The unheated greenhouse was originally a development from orangeries in the 1700th century and in 1930 and 1940 in blocks of greenhouses in the province of Scania. Today unheated greenhouses are used in permaculture, in the?eco villages? and in commercial culturing. Of the total Swedish commercial greenhouse area is today 8 % used as unheated greenhouses (SJV). This essay is based on the acceptance that unheated greenhouses will have a renaissance as production units. In the light of the today?s debate about energy ? and environment and the condition concerning this, the unheated greenhouse becomes an alternative. The purpose of this essay is to make an arguing synopsis about unheated greenhouses for using in acting as teacher, Consultant and inspirer and also for taking part of the acceptance as ?for? or ?against?. The information is based on literature studies and information gathered with the keywords unheated greenhouse, coolhouse, coldhouse, greenhouse, type of greenhouse, orangery, greenhouse cultur, swedish greenhouse culture and permaculture, data gathering through SCB/SJV and by interviews with persons in the garden branch. My conclusion is that the unheated greenhouse could have a renaissance as a production unit. In this context it is important to give cultivators of greenhouses with experiences of unheated greenhouses great possibilities to share their knowledge, and through education possibility to change attitudes concerning unheated greenhouses. .

This thesis aims to investigate what requirements companies have in order to achieve a successful legislative compliance control. The implementation of an environmental management system can help the company to structure their business and succeed with their environmental legislative compliance.Both small and medium sized businesses perceive that it is difficult and time consuming because the legislation can be difficult to interpret if you do not have the required knowledge. There are many companies that hire help in the form of Consultants who audit their compliance, but this leads to a risk that the company will be exposed when the knowledge does not remain in the company if the Consultant would cancel the cooperation. There are not so many tools today for businesses to obtain good legal compliance. The methods used are usually checklists included in the control program, and it costs a lot of resources to do everything needed.This study strives to deliver the expressed needs of the businesses.

This report is written in cooperation with Eskilstuna municipality public administration for urban planning. The reports purpose is to look into how other public authorities carry out public purchase of Consultants and entrepreneurs in the urban planning area. The goal is to come up with suggestions of how Eskilstuna municipality public administration for urban planning can improve its purchasing process in this field in order to minimize the risk where a Consultant or entrepreneur files an appeal against the decision of awarding a contract to another rival. The appeal can be filed to the county administrative court.The public administration for urban planning can do its purchases through the model of "lowest price" or "economically most favorable" for them. When using "economically most favorable", the department can value a number of soft parameters by giving them points and the offer which gets most points can be rewarded the right to sign a contract.

Background: Currently Sweden has the possibility to like other EU countries raise the limits of statutory audit, but have chosen significantly lower limits. The reform was adopted in 2010 and only applies to smaller companies and there is great pressure for the limits to rise in future. This would enable Swedish companies to compete on equal terms in Europe. Aim: The aim of our study is to investigate the impact of the removal of the statutory audit for smaller companies from audit and accounting bureaus perspective and also the possible impact if the limits were to rise. Furthermore we want to explore how the supplies of other financial services have developed as a result of this.

This bachelor thesis aims to analyse the effects of changes in management control systems following acquisitions, and deduce whether or not these effects are in line with the acquiring firm's objectives of the acquisition. Through a case study of technician Consultant firm Energo, acquired in 2010 by ÅF, the study assumes the perspective of the acquired firm. Data has been collected through in-depth interviews at Energo and ÅF and complemented by internal documents to enrich and validate specific facts and statements. Data was then arranged and analysed through Otley and Fierriera's (2009) framework Performance Management Systems to understand how management control systems were constituted before the acquisition, what changes were made following the acquisition, how this process was accomplished and how it was experienced, in order to come to conclusions about the effects of these changes. The study concludes that the changes in Energo's management control system following the integration with ÅF, had significant effects on the outcome of the acquisition, primarily as it led to a high rate of Energo's employees resigning.

In today?s larger companies internal auditing is a common concept. For about twenty years ago companies? use of internal auditing took a turn from having been something popular to becoming more notorious. In this thesis we examine what might have caused that turn, We do this by looking at the vision and way of working for about twenty years ago and how the view of the area is today.

Denna uppsats undersöker bemanningsföretagen och hur konsultcheferna arbetar för att tillgodose krav från kundföretag och omgivningen. Som en del av detta studeras även vilka krav som ställs på de uthyrda konsulterna och vad uppförandet har för betydelse inom bemanningsbranschen. De teoretiska utgångspunkterna som används i uppsatsen är dels nyinstitutionell teori och främst begreppet legitimitet, dels Hochschilds teori om emotional labor. Det insamlade empiriska materialet består av nio intervjuer med konsultchefer från fyra olika bemanningsföretag. Resultatet visar att konsultchefsarbetet präglas av rutiner och att det ställs krav på uppförande på den uthyrda personalen för att passa in i konsultrollen.

