The purpose of this dissertation is to describe small businesses? opinions about the auditor as a business adviser as well as their need for advice, dependent on which stage of the lifecycle model they belong to. This dissertation has a qualitative approach as the authors wanted to gain a deeper understanding about the problem area. As the lifecycle model in this dissertation consist of three stages, the authors have interviewed six small businesses, two in each stage. The interviews were conducted with the owner and took place at the location of the business.

SAMMANFATTNINGSyftet med studien är att granska hur dagens unga i Sverige resonerar kring derasarbetsliv. Syftet förgrenas i följande frågeställningar:? Går individernas resonemang i linje med hur teorier beskriver Generation Y?? Går det, beroende på akademisk utbildning, urskilja skillnader i beskrivningenav individernas inställning till arbete utifrån teorierna om Generation Y?? Går det att ifrågasätta synen på Generation Y som en homogen grupp?? Om det går att ifrågasätta Generation Y som en homogen grupp, vad kan det isådana fall bero på?Arbetsmarknaden står inför ett generationsskifte när dagens unga nu gör entré, de såkallade Generation Y. Generation Y profileras som målmedvetna, reflexiva ochsjälvsäkra individer som vågar ställa krav i arbetslivet. Med en stark vilja attutvecklas anses de kunna bli den mest högpresterande generationen genom tiderna.Emellertid menar kritiker att det finns en svårighet i att beskriva generationen som enenhetlig grupp.

Nynas produces bitumen at two refineries in Sweden. The bitumen is shipped to seven depots along the swedish coast line, and from the depots special trucks handle the transportation to customers. Recently Nynas has transformed its supply chain and closed down a few depots. At the moment the company is considering a further reduction of the number of depots. In connection to these discussions an analyse of the companys distributionsystem and of possible changes is required.

The purpose with this report is to highlight the value which Enterprise Architecture (EA) can bring,including the effects that can emerge, for a business. In the report we also study how Enterprise Architecturemay serve as basis for generating even more business value. The study is based on a theoretical frameworkwhich covers the following perspectives; architecture design, strategy development, management of changeand evaluation of IT-investments. Gathering and analysis of empirical data has been performed using acustom-developed model which is based on a model from Sogeti called Dynamic Architecture (van DenBerg and van Steenbergen, 2006) and Innovation Value Institute?s maturity curve (Innovation ValueInstitute, 2008) for Enterprise Architecture management.Explaining the value of Enterprise Architecture is invariably an important topic since many organizationsexpect to be able to generate quick value of the investments made in Enterprise Architecture.

Orust Kretsloppsakademi is a nonprofit organisation, with a goal of annually generate the same amount of electrical energy that is consumed. Orust is an island on the west coast of Sweden, north of Gothenburg. The population of 15 000 reaches 40 000 during summer, due to the large amount of vacationer. The total electricity demand is 174 GWh a year with a maximum power need of 32 MW. This report presents an analysis for the plausibility of their plan and from a power system stability perspective, the effects on the electrical grid.The conclusion is that the restraints for development of power generation from wind, solar and wave generation, are the power systems capability to transfer power, primarily in the transformers of the grid.

Den svenska arbetsmarknaden sta?r info?r ett generationsskifte i och med att fyrtiotalisterna ga?r i pension och den yngre generationen, generation Y, kommer ut pa? arbetsmarknaden. Den ha?r generationen motiveras av andra faktorer a?n de a?ldre generationerna vilket inneba?r att organisationer beho?ver anpassa hur de arbetar med att motivera sina ansta?llda. Vinstandelssystem har historiskt sett visat sig vara ett framga?ngsrikt koncept men det finns en oklarhet ga?llande om dessa system kommer att fungera pa? en generation som inte va?rdesa?tter trygghet och som inte drar sig fo?r att byta arbetsgivare.

