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.

First time labelling occurred was when animal owners marked their cattle in order to distinguish the differences. The need for labelling was added when the trade had expanded during Roman times in order for the customers to know who manufactured their craft. Trademarks are characterized as a way to distinguish one's own product or service from someone else. The marketing purpose is to create an identity. The brand has an important role as an effective competitive tool for businesses.A brand can have many different functions, which will simplify a customer's decision making process in selecting a service or product.

The aim of this study is to gain knowledge about the internalcommunication at a public library in Sweden, focusing on the flow of information and the library employee?s role as a source and receiver. This is an important subject because internal communication affects not only the internal work, but also the users. Despite this there are few studies about internal communication in libraries. The research questions used are: How do the employees perceive the role as source of information, and what choices do they make before they spread information? How do the employees perceive the role as receiver of information? How do the employees feel that the information flow works in the organization as a whole?The research is founded on five qualitative semi-structured interviews with the library employees.

AbstractOne of the most common business models for agriculture is according to Lantbrukarnas Riksförbund (2010) that two or more agricultural companies merge and form a company together. To create strong owners and to be competitive there is a recognized need to create relationships between small firms according to Mazzarol , Mamouni Limnios and Reboud (2013). Oerleman and Assouline (2004) argues that it is possible to achieve success in agriculture by following certain strategic priorities.This paper examines why farmers choose to venture into collaboration and whether cooperation are linked to the strategies of the company. The paper also discusses the pros and cons of partnerships in agriculture. A qualitative comparative research design has been used to answer to the topics and we have interviewed respondents from four different agriculture companies, which have been active in some form of cooperation or collaboration.

The usage possibilities of mobile platforms and smart phones are increasing rapidly as they provide support for better processors, sensors and communications capabilities. This has for many companies resulted in an increased interest to explore the possibilities of mobile platforms and how they can be integrated in various business areas. As the usage of mobile platforms in industrial applications is a new area, it is difficult for companies to estimate their potential, and what contributions the different platforms can give.This master thesis investigates the possibilities and limitations for the consultant firm Combitech when integrating mobile platforms and handheld devices in industrial applications. This is accomplished through a comparison between the platforms and by considering the possible areas of use for the mobile platforms based on experiences from companies and research in the area.For a company with the intent to deliver services that use mobile platforms, it is important to be able to combine expertise and resources to effectively attract customers. The mobile platforms will, if applied right, give great possibilities in industrial applications as a cost-effective alternative for both hardware and software solutions for businesses, which provides an opportunity to sell services to both established and new clients.

The usage possibilities of mobile platforms and smart phones are increasing rapidly as they provide support for better processors, sensors and communications capabilities. This has for many companies resulted in an increased interest to explore the possibilities of mobile platforms and how they can be integrated in various business areas. As the usage of mobile platforms in industrial applications is a new area, it is difficult for companies to estimate their potential, and what contributions the different platforms can give.This master thesis investigates the possibilities and limitations for the consultant firm Combitech when integrating mobile platforms and handheld devices in industrial applications. This is accomplished through a comparison between the platforms and by considering the possible areas of use for the mobile platforms based on experiences from companies and research in the area.For a company with the intent to deliver services that use mobile platforms, it is important to be able to combine expertise and resources to effectively attract customers. The mobile platforms will, if applied right, give great possibilities in industrial applications as a cost-effective alternative for both hardware and software solutions for businesses, which provides an opportunity to sell services to both established and new clients.

The doctrine of traditio is the main rule for the buyer?s protection against the sellers?s creditors in the Swedish legal system. This means that the buyer have to take physical possession of the property in order to be protected against the sellers?s creditors if the seller becomes bankruptcy or is hit by an execution. If instead the doctrine of consensus applied the buyer is protected as soon as a valid contract is formed.

This thesis examines why working time preferences differ between workers and nations, and explains the effect of working time regulation and working time flexibility on negotiating work-life balance. In five separate sections the following working time issues are examined: the number of hours worked by workers in Europe; factors affecting individual working time preferences; how working time preferences are negotiated in the national industrial relations systems of Sweden, France and the United Kingdom; how the institutions of the European Union have influenced working time negotiations through the Working Time Directive; and the benefits and practices available to organisations implementing working time flexibility. Broadly this paper views working time preferences as being a highly personal and influenced by factors such as wages, taxation, culture (national and workplace) and non-work responsibilities. It is argued that negotiating a preferred working time pattern is essential to achieving work-life balance and when such a balance is achieved, workers are more healthy, motivated and committed to their employer. Essentially this provides an incentive for businesses to voluntarily implement working time flexibility beyond the regulatory standards..

