Syfte Syftet med den här uppsatsen är att beskriva och analysera hur revisionen av företag påverkas då företaget har genomfört en outsourcing av delar eller hela sin redovisning till ett bolag, inom koncernen, i utlandet. Genom att studera ett företag, som genomfört denna form av outsourcing, samt att undersöka de fyra stora revisionsbolagens erfarenheter på området, ämnar uppsatsen uppfylla detta syfte. Metod Denna studie grundar sig på den kvalitativa metoden. En illustrationsstudie samt en flerfallstudie har genomförts tillsammans med semistrukturerade intervjuer. Valet av våra intervjuobjekt vid flerfallsstudien grundar sig i företagens storlek.

To distribute goods to customers in urban areas is necessary to support the economic and social development in the cities, but has consequences that affect both residents of cities as well as the environment. The environmental effects of these types of transport involves not only the emissions of various pollutants, but also an increased noise level inside the cities. Many companies and organizations are working hard to change the distribution pattern to streamline transport in the urban area, while environmental impact is reduced. This is in line with what is called the City Logistics. The purpose of this thesis is to create a method for describing and measuring a given transport solution in order to compare it with an altered transport solution to achieve a more sustainable development.

Title: Shall I, shall I not? ? A study of how the intention to engage in entrepreneurial behaviour in Norrbotten is influenced by the financial support from the Structural Funds and the establishment of Ikea in the city of Haparanda. Author: Erica Carlson Tutor: Professor Carin Holmquist/ Docent Monica Lindgren Purpose:The purpose of this thesis is to study what aspects that cause the intention to start a company. Therefore this thesis will look at two different situations, the Structural Funds and the establishment of Ikea in Norrbotten, to try to find out if and how these two situations affect the intention among potential entrepreneurs to engage in entrepreneurial behaviour. Method: A qualitative method is used, since this thesis aims at getting an understanding of a specific phenomena; the intention to entrepreneurial behaviour.

The company Bergteamet, Boliden, Sweden, is installing ventilation shafts of the Garpenberg mine. For such work a platform is needed which you can stand on and work from. The Shaft Reinforcement Team at Bergteamet performs the installation work and is the sponsor of the platform. The project described in this report is performed at the department MEC, Mining Equipment Construction, which has been given the task to design and construct the platform, customized for the current shaft. After this the platform is manufactured and inspected at the workshop at Bergteamet.The design work was carried out as follows:- After an initial meeting a requirement specification was worked out, describing the problem and previous experiences of platforms and requirements for the design and equipment.- A concept sketch was developed with consideration of surrounding factors.- A constructed 3D model was presented along with the choice of materials.

Forskningsfråga:  Vad kan komma att karaktärisera köpcentrum i framtiden?Syfte: Syftet med denna uppsats är att med avseende på såväl nutid som framtid analysera på vilket sätt arbetet inom köpcentrum är inriktat för att stärka varumärket, klargöra sinnenas betydelse för köpcentrum och tydliggöra hur köpcentrum förhåller sig till konkurrensen från olika typer av handelsplatser.Metod: I denna uppsats har en kvalitativ forskningsmetod antagits. Uppsatsen har en abduktiv ansats. Vi har intervjuat sex personer med anknytning till ämnet. Urvalet var ett såkallat bekvämlighetsurval och intervjuerna semistrukturerade.Resultat, slutsatser: Det första syftet besvarades med hjälp av att presentera hur varumärkesbyggandet ser ut för köpcentrum och andra viktiga aspekter till detta.

This case study, ?The sense of place in a courtyard in Gothenburg?, examines whether the city planners? vision correspond to the residents? perception regarding the sense of place and the physical environment in a courtyard in Gothenburg. By carrying out a questionnaire survey, the inhabitants? perception has been explicated, which we have then compared to the total vision for the design of the courtyard that we have gathered from doing interviews with the planning executive, the developer and the landscape architect as well as reviewing the development plan. The study has shown that the vision coincides relatively well with the residents? perception, but it differenciates when it comes to social aspects.

As a small and land scarce country, effective waste management is ofoutmost importance in Singapore. In this study the production of biogasthrough anaerobic digestion from the organic fraction of municipal solidwaste (OFMSW) was compared to incineration of the waste. At the momentalmost all of the OFMSW in Singapore is incinerated. Three differentscenarios were compared to the reference scenario (incineration): one with alarge scale biogas plant that can treat half of all OFMSW in Singapore, onewith a medium scale biogas plant about 15 times smaller than the large oneand one with a small scale biogas plant that can treat waste from e.g. ashopping center or a food center.By using life cycle assessment (LCA) the different scenarios were comparedin terms of global warming potential (GWP), acidification, eutrophication,energy use and land use.

This paper is a thorough review of my internship, during which I designed infographics at Grafiskt Center, SVT, Stockholm. The purpose has been to find out what guidelines and policies SVT has regarding infographics while producing infographics in a professional environment. In addition, I present the daily routine at SVT and the tools used during the work process. Furthermore, the paper contains a reflection of my work effort during the internship as well as thoughts on how I adjusted to the guidelines in question. Finally, the essay treats some examples of infographics which I produced during my time at SVT..

