This degree project has been carried out by Oscar Adolfsson and Marcus Blomqvist, during the spring of 2010, both studying to become Bachelor of Science in Innovation and Design Engineering, at Karlstad University. The degree project includes 22,5 credits.The work is done on behalf of Etac Supply Center AB in Anderstorp. Etac is a company developing and manufacturing home health care products, with operation in Sweden, Norway, Denmark, England and Germany, and with sales worldwide. Bo Lindqvist, R & D manager has been the contact person at Etac.During the project the students has had a workplace at Semcon Caran AB in Karlstad. Semcon has also been helpful as a sounding board.The objective of the work has been developing a new, wall mounted shower chair, assigned for persons with difficulty to stand up while showering.Etacs requirement of the shower chair is that it should be able to support a user with a weight of 100 kg, the chair shouldn?t have any outrigger, optional should be armrests and backrest.

"? en utveckling som tillfredsställer dagens behov utan att äventyra kommande generationers möjligheter att tillfredsställa sina behov".Så definieras enligt Brundtlandkommissionen begreppet hållbar utveckling. Det handlar om att företag låter balansera ekonomiska, sociala och miljömässiga frågor i sin verksamhet. Tre ansvarsområden som på senare tid kommit att spela en allt mer betydande roll i såväl företag som samhälle. I Sverige lyder våra statligt ägda bolag under direktiv att redovisa sitt beaktande av ovanstående ansvarsområden i form av en hållbarhetsredovisning vilken dessutom ska kvalitetssäkras av oberoende tredje part.Studien syftar till att beskriva och förklara vilka upplevda fördelar ovanstående direktiv frambringar.

Improved profitability, a reasonable yearly income or the possibility to have employees are all incentives for expansion. A prerequisite for farm businesses to expand is for land to be made available, either to buy or to rent. In Sweden, 43 % of the total arable land is leasehold land, which implies that a functioning leasehold market is of great importance for the Swedish agriculture. Several factors can affect the supply of leasehold land, for instance the leasehold legislation and the Single Payment Scheme. The fact that the leasehold legislation is compulsory, in protection of the leaseholder, might keep land owners from leasing their land out.

This is a thesis for a Bachelor Degree Project, performed in the subject MechanicalEngineering. The students Roger Malmberg and Simon Hagberg have carried out adesign project on behalf of the recently established company J&D Assisting systems,located in Halmstad.The project consisted in developing J&D's first prototype of a power assisting solutionfor wheelchairs. A power assisted wheelchair combines human power, which is deliveredby the arms through the pushrims, with electrical motors, which are powered by a battery.The power assisted wheelchair is aimed at customers, who have used a regularwheelchair for a long time, but who have become weaker or just need additional powerwhen driving uphill. This kind of wheelchair will provide additional power for users,which will spare their wrists, elbow and shoulders. The product is torque sensor free andinstead it relies on the velocity.

Sammanfattning - "Förväntningsgapet -  en jämförelse mellan revisorers upplevelser på förväntningsgapets påverkan på revisorns oberoende och rykte?Datum: 29 maj, 2013Nivå: Kandidatuppsats i företagsekonomi FÖA300, 15 HPInstitution: Akademin för ekonomi, samhälle och teknik, EST, Mälardalens högskolaFörfattare:  Oscar Johannesson, 12 augusti 1991    Maria Pettersson, 17 juli 1990Titel: Förväntningsgapet ? en jämförelse mellan revisorers upplevelser av förväntningsgapets påverkan på revisorns oberoende och rykteHandledare: Angelina SundströmExaminator: Cecilia ErixonNyckelord: Förväntningsgap, revisor, oberoende, rykteFrågeställning: Hur upplever godkända och auktoriserade revisorer att förväntningsgapet påverkar revisorns oberoende och revisionsprofessionens rykte?Syfte: Syftet med uppsatsen är att beskriva hur revisorer upplever förväntningsgapet mellan revisor och klient samt hur förväntningsgapet påverkar revisorns oberoende och rykte.Metod: Studien var av kvalitativ karaktär och baserades på sex kvalitativa intervjuer med godkända och auktoriserade revisorer verksamma i Eskilstuna och Västerås. Den insamlade litteraturstudien bestod till största del av vetenskapliga artiklar hämtade i databasen Discovery. Empiriinsamlingen jämfördes med litteraturen i referensramen för att undersöka de intervjuade revisorernas erfarenheter gentemot tidigare forskning.Slutsats: Studien visade att syftet med revision är att kvalitetssäkra och ge trovärdighet åt de finansiella rapporter som samhället förses med. Vidare indikerade studien att revisorn får ett överdrivet ansvar när klienterna ställer orimliga krav på vad revisorn skall, kan och får utföra.

Kunskapsöverföring är en nödvändig förutsättning för att säkerställa organisationers existens och framåtskridande. Utgångspunkt för denna uppsats är förstudiens roll i mjukvaruprojekt och dess betydelse för den fortsatta systemutvecklingsprocessen. Fokus liggerpå kunskap som genereras under förstudien, samt hur och i vilken omfattning kunskapen förs vidare till analysfasen i systemutvecklingsprocessen. Resultatet visar att förstudien utgör ett viktigt beslutsunderlag och är en nödvändig förutsättning för att gå vidare i systemutvecklingsprocessen. Kunskapsöverföring genom dokumentation och via muntliga föredragningar är otillräcklig, eftersom det finns ett ?filter? som innebär att erfarenhetsbaserad kunskap inte överförs mellan förstudie och analys via dokument eller via muntliga föredragningar.

