Construction projects are generally designed as a general contract or a complete contract. In a general contract the commercial contract that is being used is AB 04 and related advice and instructions, AMA AF 07. In AB 04 there is an insurance requirement that stipulates that the contractor shall take all risks and liability insurance for the contract where the client must be co-insured.Construction law is almost exclusively regulated by the various standard contracts, one of those is AB 04. The Construction Contracts Committe is an organization that has published the standard contracts in this area of law and also the advice and instructions to help the parties to understand the agreements. The insurance requirement occurs in an area of law that is complex and the meaning of the concept is not entirely clear, nor which of the parties? interests and responsibilities that are covered by the types of insurances that are provided by the insurance requirement.

As the title reveals this is a study of female college students alcohol habits in Kalmar,Sweden. During the spring of 2012 a total of 118 female students at Linnaeus universityanswered a survey about their alcohol habits. The survey reveled that as many as 67%percent of the answering female students (according to Audit) have risky drinking habits.The drinking habits are explained using Albert Banduras social learning theory in contextto the Scandinavian drinking pattern. The study concludes that female alcohol habits needeven further research. Furthermore the study shows that student initiation have an impacton the female drinking habits and that expectations of that students drink are to some extentimportant to the development of hazardous drinking habits..

Uppsatsens syfte och tema var att undersöka cykelrelaterat företagande utifrån ettschumpeterianskt synsätt. Metoden var longitudinell och materialet utgick både frånuppgifter från Sveriges Handelskalender 1889/90 ? 1965 och annan litteratur.Undersökningen följde Lennart Schöns referenscykel för historiska förlopp. Cykelnkunde kategoriseras som en konsumtionsvara i utvecklingsblocket för transporter.Materialet visade hur cykeln som innovation fick ett mycket snabbt spridningsförloppi Sverige. Den introducerades av några få entreprenörer, som följdes av en hel svärmav tillverkare - imitatörer.

Aim/Objective: The purpose of this paper is to investigate and analyze the early effects that could arise between entrepreneurs and lenders in connection with the auditing requirement, which has now been abolished. Through, empirical data identify the impact from the credit provider?s perspective and small business perspective and then make an overall assessment.Method:The authors are to achieve the purpose for this thesis through the use of both primary and secondary data. Primary data gathered through interviews and secondary data in the form of earlier thesis as well as articles.Result and conclusion: Banks have not prepared for the change in connection with the abolition of the audit requirement. Lenders look at repayment ability as the most important aspect of giving credit.

Syftet med studien var att undersöka sambandet mellan de fem personlighetsdimensionerna; neuroticism, extraversion, öppenhet, sympatiskhet och samvetsgrannhet, och om de kan predicera vuxnas alkoholkonsumtion och alkoholrelaterade problem i ett svenskt urval. En webbenkät skickades till ett urval av anställda inom socialförvaltningen i Stockholms Län. Resultaten tyder på ett negativt samband mellan öppenhet och frekvensen av högkonsumtion av alkohol samt alkoholrelaterade problem. De indikerar vidare ett positivt samband mellan extraversion och kvantiteten av alkoholkonsumtionen vid ett typiskt tillfälle man dricker alkohol samt frekvensen av högkonsumtion av alkohol..

Svenskt Rockarkiv is an organization located in Hultsfred, Sweden. Its goal is to collect and document the history of Swedish rock music. The archive contains several types of documentation, such as audio recordings, photographs, posters, video recordings and books representing Swedish rock music history. In order to store information about the audio recordings in the archive, Svenskt Rockarkiv uses a SQL Server 2000 database and a client application written in Microsoft.NET C# and Windows Forms. The purpose of this degree project is to audit the database and windows client, since the organization has needs of new functionality.

Background: Media has for a long time been reporting about the audit industry, often focusing on so-called auditing scandals. Economic journalism has grown stronger, the corporations are given more and more power in society and the public interest is increasing. We intend to examine how mass media affects the expectations gap and how the auditing firms operate strengthening the society?s confidence in the industry after mass medial exploitation. We also want to investigate whether the relatively new phenomenon social media is affecting the auditing firms and industry?s external communication, as well as what consequences negative publicity may have for the individual auditor.Aim: The aim of the study is to create an understanding of the audit industry?s relation to the media as well as to describe and analyze how mass media?s coverage is affecting the audit industry, auditing firms as well as the individual auditor.

