AbstractTitle: How has IAS 38 affected accounting in small and large companies?A study of the differences in the accounting of financial ratios between small and large companies.Authors: Jasmine Choudrey & Rana QadriMain Course: Business EconomicsThe aim of this study is to make a comparative examination between small and large companies in Sweden and to analyse how accounting of intangible assets has been affected or changed due to the introduction of the new accounting recommendations and IAS 38.Main theory: There are no theories available on these type of researches due to the fact that the introduction of the IFRS is relatively new. Instead the essay discusses facts about the financial ratios and IFRS as a starting point for the study.Method: The examination will be a combination of both quantitative and qualitative techniques. The quantitative part will be based on statistics and financial ratios from the different companies annual reports. These financial ratios will be analyzed by performing a confidence interval.

The objective of this thesis is to examine the capital structure of Swedish small and medium sized enterprises (SMEs). Accounting data from Swedish game developers, combined with the result from a survey, is used to examine their financial conditions and capital structure decisions. We find that non-debt tax shield, firm size, growth opportunities and age are, to various extents, the determinants of capital structure in the game industry, while effective tax rate and asset structure have marginal effects. Our study also implicates that most of the existing capital structure theories can explain SMEs leverage decisions to some extent; however, some adaptation is needed to fit these theories into the SME context. Additionally, we find the existence of a financial gap in the game industry which might need efforts from both demand side and supply side to eliminate..

Companies acquiring ERP systems are often dissatisfied with the project and therefore consultancy firms wish to make use of project models in order to achieve success in implementations. Since research on ERP implementations in service companies is limited, there is a need for mapping of critical activities in implementation projects in this line of business. Under these premises, the purpose of our master thesis is to develop a model for implementation of ERP systems, specified in activities, which can be used by mid-sized consultancy firms with mid-sized qualified service companies as customers.A literature study including project models, modern models and methodologies for ERP implementation, commonly existent activities, success factors and system development methods was carried out. Starting out with this, a theoretical model for ERP implementation was generated. In excess of this, a case study was conducted, where the implementation of the ERP system Microsoft Dynamics AX at the service company Eurostep, performed by the consultancy firm Medius, was studied.

The purpose of this study explains the relationship between corporate governance and the auditor's role in Swedish family firms with the definitions micro, small and medium sized enterprises (SMEs) and how this relationship is affected by the firms strategy. The study is based on a survey sent out to 3000 Swedish SMEs, of which 280 responses from family firms could be used. Our findings showed that the auditor in the family firms didn?t have a specific role or contributed added value to the firm, and that the strategy didn?t affect the outcome. Furthermore, we found correlation between the perceptions of the auditor's role and added value depending on the family firms type of corporate governance.

More than 90 % of all business activity in the world market consists of small and midsized companies today. Recent studies have shown that there has been an increase in small companies? certification to ISO's management standards. Smaller organizations tend to have more limited amounts of resources at their disposal than larger ones. This can result in difficulties during the implementation process of ISO 9001.

This Thesis deals with the two concepts branding and position, more precisely how companies with a small marketing budget needs to work with these two concepts. The purpose of this thesis is to understand how these companies are able to assert a position  on their specific market. The thesis treats theories and empirical data to be  able to answer the purposes of the thesis and for the authors to be able to give recommendations of how companies in this situation can improve their marketing strategies. To be able to give these recommendations a more in depth study had been made of a carsharing company, Sunfleet. This to be able to se how a specific company works with branding and positioning as well as what can be improved.

Purpose: The puspose with our essay is to investigate how an acquisition can affect leadership. We want to specialize us by analysing how a leadership and the employees in a smaller company can be affected by an acquisition by a larger organization. We also want to investigate how a good leadership should be in a small company due to an acquisition.Methodology: This essay is based on a qualitative method.Theoretical: We have used theories concerning leadership, theories about small and large organizations and theories about consequences after an acquisition. Empirical foundation: Our empirics are based on stories from our five interviews from employees and leaders in Experian.Conclusions: Consequences can appear due to an acquisition. Only mild consequences appeared in the case of Marknadsananalys.

Background: The statutory audit in Sweden was implemented in 1983 and the purpose was to improve the owners ability to control and to mitigate economic fraud. The present debate is concentrated about the high costs of audit in small companies. The major concern is whether the statutory audit should be mandatory for the smallest companies. Purpose: The purpose of this bachelor thesis is to explain the value of auditing in small companies defined as 10/24-companies by identify and analyze possible factors that affects the attitudes towards auditing and reflects the value of a statutory audit. Research method: Our study is deductive and based on a quantitative research method which includes both a survey and the companies annual reports.

