Submitted by Silvana Teresinha Dornelles Studzinski (sstudzinski) on 2015-10-23T15:38:56Z No. of bitstreams: 1 Juliana Richter_.pdf: 1738497 bytes, checksum: 77aa364612b2f91ef8b5a237bc7bb784 (MD5) / Made available in DSpace on 2015-10-23T15:38:57Z (GMT). No. of bitstreams: 1 Juliana Richter_.pdf: 1738497 bytes, checksum: 77aa364612b2f91ef8b5a237bc7bb784 (MD5) Previous issue date: 2015-05-22 / Nenhuma / As empresas familiares representam 90% das empresas no mundo e também no Brasil. Somente 30% sobrevivem na segunda geração. Dentre as dificuldades encontradas por elas está o planejamento sucessório. Este planejamento tem impactos na gestão e, em especial, no desempenho econômico e governança das empresas, tema debatido academicamente na busca de respostas e de novos modelos. A literatura aponta quatro dimensões deste planejamento: CEO, Família, Propriedade e Gestão/Empresa, sendo neste estudo o líder (CEO) da organização, o fundador da empresa. A partir destas dimensões é possível compreender melhor a dinâmica e complexidade deste tema. Neste contexto, o objetivo deste trabalho é investigar como as empresas familiares de pequeno e médio porte planejam seus processos sucessórios sob a perspectiva do fundador. Para explorar esta questão foi selecionada a primeira geração (fundador) de empresas familiares do estado do Rio Grande do Sul. Com base neste estudo foi possível concluir que há uma tendência de não planejamento formal no tocante à saída do fundador, tanto da liderança como da propriedade, a inexistência de espaços para a família discutir a sucessão do negócio, a dificuldade em separar a gestão da empresa com a propriedade, a falta de estruturas de governança corporativa, a tendência de profissionalização da gestão, o alto valor dado à boa formação dos filhos, a inexistência do planejamento sucessório incorporado nas rotinas das empresas e o desejo de os filhos sucederem sua função mais no aspecto que tange à propriedade do que à liderança. Isto aponta algumas diretrizes para melhoria do planejamento sucessório das empresas familiares estudadas. Estas diretrizes estão fundamentadas nas quatro dimensões. Fundador, Família, Propriedade e Gestão/Empresa. / Family businesses represent 90% of the companies worldwide and so it is in Brazil. Only 30% keep alive on the second generation. Among the difficulties found for these companies is the succession plan. This plan impacts the management and especially the economic performance and governance of the companies, subject academically discussed on the search for answers and new models. The literature indicates four dimensions of this planning: CEO, Family, Property and Management/Company, being in this study, the company leader (CEO), the company founder. From these dimensions, it is possible to better understand the dynamism and complexity of the theme. In this context, the goal of this study is to investigate how small and medium sized family businesses plan their succession processes on the founder perspective. Particularly, to explore this question it was selected the first generation (founder) of family businesses in the State of Rio Grande do Sul. Based on this study it was possible to conclude that there is a tendency of not having a formal planning concerning the founder retirement, since the leadership to the property, the lack of space for the family to discuss the business succession, the difficulty to separate the company management from the property, the lack of corporate governance structures, the tendency of management professionalization , the high value gave to the descendants good educational formation, the lack of the succession plan incorporated in the companies routines and the descendants will to succeed more related to property than to leadership. It brings some directions to the succession plan improvement on the family businesses studied. These directions are based on the four dimensions Founder, Family, Property and Management/Company.