Immune stimulating complex (iscom) matrix is a formulation that is used as anadjuvant within research. The capability of the iscom matrix to elicit an immuneresponse when not present together with an antigen has not been extensivelyinvestigated. One way to evaluate the status of the immune system is to measure theamount of cytokines that usually are produced by various cell types during an immuneresponse. The aim of the present study was to evaluate the early immune responses inporcine peripheral blood mononuclear cells (PBMC) after stimulation in vitro with theiscom matrix, AbISCO®-100. The immune response was evaluated by measuring themRNA expression for various cytokines, a chemokine receptor (CXCR4) andregulator of G-protein signaling (RGS16) in porcine PBMC after stimulation withAbISCO®-100 or other inducers like a lipopolysaccharide (LPS) and a CpGoligodeoxynucleotide (ODN 2216) used as controls.

Syftet med den här studien är att beskriva chefers föreställningar om och upplevelser av att leda unga, generation Y, i arbetslivet. Detta syfte leder oss till följande frågeställningar:1. Hur upplever chefer generation Y i arbetslivet i förhållande till äldre generationer?2. Hur anpassar chefer sitt ledarskap med avseende på ledarstil till generation Y?För att besvara dessa frågor har vi genomfört en kvalitativ undersökning där åtta operativa chefer intervjuats.

As IT service departments in organisations are becoming more complex and customised, the indirect costs are increasing in relation to the total costs. The difficulty of fully estimating and identifying the spread of the cost in the IT service department is increasing. As a result, firms tend to budget the business unit as a total cost rather than as a spread of defined costs. In order to deal with this challenge an ABC calculation will be applied. The Time Driven ABC model will be conducted in OMX´s Servicedesk unit within the IT services.

Background: The difference between the market value and the book value of the companies has dramatically increased. One explanation is that the inflow of capital on the market has increased. Another explanation is that companies have a larger share of intellectual capital. The question is how this has influenced the company-valuator's use of valuation-models? Purpose: The purpose of this study is to find out what relevance the substance valuation model has, the DCF-model has, and also discover new valuation-models, among company-valuators.

Our aim with this thesis was to closer study business intelligence to be able to present an overview of both the concept and the phenomenon. We have also developed a framework that show how business intelligence can be used effectively. We think that our framework can be of help to under-stand the areas which constitutes the core of business intelligence. We think that the framework we have developed is a good basis for the im-plementation of business intelligence in an organisation and that it also can be of help in the daily business intelligence work..

States have sovereignty in deciding how to tax business profits. If two states wish to tax the same profit that belongs to the same taxpayer, double taxation will arise. The increasing number of multinational companies gives rise to double taxation problems and the states have to co-operate to find out how to avoid such problems. The OECD Model Tax Convention includes an article in how to determine the rights to tax business profits. This article has been a subject of discussion and a committee of the OECD has been working to develop a new article 7.The work in proposing this new article has had as its aim to reassure that the interpretations of this regulation is made in the same way.

Organisations tend to focus more and more on product and process development to increase their competitiveness. Several major organisations, among them ABB, have developed models aimed to more effectively control and manage product development processes. ABB is using its standardised model ABB Gate Model for this. The purpose of this thesis is to analyze how the introduction of ABB Gate Model has affected the outcome of decisions and also the decision-making in the product development process. The study is limited to elucidate the version of ABB Gate Model handling product development projects.

Vi har valt att undersöka den pågående generationsväxling som sker på arbetsmarknaden, den äldre generationen börjar nu gå i pension och den yngre generationen börjar i allt högre grad röra sig in på arbetsplatserna. Ämnet har länge legat till grund för forskning och det har förutspåtts att de stora pensionsavgångarna skall leda till stor arbetskraftsbrist. Detta är inget som vi ser på dagens arbetsmarknad utan det är istället arbetslösheten bland unga som är det mest framträdande. Forskning om det förmodade generationsskiftet har länge vart aktuellt, men verkar nu börja närma sig i och med att pensionsavgångarna beräknas tillta. Samtidigt som de yngre årskullarna börjar minska i antal.

This paper covers a study of the Swedish charging market for electric vehicles from both the perspective of stakeholders and car owners. By interviewing representatives of four key stakeholders on the market; commercial parkings, malls, service stations and working places, data regarding their business models of today is examined. At present electricity is provided for free, but all stakeholder point out that this business model is not sustainable in the long run. The result of the interviews shows that electricity won?t be offered for free in the future ? the question is which factors affect how long it will take for the different stakeholders to find a suitable business model.