A globalização dos mercados e a crescente competitividade internacional nas duas últimas décadas proporcionaram a entrada de empresas no mercado, dentre as quais estão as pequenas empresas. Notadamente reconhecidas por sua importância social e econômica, as pequenas empresas dos setores da indústria, do comércio e de serviços são, em termos numéricos, a grande maioria das empresas no Brasil. Dada a importância deste objeto de estudo, a presente pesquisa possui como objetivo geral explorar a relação entre a orientação para a inovação e os padrões de internacionalização de pequenas e médias empresas (PMEs). Para a concretização deste objetivo principal, três objetivos específicos são traçados, sendo estes o estudo das capacidades dinâmicas para a inovação de PMEs de base tecnológica brasileiras, o estudo do processo e dos padrões de internacionalização deste grupo de empresas e o estudo da relação entre estes dois objetivos específicos. As capacidades dinâmicas para a inovação direcionam o desenvolvimento de inovações tecnológicas, quais sejam, inovações em produtos, processos e serviços, e também sustentam o desenvolvimento de inovações não-tecnológicas, em outras palavras, as inovações de Marketing e organizacionais. As capacidades dinâmicas também impactam positivamente na competitividade das pequenas empresas nos mercados domésticos e internacionais. A fundamentação teórica desta pesquisa reside nas Teorias de Internacionalização, fundamentando-se nos Modelos de Internacionalização, e nas Teorias de Inovação, referindo-se às Capacidades Dinâmicas para a Inovação. Com o intuito de melhor compreender o objeto de pesquisa, para cada um dos temas existem tópicos que apresentam as PMEs. A diversidade setorial das empresas participantes da pesquisa contribuiu para a magnitude de resultados sobre as capacidades dinâmicas para a inovação de PMEs brasileiras, assim como para a identificação de seus padrões de internacionalização. A partir de um estudo qualitativo, as análises mostram que as PMEs brasileiras buscam se diferenciar através da inovação em seus mercados de atuação internacionais. Com relação aos padrões de internacionalização das PMEs brasileiras, estes se diferem, em alguns parâmetros, ao apresentado na literatura. Portanto, a análise das capacidades dinâmicas para a inovação mostra que as pequenas empresas brasileiras possuem elevado potencial para o desenvolvimento da inovação. Sobre a internacionalização, as PMEs do estudo apresentam padrões específicos de internacionalização, necessitando, assim, de aproximações em relação aos parâmetros apresentados na literatura. Como contribuições acadêmicas, a pesquisa apresenta a análise das capacidades dinâmicas para a inovação relacionadas ao padrão de internacionalização das PMEs brasileiras, apresentando variáveis emergentes aos temas de pesquisa. Por fim, como contribuições gerenciais, a análise dos casos permite verificar como as PMEs buscam se posicionar competitivamente nos mercados internacionais. / The globalization of markets and the growing international competitiveness in the last two decades have provided the entry of firms in the market, among which are small businesses. Notably recognized for their social and economic importance, small businesses from the industry, the commerce and the services sectors are, in numerical terms, the vast majority of companies in Brazil. Given the importance of this object of study, this research has as general objective to explore the relationship between the innovation orientation and the internationalization patterns of small and medium enterprises (SMEs). To achieve this general objective, three specific objectives are set, which are the study of dynamic capabilities for innovation of Brazilian technology-based SMEs, the study of the internationalization process and the internationalization patterns of this group of firms, and the relationship between these two specific objectives. The dynamic capabilities for innovation drive the development of technological innovations, namely, innovation in products, processes and services, and support the development of non-technological innovation, in other words, Marketing and organizational innovations. Dynamic capabilities also impact positively on the competitiveness of small businesses both in domestic and international markets. The theoretical basis of this research lies in the Internationalization Theories, based on the Internationalization Models, and in the Innovation Theories, referring to the Dynamic Capabilities for Innovation. In order to understand better the object of research, for each of the themes there are topics presenting the SMEs. The sectoral diversity of the survey participants companies contributed to the magnitude of results on the dynamic capabilities for innovation of Brazilian SMEs, thus as the identification of their international patterns. From a qualitative study, the analysis show that Brazilian SMEs seek to differentiate through innovation in their international operating markets. Regarding the patterns of internationalization of Brazilian SMEs, these differ in some parameters, as presented in the literature. Therefore, the analysis of dynamic capabilities for innovation presents that Brazilian SMEs have high potential for the development of innovation. About the internationalization, the SMEs of this study present specific international patterns, thus requiring approaches in relation to the parameters presented in the literature. As academic contributions, the research presents the analysis of dynamic capabilities for innovation related to the patterns of internationalization of Brazilian SMEs, with emerging variables to the research topics. Finally, as managerial contributions, the analysis of cases allows verifying SMEs seeking to position themselves competitively in international markets.

