The purpose of our essay is to study the institutional-, demographic and accounting theoretical factors that influence an organisations actuarial commitment.The research was performed through a web based survey, with complimentary telephone interviews, directed to companies listed on Stockholm Stock Exchange A- and O-list on the 30 of November, 2003.Our data was analysed with a Median test, Kolomogorov-Smirnov test, T-test and a Mann-Whitney test. The purpose of the Mann-Whitney test was the low number of respondents that took part in the research. The Kolomogorov-Smirnov test was done to determine whether the population variances was equal or not. The data showed that organisations with a majority of female employees assume a lower salary increase, and a higher average age than other companies with a male majority. Only 2 of 11 hypothesis can be accepted as temporary truths but several other visible relations are indicated in our research, but can not be statistically proved.We think that the major problem with our is the time it was performed.

The production costs have steadily increased within the construction industry during the 21st century. Voices are raised meaning that the construction industry is too unsuccessful in making the production more efficient and to develop it?s way of working. One way to deal with the production costs is to minimise the waste, with waste meaning activities that doesn?t add value to the finished product.

This master?s thesis investigates the technology and security awareness associated with wireless networks (WLAN). It has been stated by the media and theories that many wireless networks are unprotected. This has sparked an interest to investigate the phenomenon in the Jonkoping region. The study is based on the following research questions:- What security weaknesses are present with the WLAN-technology and how can these be avoided?- How does the wireless infrastructure in the Jonkoping region look like?- Why do companies implement the WLAN-technology?- Are the companies aware of the risks involved with WLAN?We conducted this study in three steps; the first step was to hack a wireless network in a controlled environment in order to investigate the weaknesses of the commonly used security measures.

Lime Hempcrete consists of lime, water and hemp and creates an insulating, sound-absorbing, lightweight and environmentally friendly material that can be used in wall, roof and floor structures (Bevan & Woolley 2008). This construction method is not yet developed in Sweden as there has been a ban on the cultivation of the hemp plant. This ban on the cultivation of hemp was removed in 2003, when the material got a boost. You can use it in many different ways and not just in the construction industry (Ahlsten, 2010).In this study we have investigated the possibility to produce prefabricated wall elements of LHC. We have also studied its mechanical properties and dehydration time.

On 1 January 2005, IFRS (International Financial Reporting Standards)was mandatory for all listed companies within the European Union. The introduction is to create a transparent and consistent reporting. Mainly to provide companies, investors and financiers the same access to world capital markets. Since the introduction of IFRS, the goodwill value is determined by annual impairment tests. If an impairment of goodwill is a fact the goodwill decreases in value.

The purpose of this paper is to study how Swedish CFOs perceive that the requirement for companies to issue quarterly reports affect business operations in the company. The fact that it is regulations on the Stockholm Stock Exchange, and not the law, that requires companies to issue quarterly reports makes Sweden unique in Europe. The paper is based on interviews with CFOs from 32 companies quoted on the Stockholm Stock Exchange. The major finding in the study is that a majority of the CFOs perceive that the pressure for short term results, created by quarterly reports, affect their work and the investment decisions made in the company. Also CFOs feel that the market over interprets the information given in quarterly reports.

This thesis examines and measures differences in effciency between L1- and L2 language use for solving referential problems. Quantitative measures used in the study were time and error frequency. Qualitative measures, such as how the tasks and the participants own performance were experienced, were measured by an post interview and two questionaires. Two different tasks, a sorting task and a construction task, in which each informant was given the role as a constructor or instructor, were used for data gathering. A total of 20 dyads, divided in two language groups (English and Swedish) participated in the study.

AbstractInterest in the subject appeared from real events. We seemed to discern a trend in society. Wehave noted that the amount of social enterprises to a greater extent is formed in Sweden.Companies like GodEl, Postkodslotteriet and DEM Collective are typical illustrations ofcompanies included in the category of social enterprise. It seemed as socially profiledcompanies is the new generation companies. The purpose of this essay is to make aninventory of possible competitive advantages that arise from social branding.