The aim of this paper is to investigate dominant beliefs and approaches to the "cultural entrepreneur" both within a public context, and also among business owners within the cultural field. What happens when ideas and attitudes in the public sector towards culture driven businesses meets the perspective of individual cultural entrepreneurs? This study is based on analysis of political documents about the cultural and creative industries (CCI) from the European union, national level and regional level. Interviews with six business owners in the field of culture and one representative of the Swedish region with the fictive name “Alma” has been conducted. The research is also based on participant observation in public seminars and conferences about the creative industries in Sweden. The paper mainly uses Queer phenomenological theory (Sara Ahmed) to analyze the informants life worlds and how they are oriented in the same. The study is also based on poststructuralist discourse analysis and the logics approach, developed by Jason Glynos and David Howarth when analyzing political documents. This research shows there is a complex and contradictory approach towards the CCI and the cultural entrepreneur based on idealized images about the artist and the businessman, idealized images thats been existing in the discourses over a long time and which created deep structures. The cultural entrepreneurs are being described as the hope and future of the economy and welfare in Europe and its regions and at the same time as something very costly which no one really have faith in. This dual approach is a contributing factor to change being prevented.

The main objective of the master's thesis is the development of measures to improve the taxation of small business in the Russian Federation. The first chapter deals with the theoretical aspects of the development of small business in the Russian Federation. The second chapter analyzes the specifics of taxation of small business in the Russian Federation. The third chapter presents a program of measures to improve the taxation of small business in the Russian Federation. The calculation of events and conclusions throughout the work as a whole. / Основной целью магистерской диссертации является разработка мероприятий по совершенствованию налогообложения малого бизнеса в Российской Федерации. В первой главе рассмотрены теоретические аспекты развития малого предпринимательства в Российской Федерации. Во второй главе проведен анализ специфики налогообложения малого бизнеса в Российской Федерации. В третьей главе представлена программа мероприятий по совершенствованию налогообложения малого бизнеса в Российской Федерации. Произведен расчет мероприятий и сделаны выводы по всей работе в целом.

Малый бизнес играет существенную роль в развитии и формировании стабильной рыночной структуры государства, а также участвует в развитии экономического сектора. Развитие производства малого и среднего предпринимательства создает благоприятные условия для оздоровления экономики. Оптимизация налогообложения является важным фактором, который повышает эффективность деятельности предприятия, особенно для малых предприятий, поскольку уплата значительных сумм налогов снижают возможность малых предприятий на рынке конкурировать с крупными предприятиями. Упрощенная система налогообложения для субъектов малого предпринимательства значительно упрощает работу налогоплательщиков, одновременно уменьшая налоговое бремя, что способствует развитию среднего и малого бизнеса, уровень развития которого определяет уровень развития экономики страны в целом. На основе систематизации организационно-методических подходов к учету на малых предприятиях в зависимости от применяемого налогового режима сформирована упрощенная методика анализа хозяйственной деятельности для субъектов малого бизнеса. Разработаны направления развития информационного обеспечения анализа хозяйственной деятельности на малых предприятиях позволяющие учитывать условия функционирования предприятий малого бизнеса РФ. / Small business plays a significant role in the development and formation of a stable market structure of the state, as well as participates in the development of the economic sector. The development of small and medium-sized enterprises creates favorable conditions for economic recovery. Tax optimization is an important factor that improves the efficiency of the enterprise, especially for small businesses, because the payment of large amounts of taxes reduce the ability of small businesses to compete with large enterprises in the market. The simplified tax system for small businesses greatly simplifies the work of taxpayers, while reducing the tax burden, which contributes to the development of small and medium businesses, the level of development of which determines the level of development of the economy as a whole. On the basis of systematization of organizational and methodological approaches to accounting in small enterprises, depending on the tax regime, a simplified method of analysis of economic activity for small businesses is formed. Directions of development of information support of the analysis of economic activity at small enterprises allowing to consider conditions of functioning of the enterprises of small business of the Russian Federation are developed.