Made available in DSpace on 2015-03-05T18:40:08Z (GMT). No. of bitstreams: 0 Previous issue date: 21 / Nenhuma / O presente estudo tem como objetivo identificar os elementos e os resultados da formação das redes de cooperação para a socialização de conhecimento e desenvolvimento da inovação, nas PMEs associadas. Considerando que as PMEs possuem uma representatividade relevante no contexto econômico brasileiro, e que as mesmas enfrentam dificuldades dos mais variados tipos para sobreviver, crescer e inovar no mercado quando atuam de forma individual. Torna-se importante estudar se a formação de redes de cooperação contribuem para o desenvolvimento das PMEs, para tanto, adotou-se como referencial teórico os estudos sobre as redes de cooperação, conhecimento organizacional e inovação tecnológica. Para o alcance do objetivo proposto, realizou-se uma pesquisa por meio de duas fases complementares: na primeira fase, por meio de uma survey, objetivou-se entender o contexto das redes e mensurar os ganhos de conhecimento e inovação obtidos pelas PMEs após associarem-se em rede. Já na segunda fase da pesquisa, buscou-se através d / The present study aims to identify the elements and results of the formation of cooperation networks for the socialization of knowledge and development of innovation, at small and medium-sized enterprises (SMEs) associated to them. Considering that SMEs have a relevant participation in the Brazilian economic context, and that they face several kinds of difficulties to survive, grow and innovate in the market when acting individually. The study if the formation and functioning of cooperation networks contribute to the development of such companies becomes important, hence, studies about this kind of networks, creation of organizational knowledge, and technological innovation were adopted as theoretical referential. To achieve the intended objective, a research through two stages was performed: in the first stage, through a survey, the objective was to understand the context of networks and to measure the knowledge and innovation gained by the SMEs after getting together as a net. At the second stage of the res

Made available in DSpace on 2016-04-25T18:39:50Z (GMT). No. of bitstreams: 1 Rejane Gomes de Sousa.pdf: 2986940 bytes, checksum: e5f470e52ffd690a50aa1be202d04346 (MD5) Previous issue date: 2012-08-06 / The economic globalization impact has created the need to introduce accounting models that could standardize financial statements to be understood and used by different users in several parts of the world. The information symmetry lack -- where the same transaction could generate different information, depending on the country of origin -- undermined investors‟ and creditors‟ decisions, as there was nothing standards for decision making. In order to harmonize the International Accounting Practices, in 2000 the International Organization of Securities Commission (IOSCO) recommended that the capital market regulators in each country authorized multinational companies to submit their financial statements according to the International Accounting Standards. The International Accounting Standard Board (IASB) was responsible for the working up of international standards, that is, for the worldwide accepted Accounting Standard that is already in convergence process in more than 100 countries. In Brazil, the Law Amendment nº 6.404/76 led to the Law nº 11.638/07, bringing significant implications to companies required to follow the Law S/A. Among them, the Brazilian Securities Commission (CVM) should issue its norms according to the International Accounting Standards. Consequently, the Brazilian Accounting Standards undergone a gradual process of converging its accounting standards to the International Accounting Standards by means of a process coordinated by the Committee of Accounting Pronouncements (CPC). In 2009, the Technical Pronouncement PME - Accounting for Small and Medium-sized Enterprises - was approved by the CPC. This study aims at contributing to the preparation of small and medium-sized enterprises for meeting the market demands, thus making them more competitive. The objective is to identify the main changes of accounting information aligned with international standards. The study was carried out through a literature review applicable to the International Accounting Standard for Small and Medium-sized