Travelling All Inclusive implicate that a traveler goes on a trip where food, beverage, room and sometimes activities are included as everything is already paid in advance. The purpose with this study is to examine what it is that have motivated people to travel All Inclusive and to examine how people and travel companies reason about the possible economical effect All Inclusive have on a destination and a local population. We chose to conduct a survey over Facebook. As a complement to the survey and to find out how travel companies reflect on All Inclusives effects, we chose to implement email interviews with Ticket, Solresor and Airtours. The theories in this study focus on travel motivation, travel personalities and All Inclusive's impact on a destination and a local population.

The purpose of this study was to examine how local producers in the food and confectionery segment in Västernorrland, Sweden, working to communicate that the product is locally produced through its packaging design. We have chosen to look at how they work with the right packaging design because it is such an important part of the product marketing. A further aim was to examine how consumers perceive the packaging design of the locally produced products and how they consider that the packaging design communicates the product as locally produced. We have also analyzed the graphical elements contained in the locally produced product packaging through a semiotic analysis.The theoretical framework is based on theories in brand communication and Visual Communication, specializing in packaging design?s visual elements.The method used in this study is a qualitative method.

The purpose of this study was to examine how local producers in the food and confectionery segment in Västernorrland, Sweden, working to communicate that the product is locally produced through its packaging design. We have chosen to look at how they work with the right packaging design because it is such an important part of the product marketing. A further aim was to examine how consumers perceive the packaging design of the locally produced products and how they consider that the packaging design communicates the product as locally produced. We have also analyzed the graphical elements contained in the locally produced product packaging through a semiotic analysis.The theoretical framework is based on theories in brand communication and Visual Communication, specializing in packaging design?s visual elements.The method used in this study is a qualitative method.

ABSTRACT Purpose: The purpose of the thesis is to examine and explain which consumers who choose to, or not choose to, shop for clothes via Internet. This will give businesses, and the reader, a better understanding on the views, of customers, on E-business with clothes. Procedure: A quantitative market research has been performed through a survey. Also the gathering of the material and the analysis is done with quantitative methods. The primary sources dominate the thesis. Conclusion: The Swedish consumers with experience from buying clothes online have a high level of satisfaction and 96 % will consider doing it again. 85 % have done it more than once.

Advertising is something that we get in touch with on a daily basis and more or less everywhere. Advertising is used in different mediums, such as magazines, television, radio, internet, cellphones et.c. The aim of the present study is to find out if there are any recurrent dissimilarities how advertising is constructed among the mediums regarding rhetorical and semiotical theories. Two different mediums have been chosen for a comparison, printed advertisments versus internetbanners. The study has been based on a total of ten qualitative image analyses.

Process standardization is a topic that has generated a lot of research and literature. At first, the focus was on production; today processes are used in all different kind of business areas.The aim of this study has been to analyze how processes can be applied on development businesses and how IT systems affect the result of the process. To accomplish this, we have asked questions such as what standardization is in a development process? Why are the processes standardized? What difficulties can appear with standardization? And how the IT-systems affect the result of the process?To answer these questions, we have preformed a case study on Saab. Saab is a well know Swedish company who are working with a project called the GMS-project, where they develop processes to cover the whole company´s business areas.The literature gives the reader an understanding of processes and standardization.

Swedish family companies are facing a tremendous change in the form of generation changes because of the large part of owners that are about to retire. If all 45 000 to 50 000 family companies ceases to exist, Sweden looses a significant part of business trade.There are numbers of different methods for an older generation of owners to transfer their companies to a younger generation such as inheritance, gift, will, internal stock transfer, division?s etc., where inheritance is the most complex area. That an owner of a company dies without any plan for the future of the company is not preferable because the rules of legal successions occur. The law system regarding inheritance is usually not a good method since the surviving wife, who has the primary right to the inheritance, may not be interested in the company.