Figures show the unemployment rate in South Africa is increasing. Entrepreneurship is a very good solution to decrease the unemployment rate and increase the economic growth of South Africa. Very few studies have been done on entrepreneurship, including women entrepreneurs, as men have always been the leaders in this regard. More than 50% of South Africa‟s population is female and deemed as a very important factor for the country's economic growth. Women entrepreneurs have been understudied; there are also other factors and relationships that should be investigated and understood for the government to be able to establish programmes and assistance for women entrepreneurs to start and grow businesses. The research for this study was conducted in the Gauteng Province as poverty levels are high, despite large industries in this province and the fact that it is the most Gross Domestic Province for South Africa. The objective of this study is to investigate women entrepreneurship in the Gauteng and to make practical recommendations to enhance women entrepreneurship in this province. A survey including 41 women-owned businesses was conducted. A detailed profile of the woman entrepreneur in Gauteng was compiled, including the structure of the business. Factors such as the level of organisational commitment, dimensions of entrepreneurial orientation, job satisfaction, life satisfaction, development needs as well as the perceived business success, have been investigated. The relationships between these factors have also been investigated in the empirical research. The most urgent needs of women entrepreneurs in Gauteng are marketing training, financial support, machinery, equipment and tools as well as infrastructure. It is recommended that these needs are addressed through a support initiative especially implemented for women entrepreneurs. These factors need to be understood by the government in order to establish and assist women entrepreneurs in South Africa. / MBA, North-West University, Potchefstroom Campus, 2015

Figures show the unemployment rate in South Africa is increasing. Entrepreneurship is a very good solution to decrease the unemployment rate and increase the economic growth of South Africa. Very few studies have been done on entrepreneurship, including women entrepreneurs, as men have always been the leaders in this regard. More than 50% of South Africa‟s population is female and deemed as a very important factor for the country's economic growth. Women entrepreneurs have been understudied; there are also other factors and relationships that should be investigated and understood for the government to be able to establish programmes and assistance for women entrepreneurs to start and grow businesses. The research for this study was conducted in the Gauteng Province as poverty levels are high, despite large industries in this province and the fact that it is the most Gross Domestic Province for South Africa. The objective of this study is to investigate women entrepreneurship in the Gauteng and to make practical recommendations to enhance women entrepreneurship in this province. A survey including 41 women-owned businesses was conducted. A detailed profile of the woman entrepreneur in Gauteng was compiled, including the structure of the business. Factors such as the level of organisational commitment, dimensions of entrepreneurial orientation, job satisfaction, life satisfaction, development needs as well as the perceived business success, have been investigated. The relationships between these factors have also been investigated in the empirical research. The most urgent needs of women entrepreneurs in Gauteng are marketing training, financial support, machinery, equipment and tools as well as infrastructure. It is recommended that these needs are addressed through a support initiative especially implemented for women entrepreneurs. These factors need to be understood by the government in order to establish and assist women entrepreneurs in South Africa. / MBA, North-West University, Potchefstroom Campus, 2015

SAMMANFATTNING I denna uppsats studerar jag social hållbarhet i djupare bemärkelse i syfte att undersöka och definiera åtgärder och arbetssätt som skulle kunna lämpa NCCs byggkoncept - Hållbar renovering. I min studie utgår jag ifrån akademisk forskning och statliga utredningar (som avser bl a miljonprogrammet) samt bostadsområdet Orrholmen som en inspirationskälla. Mitt empiriska material erhålls från intervjuer med NCC, Karlstads Bostads AB och brunnberg & forshed AB. I min analys fokuserar jag på hållbar utveckling, social hållbarhet, brister och potential avseende miljonprogrammet och dess gårdsmiljö, gemensamma och offentliga rum, blandning av bostäder och verksamheter, olika upplåtelseformer, sociala hållbarhetsåtgärder och förslag på fysisk utformning samt analys av bostadsområdet Orrholmen. Sammanfattningsvis visar erhållna slutsatser att social hållbarhet är en dynamiska och komplex dimension och likaså åtgärderna. Kärnan i social hållbarhet är människan och därtill även främjandet av hennes välfärd. De åtgärder som ämnas komplettera Hållbar renovering, bör väljas och bearbetas med omsorg. Brukarnas deltagande före en totalrenovering i kombination med omhändertagande av de faktiska problemen i bostadsområdena skapar positiva och gynnsamma resultat. De allra viktigaste åtgärderna är blandning av såväl bebyggelse och boendegrupper samt låg skala av bebyggelse och