Syftet med uppsatsen är att undersöka förutsättningarna för ett samarbete mellan de interna intressenterna i en stads varumärkningsprocess.Utifrån uppsatsens syfte har en kvalitativ undersökning genomförts i form av sju intervjuer med intressenter inom den varumärkesbyggande processen i Södertälje. Vetenskapliga teorier med inriktning på främst varumärkning av städer och samarbeten har används vid analys av den inhämtade informationen.De slutsatser vi har dragit i denna uppsats är att samarbete som strategi är möjlig men att denna kan inneha sina begränsningar när en stad skall varumärkas. Genom att undersöka den varumärkesbyggande processen i Södertälje har vi uppmärksammat den komplexitet som föreligger hos varumärkning av en plats med flera intressenter. Förutsättningarna för ett samarbete mellan de interna intressenterna inom turism- och besöksnäringen i Södertälje anser vi vara möjligt genom engagemang, delat ansvar och kommunikation. Vi anser dock att det ur ett större perspektiv, då en hel stad skall inkluderas, kan uppstå motsättningar om näringar som inte kände en naturlig roll att deltaga skall inkluderas i den varumärkesbyggande processen..

The aim of this study was to understand how social workers deal with honour-related violence, with special focus on the processing from sheltered housing. Our qualitative interviews with social workers that work with this kind of problems show that there are both obstacles and opportunities in the processing from sheltered housing. On the negative side are the loneliness, the shame and the guilt that the girls may experience when they need to leave their families. The social services can both be an obstacles and an opportunity. When the girls need to create a new life in a new city they have a lot of opportunities and in the same time it is hard to get to know new friends when you don´t know the city or have much money.

The purpose of this essay is to investigate how four companies in Värmland, Sweden, are working strategically with their brands. This is a qualitative method in which we have used a combination of interviews and literature review in order to investigate the link between brands and the Karlstad region.Even though there is a huge interest in brands, there are only a few companies who can describe clearly what their own brand represents. This probably due to the fact that the brand is still regarded as a tactical tool, rather than as a strategic one. Because of this we find it very interesting to investigate how organizations in Värmland think about this issue. Are brands regarded as a strategic resource, and how strong is the link between their brands and the region?The result indicate that organizations are working strategically with their brands, but they can still get better.

Syfte: Undersöka möjliga metoder till att finna matglädje vid ätstörningar samt undersöka hur användbara dessa metoder kan vara för människor med ätstörningar både i och utanför behandling.Bakgrund: Ätstörningar är ett växande folkhälsoproblem och ett område där det krävs mer uppmärksamhet och forskning för att öka förståelsen och kunskapen av ätstörningar, samt även för att kunna öka förebyggandet och behandling av dessa sjukdomar. Denna uppsats inriktar sig på ätstörningar och matglädje. Det är oerhört viktigt att hitta glädjen för mat när man har en ätstörning för att kunna nå ett friskare liv och ett friskare tänkesätt kring mat och sin egen kropp. Denna uppsats har undersökt möjliga metoder som kan användas för att hjälpa människor med ätstörningar att finna matglädje. En studie har genomförts på Capio Anorexi Center i Malmö som fokuserade på hur personalen arbetar för att hjälpa patienter att finna glädje för mat under behandling, samt hur de arbetar för att förmedla mat på ett positivt sätt för sina patienter.Metod: Litteraturstudier genomfördes både innan och efter undersökningen på Capio Anorexi Center.

The purpose of this work is to study a circulation project in Enköping municipality, where the society?s rest products are used to make beneficial products. In Enköping the rest products from waste treatment plants and private sewers are used to fertilize and irrigate Salix plantations that later are harvested and burned at the local combined heating and power plant, ENA Energy AB, to produce electricity and heat. Possibilities to apply this kind of project ona municipality in Russia are also explored.Guryevsk municipality in Kaliningrad region was chosen since there is a need to improve energy systems and reduce emissions to water and air. This municipality strives to become environmentally friendly.

The aim of this master?s thesis is to examine the discourses aboutthe future of Malmö City Library expressed by the chief librariansSven Nilsson and Elsebeth Tank. Furthermore, our intention is tostudy the relation between the two. The questions posed in thestudy are: how does chief librarian Sven Nilsson express the futureof Malmö public library between 1989-1997? How does chieflibrarian Elsebeth Tank express the future of Malmö City Librarybetween 2008-2010? How does Sven Nilsson?s and ElsebethTank?s thoughts and visions of the future correlate?Our theoretical and methodical building ground is in the discourseanalytical field, with Ernesto Laclau?s and Chantal Mouffe?stheories about discourse and society, as startingpoint.

This essay is about security and safety in the city. More precisely it is concerned about the role of the institutions that aims to raise the perceived security and safety and their understanding of these concepts. I study two of the municipality's project in this field in the city of Malmö. Documents concerning these projects are analysed with a discourse analysis inspired by Chantal Mouffe and Ernesto Laclau as well as Michel Foucault. The two projects consist of one discourse each; the surveillance discourse and the discourse about meetings.