ABSTRACTTitle: First steps towards successful recruitment ? A study about a small Swedish firm?s recruitment strategyCourse: Bachelor Dissertation - LeadershipAuthors: Filip Agby, Damir Macanovic and Thomas MennerdahlAdvisor: Anders BillströmKey Words: Recruitment in small firms, recruitment strategy, wrong fit recruitment, HRM, right staffProblem enunciation: What pros and cons could the choice of recruitment strategy mean for a small Swedish firm. Purpose: The purpose of this thesis is to give recruiters a better understanding of how a small Swedish company could use different recruitment strategies, together with systematic preparations, to affect the experienced recruitment result. Another purpose is to study if earlier mentioned international research about small firms? recruitment strategies is applicable to a small Swedish firm.Theoretical framework: The section initiates by introducing the reader to the subject through describing Human resource management with a focus on recruitment.

The purpose of this study is to get the cadastral procedure for condominiums to become more affordable. The aims of the study is to examine how the number of condominiums, the number of joint facilities and the number of joint property units that are formed in a condominium cadastral procedure in Sweden influences the cadastral procedure cost. To get an overall perspective the study also explores how the chosen forms of co-operation have worked out in association management.A condominium is a type of three-dimensional property unit, which may only contain one residence.  This form of property formation has been allowed in Sweden since 1 May 2009.  At the end of 2014 less than 1000 condominiums had been formed despite the legislator?s expectations for 3000-5000 condominiums a year. The property unit can have access to necessary facilities, not available within the property boundaries, by establishing joint facilities or form joint property units.

In recent years many cities have seen an increase in bicycle traffic. This is a development that benefits both the environment and the individual cyclist. When the need for bicycle parking is not met several problems arise such as an increase in bicycle thefts, jammed sidewalks and a decreased interest in using bicycles. My aim with this paper has been to answer the question of how to create parking facilities in an urban environment based on cyclists' needs. Through a literature survey, following the method "Trattmodellen" (the funnel model) the question has been answered and divided under the headings cyclist, bike, bicycle racks, bicycle garage and bicycle operators and hosts.

Sänkningen av aktiekapitalkravet från 100 000 till 50 000 SEK den 1 april 2010, förverkligades för att förbättra de institutionella villkoren för de privata aktiebolagen och för att fungera som ett incitament till att öka småföretagande. Syftet med denna uppsats är att undersöka om de privata aktiebolagen har valt att lösgöra eller behålla sitt aktiekapital efter denna nya regel och varför. Dessutom ämnar studien att undersöka om det finns skillnader mellan de som väljer att minska eller att behålla sitt aktiekapital avseende bransch, ålder och omsättning. Studien baseras på en enkätundersökning som innefattar 212 respondenter. De resultat som denna undersökning kommer fram till är: Att majoriteten av de privata aktiebolagen har valt att behålla sitt aktiekapital.Att anledningen bakom att behålla aktiekapitalet är att bevara företagets kreditvärdighet, att använda aktiekapitalet i verksamheten och för att proceduren med att sänka aktiekapitalet anses vara krångligt och tidskrävande.

This essay reviews the situation for real estate agencies within the Stockholm area. In this essay we assume that costumer loyalty is a requirement for survival on the competitive estate market. Two actors have been compared; A well known national Internet-based agency, Skandia Mäklarna, and a smaller local traditional agent Mäklarfirman Grönberg. These actors have been analyzed up on theories on loyalty, relationship marketing, service marketing, quality and involvement .The conclusion of the essay is that it is possible for small estate agencies to compeed with larger Internet based agencies by building loyal relationships with their customers. This can be achieved if the right strategic decisions are made.

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.

Background and Problem discussion: Strategic evaluations are important as they providecrucial information regarding Swedish development assistance and recommendations on howto face problems and inadequacies found in the evaluations. Therefore, the follow up ofrecommendations is of great significance as well. Unfortunately, SIDA?s ManagementResponse system for follow-up of strategic evaluations has not been functioning in asatisfying way and needed actions have not been taken. Thus, Swedish developmentassistance has been criticised for the lack of implemented actions and the public has startedto question the work carried through by the organisations.

The situation at Plastal AB is following; the plant in Simrishamn has not capacity enough but the plant in Kristinehamn has unused capacity. My task with this master thesis is to build a logistic flow between this two plants, optimize purchase quantities and ensure delivery safety.The production of the Intermediate Section (LS) will be divided between the plants. The LS will be produced in the following way; the injection moulding process will be done in Simrishamn and the assembling and lacquering processes in Kristinehamn, The reason to divide the production is to ensure delivery safety. Plastal AB can not move the whole production of the l.S because the two plants have different processes (moulding res. injection moulding).When the 1.5 has been transported to Kristinehamn following moments are included in this order; lacquering, welding and assembling.

Environmental destruction is a growing problem in our world. Almost every day there are new reports concerning that we have to do something about the greenhouse gasses. Simultaneously is the human constantly more eager to have a life with higher standards and therefore uses more energy. The environment is a question that is highly up-to-date and more people try to find solutions on how to save our planet. One way to decrease the energy demand is to build passive houses, where the houses don?t have any active heating.