This paper argues that the food industry in general and the one taking place in Scania in particular, are disregarded in the official management of industrial preservation carried out in Sweden today. Despite the articulated ambition of a cultural heritage that as many as possible could identify with, the practice tend to create an industrial heritage based on stereotype ideas about the landscape in Sweden and the characteristics of industry. The way the open land of Scania differs from the traditional image of the appearance of Sweden, is used as one possible way to explain why the food industries of Scania are overseen in the management of industrial heritage. It is also argued that the high number of female employees might bee a reason why the food industries in general are given low priority in the practice of cultural heritage. By putting the Findus pea industry and the cultivated landscape that provides the factory with primary products against the official criteria for industrial memories, it is examined what values for preservation the food industry contain..

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..

Aim The aim of the thesis is to explain the factors that affect the auditor's recommendation concerning audit services to customers who are not subject to mandatory auditing.Background and problem In 2010 mandatory auditing for small companies was abolished. It is common for the auditor to provide recommendations re-garding whether or not a customer should chose to retain the audit. The question is which factors can explain the auditor's recommendation.Method and empirics This thesis uses a deductive approach with inductive elements and a combination of qualitative and quantitative data is used. The qualitative data consists of a pilot study and the quantitative data consists of a questionnaire survey. The analysis of the empirical data was performed using regression analysis.Theory This thesis applies an eclectic approach where the starting point is legitimacy, institutional theory, professional theory and decision making theory to develop a model.Results and conclusions The notion of the recommendation as well as the extent of the recommendations can be explained by factors related to the auditor's agency affiliation and the auditor's personal qualities..

The name of the thesis is?Istheprintedbook?sdeaththeauthorsbread??Astudyinhowthepublishinghouses?andtheauthors?relationshipschangeduetotheintroductionofthee--?book?Thee--?book,whichisadigitalcopyoftheprintedbook,hasbeenonthemarketforovertwodecades.However,itisnotuntilnowthatchangesarehappeningwithintheindustry,whichaffectsthedifferentactors.Amazonhasforexamplelaunchedane--?readerbythenameKindleonthemarketandApplehaslaunchedasurfpadbythenameiPad,bothwhichyouareabletoreade--?bookson.Thetechnologicalchangesthatarehappeningaffecttheactorswithinthebookindustryaswellasthestructureoftheindustry.Theresearchquestionofthisthesisis?owdothepublishinghouses?andtheauthors?relationshipswithinthebookindustrychangeduetotheintroductionofthee--?book??Actor--?networktheoryisusedtoinvestigatethis.Thetheoryincludesbothhumanandnon--?humanactors,whichtogethercancreateanetwork.Theactorswithinthenetworkconnectthemselvestoeachotherandtherebyformthenetwork.Thepurposeofthisthesisistocreateanunderstandingforhowactorsandtheirrelationshipswithinanestablishedindustrystructureareaffectedbydigitalisation.Toachievethis,semi--?structuredinterviewswereconductedwithpublishinghousesandauthors.Theboomofthee--?bookinlargepartdependsuponthetechnicaldevelopmentthathasoccurredandwhichhasintroducedsmartphones,e--?readers,surfpadsetceteraonthemarket.Moreactorswillariseinthebookindustryduetothedigitalisation,whichinturnwillaffecttheexistingrelationshipsofthepublishinghousesandtheauthors.Thepublishinghouseswillkeeptheirroleinthenetworksasakeyplayer,butcomeintocontactwithmoreactors.Theauthorsaregiventhechancetoself--?publishtheirbooksase--?books,whichmakethemcomeintocontactwithmoreactorsaswell.Asmoreactorsarise,thestructurewithintheindustrybecomesrelaxed.Hence,thepublishinghousesneedtoenrolthenewactorsinorderforthemtokeeptheirpositioninthenetwork..

The Capturetheory wants to give an alternative explanation for the need of regulation. From this point if view the government does not have enough information to make an optimal regulation. There is a possibility for different interest groups to take advantage of the political arena by rent- seeking behaviour. An industry may be willing to be regulated to protect itself from competition. The objective of this paper is to account for the pros and cons of the theory of regulatory capture and also if it can be applied to the Swedish market of pharmaceuticals.

Several industrial scandals, especially those about Enron and WorldCom, have lead to an intense debate about the independent audit and the independent auditor. A substantial part of the auditor?s income originates from counselling, and therefore the role of the auditor may be seen as double, and the auditor?s objectivity may be questioned. In the year of 2002, a new Auditors Act was legislated in Sweden. In the 21 § of the act, a model based on principles was introduced, to test the auditor independence in every single case.

