Kan trygghet skapas? Trygghetsfrågorna har fått ett allt större utrymme i debatten om staden. Forskningen och debatten är långt ifrån entydig och recepten på trygghet varierar kraftigt mellan olika länder. Grovt kan de förespråkade åtgärderna delas in i två läger: säkerhet och trygghet. ?Säkerhet? med framför allt situationell brottsprevention med den filosofin att skadegörelse, våld och stölder leder till otrygghet, vilket i sin tur leder till att människor inte vågar ta plats i det offentliga rummet.

Mycket har förändrats de senaste åren inom revisionsbranschen. Revisionsplikten har avskaffats för små- och medelstora företag, vilket lett till stora omställningar. Revisorerna är nu inte obligatoriska för dessa företag, vilket öppnar upp marknaden för redovisningskonsulter. Redovisningskonsulternas roll har blivit allt mer omfattande. Vissa källor menar även att revisorns och redovisningskonsultens roller kommer närma sig varandra mer och mer i framtiden.

The term Temporary places could be used to describe a wide range of shapes, functions and not least different time sets . In this thesis, however, the intention of temporality should be seen as the main definition regarding this subject. This thesis is based on a literature study and the aim is to explore temporary places, their values and their functions. Furthermore, the purpose is also to highlight temporary places as a method to be used by urban planners, in order to create more flexibility in the city planning of today. The thesis describes the underlying factors and conditions creating an increased interest in flexible planning. Furthermore, a number of tactics and applications are presented, all drawn from current research on the topic.

ABB Capacitors is looking to introduce LEAN within their organization. The purpose of this research is to suggest ways to improve the production planning in order to facilitate the company?s production processes. This should be done in accordance with the LEAN concept.Today, ABB will produce two of the customers? orders at the same time.

Today the internet has become a meeting place for people seeking advice and experience from other individuals. Internet also offers opportunities to send out information to large groups of people, which are at a geographical distance. A large increase of websites for parents has been seen in the recent years. On the largest Swedish website for parents, Familjeliv.se, approx. 40 000 posts are posted daily in the discussion forum.

The aim of this study is to make clear the conception ?Sustainable Urban Development? through an investigation dealing with how the sustainable goals are attained in today?s Swedish urban planning. And also try to clarify where and why sustainable development is failing or lacking. Besides that I have investigated how actors take position towards urban sustainability. The essay is based on a literature study about sustainable urban development and it?s changes through the time and place.

Detta kandidatarbete tar upp att det idag råder det stor brist på mindre bostäder, så kallade enboende. Boendeformen efterfrågas av framförallt fyrtiotalister som flyttar ifrån sina större hushåll till mindre samt nittiotalister som ska göra debut på bostadsmarknaden. För att lösa tillfälliga bostadsbrister och för att värna om en mångfald finns det idag en planeringsdoktrin som handlar om att blanda och förtäta bostadsområden. Dock är idéerna svåra att genomföra då detaljplanerna ofta är reglerade till att enbart uppfylla de syfte och behov som fanns under den tid då de upprättades. Genom en undersökning och ett tillämpat planförslag som arbetet innehåller, uppmärksammas att det behövs mer flexibla detaljplaner som medger och inte hindrar uppförandet av mindre bostäder. För oavsett om det föreligger ett allmänt intresse eller ej så hindrar idag planpraxis möjligheterna till detta.

The Swedish Tax Agency is a government authority whose mission is to collect taxes and fees for financing the public sector and welfare in Sweden. Under the last decade the tax gap in Sweden has been constant and small businesses with a max turnover of 25 millions Swedish crowns are the biggest group in the tax gap. In the government inquiry about abolishment of statutory audit for small businesses (2008) there has been laid some proposals that the Swedish Tax Agency should get new control tools and increased rights to control small businesses tax accounts. In the science some controversies exists about tax authority?s ability to get taxpayers to pay taxes and fees to the society through using deterrence and compellence control methods versus more service? This ground has guided us to our presentation of a problem: ?How the Swedish Tax Agency works with influencing small businesses behaviour through preventive actions and controls?? The purpose of this study is to research and understand how the Swedish Tax Agency works in their control activities to influence small businesses behaviours regarding taxes and fees.

