The paper is a thesis made by three students in the engineering program at Jönköping School of engineering. The thesis was overseen by the urban planning office and features data from Jönköping County.The purpose of the thesis is to improve future central districts by improvement of work methods. The aim of this thesis is, through an evaluation of process mapping, develop a model for systematical work methods with better experience feedback in the urban planning. The following three questions have been answered:? How is the process mapping of the urban planning in Jönköping County built today and how did it affect the current district Kålgården?? How can the urban planning of Jönköping improve with a more systematical work method with better experience feedback?? How can critics elaborate the developed method to make it enough stable and in general applicable method to enforce on future districts?Literature studies and interviews were made to review the work methods of the office of urban planning as well as how their experience feedback works.

Titel: Revisorers arbetsuppgifter ? En kvantitativ studie om revisorers arbetsuppgifters förväntade utveckling efter avskaffandet av revisionsplikten med paralleller dragna till Tyskland Författare: Bohman, Kaisa (Mälardalens högskola) Gunstad, Anna-Karin (Mälardalens högskola) Handledare: Riitta Lehtisalo Seminariedatum: 2010-06-04 Institution: Akademin för hållbar samhälls- och teknikutveckling Kurs: Kandidatuppsats i företagsekonomi, 15 hp Examinator: Cecilia Lindh Nyckelord: Revisionsplikt, revisor, revision, arbetsuppgifter, Tyskland Bakgrund: Den 1 november 2010 träder en ny lag i kraft som avser avskaffandet av revisionsplikten i Sverige för små aktiebolag. När ramverket runt revisorerna förändras måste de anpassa sig för att bli så effektiva och verksamma som möjligt. Tyskland har i dagsläget ett system där mindre aktiebolag inte behöver revidera sina räkenskaper. Sverige och Tyskland har sina rötter i kontinental redovisningstradition vilket bidrar till att Tyskland kan anses vara ett föregångsland till Sverige.

Syfte: Syftet är att analysera hur redovisning till verkligt värde av förvaltningsfastigheter påverkar den rättvisande bilden av ett företag.Bakgrund:                        Värdering av anläggningstillgångar till anskaffningsvärde har länge varit vägledande i Europa. Trots att denna metod är tillförlitlig anses den inte ge en rättvisande bild av företaget. Detta kan istället värdering till verkligt värde anses göra då detta sätt att redovisa skapar relevans i redovisningen. Denna redovisningsmetod är dock förknippad med minskad tillförlitlighet, stora svängningar i resultat och för sin konjunkturförstärkande effekt. Redovisning till verkligt värde har fastighetsbranschen använt sig av sedan införandet av IAS/IFRS 2005.

The incineration of waste is steadily increasing in Sweden and so is the production ofashes. The bottom ash has for many years been used as construction material inlandfills. Now many of the nation's landfills are closed and there is a great need to findanother beneficial use for the ash. Bottom ash is a gravel-like material and with itsmaterial properties it can replace natural gravel in parts of roads and surfaceconstructions. Today this use is only approved within landfill areas where leachate iscollected and checked.

Muslims and islam are unquestionably a part of European social life. In recent times, however, different events, such as the enlargement of the EU and the fact that muslims to a higher extent demand their rights, have brought a number of questions to the fore concerning muslims and islam in Europe. Moreover, we can see an increasing level of islamophobia in contemporary Europe, but also that the EU has launched several programs to increase both the diversity and the unity throughout the Union and to combat islamophobia. However, most of these programs focus on islam as religion and muslims in general, and such a narrow viewpoint runs the risk of missing important issues.In this new context it would be interesting to widen the scope and ask what place not only the muslim community and islam, but also sharia (an important element in islam), may have in future Europe ? especially when it comes to muslim identity?My main objects are to see how the concept of sharia is constructed in the debates in the European Parliament, how that discourse relates to a social practice ? the increasing islamophobic ideas in Europe ? and what effect this may have on muslim identity in a European context.The results shows that the Parliament constructs sharia as, for example, something archaic, threatening, inhuman and misogynistic.

60 million years ago the horse was the size of a small dog, and walked on four toes. Today it can weigh up to 500-1000 kg and has evolved to walking on only one phalanx. The anatomy of the horses? legs and hooves allow them to run at high speeds, and at the same time enables them to bear the extremely high concussions applied to the foot at high speeds or jumps. Every horse owner has his or her own opinion on how to manage their horses? hooves, and whether the horse should be shod or unshod. The knowledge, commitment and attention of the owner determine the quality of the hoof care, but also the time between the arising of symptoms of abnormalities of the hoof until care is sought with a farrier or veterinarian. New laws will be applied at the beginning of 2015 which bring on changes in authorization for farriers.

Relationsmarknadsföring används allt mer av revisorer för att behålla klienter. Eftersom relationsmarknadsföring kan leda till vänskap och eftersom vänskap försvårar revisorns oberoende kan detta påverka hur revisorsyrket uppfattas. För bland annat kreditgivare är det viktigt att redovisningen fått en opartisk granskning och om inte ett oberoende föreligger kan detta potentiellt bli ett problem. Syftet med denna studie var att se om kreditgivare tror att revisorernas relationsmarknadsföring kan resultera i ett uppfattat försvagat oberoende. I den teoretiska referensramen tas olika teorier upp som hänger ihop med revision.

