts.

In this study, we have examined how Swedish tour operators are using social media as part of their marketing plan. Our purpose was to find out which strategies they use in the area of social marketing. The companies that were examined were Ving, Fritidsresor and Jambo tours, and the social network site that the research focused on was Facebook. The examination was conducted with a content analysis of the companies' Facebook pages and qualitative, structured interviews with the companies. The aim was to compare the various tour operators Facebook pages in order to get a broader overview of the companies marketing strategies.

The recent accounting scandals in large companies in both USA and Europe, such as Enron and Scandia, have led to a huge debate about the quality of financial reports approved by auditors who, at the same time, offer consultancy service to their audit clients. Many researchers and experts argued that there is a role conflict when an auditor offers consultancy service to audit clients. They argue that the main duty of an auditor is to verify the truthfulness of the company's financial statements. Giving consultancy service to the audit clients will impair the auditor's role to examine the company's books independently because of the economic bond between auditors and audit clients.As a result of the Enron scandal, the legislators in the USA have made restrictions to how auditors provide non-audit service to audit clients. However, the legislators in Sweden, unlike the US, did not choose to introduce such restrictions.

Addressing increasing global environmental problems requires greater resource efficiency, and one way of working towards this is through industrial symbiosis. Industrial symbiosis means that companies collaborate through sharing of resources for collective benefits. The documented benefits of working with industrial symbiosis indicate that there is potential for companies to operate commercially with facilitation of industrial symbiosis. An interesting company to study within this context is Econova. Econova operates within the recycling and gardening industry and has been identified as a possible catalyst for industrial symbiosis.

This paper analyzes the auditor choices for a sample of 300 predominantly small Swedish firms, all located in Umeå. Our hypothesis was based on the complexity of a firm, the need of external financing, leverage, and the need of extra consultance from the auditfirm. Our definition of auditor quality is based on prior studies, and is frequently used by authors in this area. The assumption is based on that the auditor quality increases with the size of the auditfirm and the degree of the auditor. The auditor quality is therefor depending on the choice between an auditor from the group ?Big 5? or not, and the choice of an auditor with an higher degree.

The purpose of this thesis is to increase the understanding on how market leading pharmaceutical companies in Sweden limit the market share decrease when these companies patent expires. In order to respond to the purpose, two research questions have been asked: how do pharmaceutical companies deal with market strategies prior to the expiration of a patent: and how the market strategies is used when a patent has expired and as a consequence, generics entered the market. A case study was implemented based on two interviews with a brand manager and a therapy area manager within the company Pfizer AB in Sweden. The results suggest that pharmaceutical companies implement strategies in numerous ways which differs substantially from the theories, this having to do with Swedish legislation. The main aim with the execution of the strategy, before and after patent expiration is not to limit a decrease in market share hence, rather to retain the pharmaceutical companies strong brand image.