Enterprises. The final remarks show that the convergence process brings challenges, as well as that one can have a higher quality and reliability by applying the standard accounting information / O impacto da globalização da economia gerou a necessidade de implantar modelos contábeis que padronizassem as demonstrações para que elas fossem compreendidas e utilizadas por diferentes usuários em diversos lugares do mundo. A falta de simetria nas informações, onde uma mesma transação poderia gerar informações diferentes, dependendo do seu país de origem, prejudicava as decisões de investidores e credores, visto que não havia padrões para tomada de decisão. Visando harmonizar as práticas contábeis internacionais, a International Organization of Securities Comission (IOSCO), no ano de 2000, recomendou que os órgãos reguladores de mercado de capitais, em cada pais, autorizassem as sociedades multinacionais a apresentar as suas demonstrações financeiras de acordo com as normas internacionais de contabilidade. O Internacional Accounting Standard Board (IASB) ficou responsável pela elaboração de normas internacionais, ou seja o padrão único de contabilidade aceito mundialmente, que já esta em processo de convergência em mais de 100 países. No Brasil, a alteração da Lei nº. 6.404/76 deu origem à Lei nº. 11.638/07, que trouxe implicações significativas para as empresas, obrigadas a seguir a Lei da S/A, entre elas, que a Comissão de Valores Mobiliários (CVM) deveria expedir suas normas de acordo com os padrões internacionais de contabilidade, e gradativamente as normas contábeis brasileiras convergiram para as normas internacionais, por meio de um processo coordenado pelo Comitê de Pronunciamentos Contábeis (CPC). Em 2009, foi aprovado pelo CPC o Pronunciamento Técnico PME Contabilidade para Pequenas e Medias Empresas. Este trabalho busca contribuir para que as empresas de pequeno e médio porte se preparem para as exigências do mercado, tornando-as mais competitivas. O objetivo é verificar as principais mudanças trazidas nas informações contábeis alinhadas às normas internacionais. O estudo se dá por meio de revisão bibliográfica aplicável a norma internacional de contabilidade para Pequenas e Médias Empresas. Nas considerações finais é possível verificar que o processo de convergência traz desafios e, ao adotar as normas, o padrão de informações contábeis tem-se maior qualidade, aumentando a confiabilidade

O trabalho analisa a cidade de Araguari, localizada na região do Triângulo Mineiro, Minas Gerais, a partir do processo de configuração do seu sistema de espaços livres de edificação. Apresenta-se o processo socioespacial de sua constituição, baseado em um resgate da evolução de sua forma urbana e dos determinantes físicos, políticos e econômicos que a moldaram. Avalia-se a gestão da paisagem urbana, seus atuais agentes de produção, e a urbanidade do sistema de espaços livres em duas escalas, da mancha urbana e das unidades de paisagem, orientada por quatro aspectos: adequação, centralidade, densidade e conectividade. Observou-se que a qualidade dos espaços livres em muito se difere nas diferentes unidades de paisagem da cidade, seja nos aspectos qualitativos, seja na distribuição, evidenciando uma clara disparidade centro-periferia. No entanto, é possível conferir à cidade um incremento de sua urbanidade a partir do reconhecimento e valorização de seu sistema de espaços livres, tanto na cidade consolidada, quanto nas novas áreas de urbanização. / The research analyzes the city of Araguari, located in the region of Triângulo Mineiro, Minas Gerais, from the process of your open spaces system configuration. It presents the socio-spatial process constitution, based on a bailout of the urban form evolution and the physical and economic determinants that have shaped. Assesses the management of the urban landscape, its current agents of production, and the open spaces system urbanity in two scales, the urban sprawl and the landscape units, guided by four aspects: adequacy, density, centrality and connectivity. It was observed that the open spaces quality much differs in different landscape units, either in qualitative aspects or distribution, showing a clear center-periphery disparity. However, it\'s possible give the city a urbanity increased from the recognition and appreciation of your open spaces system, both in the consolidated city, as the new developments.

