With the globalization, companies in the West chose to shift production to developing countries to cut down costs. This had a major impact when child labor and very poor working conditions in these factories were discovered and led many companies to take responsibility for their suppliers and the employees by adopting voluntary so-called Codes of Conduct.There is a subtle balance to enforce improvement of working conditions for employees at suppliers´ factories and to keep costs down. On the one hand, companies would like to conduct extensive audits at their suppliers to ensure code of conduct compliance and thus protect their legitimacy. On the other hand, audits are expensive so companies would like to minimize audits to keep costs down. Companies thus have to strike a delicate balance in relation to how many and what suppliers they choose to audit.

Purpose: This paper aims to describe the socialization process that audit associates experience within an auditing firm that is included in the Big 4-sphere. Our purpose is also to describe which attributes that characterize the organizational identity, and how these attributes are reflected in the self-image of the associates. Furthermore, we seek to explain how the socialization process has influenced the organizational identification. This subject is of interest since the business of auditing is facing higher demands from regulators and politicians, due to the bankruptcy of HQ-bank among others during the financial crisis in the beginning of the 21st century. Earlier research claims that the socialization process of recruits, especially in the initial state of the employment, has a major impact on their future values and attitudes in their job performance.

Syfte: Syftet med uppsatsen är att utreda om revisionskunder upplever att revisionen skapar ett värde och vad som utgör detta eventuella värde. Vi vill också utreda om det finns skillnader mellan ett företags upplevda värde beroende på ägarförhållanden, revisionsbolag och kontakt med revisorn.Metod: Vi har gjort en kvantitativ undersökning genom att skicka ut en webbenkät till 540 aktiebolag. Den kvantitativa undersökningen kompletterades med semistrukturerade intervjuer med ekonomichefen på två företag i Kristianstad för att få djupare förståelse för aktiebolagens uppfattning av revision som värdeskapande.Empiri: Webbenkäten besvarades av 139 företag. Flertalet av respondenterna anser att revisionen ger ett ekonomiskt värde, många har uppgett att de anser att revisionen fungerar som en kvalitetsstämpel och att reviderad finansiell information är mer kvalitativ än ej reviderad finansiell information. Resultaten pekar även på att relationen med revisorn är betydande för företagens uppfattning om revisionens värde.

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.

The aim of the thesis is to illustrate how a group of community policing officers makes themselves relevant to their community, this in relation to wider organizational circumstances and exterior structures of society. Earlier research on the subject tells us that community policing can be proactive and crime preventing in such a way that the confidence and trust in the police is increased. Research is also making clear that proactive police work is hard to measure and evaluate, which is why my contribution to the field is to explore how this effects the way the police officers in Bergsjön, Gothenburg is making themselves relevant and the way that they see themselves as community policing officers. The relationship police ? community will be regarded as how someone treats their audience, attentive to its feedback, in order to get ones message out, in this case confidence and trust in the police, under influence of the audit society.To achieve the aim of the thesis, participating observation was chosen, to experience the police officers everyday work.

Considering that the price and demand for energy gradually has risen over the past decade and a wider discussion about the human impact on the environment has become increasingly more important and given a clearer role in modern society. This has contributed to increased incentives to reduce the use of fossil fuels and increase the use of renewable energy.The agriculture currently accounts for 20 % of Sweden's total greenhouse gas emissions. A way for an agricultural company like Wapnö AB to reduce their emissions could be to utilize existing renewable energy sources within their own premises.The report's aim is to create an energy audit of Wapnö?s existing energy system and how it changes with a future biogas plant in operation. The energy audit is used to illustrate how the company?s climate footprint could change.

Sustainability reports have during the last decade had a strong development. Both in terms of establishing a sustainability assurance, in its form, and get it assured together with standards, principles and regulations which organisations and accountants have utilized. The growth of sustainability reports and the choice of getting them assured have in particular favoured the accounting business. Due to this result, some critics have voiced that assuring a sustainability report gain accounting firms more than it gains the actual organisation. Other say that it is necessary in order to increase the credibility and the eligibility of the report, while it also has become a requirement from stakeholders.

With the globalization, companies in the West chose to shift production to developing countries to cut down costs. This had a major impact when child labor and very poor working conditions in these factories were discovered and led many companies to take responsibility for their suppliers and the employees by adopting voluntary so-called Codes of Conduct.There is a subtle balance to enforce improvement of working conditions for employees at suppliers´ factories and to keep costs down. On the one hand, companies would like to conduct extensive audits at their suppliers to ensure code of conduct compliance and thus protect their legitimacy. On the other hand, audits are expensive so companies would like to minimize audits to keep costs down. Companies thus have to strike a delicate balance in relation to how many and what suppliers they choose to audit.

This report focuses on work schedules in the retail sector, where work schedules are dynamic and change according to the needs and work schedule is a requirement for an effective structure of the work. This structure is important for maintaining a good order and all this is a requirement for a profitable business for both long and short term future. Work schedule also contributes to safety at the workplace. The purpose of this study was to investigate the transfer of knowledge by work schedules. The HRM employee we interviewed worked in Reitan Servicehandel Sverige AB which includes 7-Eleven, Pressbyrån and Shell.

