The use of chainsaws in both private forestry and commercial companies is highly associated with personal injuries and accidents with deadly outcome. As a result to this, a driver?s license for chainsaws was presented in the year 2005. To get the license you have to attend a course given by the Swedish Forest Agency or one of several private educators. This study is an evaluation of one course given by the Swedish Forest Agency in Uppsala.

Auditing has long existed and it was in 1899 that the first Swedish organization for accountants SRS, Swedish Audit Society, was created and in 1923 that FAR, Association of Chartered Accountants, was formed. It was after the Kreuger crash in the 1930s that authorized auditors had their breakthrough. After the crash the accounting profession has endured fierce criticism when the audit was flawed and it was during this period that authorized auditors became more widespread, the concept was developed independently and the importance of auditor independence became evident.We have in our paper therefore chosen to focus on auditor independence and to make that it requires the independence to relate to something. Therefore we have chosen to focus on the interaction between the auditor and the client. To explain what independence means we have used the analysis model, the expectation gap and communication, and explain what the audit entails and what tasks the auditor has.

The expectation gap is the definition of the differences between what the interests expects from the auditor and what the auditor delivers. A number of studies have been done regarding the expectation gap and generally they point at the existence of an expectation gap.In our paper we want to discover and see how strategies are used in the process to reduce the expectation gap from three levels. The levels we treat are auditors, audit bureaus and the profession. We have chosen to examine the strategies used by the three levels to reduce the expectation gap to following interest groups, owners, management/board of directors, and creditors.The purpose with our paper is to create understanding about how auditors, audit bureaus and the profession use strategies in the process to reduce the expectation gap.With existing theories as ground we have construed and developed our own theory about which thinkable strategies the three levels can use.We have interviewed auditors, representatives from bureaus and a spokesman for the profession. In the examination we have used telephone interviews with questions based on our operationalization.

The Swedish Transport Agency has for a long time collected data on a monthly basis for different variables that are used to make predictions, short projections as well as longer projections. They have used SAS for producing statistical models in air transport. The model with the largest value of coefficient of determination is the method that has been used for a long time. The Swedish Transport Agency felt it was time for an evaluation of their models and methods of how projections is estimated, they would also explore the possibilities to use different, completely new models for forecasting air travel. This Bachelor thesis examines how the Holt-Winters method does compare with SARIMA, error terms such as RMSE, MAPE, R2, AIC and BIC  will be compared between the methods. The results which have been produced showing that there may be a risk that the Holt-Winters models adepts a bit too well in a few variables in which Holt-Winters method has been adapted.

iProspect is a global digital marketing agency and work primarily with search marketing. They were the first search engine marketing agency in the world when the company started up 1996 in Boston, Massachusetts, and the first in Sweden to offer services in search marketing after establishing themselves on the Swedish market the following year. iProspect can be found in the södermalm office in south central Stockholm. They are a comprehensive agency within search and offer everything from search engine optimization and sponsored links to advertising on social media. They?re goal is to lead developments in search marketing and to keep ahead of competition.

The objective of this project was to develop the visual identityof Halleluja, a brand new booking agency representing approximatelytwenty minor artists within a wide range of contemporarymusic styles.The outcome has been applied to business cards and awebsite yet to be produced. To attract the audience and differentiateitself from other booking companies, Halleluja featuresa minimalist design that speaks of dedication, breadth ofgenres and exclusive taste. Although my sketches have beenapproved by Lars Olsson and Erik Sundfeldt, the co-foundersof Halleluja, I have had the privilege of working quite freely andstarting from scratch, since there was no earlier work done onthe company.Some of the issues I have faced during my process wasabout finding the right tone of voice in type and colour, ordealing with the semantics of the corporate name (meaning»praise the Lord«). I?ve also been struggling to come to termswith my own self-censorship and my slighly suspicious view onbranding..

The purpose of the study was to investigate how inventories of suspected polluted areas as a part of the planned control of existing companies cab be designed in order to achieve as great effect as possible. The study was conducted in cooperation with Piteå municipality. An analysis of regional inventory projects, local municipal strategies and a pilot study in Piteå was conducted. The experience from both the regional projects and the pilot study was that in order to achieve an effective control a number of factors were inportant: an efficient selection of companies, a good dialogue between the controlling agency and the companies, sufficient resources, education of municipal inspectors and guidance for decisionmaking. Another inportant result was that the municipal planning can prevent an efficient inventory if the control of city development projects is allowed to take time from the planned control.

This study focuses on the booking agencies in Sweden and their point of view on the reality with a focal point from the mass media perspective, which says that they have become rather wealthy because of the changes within the music business. The mass media describes the booking agencies situation as golden because of the economical and technological changes that more or less have paralysed the record industry. The study is performed with a qualitative approach and is based on interviews with relevant individuals from eight different Swedish booking agencies. These individuals have been chosen to match as many different segments in the booking agency business as possible. On account of the qualitative approach it is difficult to generalize the conclusion of the study.