Understanding how small and medium-sized enterprises (SMEs) support their growth strategies through the development of management capacity (MC) is of fundamental importance, particularly given the central role SMEs play in the economies of their respective countries, and the fact that there is a lack of research and useful theories in this specific field. The objective of this study is to develop a framework for MC development (MCD) in growth-oriented SMEs. This study builds on grounded theory by conducting 14 interviews with key informants: 12 founders/CEOs and 2 top managers of German SMEs (and former SMEs). Data analysis was performed by using the qualitative data analysis software ATLAS.ti. The major findings of the study are that, contrary to previous SME HR research, most companies in this study had formal processes for HR practices in place, and there was clear evidence of certain forms of strategic plans, the pursuit of strategic objectives and the taking of strategic decisions manifested itself. In addition, most participants considered their organisation to have an alignment between growth strategy and MCD strategy. However, implementing it into business practice was perceived as extremely challenging. This study thus contributes to the field of SHRM literature by showing how MC is instantiated in SMEs. Furthermore, there is, arguably, a valuable practical application of the research study as it provides growth-oriented SMEs with a clear and logical framework from which to develop MC pro-actively as a major facet of their growth strategy.

Les autorités régulatrices ont décidé l’instauration de Bâle III car les procédures internesde gestion des risques bancaires et la discipline de marché n’ont pas suffi à éviter l’une despires crises de l’histoire de la finance internationale. L’Accord doit rendre les systèmes bancaires etfinanciers internationaux plus sûrs en s’assurant que les banques traversent les périodes de crise parleurs propres moyens, sans faire appel aux contribuables. Néanmoins, les effets de ces normes sontincertains : la réglementation prudentielle bancaire semble résulter d’un arbitrage entre ses effets positifsqui stabilisent l’économie en réduisant la fréquence et l’ampleur des crises et ses effets négatifsqui limitent l’activité bancaire et le financement de l’économie.Nous nous proposons d’évaluer les effets de Bâle III sur le financement bancaire des pays émergentset des petites et moyennes entreprises françaises. Ces emprunteurs risqués et dépendants des banquessont les plus consommateurs en fonds propres et en actifs liquides. Ils sont donc susceptibles d’être lesplus fortement affectés par Bâle III. Nous présentons les nouveaux standards ainsi que la manière dontla littérature en analyse les effets. Ensuite, nous proposons une évaluation empirique de l’impact del’Accord sur le financement bancaire des pays émergents et des petites et moyennes entreprises françaises.La croissance des créances bancaires transfrontières à destination des pays émergents pourraitêtre réduite de 20%. Les PME devraient subir un effet en forme de M avec un report des banques versles expositions offrant les meilleurs couples rendements/risques ajustés des exigences réglementaires. / Regulatory authorities of BCBS member countries decided to enforce Basel III as bankinternal risk management and market discipline have failed to avoid one of the worst crises in the historyof international finance. This Accord promotes a more resilient banking sector fostered by banks’increased ability to absorb shocks without relying on taxpayers. However, the overall effect remainsambiguous and seems to result from a bargaining between its positive and negative impacts : on theone hand, borrowers could benefit from a more stable banking system that reduces crises’ frequencyand magnitude. On the other hand, more stringent requirements could slow down banking activityand projects’ funding.We aim at evaluating Basel III effects on emerging market economies and French small and mediumsizedenterprises’ bank funding. Such bank-dependant risky borrowers are more prone to shoulder theimpact of the new regulatory requirements as they are the largest consumers of equity and liquidassets. Eventually, a more binding regulatory environment could reduce world growth. Therefore, weintroduce all the new adequacy standards and how the literature analyses them. Afterwards, we offeran empirical assessment of Basel III likely impact on emerging countries and French SMEs. We provideevidence that the new regulation could result in an overall decrease of 20% in the inflow of cross-borderbanking claims held on emerging countries. Regarding SMEs, Basel III effects could produce an Mshapedimpact pushing banks towards positions offering the best regulatory adjusted risks/returns.