Revisionsplikten i Sverige avskaffades för några år sedan för de minsta aktiebolagen och idag är det ett omdiskuterat ämne. Det är dock först nu som effekterna börjar visa sig. Idag är det cirka 80 procent av de minsta bolagen som inte anlitar en revisor. Studien har utförts ur företagens perspektiv och syftet med vår studie har varit att undersöka om bolag som inte anlitar en revisor har fattat ett ekonomiskt rationellt beslut. För att genomföra studien har vi använt oss av kvantitativ metod med deduktiv ansats som utgått från positivistisk kunskapssyn. Vi har bland annat undersökt om ett antal nyckeltal skiljer sig mellan reviderade och oreviderade bolag.

The purpose with this thesis is to investigate how a number of municipalities in Stockholm County proceed when they allocate land and establish land allocation agreements for exploitation, and to investigate how a number of municipalities define land allocations and land allocation agreements on the occasion of public land sales. The aim of this thesis is to describe the allocation methods a municipally uses when they offer land for sale and to give an insight regarding which correlation different land allocation agreements have in different municipalities.Methods used are: (1) a literature review where the underlying theory for land allocations and land allocation agreements have been studied; (2) a questionnaire have been done to complement the literature review and to provide a picture of how a number of different municipalities in Stockholm County use and apply land allocations; (3) an agreement audit have been done to see the extent to which different agreement terms exists.Responses from the questionnaire, together with the definitions form different municipality?s land allocation policies and the literature review, resulted in a definition of a land allocation and a land allocation agreement. The agreement audit shows that agreement terms regarding: price or price indication, location, cost-sharing and planning costs are the most common agreement terms within the municipalities we have investigated.The study suggests that there is some confusion regarding land allocation agreements and the meaning of these, that became apparent when agreements where gathered, despite a careful explanation that it was land allocation agreements we requested, we still got exploitation agreements and purchase agreements. Therefore, we consider it necessary with an official definition of a land allocation agreement well anchored in the Planning and Building Act together with the rules of development agreements or other legislation.That there is a lack of research within the subject becomes evident when reports, essays, and other literature generally refers so the same sources.Keywords: land allocation, land allocation agreement and public land sales.

The purpose of this study was to examine vitamin A and E in equine nutrition and especially in relation to forages. A literature review was conducted to examine factors that influence the level of vitamins present in forage, the vitamin A and E requirement of horses, and the absorption of vitamin A and E in horses. The influence of DM level on alpha-tocopherol and beta-carotene content in ensiled forage was investigated in a controlled ensiling study using baled silage and haylage. The results from the ensiling study were combined with data of vitamin A and E concentrations collected from literature. Calculations were done to theoretically establish how well the vitamin content in ensiled forage can cover the maintenance requirements of vitamin A and E in horses.

With the globalization, companies in the West chose to shift production to developing countries to cut down costs. This had a major impact when child labor and very poor working conditions in these factories were discovered and led many companies to take responsibility for their suppliers and the employees by adopting voluntary so-called Codes of Conduct.There is a subtle balance to enforce improvement of working conditions for employees at suppliers´ factories and to keep costs down. On the one hand, companies would like to conduct extensive audits at their suppliers to ensure code of conduct compliance and thus protect their legitimacy. On the other hand, audits are expensive so companies would like to minimize audits to keep costs down. Companies thus have to strike a delicate balance in relation to how many and what suppliers they choose to audit.

The examination has been performed at Bjerking AB, which is an architectural and engineering company. Bjerking AB has the ambition to be a member of Green Building.The Green Building program developed in year 2005 by The European Commission, the program is an environmental system with the aim to improving energy efficiency within the sectors of non-residential buildings. The minimum requirements to participate the program are following: in new-built buildings the calculated energy consumption must be 25 % lower than the requirements in the BBR (Building regulations) and in refurbishment the reduction must be 25 % lower than before the optimization.The aim of this study has been to examine and review the company Bjerking AB's energy efficiency work in the project of building the school/kindergarten S:ta Maria Alsike, where the goal is to get this building Green Building classed. A description of requirements to become a member of the Green Building has also accomplished in the thesis.The methods performed in this study are literature review, searches on the Internet, studies on the project database for facts/values, calculation of energy consumption and interviews of members of the Green Building. The following issues have been dealt with in the report;-          Did the building in the project manage the requirement to achieve an   energy consumption that is 25% lower than the requirements in BBR?-          What technical measures/system was selected in the building?-          What kind of cooperation was the project based on?-          What is required for consultancy companies and real estate owners to become members of the Green Building?The study of the project and calculation of estimated energy consumption in the building, give the result 47 kWh/m2, year.

The thesis was performed at Forsmarks Kraftgrupp AB in the department ofmechanical engineering, FTCM. Forsmark nuclear power plant has had problems with cracks in some of the controlrods which are placed in the reactor at Forsmark 3. To investigate the cause of this,material samples were taken from five of the damaged control rods. This sampling ofthe rods resulted too short rods to be transported in the shipping container to theinterim storage facility for used nuclear fuel in Oskarshamn. Control rods are crucial components in a nuclear reactor, regulating the reactoreffect by blocking or unblocking fuel rods. Control rods which have been in thereactor are always handled under water in order to protect against the radiation theyemit. The task was to design a control rod adapter that extends the control rod sotransport can be performed from Forsmark. The goal of the work was a complete setof blueprints so the control rod adapter can be manufactured and mounted on theshort control rods and then be transported to the interim storage facility. The work began with mapping of how control rods normally being handled from thereactor to the interim storage facility.