Background for the research problems: Small companies are very important for the economic stability and development, something which the economic crises in recent years have underlined. Therefore it?s important to minimize administrative costs for smaller companies and also in other ways facilitate their further development. For these reasons accounting has been simplified and auditing abolished for smaller companies in many countries. In Sweden auditing for small companies was abolished nearly three years ago.

Syfte: I november år 2010 avskaffas revisionsplikten i Sverige för mindre företag. Med den utgångspunkten grundar sig studien i att studera och identifiera de nya förutsättningarna på revisionsmarknaden efter att revisionsplikten avskaffats.Metod: Uppsatsen är inriktad i ett kvalitativt perspektiv. Empirin som samlats in via personliga intervjuer utgår från teori om revisionspliktens avskaffande, från Europanivå till den svenska lagen, för att sedan mynna ut i en analys och en slutsats.Resultat & slutsats: Undersökningen påvisar att såväl större som mindre revisionsbyråer har haft kundförluster, men bara i enstaka fall och har inte påverkat byråerna i någon större utsträckning. Studien är för tidigt ute för att se någon radikal förändring. .

If you have access to wood, a wood burning boiler is a cheap way to heat your home, but it is certainly not the most convenient option. Wood requires many operations and management, which takes time. One way to reduce this workload is to have a modern boiler with automatic ignition. Enertech/CTC has a desire to create an accessory with automatic ignition to a modern wood burning boiler. Today there is no boiler on the market that can ignite firewood automatically without the introduction of paper and sticks.

This thesis is about a part of the marquetrytechnique, scorching. Scorching is made by heating up something, put a veneer into the heated substance and make a controlled burning. This technique is old but still used today and have according to me great potential for development. In my work I wanted to give the scorching greater room then I earlier have seen. I wanted the scorching to be the dominant ingredient for a decorative element in a piece of furniture or an interior.

This thesis concerns an energy audit of a food industry. The company's business consists of boiling and peeling shrimps, and producing mayonnaise-based salads. This type of work involves energy-intensive processes, such as steam generation, compression of air and refrigeration of large spaces. These needs are supplied with electricity. Furthermore, the industry is a major consumer of district heating, particularly for heating the supply air in the ventilation system.

With background in the rapidly growing need to find solutions for sustainable energy production and the increasing interest for wind power, this report was written. With take-off point from the wind power plant Big Glenn, which has been built in the harbour of Gothenburg, a model of the adjacent power grid has been created in Simulink/SimPowerSystems. Parameters for the power grid and its components has been provided by Göteborg Energi Nät, that has also been the supplier of measurement data of produced power, the power need from loads in the vicinity, voltage levels, current values and also the variation of power factor at the wind power plant.The SimPowerSystems model has been used to perform simulations of power flow in the grid. These simulated values have then been compared to the measured values to verify the functionality of the model. Further, the model has been used to perform simulations of a grid fault, which causes a voltage drop.

Abstract Over the years the consciousness of risk has grown. It?s hard to influence risks, therefore there are guidelines stating that significant risk must be included in the annual report. This paper is a case study; the purpose was to examine how four Swedish listed companies chose to disclose their internal and external risks. Risk is initially described in general sense and then it figures to what constitutes an economic risk.Through a case study of four Swedish listed companies? annual reports we have, through qualitative methods found how the companies chose to disclosure their risks.

This report describes a study aimed at uncovering flaws and finding potential improvements from when the modelling tool EAAT is used in conjunction with the modelling language CySeMoL. The study was performed by developing a framework and applying it on CySeMoL and EAAT in real life context networks.The framework was developed in order to increase the number of flaws uncovered as well as gather potential improvements to both EAAT and CySeMoL. The basis of the framework is a modified version of the Quality in use model from ISO/IEC 25010:2011 standard. Upon the characteristics and sub characteristics of this modified model different values for measuring usability where attached. The purpose of these values is to measure usability from the perspectives of both creating and interpreting models.

This report is written for a consultant networking company with the purpose to review the development ofthe company's remote connections from a user friendly and security perspective.This includes an investigation of the possibilities to consolidate existing authentication methods foraccessing customers. The problem lies in the amount of methods being used. Through case study wefound that smart cards, SMS-service, software and hardware tokens exist.The only method feasible from a security perspective is smart cards. Since the method is not commonlyused by the company's customers a standardization of it would be counterproductive.Also, the purpose of this report is to investigate how the ongoing internal development of the remoteconnection will affect the company's clients. Within this framework we have also verified a designsuggestion.We interpret, after the completion of the case study, that the internal development of the remoteconnection is marginally affected by legal perspectives.