Every plan and program decided on by an authority or municipality, where the environmental impact can be considerable, must be environmentally assessed according to Environmental Code, the Planning and Building Act (PBA) and the Regulation on Environmental Impact Assessment.The purpose of this study is to examine the Environmental Impact Assessment (EIA) for The Region Development Plan for the Stockholm Region, RUFS 2010. The plan was approved by at that time the Regional Planning Office (Regionplanekontoret), which procured the process by consultants. RUFS 2010 includes two merged plans ie. a regional Development Plan (RUP) and the Regional Spatial Plan for Stockholm. It was necessary to establish an environmental assessment of RUP, but not for the regional plan.

Muslims and islam are unquestionably a part of European social life. In recent times, however, different events, such as the enlargement of the EU and the fact that muslims to a higher extent demand their rights, have brought a number of questions to the fore concerning muslims and islam in Europe. Moreover, we can see an increasing level of islamophobia in contemporary Europe, but also that the EU has launched several programs to increase both the diversity and the unity throughout the Union and to combat islamophobia. However, most of these programs focus on islam as religion and muslims in general, and such a narrow viewpoint runs the risk of missing important issues.In this new context it would be interesting to widen the scope and ask what place not only the muslim community and islam, but also sharia (an important element in islam), may have in future Europe ? especially when it comes to muslim identity?My main objects are to see how the concept of sharia is constructed in the debates in the European Parliament, how that discourse relates to a social practice ? the increasing islamophobic ideas in Europe ? and what effect this may have on muslim identity in a European context.The results shows that the Parliament constructs sharia as, for example, something archaic, threatening, inhuman and misogynistic.

Revisionsberättelsen är ett viktigt verktygför kommunikationen mellan revisorerna och in­tressenterna. Dagensrevisionsberättelse är väldigt standardiserad och i samtliga delar finns detförslag till exakta formuleringar. Enligt tidigare forskning finns det enintressekonflikt mellan intressenterna och revisorerna. Denna konflikt handlarom att intressenterna vill ut­vidga informationsinnehållet irevisionsberättelsen vilket revisorerna är kritiska till eftersom detta skulleinnebära mer ansvar och mer att stå till svars för. För att lösa denna konflikthar revisionsberättelsen debatterats flitigt och i en debatt diskuteras om mankan göra revisions­berättelsen intressantare genom att betygsätta företag iexempelvis intern kontroll och bolagsstyrning.

De uppgifter som revisorn presenterar i sin revisionsbera?ttelse bo?r intressenter och fo?retag ha fo?rtroende fo?r. Revisorn ska vara en oberoende la?nk mellan intressenter och fo?retag. La?saren fo?rva?ntar sig finna eventuella ekonomiska problem i a?rsredovisningen.

SummaryThe purpose of this thesis is to examine what effect the IFRS 2 has on earnings, equity, financial strength and return on equity for listed Swedish companies with active stock option plans. The purpose is further to investigate the companies? attitudes towards IFRS 2 and to find out if companies tend to deviate from stock option plans due to the changed accounting rules. We also want to examine the view of IFRS 2 from an auditor?s perspective.We have used a deductive approach and a mix of quantitative and qualitative research methods with a view to get a completely clear picture within the field of study.

A group of two people, Jelena Durkan and Johan von Heideken, have worked together on an assignment from the company August Lundh AB. The company manufactures plastic products for all sizes of catering establishments. The basis for this thesis is a pre-study which shows that many of the users would be more drawn to the plates that the company manufactures, if there was a motif on the plates.This thesis will present the method of application for the motif that best benefits the company, with regard to the requirements placed on the motif, application method and the costs. The group found five relevant methods that were more carefully examined and compared to each other. Those are:Laser engraving, Hot-stamping, Injection molding, In-mould labeling and Pad-printing.The tools that have been used to solve this problem are: Requirement specification, QFD and OEE.

 Bakgrund: Sedan 1988 har alla svenska aktiebolag oavsett storlek varit tvungna att ha en kvalificerad revisor som granskar företagets räkenskaper. Idag är Sverige ett av två länder i EU som fortfarande har kvar revisionsplikten för små företag. Inom EU finns bestämmelser som medger medlemsländerna att undanta små företag från revisionsplikt. Utifrån undantagsbestämmelserna har en utredning gjorts i Sverige och ett lagförslag har lagts fram som innebär att 96,5 procent av alla företag i Sverige kan välja om de vill bli reviderade eller inte. Revisionspliktens vara eller inte vara har diskuterats flitigt i Sverige och studier har gjorts avseende vilken relation företagen har med revisorn, vilken nyttan är med revisionen och vilka faktorer som spelar in vid frivillig revision.

According to the basic values of the Swedish Trotting Association the horse and its welfare should always be held in highest consideration. One part of the animal welfare work in the organization is to ensure good horse management practices by controlling all active trainers through the local licensing committees situated at the Swedish racetracks. The Swedish Board of Agriculture stated that high quality animal welfare assurance programs used by the industry organizations can be used in the risk assessment of the official animal welfare control to make the official control work more effective and the ambition of the Swedish Trotting Association is to establish an animal welfare assurance program which may be approved by the Swedish Board of Agriculture. Racehorses are exposed to welfare hazards both in their management as well as during training and racing and factors like handling, training, feedstuff, stable environment, medication and the possibility to express natural behavior all affect the welfare of the horses. The aim of the project is to investigate and evaluate the animal welfare work performed by the licensing committees and to give advice on how to improve the industry?s animal welfare control.