In January 2005 large forest areas in south Sweden were severely damaged by storm. This final thesis describes the work with creating an ecological and landscape-adapted regeneration plan for a severely storm damaged property in Kronobergs region in south Sweden. This regeneration plan, in difference to more regular plans, are focusing more on the owner?s use and goal?s for the property and seeing the property from a more comprehensive view in the regeneration process. Beside production and environmental values the plan also take in consideration other values as aesthetic, culture history, landscape picture and recreation values.

The development of productivity in the construction industry has long been at a steady state compared to the manufacturing industry. Studies have shown that, amongst other things, waste on construction sites can reach up to one third of the total production cost. This has been observed from different aspects, and change is forthcoming.This thesis aims to provide a foundation for an increased productivity at production sites of building bridges. It is primarily based on a field study at Skanska, at a bridge construction site near Grängesberg. Via continuous interviews with the whole production crew, construction workers and management, information on interference and possibilities of improvement at the work site has been documented.

This is a bachelor essay in business and administration with concentration in accounting. The purpose of the essay is to describe and analyse how an auditor, who has had a close cooperation with a small owner-led company in several years, can obstruct the specific familiarity-threat and if it appears, secure that it does not affect the independence of the auditor.The conclusion of this essay contains two models which intend to describe how an auditor, as a suggestion, can obstruct the specific friendship-threat and if it appears secure the independence of the auditor..

SAMMANFATTNING Titel: Konvergensen av externredovisningens och ekonomistyrningens tidsperioder ? med fokus på budget. Nivå: C-uppsats i ämnet företagsekonomi. Författare: Jessica Gustafsson och Gustav Sandkvist. Handledare: Stig Sörling och Tomas Källquist. Datum: 2014 - Juni Bakgrund: Sedan länge har en diskussion förts gällande relationen mellan externredovisningen och ekonomi- och verksamhetsstyrning. En del forskare menar att det råder en konvergens mellan dessa system. Studier som gjorts inom detta område har varit inriktade på olika fördjupningar. Det är bristen på forskning inom fördjupningen om de båda systemens tidsperioder som väckt vårt intresse att utforska detta närmare. Syfte: Syftet med studien är att skapa förståelse för hur externredovisningens tidsperiod kan påverka företags ekonomistyrning och interna styrmedel, med fokus på budgetering. Metod: Studien har genomförts via en kvalitativ design med en abduktiv ansats.

We live in a stressful world and a demanding society where the ability to quickly adapt is one of the most important and most difficult challenges of today. A fairly new phenomenon called intranets has evolved to meet this challenge, however many examples of corporative intranets are stories about failures and systems with poor usability. This study focuses on how the user oriented approach to systems design affected upon a system development process of an Intranet, solely developed within a company, and how it impacts on the intranets popularity among the employees in the company. The study starts not from the literature but from a survey, which is based upon the Delphi method. Which results were used for further in-depth research about the subject, by interviewing three representatives from the company.

To become a successful athlete requires several different components in which one of themost significant is the ability to develop their own physical strenght. What weight exercises has the best transfer effects for skating?Participants in the study were 20 male senior hockey players from Div. II in the Västra Gö- talands Regionen in which all participants had at least 10 years of hockey experience.Test subjects had to perform a five-minute individual warm up followed by an opportunity to familiarize with the upcoming exercise. The first on-ice test was a 35 meters sprint test and the second test was an S-cornering agility test.

In latter years there has been a discussion about the increasing importance of intangible assets and how to incorporate this fact into strategies, accounting and valuation. The ?Internet-bubble? is a recent event that drew much attention to intangible assets, and was an indicator of how complex it can be to value assets in general and intangible information in particular. Legislators recently addressed this issue by introducing IFRS3, which led to an update of IAS38, which in turn revised the methods for handling intangible assets. A specific intangible asset that has caused much debate is research and development (R&D), since it is commonly not allowed to be realized as an asset, which could cause implications concerning analysis and valuation.