blandning av olika upplåtelseformer. Omätbara värden såsom identitet, platskänsla, skönhet och deltagande skapar mervärde och berikar områden. Omätbara värden ska utgöra riktlinjer för förnyelseprocesser och utformning av såväl bostäder som stadsmiljö. Detta är en av de centrala slutsatserna i denna studie. / Abstract In this thesis I focus on social sustainability in the deeper sense in order to examine and define measures and procedures, which aims to be suitable for the construction company NCC and its concept Hållbar renovering (a concept developed by NCC, focus on sustainable solutions). I base my study on previous academic research, government investigations (including investigations on so called the million program), and also highlight residential area – Orrholmen - as a source of inspiration. I obtain my empirical data from interviews with three different companies within construction sector - NCC, Karlstads Bostads AB and brunnberg & forshed AB. In my analysis, I focus on sustainable development, social sustainability, lack of and potential of the million program, garden, common and public spaces, mix of housing and businesses, various forms of tenure, and measures and design from social sustainability point of view. Furthermore, I analyze the most relevant contributions from Orrholmen. In summary; my conclusions show that social sustainability is a dynamic and complex dimension and also its measures. The core of social sustainability is man, and the promotion of her welfare. The measures which are intended to complement Hållbar renovering should be selected and processed with a genuine care. The participation of residents before the refurbishment, in combination with the disposal of the actual problems in the neighborhoods, creates positive and beneficial results. The most important measures are the mixture of both buildings as residents groups, low-scale buildings, and mix of different tenures. Unmeasurable values such as identity, location, feeling, beauty, and participation adds value and enriches areas. Unmeasurable values should be guidelines for the design and renewal processes for both housing and urban environment, which is one of the key findings in this thesis.

Thesis (MBA (Business Management))--University of Stellenbosch, 2009. / AFRIKAANSE OPSOMMING: In die navorsingsverslag het ons geleer dat dit belangrik is om kennis te dra van menslike gedrag. As ‘n mens ‘n goeie idee het hoe mense funksioneer en dinge doen, sal dit makliker wees om saam te werk en om mekaar beter te verstaan. Die skrywer het in hoofstuk twee gevind dat konflik ‘n positiewe invloed kan hê op die transformasie van ‘n seun/dogter in ‘n familiebesigheid. In Hoofstuk 2 word die belangrikheid van kommunikasie in enige besigheid, en veral in ‘n familiebesigheid, beklemtoon. Die skrywer het gevind dat daar nie ‘n groot verskil tussen De Villiers (1985) se studie en dié studie is nie. Hier is ‘n paar verskille wat in Hoofstuk 5 uitgelig is. Seuns en vaders weet nie regtig wat die seun se rol in die familiebesigheid is nie. Hierdie probleem kan direk toegeskryf word aan swak kommunikasie. In Hoofstuk 2 kan ons lees hoe belangrik kommunikasie is. Daar is geen strategie hoe die vader die besigheid gaan verlaat nie. Dit is belangrik om so ‘n verlatingsstrategie op papier vas te lê. Die rede vir so ‘n strategie is om ‘n doel te hê om na te streef en om daarna te werk. Dit kan as ‘n plan gesien word om vas te stel wanneer die vader kan aftree en die seun kan begin planne maak vir sy toekoms. Seuns en vaders het verskillende opinies. Marshack (2003) verwys in Hoofstuk 2 dat die jonger generasie deur konflik ‘n merk in die besigheid kan maak, maar dit hang af of hulle met ‘n doeltreffende oplossing vorendag kan kom vir die konflik of die probleem. In Hoofstuk 2 kan meer oor konflik gelees word. Die skrywer van hierdie navorsingsprojek hoop dat die lesers meer duidelikheid sal hê oor die onderwerp en die implikasies in bestuur en mensevehoudings as ‘n seun/dogter die familiebesigheid betree. / ENGLISH ABSTRACT: In this research report we learned how important it is to have an understanding of human behaviour. If one has a good understanding on how people function and operate, it is easier to work with other people and it is easier to understand one another. The writer learned that there is not a big difference between the results of the study done by De Villiers (1985) and this study. There are a few differences that can be found in Chapter 5. Sons and fathers are often confused on what role the son plays in the family business. This problem is usually a direct consequence of bad communication. In Chapter 2 we can read how important good communication is. There is often no exit strategy for the father in the family business. It is important to have an exit strategy on paper. The reason for an exit strategy is to have a goal to work towards. This is just a plan to see when it will be possible for the father to retire, and for the son to make plans for his future. Sons and fathers usually have different opinions. Marshack (2003) says in Chapter 2 that through conflict the younger generation can make a mark in the business if they come up with a proper and different solution. In Chapter 2 you can read more about resolving conflict. The writer hopes that you will have more answers on the implications in management and human relations when a son/daughter enters a family business after studying this research project.