Since January 1st 2008, companies have the opportunity to become certified by the new common customs system Authorized Economic Operator (AEO). This opportunity is presented so that authorities together with operators are trusted to ensure that it is the correct cargo that gets transported. Attends Healthcare AB (Attends) has decided to implement this certification. To qualify there are a number of criteria that needs to be met. The aim of this thesis is to verify if Attends can meet the required criteria.

This thesis is on the subject of different views on abortion. With a qualitative analysis of the family planning policy in China and interviews with four persons living in China I try to answer what abortion can mean in this context. I use the results from an earlier study of the antiabortion lobby pro-life and the last republican candidate Mitt Romney to compare how abortion is being constructed in different ways. Reproduction is in both USA and China, among other countries, a subject for regulation. Following thesis wish to explore how that is done and what consequences it brings.

If one looks at physical planning in Sweden today one can see that while talking about densification of existing development, reduced emissions and careful use of important land, urban sprawl is a fact with development of sheer residential districts in the urban edges and shopping malls in each and every municipality. As sustainable development is an essential goal for physical planning to strive towards, it is worth questioning if the direction of today?s planning will lead to the goal. A sustainable development can be seen as an obvious to goal aim at. In reality the aim means a hard and complex work.

This thesis is written at WSP management and investigates the practice of pre-project planning and feasibility studies at Swedish construction companies, through the study of the ongoing feasibility study of the mall Sturegallerian in Stockholm, and through interviews with experienced project managers in the construction industry. There is currently a big span in the way Swedish construction companies plan the pre-project phase and the aim of this thesis is to present a more generic and standardized way that helps minimize project risks and maximize efficiency and profit. The result is a generic model which can be used in pre-project planning. The model describes the phases in the preproject planning process and the activities that span these phases. Is also describes the categories of professions that need to participate in the preproject planning group and which activities that each profession executes. The other result is a list of factors that need to be considered for a well performed pre-project phase, as found during the interviews. Among others the thesis stresses the importance of involving the client as a key participant in the process.

It has become more common for organization to operate a lot of projects at the same time. These projects affect each other, either in way of resources or technical. Projects in a multi-project environment depend and affect each other, and in most cases they rival about resources, decision-makings and priority. To lead a project portfolio with several projects is a major challenge. The most common problems that occur are vague objective, unclear working conditions, resource shortage and problems of priority.

For a company to get the best possible profitability, requires financial planning. Budgeting isa common tool in financial planning. For operating lamb producers, a planning program suchas Agriwise is a good tool. Individual lamb producers may change certain standard figureswithin the planning program to better correspond with reality of the individual cases. In thisway, lamb producers may plan according to which revenues and costs they may expect thenext period.

Eftersom frågan om trygghet är en mycket viktig fråga som kopplas till demokrati och jämställdhet ? om allas rätt att få använda staden så som de önskar, utan att stanna inomhus på grund av rädsla ? så har i detta arbete undersökts vilka faktorer i den fysiska miljön som påverkar upplevelsen av trygghet. Arbetets fallstudie består av ett stråk i centrala Göteborg som har analyserats ur trygghetsaspekten. Genom intervjuer, platsbesök och en undersökning av litteraturoch myndigheters bild av trygghet, har en platsanalys gjorts och ett antal gestaltningsprinciper för utformning av tryggare stadsrum, tagits fram. Dessa har sedan applicerats på fallstudie-stråket för att visa hur känslan av trygghet skulle kunna höjas där. Efter detta arbetes genomförande har det kunnat konstateras att den fysiska miljön har ett påverkan på den upplevda tryggheten, samt att fysisk planering erbjuder ett antal verktyg för att öka trygghetsupplevelsen. Dock ligger en stor del av den upplevda tryggheten hos den enskilda individen och dess personliga bakgrund och erfarenheter..