When the costs for a company increase it is normal to look for alternatives to lower thesecosts. One of the expenditure that farmers have is energy costs. The price for the energy mayvary because of the free market. To look at the possibilities for a farmer to invest in sunpower, to make the company less sensitive for the changes on the electrical market, isinteresting. The biggest part of the electricity that is produced in Sweden comes from a fewcompanies on the market.

This thesis was performed as assignment from Fazer Food Services. The aim was to survey which food additives that were present in the products in the quotation list of one of their suppliers to the Education and Nursing segment. The aim also was to perform a theoretical analysis of these food additives and to make recommendations which food additives are acceptable and which should be excluded from the products in the future. The recommendations are not published in this report, for more information Fazer Food Services can be contacted. Food additives which have already been approved are regarded as safe according to the safety evaluation methods available at the time of approval.

Environmental management systems are a way of systematizing and streamlining an organization's environmental efforts. Within its EMS the organization determines it´s environmental policy and various environmental objectives. In order to achieve their environmental objectives the organization produces action plans that describe how they will work towards the objectives. Stora Enso Skog AB´s districts have been assigned to produce action plans for the company´s environmental objective of 90 % approved everyday nature consideration in final felling and any targets included within this objective. The purpose of this study was to investigate how the districts work with these action plans and how this could be improved.

Företagsförvärv är i dagens samhälle vanligt förekommande när företag har som målsättning att växa. Det finns en del tidigare forskning kring detta området, däremot finns det inte lika mycket forskat kring aktiva aktörer vid förvärvsprocessen. Vi har valt att inrikta oss på en specifik aktör i denna studien, revisorn. Detta för att revisoryrket kan innebära flera olika roller och arbetsuppgifter, till exempel revisorn som granskare, revisorn som rådgivare samt en roll där revisorn har en legitimerande funktion. I denna studie är det framförallt revisorn som rådgivare som behandlas och det vi vill undersöka är var i förvärvsprocessen revisorn är delaktig samt vad den då bidrar med.Syftet med denna studie är att öka förståelsen för processen vid ett företagsförvärv samt vad revisorn bidrar med i denna.I denna studie har fem fallstudier genomförts där semistrukturerade intervjuer har gjorts med revisorer som har eller har haft koppling till företagsförvärv.

The purpose of these theses is to show the financial economical situation during the change from conventional dairy production to ecological production. The thesis is accomplished by collecting information from literature and interviews where needed. The target group of these theses is dairy producers who will transform their production from conventional dairy production to certified ecological dairy production. The theses emphasise on the economic situation during the adjustment years. For this I have studied a presently producing dairy farm.

In April 2008 an official report, SOU (2008:32), was presented. In that report it was suggestedthat the statutory audit for approximately 96 % of the Swedish companies was to be abolished.The report suggests that the new regulations should apply to all limited companies thatare below two of three limits that have been suggested: a) a balance-sheet total of 41,5 millionSEK; b) a net turnover of 83 million SEK or; c) less than 50 employees. The regulations aresuggested to come into force July 1, 2010. According to the Swedish laws that regulate thelimited companies, Aktiebolagslagen 10:11, should all limited companies regardless of sizehave an chartered accountant or otherwise approved. The purpose of the audit is to create atrust towards the figures that the company shows and also to act as an assurance towards thirdparties (Collis, 2003; Strenger et al, 2008).

This thesis was performed as assignment from Fazer Food Services. The aim was to survey which food additives that were present in the products in the quotation list of one of their suppliers to the Education and Nursing segment. The aim also was to perform a theoretical analysis of these food additives and to make recommendations which food additives are acceptable and which should be excluded from the products in the future. The recommendations are not published in this report, for more information Fazer Food Services can be contacted. Food additives which have already been approved are regarded as safe according to the safety evaluation methods available at the time of approval.

After a workshop in Kuopio held in June 2006, Interbull decided to go forward with the development of a system for beef international genetic evaluation and a three year project called Interbeef was launched in June 2007. The participating countries are so far limited to Europe and the only trait evaluated at present is adjusted weaning weight (weight at 200 days). The results from a first international genetic evaluation have been shared with the countries but are not yet official. The evaluation is based on data from purebred Charolais and Limousin. To achieve good estimates of proofs in an international context it is important that methods for data validation and model selection are implemented.

The Working Hours Act regulates the working time conditions and together with the Working Time Directive of EU both acts aim to protect the workers. However, with The Swedish Model it is possible to diverge from the law-regulations by collective agreement by the parts of the Swedish labor market. The purpose of this thesis is to examine the national and international law regulations and further on study a few selected Swedish central collective agreements to discover in which extension deviation from the law occur. The sections of the Working Hours Act?s that has been investigated is ordinary working time, daily rest, weekly rest periods, breaks and maximum weekly working time.