First chapter explains the concept of SME in terms of providing of the state support, and points out their contribution to economy and society. Second chapter provides a brief overview of the activities of EU towards SME sector and state support of cross-border activities of SME. Third chapter provides an overview of commercial and alternative forms of financing of SME's activities, such as activities of commercial banks towards SMEs, factoring, leasing and private equity). Fourth chapter is an analysis of impact of crisis on financing of SME, concentrated on governmental anticrisis measurements and their real impact on financing of export with state support.

Este estudo teve como objetivo o desenvolvimento de procedimentos para estimar distâncias de viagens intrazonais com base em dados de pesquisas origem-destino (O/D). A análise conduzida na aplicação apresentada foi baseada em dados de uma pesquisa O/D realizada na cidade de São Carlos, Brasil. A área urbana foi subdividida várias vezes para produzir 471 zonas de análise de tráfego (TAZ) para análise. A análise partiu da identificação de características geométricas das zonas de análise de tráfego (TAZ) que podem influenciar as distâncias das viagens intrazonais. Em seguida, indicadores numéricos dos padrões geométricos selecionados foram comparados com os valores médios das distâncias intrazonais, a fim de procurar por evidências de correlação entre estas variáveis. Duas abordagens analíticas foram exploradas: i) contínua e ii) descontínua. No primeiro caso, todas as viagens foram consideradas em um único conjunto de dados, enquanto que no segundo caso, o conjunto de dados foi dividido em dois subgrupos com características homogêneas. Os conjuntos de dados com maior correlação foram usados para construir modelos globais e estratificados para estimar distâncias intrazonais. Nos modelos globais, viagens a pé, de bicicleta e de automóvel foram analisadas como uma única base de dados. Nos modelos estratificados, os três modos de transporte foram considerados separadamente. Foram ajustados, também, modelos adicionais que permitam estimar as viagens por um modo de transporte específico a partir de valores globais de distâncias intrazonais. Os valores obtidos com estes modelos foram então comparados com as estimativas de outros modelos encontrados na literatura. Os modelos descontínuos aqui obtidos superaram claramente os modelos tradicionais. Isto sugere que podem constituir alternativas para substituir os modelos tradicionais para estimar distâncias médias de viagens intrazonais, pelo menos no caso das cidades médias brasileiras. / This study aimed at the development of procedures for estimating intrazonal trip distances based on data of origin-destination (O/D) surveys. The analysis conducted in the application presented was based on an O/D survey conducted in the city of São Carlos, Brazil. The urban area was subdivided several times to produce 471 traffic analysis zones (TAZ) for analysis. Geometrical characteristics of the zones that can influence the distances of intrazonal trips were then identified. Next, numerical indicators of the selected geometrical patterns were compared with the average values of intrazonal trip distances in order to look for evidences of correlation between these variables. Two analytical approaches were explored: i) continuous and ii) discontinuous. In the first case, all trips were consideredas a single dataset, whereas in the second case the dataset was split in two subsets with homogeneous characteristics. The datasets with higher correlation were used to build global and stratified models for estimating intrazonal trip distances. In the global models, walking, cycling, and auto trips were all considered as part of a common dataset. In the stratified models, the three transport modes were separately taken into account. Additional models, which were meant to estimate trips per mode based on global values of intrazonal trip distances, were also developed. The values obtained with these models were then compared with the estimations of other models found in the literature. The discontinuous models calibrated in this study clearly outperformed the traditional models. This may be an indication that they can be used to replace the traditional models for estimating average intrazonal trip distances, at least in the case of Brazilian medium-sized cities.

