As the media attention society on the world climate change, interest in the environment and social impact has increased. This has in turn made even more companies choose to maintain a sustainability report that contains the three aspects of economic, environment and social impact. The demand for sustainability reports has increased among stakeholders. It has made the companies that establish this form of reports experienced economic benefits. The sustainability report than became a useful way to compete among businesses.

Background: Small businesses are key participants in the growth at the Swedish market, partly for the labour opportunities, the technology and economic development. These companies should get resources to grow, both political and economic resources. The medtech companies in an introduction and expansion phase meet with problems concerning the financing of their growth. Key participants whom offer financing are Venture Capitalists.Purpose: The purpose of this study is to examine Venture Capitalists demands on medtech companies in an introduction and expansion phase. A comparison between the demands and how well medtech companies achieve them will be done.

The tourism industry in Sweden has expanded in recent years and the increasing industry has meant that customers are in need of a reseller for their trips abroad. Today there are three types of retailers available. These are : Traditional travel agencies , tour operators and online travel agencies.Online Travel agencies are the most modern online option for customers. Their existence has made it easier for the customer and reservation can be made anytime and anywhere. The competition has intensified between the three retailers and the traditional alternatives must find new ways to survive.

The Swedish energy system will be influenced by many future changes, such as energy and climate policy objectives. The installation of more renewable electricity could increase by using solar energy. Over the recent years, grid-connected photovoltaic (PV) systems have increased dramatically in Sweden, partly due to various support systems and compensation models. These support systems have been designed to make it easy for individuals and businesses to invest in self-generated electricity and thus contribute to the transformation of the energy system.The introduction of a higher proportion of solar energy may in turn affect the Swedish electricity system. This could mean that the electricity companies will be facing a number of changes in the near future.

In some coastal areas in Sweden water shortage sometimes appears because the withdrawal of groundwater is greater than the groundwater recharge. It creates a situation where the available groundwater is insufficient to support residents and businesses with drinking water. The high withdrawal of groundwater also creates a risk for saltwater intrusion to drinking water wells. The problem most commonly occurs during the summer when the groundwater recharge is low, but the population is high, due to tourism and summer residents.The purpose of this study was to investigate how local water supply in areas affected by water shortage can be solved as sustainable as possible. The work was divided into three parts where the first part comprised of a literature review on water systems in which four different options were investigated: artificial groundwater recharge, rainwater harvesting, desalination and water reuse.

Many companies with expansion plans may eventually need to take a decision whether tomove parts of the organization abroad or not. One example is how Swedish companies? placesits production in Asia where labor is cheaper, but at the same time wants to use Swedishengineers. The communication possibilities today makes it no longer necessary to travelacross the world to have a meeting, and questions can be answered in a matter of minutes.This means that a company that is spread out over the world still can communicate betweentheir employees.When participants in a project are spread out over the world, and can?t meet in person, it iseasy for problems to appear.

Bakgrund och problemEtt generellt problem är att forskning baserad på små och medelstora företag är mycket liten, med avseende på ekonomistyrning samt mätning av resultat.SyfteSyftet är att beskriva och analysera vilka mått som används i fyra små tillverkande företag. Hur måtten mäts, hur informationen kommuniceras kring dem, i vilket syfte de används och om måtten är kopplade till något mål i företaget, är frågor som studien vill besvara. Uppsatsen syftar till att skapa en ökad förståelse för hur små företag mäter sin verksamhet i avsikt att bedöma sitt resultat.Metod Med en abduktiv ansats och hermeneutiskt synsätt har den empiriska och teoretiska referensramen insamlats. Genom en kvalitativ studie och besöksintervjuer hos fyra små tillverkande företag har vi fått möjlighet att beskriva och analysera hur de använder sig av mätning i sin verksamhet. Teoriramen har sedan använts för att skapa en djupare förståelse för empirisk data.SlutsatsDe mått som används i små företag måste utformas utifrån varje företags specifika förutsättningar för att träffa rätt då många faktorer spelar in i valet av mått.

In order for a retention of title clause (ROT-clause) to be valid against third parties underSwedish law, the debtor must be prohibited to dispose of the object transferred. Forinstance, the debtor must not be allowed to resell the object without the creditor?spermission or before the object has been fully paid. If the creditor gives consent to thedebtor?s disposal, he loses his right of separation.