Freedom of establishment statutes that restriction of citizens within the EU can not occur. A citizen should be free to establish themselves in a Member State and not be hindered if they choose to leave the State. "Citizens" also includes legal persons such as companies. Legislations in Member States which prevents the freedom of establishment shall be prohibited. When a company chooses to merge across borders and thus cease to be a Swedish company, the Swedish rules for exit taxation applies.

Purpose: The main purpose of the thesis is to examine the consequences of applying IAS40 on the Swedish real estate companies? annual reports. How does its application affect the companies? stockholders? capital and how do the companies solve the problems that occur due to the application of this standard.Method: The authors use both the qualitative and quantitative approaches to process the thesis. The primary data comprises of hard data in form of annual reports and the secondary data consists of the soft data as direct interviews and email interviews.Theory: There aren?t any theories on the subject.

This Degree project summarizes how it is to work in the CAD program Revit Architecture. This was done because AQ Arkitekter in Eskilstuna is interested in how Revit works. Especially compared to AutoCad which is the software they are using today. Will their work become more efficient with the new software?The starting point was to find out how it is to work with Revit when you only used AutoCAD Architecture before.

There is an ongoing process where the free market within the European Union is expanding, partly through the incorporation of new member states, partly through the signing of association agreements with nearby countries and regions. When trade barriers are removed in different ways more companies consider an internationalization of the company. However, the procedure of the internationalization of companies is a rather new and unexplored area in the context of research. The focus of this study is therefore to examine how a few companies situated in Sweden, has proceeded while searching for knowledge during the internationalization process. Data has been collected through interviews that have been balanced with information from Internet and other sources.

Stenebergs sockerbruk is a large log-timber construction, purpose built as a sugar refinery in 1739 and is one of Sweden's oldest industrial buildings constructed entirely out of wood. Despite receiving the status of a listed building (in Swedish: Byggnadsminne) in 1977, there exists today a surprisingly low amount of documentation of the building itself. In order to enhance the existing and lacking building documentation, this case study aims to shed light on the building's log-timber built frame, focusing on how it was constructed, how the long lengths of its walls were handled and what type of joinery and tools were used. A thorough investigation of the building is conducted on site, followed by gathering of information which is then presented through text and illustrations. The findings indicate the orientation of timbers, location of joints and scarfs as well as tool marks which together contribute to the forming of a basis of understanding of the building's construction..

Sammanfattning Syfte:Syftet med vår undersökning var att skapa förståelse för hur företag arbetar med etiska och moraliska frågor i samband med ekonomistyrning. Metod:Vår undersökning har gjorts i tre svenska företag genom personliga intervjuer med personer i chefs- eller ledarposition på varje företag. Den insamlade empirin har sedan sammanställts och analyserats genom att jämföra den med vårt teoriavsnitt. Slutsats:Vi har kommit fram till fyra punkter som enligt vår undersökning är centrala för arbetet med etiska och moraliska frågor i de företag vi undersökt. Dessa är värderingar, förståelse, ledarskap och företaget. Abstract Purpose:Our purpose was to clarify how companies work with ethical matters in relation to its management control system. Method:Our thesis has been prepared at three Swedish companies where we have completed personal interviews with people in management or leading positions in each of the companies. The collected data was analyzed and compared to the different theories presented in our theory chapter. Result:We have found four central elements, which according to our research are central for the work with ethical matters in the companies we have researched. They are values, understanding, leadership and the company itself..

This Degree project summarizes how it is to work in the CAD program Revit Architecture. This was done because AQ Arkitekter in Eskilstuna is interested in how Revit works. Especially compared to AutoCad which is the software they are using today. Will their work become more efficient with the new software?The starting point was to find out how it is to work with Revit when you only used AutoCAD Architecture before.