During the last years, producers and consumers have become increasingly aware of food safety. Foodborne illness and foodborne injury are in best case unpleasant but they can also be fatal. HACCP (Hazard Analysis Critical Control Point) is a preventative food safety system which is aimed to guarantee production of safe food free from pathogens, foreign materials and substances with potential to cause adverse health effect. In order to succeed in developing, installing, monitoring and verifying a HACCP system, there is a mix of hurdles for the company to overcome. While larger food companies meet a difficult challenge, small and medium size enterprises often feel that the hurdles are almost impossible to manage.

This essay deals with the subject of the use of news medium amongst the students inKarlstads University. The presentation of the problem is about illustrating the or thosemedium that is the most used amongst the students, and also which one, ore which onesof the news medium the students puts largest trust in. This subject was chosen with thepurpose to illuminate patterns and attitudes of and to news medium, to make it easierfor eventual research in the future to connect these patterns and attitudes with theparticipation in political elections. The subject in question is interesting because of thefact that the news medium is one of the largest sources of information for the citizensknowledge?s about the society, and the citizen?s attitude to the news medium mightpossibly have the ability to affect people?s commitment in politics.

The purpose of this study is to examine and explain why three Swedish public libraries failedin their ambition to act as information services for small and medium-sized firms (SMF). To support this purpose two major assumptions are made:1) Public libraries who plan to run this kind of "business" must act with the same means as "professional" services.2) The service must be adjusted to the information needs of the customer.Based on these assumptions sixteen factors which are crucial to the "success" for this kind of service are presented.Applied to the information services of Lidkoping, Sölvesborg and Västervik, these factors reveal a number of shortcomings and mistakes made by the libraries.To understand this result these information services are seen as parts of a traditional Swedish public "library-thought". It is shown that, fundamental ideas in the way the public libraries are defined, like the responsibility to act in a neutral and democratic way, also characterised the three information services.These ideas together with the opinion of SMF as a "rational" information-consumer resulted in information services who did not meet the information-needs and information-behaviour of SMF..

For youths leisure activity the organized sport is vital. Young people become increasingly sedentaryand the healths of young people are the various municipalities responsibility. In Eskilstuna, thehandball is very popular but there are only three grounds that meet the standards of the dimensions ofa handball pitch, 40x20 meters. The same dimensions are used by floorball. Eskilstuna municipalityowns one of these, the other two is privately built and owned and the municipality rents time in thehalls.IF Guif and HK Eskil are two handballclubs in the central part of Eskilstuna.

Växjö is a medium-sized town situated in the centre of the county Småland in Sweden with a good infrastructure and logistics and with a university that encourages cooperation with private and public companies. It is in this town that our case study of Småland Airport will take place. The aim of this study is to examine in which way the program of Library and Information Science at the Linnaeus University in Växjö offers knowledge that can be relevant for the staff at the airport in Växjö - Småland Airport. Using Wilsons model as our theoretical framework we examine how these two align with each other and by using a matrix that we ourselves elaborated in our analysis, we provide a clear picture of how the comparability two places comparability is represented. The result shows that there are compatible aspects to the Småland Aiports needs and what the program of Library and Information Science has to offer.

For youths leisure activity the organized sport is vital. Young people become increasingly sedentaryand the healths of young people are the various municipalities responsibility. In Eskilstuna, thehandball is very popular but there are only three grounds that meet the standards of the dimensions ofa handball pitch, 40x20 meters. The same dimensions are used by floorball. Eskilstuna municipalityowns one of these, the other two is privately built and owned and the municipality rents time in thehalls.IF Guif and HK Eskil are two handballclubs in the central part of Eskilstuna.

For youths leisure activity the organized sport is vital. Young people become increasingly sedentaryand the healths of young people are the various municipalities responsibility. In Eskilstuna, thehandball is very popular but there are only three grounds that meet the standards of the dimensions ofa handball pitch, 40x20 meters. The same dimensions are used by floorball. Eskilstuna municipalityowns one of these, the other two is privately built and owned and the municipality rents time in thehalls.IF Guif and HK Eskil are two handballclubs in the central part of Eskilstuna.