For a long time, economic activity has decreased and shows a downward trend in the food sector. To break this requires efforts to strengthen corporate position with the ability to meet market challenges. In the small producers is a great potential for them to be able to increase its profitability thanks to its ability to offer added value in the product. But to achieve this requires not only a willingness and creativity out of the ordinary but also factors that lead us into this report, current issues. The issues are related to marketing, brand building and the importance of developing a stable network. The study aims to investigate how small businesses operate in rural areas are experiencing the possibilities of support from various networks and organizations and that, from a business perspective, and also see which areas that they need more support in to achieve a growing business. The work has been followed by an inductive method, when we initially could not say anything about the empirical results.

LRF Konsult is a big consulting-firm with offices located all over Sweden. The corporation offers a wide range of services and a lot of the customers are small businesses active within the green sector. An analysis of the corporation made in 2006 showed that one of LRF Konsults weaknesses is that many customers are unaware of the wide range of services that LRF Konsult offers. The internal communication is believed to play a big role in marketing these services. Therefor, the objective of this thesis has been to investigate why the transfer of customers between accounting consultants and business advisors is not greater and how this can be improved.

The Chinese government´s aim to be self-sufficient in food production in combination with the increased food consumption in China has put high pressure on the productivity within the Chinese agricultural sector (He j et al, 2010). In order to increase the productivity, modernization and adoption of new farming techniques are essential. The opportunity to adopt and import foreign technology has lately been possible in China, as more authority and decision rights have been given to the individual farmers and the country has opened up for foreign trade (Zheng, 2012 & Fan, 1991). A more open Chinese market enables new opportunities for foreign agricultural companies to expand their businesses by introducing their products to Chinese farmers. But to succeed with this strategy the Chinese farmers must be willing to adopt these, for them new innovations. Minimum tillage is a tillage practice used worldwide that is suitable in northern China where drought and erosion are the main problems in the crop production (pers.com., Arvidsson, 2012). Potential users? opinion of new innovations such as minimum tillage is closely related to adoption (Rogers, 2003).

A large proportion of businesses around the world is today ISO 9001 certified and is consequently conducting internal audits on a regular basis. It has however not been possible to conclude that internal audits always add value to the organisation, despite the large utilisation of this tool. Some authors, e.g. Alic & Rusjan (2010) and Wealleans (2000), mean that there are possibilities that internal audits may be used as a value-adding improvement tool. This has led to the emergence of this master?s thesis.The purpose of the case study was therefore formulated to examine how internal quality audits can be made more effective and used as an improvement tool.

Det här arbetet är en magisteruppsats inom företagsekonomi. Studien behandlar samarbetsrelationer mellan svenska bornglobalföretag och indiska partner på plats i Indien utifrån en kulturell aspekt. Utgångspunkten är de svenska bornglobalföretagens perspektiv.Studiens objekt: Vi har fyra studieobjekt: Indpro AB är ett företag inom IT-branschen, Duràn Textiles AB och JMQ Sarees är företag inom olika delar av textilbranschen, Swedasia Travels HB är ett företag inom resebranschen. Alla fyra företag är svenska små bornglobalföretag som har nära samarbete med Indien på olika sätt.Studiens syfte: Syftet med denna uppsats är att analysera vilka kulturella betingelser svenska bornglobalföretag stöter på i samarbetet med indiska aktörer och hur de svenska företagen hanterar dessa.Metod: Arbetet är baserat på en kvalitativ undersökning. Undersökningen gjordes med fyra fallföretag som utgör studiens objekt.

The world is changing and the business context is no exception. One of the clearest tendencies is a tougher business climate with harder competition due to increased international trade and the expansion of the e-business. At the same time the customers are becoming more sophisticated and demanding. The last decades have also meant that tougher and more frequent demands are being aimed at the businesses from a wider variety of stakeholders; demands regarding how environmental issues, social responsibilities and business ethics should be dealt with. All of the above have driven companies towards implementation of different management systems to be able to cope with the demands as well as to ensure that these issues are being dealt with in an efficient and effective manner.

Bakgrund och problemdiskussion: Revisorns funktion är att agera som extern övervakare genom att skapa förtroende mellan bolaget och dess intressenter. Detta sedan det finns ett behov att informationen är tillförlitlig för att upprätthålla en välfungerande kapitalmarknad. För att detta ska vara möjligt krävs att revisorn förbehåller sig oberoende och innehar tillräcklig kompetensen. Det är även dessa komponenter som definierats vara summan av revisionskvalité. Vi föreslår att dimensionerna påverkar revisionskvalitén olika beroende på om bolaget är ett familjeföretag eller icke-familjeföretag.