Syftet med uppsatsen är att öppna upp en diskussion kring frågan om huruvida ett företags pris- och outputstrategi och tillväxt påverkas av eller påverkar kapitalstrukturen i samma företag.Vi har utifrån en deduktiv ansats använt oss av både kvalitativ samt kvantitativ data.Vi har valt följande begrepp och teorier för att förklara sambanden mellan kapitalstruktur och strategi: Aggressiv och defensiv strategi, konservativ och offensiv strategi samt Limited liability, Predatory behaviour och Investment effect theory.Vi har genom kvantitativ data samlat in sekundärdata från respektive företags hemsida samt från deras årsredovisningar. Genom kvalitativa metoder har vi samlat in primärdata i form av telefonintervjuer.Våra resultat tyder på att det kan finnas ett samband mellan kapitalstrukturen och de aspekter av strategi som vi valt att undersöka. Dock kan vi inte dra några generella slutsatser då vår population är alltför liten. Vissa av de teorier som vi har byggt vår uppsats på behöver utvecklas för att passa på ett tillfredsställande sätt till detta problem..

The main issue: On the basis of the authors problem discussion has following questions came along: how will the closed companies be affected by a abolishing of demand on auditing? How could the abolishing of demand on auditing in Denmark and England relate to Swedish possible abolishing of auditing?Purpose: The purpose of this paper is to examine and describe how closed companies stand to abolishing of demand on auditing and which affects they think they will get.Method: The authors have chosen to use a qualitative method. With open questions can give space for discussions, which can give the authors better understanding. The empirical material consists of eight different closed companies. The subordinate data were collected before the interview occasion, this because to develop the interview questions.Conclusion: The authors has come to a conclusion that larger the closed company is, the more of them will keep audit.

Asset management in insurance companies differs from conventional asset management to the extent that respect has to be taken to both assets and the commitments the insurance company has towards its customers. A model that has proven to fit well regarding the matching of assets and liabilities is the Asset Liability Management Model (ALM model). In addition to the matching in the balance sheet, the ALM model can be used in a company's work with strategic portfolio allocation by applying it as a basis for analyzing investment strategies with expected risk and return. From this, the ALM model also becomes relevant for calculating key figures according to the legal framework Solvens II which includes laws and regulations regarding the demands on economical strength (solvens) of insurance companies.Hence, the goal of this masters thesis has been to, on behalf of Bliwa Livförsäkring, create an ALM model to support the asset management department of Bliwa in their work with defining a credible way of analyzing the future risk and return of Bliwa's asset portfolio and insurance undertakings.The ALM model generally consist of four submodels, the scenario model, the liability model, the asset model and the company model, where the scenario model often is named as the core of the ALM model. The course of action has been to develop these submodels individually, with focus on the scenario model.

Since 1983 Sweden has a general audit obligation for joint-stock companies. At this moment the Government has issued an investigation concerning the subject. The purpose of this paper is to examine what effects an abolition of the audit obligation for small joint-stock companies can have on the Swedish tax department regarding economic crime. An angel on the report is to examine how the tax department uses adverse auditor?s reports.

The Swedish Forestry Research Institute implemented an experiment which began in the year 1979 in a by moose browse damaged area in Sweden. An audit in 2014 of the moose browsing study called ?Furudalsförsöket? is the underlay to the study's results. By comparing Scots pine stands development in relation to known damage obtained thereby gives the understanding of how browsing affects the short and long terms impacts of Scots pines quality and volume production. The results of this year's audit reveal that the standing volumes in the undamaged and damaged areas represent a significant difference. The number and volume of the ingrown trees constitute a larger proportion of the areas that have been heavily browsed. It also proves once again that that all damage classes had a downward trend, which means that the damage is concealed with time.

Today every organization is committed to some kind of environmental scanning in order to get necessary knowledge of the world around them. The acquisition, organization and storage of information in combination with a strategic use, is today an important factor for a successful organisation in any sector of our society.In this Master thesis I have studied how an organisation such as The Confederation of Swedish Enterprise (Svenskt Näringsliv) handles its information resources. I have also looked at the flow of information within the organization. The Confederation of Swedish Enterprise is Sweden?s largest business federation representing 50 member organizations and 55 000 member companies.

The demands of environmental effects in today?s companies have been increasing more andmore. To be able to withstand customers, cooperatives and government demands the ISO14001 certification should not be neglected.In January 2007 the general management of SAS decided to introduce an environmentalmanagement system for SAS Tech. The work which has been carried out is a part of thecertification process of ISO 14001 which will be completed by the end of year 2009.The aim is to create auditroutines for the company in order to be able audit ISO 14001standard internally which is a demand to get certified and to keep the certification in thefuture. A schedule has been done which audits different part of the standard at every auditduring one year.

Banker är enligt lag tvungna att göra en bedömning av företags återbetalningsförmåga vid kreditgivning. Redovisningsinformation är en viktig bedömningsgrund vid kreditgivning och kvalitén på informationen är avgörande för beslut gällande utlåning. Det är revisorns uppgift att genom granskning kvalitetssäkra ett företags redovisning och förvaltning och resultatet av detta lämnas i en revisionsberättelse. Revisionsberättelsen är den enda offentliga rapport som revisorn lämnar och därmed den som intressenterna kan ta del av. Syftet med denna studie är att undersöka vilken betydelse revisionsberättelsen har för bankerna vid kreditgivning till företag.