This is a thesis presents a differential gear which is found in a tracked vehicle called BvS10. The tracked vehicle is manufactured by BAE Systems Hägglunds AB in Örnsköldsvik, Sweden. The differential gear has a bolted house. The differential meets the requirement specifications, but the problem is that the bolts are sheared off because of the extreme torque that the differential is exposed to resist.Previous report on the differential show pictures of bolts which have been sheared off at the threads. This report is also includes three lists that explain seven different proposals which some are approved and some are not, and the report also presents the force, tensile, and shear stress.In a bolted connection there is both axial tension stress and radial shear stress, which can lead to wear out and broken bolts.

The voluntary none-financial sustainability report has become a trend within accounting. The environmental issues used to be driven by activists only, but lately it has moved in to the general agenda in many companies. Investors are starting to put more attention to the sustainability reporting as it is considered to add value to the company. There are several standard guidelines to be used when producing a sustainability report, one example is the GRI´s Guidelines that takes the following three dimensions in consideration: economy, environment and social. This Guideline is from an international perspective considered to be of good accounting practice (Ljungdahl 2008).

Bakgrund: Som ett resultat av ett förändrat samhälle där fristående rådgivning blivit alltmer efterfrågat har fler problem uppkommit. EU-kommissionen lagt fram ett förslag på ändrade revisionsregler för att hantera dessa påstådda problem. Förslaget antyder att revisorns oberoende och revisionens kvalité hotas av dessa sidotjänster.Syfte: Studiens syfte är att skapa en förståelse för sidotjänsternas betydelse på revisorns oberoende och revisionens kvalité samt öka förståelsen för de nya lagförslagen och dess konsekvenser.Metod: Med utgångspunkt i en induktiv forskningsansats har vi genom en kvalitativ design utfört studien. Primärdata har samlats in genom intervju och öppna frågeformulär som sedans jämförts med tidigare forskning och erkänd litteratur.Resultat och slutsats: Studiens slutsats visar att sidotjänsterna inte har någon betydande inverkan på revisorns oberoende och revisionens kvalité, varken positivt eller negativt. Studien finner att revisorns integritet och egenintresse är så pass starkt att oberoendet inte hotas på grund av sidotjänsternas vara eller icke-vara även om resultaten i viss mån tyder på problem att invända mot en kollega.

Syfte: Att lokalisera och förstå revisorns problem med att verifiera posten goodwill i jämförelse med vad IAS och IFRS säger. Metod: Det vetenskapliga synsätt vi använt oss av är hermeneutiskt, vilket går ut på att förstå något. Vi har valt att använda en kvalitativmetod med fem stycken ostrukturerade intervjuer med revisorer från olika revisionsbyråer för att samla in vårt empiriska data. Litteraturstudien har samlats in genom vetenskapliga artiklar och litteratur som sökts via databaser på Högskolan i Gävle och Uppsala Universitet.Resultat & slutsats: Revisorerna litar på företagen och följer hellre praxis än IFRS vilket gör att de inte ser värderingen som ett problem. Eftersom studien endast innehåller fem intervjuer kan vi inte säga att resultat är generaliserbart. Slutsatsen är tänkt att ge en bild av att IAS 36 inte kan följas i praktiken.Förslag till fortsatt forskning: Vi rekommenderar att studera och jämföra praxis, lag och rekommendationer.

The number of silvicultural contractors has significantly increased in the last decades, and among its main clients are the forest companies. The purpose with this study was to describe the contractors that worked with planting in Norrbotten and Västerbotten in 2009 for Holmen Skog, Norra Skogsägarna, SCA Skog and Sveaskog and also examine if there was any correlation between the contractors? competence and the quality in the planting they achieved. A survey was made among 47 contractors with a questionnaire who performed planting for the forestry companies in 2009. 27 contractors answered the questionnaire and 4 representatives of these contracting companies took part in an extensive interview.

Purpose/aim: This study was performed in order to describe how Mixed Martial Arts (MMA) is reported in Swedish daily newspapers during a five-year period. MMA is a relative new sport in Sweden and it is important that the description by the Swedish daily newspapers is accurate and balanced. Then this sport will have the same opportunities to grow as already well-established sports in Sweden. Material/Method: The material consists of 159 articles from six different daily newspapers gathered from 2006-12-07 to 2011-12-07. Quantitative content analysis is used to investigate how the newspapers describe MMA. The result from this quantitative analysis are then compiled, analysed and discussed by applying theories of agenda setting, framing and moral panic. Main results: The result shows that the Swedish daily newspapers give a relative neutral and balanced picture in their coverage of MMA but they are affected to a certain degree of moral panic.