Socially Responsible Investments (SRI) and Active Ownership have become increasingly important concepts when it comes to the corporate governance of investors today. Institutional owners highlight the importance of engaging in dialogue, in their pursuit to influence the companies to become sustainable. However, stakeholders and academia are requesting more insight into the workings of these dialogues, concerning their purpose, design and function. This study attempts to increase the existing knowledge of dialogue as a tool for active engagement, used by institutional investors in Sweden. The performed study is based on interviews with five public and private Swedish institutional investors, an SRI Consultant firm as well as representatives from two NGOs.

Syftet med studien var att undersöka skillnader i krav, kontroll och socialt stöd (JDC-S) utifrån QPS Nordic mellan teknikkonsulter i små och stora företag inom samma verksamhetsområde samt skillnader i upplevd stressnivå utifrån Statshälsans basundersökning. Ytterligare ett syfte var att undersöka i vilken grad JDC-S predicerar stress samt vilken faktor som predicerar stress i högst grad. Resultatet visade signifikanta skillnader i samtliga skalor i JDC-S som kunde lokaliseras i inlärningskrav och kontroll av arbetstakt. Resultatet påvisade inga skillnader i fråga om företagsstorlek och stress där teknikkonsulter upplever stress relativt sällan. Detta motsäger tidigare studier om konsulter och stress, som visat att konsulter upplever stress i hög grad.

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.

I alla byggprojekt som behandlas är arkitekter och brandkonsulter två viktiga aktörer. Arkitekternas huvudsyfte är att ge människor ett gestaltningsmässigt intryck av en byggnad, men även att ge den ett praktiskt och tryggt användande. Brand-konsulternas roll är bland annat att hjälpa arkitekterna med den del som innefattar brandsäkerhet. Idag är samarbetet mellan arkitekter och brandkonsulter inte optimalt men det finns enkla förändringar som skulle effektivisera arbetsmetodiken.Detta examensarbete har resulterat i en lathund gällande brandprojektering som riktar sig till arkitekter. Lathunden baseras på kapitlet om brandskydd i Boverkets Byggregler (BBR), de omfattande handböckerna som används vid projektering samt statistik gällande de vanligaste problemen mellan aktörerna idag.

This thesis work has been carried out at the Consultant company Pöyry Sweden AB in Norrköping, whom performs the task for E.ON heating Sweden AB, Händelöverket in Norrköping. The report shows methods to manufacture slurry consisting of fly ash and water. The slurry shall be pumped into several former oil storage rock shelters that E.ON has put into operation for the specific purpose. The ash mixture also develops hydrogen gas in contact with water.The work has aimed to produce different suggestions of methods and equipment that can be used for the objective. Mixing method and security issues were in centre while working with the suggestions.

The usage possibilities of mobile platforms and smart phones are increasing rapidly as they provide support for better processors, sensors and communications capabilities. This has for many companies resulted in an increased interest to explore the possibilities of mobile platforms and how they can be integrated in various business areas. As the usage of mobile platforms in industrial applications is a new area, it is difficult for companies to estimate their potential, and what contributions the different platforms can give.This master thesis investigates the possibilities and limitations for the Consultant firm Combitech when integrating mobile platforms and handheld devices in industrial applications. This is accomplished through a comparison between the platforms and by considering the possible areas of use for the mobile platforms based on experiences from companies and research in the area.For a company with the intent to deliver services that use mobile platforms, it is important to be able to combine expertise and resources to effectively attract customers. The mobile platforms will, if applied right, give great possibilities in industrial applications as a cost-effective alternative for both hardware and software solutions for businesses, which provides an opportunity to sell services to both established and new clients.

The usage possibilities of mobile platforms and smart phones are increasing rapidly as they provide support for better processors, sensors and communications capabilities. This has for many companies resulted in an increased interest to explore the possibilities of mobile platforms and how they can be integrated in various business areas. As the usage of mobile platforms in industrial applications is a new area, it is difficult for companies to estimate their potential, and what contributions the different platforms can give.This master thesis investigates the possibilities and limitations for the Consultant firm Combitech when integrating mobile platforms and handheld devices in industrial applications. This is accomplished through a comparison between the platforms and by considering the possible areas of use for the mobile platforms based on experiences from companies and research in the area.For a company with the intent to deliver services that use mobile platforms, it is important to be able to combine expertise and resources to effectively attract customers. The mobile platforms will, if applied right, give great possibilities in industrial applications as a cost-effective alternative for both hardware and software solutions for businesses, which provides an opportunity to sell services to both established and new clients.

Tidigare forskning har undersökt effekterna av etiskt ledarskap på redovisningsbeslut och etiska riktlinjers allmänna påverkan, men vi saknar forskning kring variablernas gemensamma påverkan på redovisningsbeslut, vilket är syftet med detta arbete. Arbetet undersöker vilken effekt etiskt ledarskap och etiska riktlinjer har när en redovisningskonsult ställs inför en komplicerad redovisningsfråga. Variablerna undersöks både individuellt och tillsammans. En enkätundersökning genomfördes bland auktoriserade redovisningskonsulter i Sverige och 142 respondenter deltog. Studien tyder på att det finns ett gemensamt inflytande av etiskt ledarskap och etiska riktlinjer på etiskt laddade redovisningsbeslut.