As cidades, notadamente aquelas identificadas como de porte médio, acabam absorvendo mudanças de qualidade e passam a centralizar atividades econômicas. Se, por um lado, a urbanização traz oportunidades para o desenvolvimento social e econômico, de outro, resulta em significativa perda nas funcionalidades básicas e exerce pressão sobre as infraestruturas e recursos naturais. As Tecnologias da Informação e Comunicação (TIC) surgem como aliadas no enfrentamento a estes desafios. Baseadas no uso das TIC, iniciativas de Cidades Inteligentes exploram a instrumentalização das infraestruturas da cidade. Na tentativa de unificar a gestão dos diversos aspectos das cidades, por meio do monitoramento e análise em tempo real de dados públicos, diversas capitais estaduais do Brasil já contam com o suporte de centros de controle integrados. Dado o exposto, o presente trabalho propõe um modelo para a estruturação de Centros de Controle Integrados (CCI), compatíveis com a realidade de municípios de médio porte. Para tanto, por meio da revisão da literatura e de uma entrevista junto ao Centro Integrado de Comando da Cidade de Porto Alegre (CEIC), realizou-se o levantamento das melhores práticas a respeito da implantação de centros de controle. Complementarmente, entrevistaram-se os responsáveis de quatro prefeituras municipais para a determinação dos modelos de controle instituídos em cidades de médio porte. Para fins de validação, deu-se a avaliação do modelo por três especialistas da área de estudo. O modelo proposto – composto pelas dimensões de (i) coordenação, (ii) design, (iii) gerenciamento, (iv) comunicação, (v) práticas e rotinas de trabalho e (vi) processamento e gerenciamento de evidências, resulta do cruzamento destas informações e contribui, como ferramenta de gestão, para o desenvolvimento estruturado das cidades de médio porte. / The cities, especially those identified as medium-sized cities, end up absorbing quality changes and begin to centralize economic activities. If, on the one hand, urbanization brings opportunities for social and economic development, on the other hand, it results in a significant loss of basic functionalities, jeopardizing infrastructure and natural resources. In this way, Information and Communication Technologies (ICT) emerge as an alliy in face of these challenges. Based on the use of ICT, Smart Cities initiatives explore the instrumentalization of the city's infrastructures. In an attempt to unify the management of the various aspects of cities through real-time monitoring and analysis of public data, several state capitals in Brazil already rely on the support of Integrated Control Centers. Thus, the present work proposes a model for structuring the Integrated Control Centers (ICC), compatible with the reality of medium-sized municipalities. Through a literature review and an interview with the Centro Integrado de Comando of Porto Alegre (CEIC), the best practices regarding the implementation of control centers were surveyed. Complementarily, the heads of four city halls were interviewed to determine the control models established in medium-sized cities. Furthermore, the model was also assessed by three specialists in the study area. The proposed model - composed by the dimensions of (i) coordination, (ii) design, (iii) management, (iv) communication, (v) practices and work routines and (vi) processing and management of evidence, results from the cross-referencing of this information and contributes as a management tool to the structured development of medium-sized cities.