Thesis (PhD (Business Management))--University of Stellenbosch, 1996. / ENGLISH ABSTRACT: The development of small to medium enterprises (SME's) has various advantages for a country's economy, inter alia the creation of job opportunities. South African SME's are expected to realise these advantages, as set out in the national strategy for SME's. The turbulent national and international environment offers unique challenges to SME' s, but could also be the cause of them not meeting expectations. One possible way to secure dynamic behaviour of SME's in such a turbulent environment is to stimulate creativity. The question arises whether South African SME's are creative, and what can be done to promote their creativity. This study therefore focuses on two issues, namely creativity and SME' s. Creativity is discussed on the basis of existing theories and definitions. The primary aim of the discussion is to identify elements which can explain creativity in SME's. The following four elements are discussed: • characteristics of creative persons; • creative processes; • an environment which can support creativity; and • manifestations of creativity. The second issue under discussion framework of D'Amboise and Muldoney is SME's. An adapted (1984) was used as basis to discuss characteristics of 8ME owners, 8ME behaviour practices, and how 8ME's interact with the task environment. Conclusions regarding 8ME owners and 8ME behaviour patterns indicate that an entrepreneurial approach is conducive to creativity, and that 8ME's that interact dynamically with the environment tend to be creative. These conclusions are then integrated. Characteristics of 8ME owners, 8ME behaviour practices, creative processes, and manifestations of creativity are discussed. It was not possible to provide a list of manifestations, and therefore only an instrument for identification and classification is provided. Evaluation is subjective, which supports findings in the literature that objective evaluation is probably not possible. The integrated 8ME profile is an adapted conceptual model which serves as basis for the empirical research. This model suggests that there could be associations between characteristics of 8ME owners and 8ME behaviour practices, and manifestations of creativity. It was decided on a questionnaire for data collecting, because it is inter alia less expensive, and less time consuming for 8ME owners to complete. Questionnaires were forwarded to 3310 addresses, and 342 usable questionnaires were returned. Telephone inquiries confirmed that the low response could not be attributed to either the study or the questionnaire, but rather to factors unique to 8ME's, such as owners' limited time. After the descriptive statistics were reported, a stepwise logistic regression for binary dependant variables (creativity) and multiway analysis for categorical and ordinal explanatory variables were executed in an explorative way, in order to identify possible predictors of creativity. These predictors were then compared with the descriptive statistics to establish possible deficiencies. The most important deficiency is that the present profile of SME owners is not in equilibrium with predictors, and is therefore regarded as the most important reason why SME's are not creative. There is greater equilibrium between SME behaviour factors and predictors, but this is neutralised by non-creative SME owners. Internal (SME's) and external interventions which can create an environment conducive to creativity in SME's, are finally discussed. This approach can be visualised as an iceberg, which implies that manifestations of creativity are only perceptible if the imperceptible phase has a sound basis. This development approach is not an instant, but rather a long term process. If, however, deliberate efforts are not made to promote creativity in SME's, they will not be able to meet expectations, which could have serious consequences for the economy. / AFRIKAANSE OPSOMMING: Dit word algemeen aanvaar dat die ontwikkeling van klein- en mediumgroot ondernemings (KMO's) verskeie voordele vir 'n land se ekonomie kan inhou, onder andere die skep van werksgeleenthede. In Suid-Afrika word dit van KMO's verwag om hierdie voordele te realiseer, soos in die nasionale strategie vir KMO's uiteengesit. Die omgewing, wat nasionaal en internasionaal turbulent is, bied egter unieke uitdagings aan KMO's, maar kan veroorsaak dat hulle nie aan verwagtinge kan voldoen nie. Een moontlike manier om dinamiese optredes van KMO's in so 'n omgewing te verseker, is stimulering van kreatiwiteit. Die vraag ontstaan of KMO's in Suid-Afrika kreatief is, en op watter aspekte klem gelê moet word om kreatiwiteit te bevorder. Hierdie studie het daarom twee fokuspunte, naamlik kreatiwiteit en KMO's. Kreatiwiteit is bespreek aan die hand van bestaande teoriee en definisies. Die primêre doel van die bespreking was om elemente te identifiseer wat kreatiwiteit in KMO's kan help verklaar. Die volgende vier elemente is bespreek: • eienskappe van 'n kreatiewe persoon; • kreatiewe prosesse; • 'n omgewing wat kreatiwiteit kan bevorder; • manifestasies van kreatiwiteit. KMO's was as tweede fokuspunt bespreek. 'n Aangepaste raamwerk van D'Amboise en Muldoney (1984) is as basis gebruik om eienskappe van KMO-eienaars, KMO-gedragspraktyke, en KMO's se interaksie met die taakomgewing te bespreek. Gevolgtrekkings oor KMO-eienaars en KMO-gedragspraktyke het daarop gedui dat 'n entrepreneuriese benadering bevorderlik is vir kreatiwiteit, en dat KMO's wat dinamies in interaksie is met hul taakomgewing is meer geneig tot kreatiwiteit. Gevolgtrekkings betreffende bogenoemde fokuspunte is daarna in 'n KMO-profiel geintegreer. Eienskappe van KMO-eienaars, KMO-gedragspraktyke, kreatiewe prosesse, en manifestasies van kreatiwiteit is bespreek. Ten opsigte van laasgenoemde was die voorsiening van 'n lys nie moontlik nie, en is slegs 'n instrument vir identifisering en klassifisering voorsien. Die beoordeling is subjektief, maar in die literatuur is aangedui dat objektiewe beoordeling waarskynlik nie moontlik is nie. Die geintegreerde KMO-profiel is omskep in 'n konseptuele model wat as basis dien vir 'n empiriese ondersoek. Hierdie model dui moontlike assosiasies tussen eienskappe van KMO-eienaars en -gedragspraktyke, en manifestasies van kreatiwiteit aan. Daar is besluit om die vraelysmetode te gebruik om data in te samel, omdat dit onder andere goedkoper sou wees, en tydsgewys meer prakties vir KMO-eienaars om in te vul. Vraelyste is na 3310 adresse gestuur, en 342 bruikbare vraelyste is teruggekry. Tydens die data-insamelingsproses is deur telefoniese navrae vasgestel dat die lae respons nie aan die studie of vraelys toeskryfbaar was nie, maar eerder aan faktore eie aan KMO's, soos KMO-eienaars se beperkte tyd. Nadat die beskrywende statistieke gerapporteer is, is stapsgewyse logistiese regressie vir binêre afhanklike veranderlikes (kreatiwiteit) en meerrigtingtabel-analise vir kategoriese en ordinale verklarende veranderlikes op 'n eksploratiewe wyse uitgevoer om moontlike voorspellers van kreatiwiteit te identifiseer. Hierdie voorspellers is daarna met die beskrywende statistieke vergelyk om moontlike leemtes te bepaal. Die belangrikste leemte is dat die huidige profiel van KMO-eienaars nie in ewewig is met voorspellers nie, en daarom as die belangrikste rede beskou word waarom KMO's nie kreatief is nie. Daar is 'n groter mate van ewewig tussen KMO-gedragsfaktore en voorspellers, maar dit word deur nie-kreatiewe KMO-eienaars geneutraliseer. Intervensies op interne (KMO's) en eksterne gebiede wat 'n positiewe omgewing kan skep vir kreatiwiteit in KMO's, is laastens bespreek. Hierdie benadering word as 'n ysberg gevisualiseer, wat impliseer dat manifestasies van kreatiwiteit slegs sigbaar is indien 'n gesonde basis in die onsigbare fase gelê is. Hierdie ontwikkeling kan egter nie eensklaps geskied nie, maar is eerder langtermyn van aard. Indien daar egter nie 'n daadwerklike poging aangewend word om kreatiwiteit in KMO's te bevorder nie, sal hulle nie aan die verwagtinge kan voldoen nie, wat nadelige gevolge vir die ekonomie inhou.

