Intressenters agerande – vid ett undantag från revisionsplikt för små aktiebolag

Ever since Sweden joined EU on the 1st of January 1995 the auditing is regulated not only by our Swedish laws but also by EG:s directives. In the fourth directive the member states are given a possibility to dispense small companies from the duty to audit the accounts. It is up to every member state to decide whether they want to dispense the small companies or not and today Sweden is one of few member states who does not.The purpose of this essay was to describe how lenders and Skatteverket will act in case of a dispensation for small companies from the duty to audit the accounts. The study has been carried out by interviewing four lenders and Skatteverket.The study shows that the lenders and Skatteverkets acting in case of a dispensation for small companies from the duty to audit the accounts will part from each others. While the lenders stand before a big change Skatteverkets work will be next to unaltered.Half the lenders think that they will continue to demand that the companies’ accounts be audited. The other half thinks that they will adjust their demands that the accounts be audited to each specific company. Skatteverket trusts in the increasing number of samples to guarantee the quality with the companies’ financial reports.

Studie till uppstartande av annonskatalog

Sten Jonsson wants to start a production of an advertising catalogue for small companies in Sweden. Acatalogue where the advertisingcost is so low that most of the companies can afford to participate. Thecompanies who will advertise should be manufacturing companies in trades of carpentry, sheet metalworkshops, forging workshops and engineering workshops.The catalogue will facilitate for the manufacturer to reach the costumer without any middleman.Without a middleman creates a possibility for an opinion about the product at the same time as theprice can be held low. A catalogue of this type would benefit the marketing of the companies at the sametime as it would generate an occasion for innovations.The possible target groups are property companies, construct companies and farmers.A market research has been carried out contained a postal interview and a phone interview. Themarket research carried out to get an understanding in what the companies think about the idea butalso to see if the companies are in interest of advertise in the catalogue. Unfortunately the marketresearch became unusable when only three of thirty companies comment the idea and two of themwanted to meet for a further visit. In relation to the market research a deeper study in market research,in which essential parts for the project, was made.A dummie has been done to show the design of the catalogue.A calculation has also been done to get an understanding in what the project would cost to start.

Varumärkning för småföretag

In this degree project a study of the importance of a graphic identity to companies has been done. A questionnaire among small companies in Dalarna has beenmade. From this, three sets of graphic profile-program have been formed andthese are suitable for new companies. Finally a practical application has been made on Greenfield in Mora, a graphic profile has been designed.To cause an identity is to prove that someone or something exists by individualizingand distinguish. Every individual or company has its qualities or charasteristics.The way to a desirable identity is going by a corporate identity-program that containsthe companies strategies, people, products, buildings, trademarks, graphic design. To create an identity a well considered strategy is needed, where all members of the company are involved. This will lead to a positive image and means for an efficient market communication. The identity of the company is that the company wish what the company/product will stand for, but the image is what the market think about the company/product. The surrounding worldwill be convinced that the company is a reliable producer or deliverer. The companyvill also be regarded as useful and responsable, profitable as an object or partner and a good place of work.Today, trademarking is the most important carrier of identity for a company. A trademark, like a word, a picture or a slogan, will distinguish a product from theothers. What is needed to build up a strong trademark? How can a trade markbe developed to an advantage?To get a lot of people in the same direction clear guidlines are needed. Usually you focused on graphic design, especially the symbols and marks of the companies.The results are presented on a graphic profile, documented in a graphic manual.

Den grafiska identitetens betydelse i småföretagarens värld : En undersökning för ökad förståelse om den grafiska identitetens betydelse för småföretagare

För att skapa ett bra varumärke krävs en tydlig grafisk identitet. Syftet med föreliggande rapport var att undersöka med semi-strukturerade djupintervjuer hur småföretagare (1-10 personer) ser på och arbetar med sin grafiska identitet. Studien avsåg även med en enkätundersökning förstå konsumenters attityder mot företag som har eller saknar en tydlig grafisk identitet. Resultatet av intervjuerna visade att företagarna anser att deras grafiska identitet inte är den viktigaste resursen. Det viktigaste är företagets rykte och kunders omdömen. Företagarna nöjer sig med en signatur och en hemsida, utvecklandet av den grafiska identiteten har inte hög prioritet. Av enkätundersökningen framgick det att företag som har en konsekvent grafisk identitet har större sannolikhet att bli anlitade än de som inte arbetar konsekvent med detta. Resultatet visar även att de som arbetar konsekvent med sin grafiska identitet uppfattas som mer seriösa än de som inte är konsekventa i detsamma.

Revision i små aktiebolag : En kvalitativ studie om varför små aktiebolag väljer att revidera sina räkenskaper trots att de inte omfattas av revisionsplikten

Bakgrund Revisionsplikten avskaffades 1 november 2010 i Sverige. Detta innebar att cirka 250,000 små aktiebolag inte längre var tvingade till revision. Idag har det gått drygt fem år sedan beslutet togs om att avskaffa revisionsplikten och trots detta väljer en del små aktiebolag att revidera sina räkenskaper. Syfte Syftet med studien var att få en djupare förståelse för varför små aktiebolag, som inte omfattas av revisionsplikten, väljer att revidera sina räkenskaper. Metod Vi har använt oss av en kvalitativ metod och genomfört semistrukturerade intervjuer med företagsrepresentanter för små aktiebolag. Det empiriska materialet har analyserats genom en innehållsanalys. Slutsats Vår studie visar att små aktiebolag efterfrågar frivillig revision främst av fyra anledningar. Dessa är:  Spritt delägarskap  Försäkran om att den interna bokföringen är korrekt  Rutinmässigt av företagsledning med erfarenhet från revisionspliktade företag  Önskan om att uppfattas som legitima