Stress and burnout are two words that are commonly occurring in many contexts today. More and more people experience that they are stressed and that they does not feel well. The long term sick -leave increases as a consequence of people being burned out. These phenomena prolong over all ages, sexes, classes and professional categories, which probably means that the construction industry would not be spared.  In the construction industry, stress and bad health are no new phenomenon, already during the 1970s and big parts of the 1990 s, the construction sector were exposed to the phenomena.A sector that has a large turnover annually cannot presumably be faultless.

Då avskaffandet av den lagstiftade revisionsplikten för småföretag är under utredning, är vårt syfte med denna uppsats att se vad ett avskaffande kan innebära för några utvalda intressenter..

Då avskaffandet av den lagstiftade revisionsplikten för småföretag är under utredning, är vårt syfte med denna uppsats att se vad ett avskaffande kan innebära för några utvalda intressenter..

My essay aims to explore, "What image is conveyed by the stone mason's life and work on Korpåsberget". In my essay I have been working with respondent interviews to examine the purpose. I've been trying to get interviewees to talk freely, but have also had a number of indicative questions for support. In order to process and understand the interviews, I also have a part in the essay aiming to provide background information to the stone industry in Bohuslän, an area along the westcoast in Sweden, and foremost in the area of Bovallstrand.The text discusses the stone industry's development in the area, its development and the time until the stone industry at large was closed. As for the stone industry in Bovallstrand I have chosen to focus on the largest quarry in society, namely the Korpåsberget. The background text also briefly covers stonecutter?s lives and work.

Syfte: Vårt syfte med denna uppsats är att, via egna studier och genom att beakta den aktuella debatten, undersöka om revisionsplikten i små företag är nödvändig. Vi vill ta reda på hur stort intresset är att avskaffa plikten i Sverige och dessutom vill vi se vad avskaffandet har inneburit för andra länder.Metod: För att uppnå vårt syfte, har vi genomfört en intensiv studie där vi grundligt har undersökt några få enheter. Datainsamlingen som ligger till grund för vår uppsats är deduktiv, då vi bygger förväntningarna på tidigare empiriska rön och teorier. Vår undersökning är baserad på en redan befintlig debatt och vi vill veta om den accepteras eller förkastas. Således har vi använt en kvalitativ ansats där vi har inhämtat information från fem intervjuer, varav två intervjuer genomfördes med småföretagareResultat & Slutsats: Efter att ha ställt vår empiriska undersökning mot tidigare teorier, har vi kommit fram till att det finns skäl att ifrågasätta revisionsplikten i småföretag.

Background: Health economic evaluations are becoming an increasingly important means of analysing which care alternative resource utilisation is the most cost effective. It is a new topic in the medical device industry that causes much uncertainty and unstructured use of the actors involved.Study questions: Why is it difficult to develop, implement and disseminate this standardized health economic evaluation models in medical technology? Is there a possibility to standardize health economic evaluations within the medical device industry?Purpose: The purpose of this study is to investigate the standardization issues for health economic evaluations within the medical device industry.Method: A qualitative approach was used in the form of interviews with five actors that are active or have a connection to the medical device industry. The data collection consists of journals, reports, Internet searches and literature among other things.Conclusion: It is possible to standardize, but with certain restrictions such as the county council's budget, influence of industry-specific factors, lack of knowledge and the important interaction between actors..

The purpose of this study has been to maintain a deeper understanding of how unestablished, professional musicians can get discovered by the music industry by communication, branding and positioning of their brand at social media.We found that fans have a greater impact on unestablished musicians than we previously thought. They have to create an identity for their brand, keep active on social media and engage their fans. Musical artists must maintain an ongoing dialogue to keep their fanbase, preferably with emotions involved. No fans equals minimum attention from the industry. Uniformity and professionalism is also important, because it evokes seriousness.

In the recent years auditing scandals all around the world, deficient internal control has attracted a lot of attention. This has contributed to further requirements on insight and internal control. Those scandals have seriously damaged the auditor?s profession and contributed to a reduced trust among the public. Therefore an extensive work to recover and stringed the trust was started all around the world.

This study has the purpose of looking at the current and future position of record labels from a context involving the technological developments, while the opportunities for the artists are changing. As the actors inside them music industry find themselves in an ever changing climate where traditional supply chains are threatened by new technology, the record labels need to change the way they work in order to maintain their existence in the music industry. The study has been conducted by interviewing a number of people involved in the music industry, by using a qualitative method approach. The conclusion of the study shows that the traditional way of doing business by treating music as a product that makes revenue is gone. Instead the labels have to take on new roles formerly run by third parties in order to survive and be profitable, especially since artists can now in control of activities that used to be controlled by the record label..