The aim of this project has been to raise the production efficiency of Daliff Precision Engineering through reduced transportation time and a more standardized manufacturing process. The problem has upraised because of a big and diversified product flora without any standard products and with just small batches ordered. The report also tries to show the work procedure with general analytical methods and be an example of how a similar problem can be resolved. The transportation time is being proposed to be reduced through a change in the layout of the factory. By moving a few manual machines, dispatch and burring to more efficient locations, the total transportation time will be reduced by 55 %.

This report describes my degree project. For my degree project I made a demo for a game idea that I've developed, and implemented for use with Xbox 360. The idea was about converting the feeling and gameplay of old 2D side-scrolling platform games into 3D, viewed from a first-person perspective. The Xbox 360 version of the demo was also submitted for the game competition Swedish Game Awards. In the report, I explain this idea more extensive, what software I used to implement it, and how I implemented it. Finally, at the end I clarify the results and discuss fulfilled tasks and future improvements.

Bakgrund: De stora redovisningsskandalerna inom bolag som Enron, Worldcom och Palarmat var startskottet för den epidemi som sedan kom att spela en stor roll vid förbättrandet av bolagsstyrningen bland aktiebolag världen över. Kraven på bolagen ökade att informationen som släpptes var tillförlitlig och fullständig. För att säkerställa detta togs svensk kod för bolagsstyrning fram som ett komplement till lagstiftningen berörande aktiebolag. Koden kräver ingen obligatorisk tillämpning i att implementera funktionerna utan har som krav att bolagen ska göra ett aktivt ställningsantagande vid inrättande av funktionerna i koden. En uppmärksammad punkt i koden är 7.4 där bolagen måste beskriva i sina årsredovisningar huruvida de anser sig behöva en granskningsfunktion även kallad internrevision eller inte.Syfte: Syftet med rapporten är att skapa en förståelse för vilka motiv de svenska bolagen med en omsättning över 3 miljarder kronor har haft när de valde att inte följa internrevisionsfunktionen.

Uppsala like many other Swedish cities is affected by heavy housing shortage, in terms of too few existing flats and residents within the city limits. Every semester thousands of new students are facing the same problems of finding themselves adequate accommodation. The waiting lists for flats and student-dorms are getting longer for each year, and the situation is just getting worse. Simultaneously, Uppsala?s ambition is to increase its population and expand as a Swedish metropolitan, according to the Swedish governmental environment goals. This paper investigates and analyses the possibilities of expanding a city?s population by building high-rise buildings.

This is a master thesis from Uppsala University in collaboration with B Locket AB (more known as www.blocket.se). B Locket AB is a large ad-company from Sweden, located in Stockholm.Search engines on the market today are becoming more and more complex. When they were first introduced, they only had one function and that was to produce search results containing the string that the user had typed. Today, users want it to be able to spellcheck, produce more results and sort search results on specific fields as well. Preferably, all these features should not affect the performance as a whole.The reason to why these demands have come up is that users are getting more and more used to internet services as a whole and they want everything to be as easy as possible.The user ability has become a substantially more important area in the computer industry and this needs to be taken into account when it comes to B Locket AB and its search engine.

This is a technical report about cement stabilization in general and the stabilizationprocess during the construction of a warehouse in Halmstad, Sweden in particular and iswritten at the section for economy and technology at Halmstad University incollaboration with NCC Anläggning.NCC encountered variations in compression strength in the stabilized material on the firstwarehouse that they constructed for the company Biltema. In our report we used thestabilization process of the second warehouse for the same company as a reference todetermine what could be done to get a more homogeneous result for future projects.We also looked in to what testing method is the most suitable to determine the result ofthe stabilization.After interviews with people involved in the process and visits on the work site we havecome to the conclusion that the most probable cause to the variations in compressionstrength is segregation in the ballast material. This segregation can occur in severaldifferent occasions in the process such as during the production, transportation andhandling on the work site.Other causes for the variation can be improper compaction, overlapping stabilization insome places and different duration of hardening of the samples that are tested.The best way to do in situ test of the stabilized material is to do seismic investigations asthose are non-destructive tests in comparison to taking core samples and you can discoverany cracks or air bubbles in the material..