Sedan lagändringen år 2010, gällande avskaffandet av revisionsplikten för små aktiebolag, ställs numera företag inför ett val. Likt samtliga företag så krävs ett ställningstagande om vilken revisionsbyrå som väljs att anlitas. Ett litet aktiebolag antas, på grund av mindre resurser, behöva överlägga för- och nackdelar i högre grad än större företag. Vilket leder till studiens syfte som är att ta reda på vilka faktorer som påverkar små aktiebolags val av revisionsbyrå. Tidigare forskning och redovisningsteorier tyder på att det inte bara är små aktiebolags värderingar som leder till vilken revisionsbyrå som väljs, utan också företagets struktur påverkar valet. Därför är studiens avsikt att både analysera revisionsbyråers skiljande faktorer samt företagsstrukturen hos små aktiebolag. Detta görs med hjälp av en enkätundersökning som skickas ut till slumpmässigt valda företag i Sverige. Studiens resultat bekräftar en del av tidigare forskning. Det påvisas att sannolikheten att ett litet aktiebolag väljer en revisionsbyrå inom Big 4 ökar med företagets storlek samt företagets skuldsättningsgrad. Vidare tyder resultatet på att desto mindre priskänsligt företaget är och desto mer de värdesätter kvalité, personlig relation och varumärke, ju troligare är det att Big 4 väljs. Studien ämnar att ge en bättre förståelse kring revisionsvalet samtidigt som både små aktiebolag och revisionsbyråer kan fokusera på de faktorer som inverkar valet. Som framtida forskning anses revisorn som oberoende vara ett intresseväckande område att fördjupa sig mer i. / Since 2010 when the accounting laws in Sweden cha four nged, small businesses are now facing a choice whether to be audited or not. Like all businesses, this includes a choice regarding what auditing firm to hire. Small businesses must consider the pros and cons in greater extent than bigger businesses because of their overall lower resources. This leads to the purpose of the study which is to find out what factors affect the choice of selecting an auditing firm. Previous research and accounting theories suggest that, in addition to the factors of the auditing firm, the business’ corporate structure can affect their choice. Therefore, the study is aiming to analyze both the auditing firms various characteristics and the corporate structure of the business. This is performed by sending out a survey to randomly selected small businesses in Sweden and analyzing the data once received. The result of the study partly confirms the previous studies conducted in the same field. It indicates that the probability for a small business to choose an auditing firm within Big four increases with the business size and the gearing ratio. Further, the result indicates that the less price sensitive a business is. So, the higher they value auditing quality, personal relationship and that the auditing firm is well-known, the higher is the probability that they will decide to hire an auditing firm within Big firms. The research is aiming to increase the understanding regarding auditing choice and help both the auditing firms and the companies to understand what factors can affect the choice. As a topic for future research, we find that the auditors’ independence would be interesting, since this research indicates the relevance of it.