Syftet med studien är att beskriva och analysera privata företag, som inte skulle omfattas av revisionsplikt enligt EU:s gränsvärden, och revisorernas inställning till revision och non-audit services [NAS]. Vidare analysera hur NAS påverkar förhållandet mellan revisorer och företag. Även få en bild av framtida inställning till revisionspliktens gränsvärden. Detta återkommer i slutsatsen för att bevisa att vi uppfyllt syftet. En kvalitativ komparativ design, utförd genom semi-strukturerade intervjuer har använts för att besvara dessa forskningsfrågorna. Denna studie är gjord på fem revisorer och hos fem medelstora företag för att få bådas perspektiv och sedan kunna se liknelser och skillnader mellan dessa. Den framställda empirin av de gjorda intervjuerna kopplades samman med relevant teori, som var uppdelad i de tre forskningsfrågorna som präglar denna studie. De övergripande teorierna har varit efterfrågan på revision, NAS och oberoende, samt revisionspliktens gränsvärden. Under varje övergripande teori kompletteras dessa med teorier som bygger upp för en starkare analys. Slutsatserna med studien är att företag är positivt inställda till revision eftersom det ger dem trovärdighet och legitimitet, vilket underlättar relationer med intressenter. Även att det råder delade meningar mellan företagen och revisorerna ifall nyttan med revision överstiger kostnaden. Företagen anser detta, men revisorerna hävdar att det oftast inte överstiger. Angående NAS vet inte företagen om vilka tjänster som finns eller vad de har behov av. Proaktivitet är viktigt hos revisorerna och följden av att branschen gått mot mer rådgivning och NAS har bidragit till större öppenhet hos företagen. Men bidrar inte till att oberoendet rubbas eller att en social sammanhållning där företagen tillfredsställts i försa hand uppstått. Vidare har inte priset sjunkit för revisionen, men att revisionsprocessen blivit mer utförlig. På senare år har även revisionsbyråer sålt sina redovisningsdelar vilket har gett en positiv aspekt sett till oberoendet. Slutligen att det fortfarande råder fördröjningar i slopandet av revisionsplikten år 2010. Företagen skulle fortsätta med revisor oavsett vilka gränsvärden det är, men att efterfrågan styrs av den upplevda nyttan. Revisorerna ser överlag positivt på en höjning av gränsvärdena då större företag får mer nytta från revision. En höjning skulle inte leda till att yrkesrollen skulle förändras, men att mindre kontor hade behövt läggas ned, försämrad kvalitét, minskad efterfråga och ökat osäkerheten i samhället. / The purpose of this study is to describe and analyse private companies, which not have audit requirement according to European threshold, and auditors’ attitude towards audit and non-audit services [NAS]. Moreover, analysing how NAS affects the relationship between auditors and companies. Additionally, obtain an understanding of their attitude towards threshold for audit requirement. This will be answered in the conclusion to prove the fulfilment of the purpose. A qualitative comparative design, with semi-structured interviews has been accomplished in order to answer the questions. This study is constructed by interviews from five auditors and five medium sized companies in order to capture both their perspectives, similarities and differences. The empirical results from the interviews have been attached with relevant theory, which is divided in three different questions, which characterized this study. The overall theories in this study are; demand for auditing, NAS and independent, and audit threshold. To these overall theories there are additional theories in order to develop deeper analysis. The conclusion of this study shows that companies have a positive attitude towards audit because of the credibility and legitimacy, which enable the relationship with a company’s stakeholders. Even though, the opinions are separated between auditors and companies if the benefits are exceeding the cost of audit. Regarding to NAS, companies cannot see their needs or services available. Proactivity from auditors is important and a reason for more consulting and NAS in the audit branch, which have contribute to openness in the companies. But not in a way so independent have been affected or a social cohesion have occurred, where satisfying companies are prioritized before the society. Moreover, the price for audit has not decreased, but the audit process has been more complex. Recently, audit companies have sold their accounting parts and that is positive from an independent perspective. Finally, there is a delay from the 2010 abolishment of the audit requirement. The companies in this study would continue with audit regardless the threshold for audit requirements and the demand comes from the experienced benefits. The auditors have an overall positive view on higher threshold when larger companies get more benefit from the audit. Higher thresholds will not contribute to a change in auditor’s work on bigger firms. However, such a change would result in less demand for auditing, more uncertainties in society, decreasing quality of the financial information and would mean that smaller audit firms would have to close.