Background: The environment and the design of auditing regulation can vary significantly between countries, which can affect the form, content and quality of the audit report. The purpose of the International Standards on Auditing, ISA, is to facilitate the work for auditors on an international basis. Sweden today follows the RS 600 which is based on ISA 600, which contains standards for when an auditor use work performed by other auditor. In October 2007, came a revised and redrafted version of ISA 600 that will be enforced in Sweden in the audit of the financial year beginning on 1 January 2011. To what degree the new requirements will affect the group audit is clearly dependent on how the reporting, evaluation and instructions between the group auditor and other auditor has been carried out previously.Aim: The aim with this paper is to explain the reporting between the group auditor and other auditor in an international corporate group.

Audit is a service of society that takes place in the public interest. To guarantee the quality of auditing a quality control is done with predetermined time intervals. The purpose of this paper is to investigate and analyze the concept quality and the procedure of the quality control and further to tie concepts like trust and ethics to the audit profession. To make the picture complete the paper also provides an insight regarding what deficiencies in quality, in other words failures, means to the audit profession. By performing semi-structured interviews with seven qualified auditors, active on different auditing firms in Skåne, substantial information was collected.

This thesis was conducted to assess how the privatization of Iran Air process managed in last efforts and how should it be in right way. It increases the knowledge about privatization in Iran and the need for it. Iran air as our case study is a flag-carrier airline company that is protected by government regulations and subsidies. We try to find the reasons for failure of privatization in Iran Air and their attempt on privatization.The method used to collect data was a qualitative methodology, consisting of semi-structured interviews with relevant managers, and knowledgeable professors and the official sites and press. In conclusion, we find that privatization is an important need for Iran Air Company and the main problems that are against Iran Air can be categorized to political, financial, and social.

This essay examines the possibilities of writing a counter history about Anne Charlotte Leffler that does not have - like most of the previous studies and literary histories upon Leffler - the Swedish boundaries or the Swedish language as its model. That is to say that this essay, in opposition to most of the hitherto writings on Anne Charlotte Leffler, values the international reception as high as the Swedish reception. It does so by undertaking a case study based on the German review Deutsche Rundschau, which published six short stories by and three articles about Anne Charlotte Leffler between 1884 and 1894. The short stories and the articles in Deutsche Rundschau are compared with two other documents of reception that contribute to the understanding of the German reception of Leffler. The examination shows that the focus on the international reception can contribute to illuminate aspects of Anne Charlotte Lefflers authorship that previously have been disregarded.

The aim of the study is to examine how the executive leadership and the decision-making process are shaped by the leadership environment in a transition democracy as Venezuela. The questions I intend to answer are: What kind of leadership environment surrounds the leadership and what kind of consequences does it have on the leadership and the decision-making process in Venezuela? To answer my questions I will use the literature: Political Leadership in Liberal Democracies (Elgie, Robert 1995, London: Macmillian), together with the method ?The cultural determinist school of history? by Tomas Spencer, later reproduced by Kellerman. The leadership environment provides unique opportunities for a leader to gain control over the decision-making process. Institutional structures and the needs of the society are major parts in determining how the political leadership is exercised.

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.

The development of productivity in the construction industry has long been at a steady state compared to the manufacturing industry. Studies have shown that, amongst other things, waste on construction sites can reach up to one third of the total production cost. This has been observed from different aspects, and change is forthcoming.This thesis aims to provide a foundation for an increased productivity at production sites of building bridges. It is primarily based on a field study at Skanska, at a bridge construction site near Grängesberg. Via continuous interviews with the whole production crew, construction workers and management, information on interference and possibilities of improvement at the work site has been documented.

AbstractTitle: Transparency within Public Relations ? A study about PR-companies understanding of opennessPages: 71Authors: Olof EhrsTutor: Virginia MeliánCourse: Media and Communication Studies, Bachelor Degree.Period: Autumn 2011.University: The Department of Journalism, Media and Communication, JMK,at Stockholm University.Background and aim: The PR-industry is continuing to grow in Sweden. The increase of working consultancies has made it more difficult to define what PR-activities really are in Sweden today. This exam reviews the presence and lack of transparency within the PR labour. The aim of the essay is to inspect the PR-companies relation to transparency and non-transparency.