The usage of temporary work agencies services is increasing in the Swedish labour market and it has also caused some problems. There have been cases where employers have been accused to circumvent the preferential right to reinstatement by using temporary agency workers rather than rehire preference eligible employees during labour need.The purpose of this thesis is to describe, analyse and enhance the understanding of the preferential rights to reinstatement and study when hiring of temporary agency workers, during the period when there is preference eligible former employees, is permitted. The method being used in this thesis has been applied with particular attention to the directives, laws, legislative history and doctrine.The preferential rights to reinstatement in 25-27 §§ of the Employment Protection Act is a protection which states that the employer has to hire employees or former dismissed employees during increased labour needs. The purpose of this right is that an employer should not be able to terminate an employee due to redundancy and then later hire new employees. An employee is entitled to the preferential right as he/she meets the criteria of the Employment Protection Act.

This study seeks to outline the reason why public limited firms choose to bear the cost of auditing despite the annulation of legal requirements. The aim is to provide an overview and a better understanding of the decisions made by such firms. My research work focuses solely on the dentistry branch. Relevant data has been collected through interviews and adequate scientific theories are implemented to canvas and analyse the reality of auditing for public limited firms working with dental services.The background knowledge contains historical aspects and the importance of audit obligations together with the fact that the law no longer regulates these conditions. To begin with, the regulations were institutionalised in order to prevent financial and fiscal criminality and offence, in public limited companies.

Environmental issues is now taking a growing place in society and to ensure that companies meet public expectations and do their part in working towards a sustainable development, environmental management system is said to be an effective tool (Almgren & Brorson, 2009).This case study has examined a company's environmental management system in order to find strengths and weaknesses within the ISO 14001 system. The work was carried out using interviews, document reviews and analyzes in which the three main concepts control the report ; "daily work", "audit" and "environmental aspects".The results shows that the daily work looks different depending on where you are; in the production or at the office. The audit examined all documents related to the environmental management system and the study showed that the biggest strengths was the commitment and waste handling while areas such as environmental goals and management review needed improvement. As a result of the deficiencies identified, suggestions for improvements was proposed. The investigation of the routine of the environmental aspects showed an incomplete routine where the red wire from identification to evaluation was missing.

This dissertation is carried out on behalf of Two i Sverige AB. Two is a consulting agency which primarily works with the development of homepages. The company has several of its complete applications written in ASP e.g. the development of homepages. At the agency they have seen benefit migrating these applications from ASP to the more flexible environment ASP.NET.

Förtroende är ett mångfacetterat begrepp och har många referensramar. Det går att skilja påförtroende till text, transaktion och förtroende ur ett socialt perspektiv, som kommunikationoch ömsesidig interaktion. Revision är inte bara en granskningsprocess, utan en mänskligaktivitet som ska bygga på samspel med användare av redovisnings information, därmed blirrevisionen en etisk handling som måste bygga på förtroende. För att erhålla förtroende måsterevisorn bemöta de förväntningar som finns på dem idag. Näringslivets utveckling samtförändringar i omvärlden har skapat behov av utveckling och förändring i revisorns funktion,vilket har bidragit till förväntningar från nya intressegrupper och samhället i stort.

 The aim and scope of this study is to describe the coordination of joint efforts concerning chemicals and hazardous substances in the Baltic Sea region, between the Swedish Chemicals Agency (KemI) and the land-based pollution group of the Helsinki Commission (HELCOM LAND). Based on the description of the coordination, the second aim is to discuss the consequences for the Swedish Chemicals Agency in its policy shaping work towards a nontoxic environment. A qualitative and descriptive case study method is used for this purpose. Theories of coordination and achievement-inducing criteria for environmental goals are applied to the case. Components and related processes of coordination are applied to the descriptive part of the study, whilst the achievement-inducing criteria are applied in the discussion.

Sambandet mellan samhällsutvecklingen och de växande miljöproblemen kom i slutet av 1980-talet att få en allt mer framskjuten roll på den politiska agendan i Sverige. I och med att energianvändningen står för en stor del av miljöproblemen har allt fler kommit att inse vikten av att uppnå en hållbar situation för energianvändandet. För att se hur arbetet mot en hållbar energianvändning fortskrider har International Atomic Energy Agency (IAEA) tagit fram en modell för detta. Studiens övergripande syfte har varit att analysera huruvida Sverige går mot en mer hållbar energianvändning med hjälp av IAEA:s indikatorer. Teorin i studien har baserats på grundläggande miljöekonomiska resonemang.