On November 1st 2010 the obligatory audit was removed in Sweden for small companies. What factors influence such companies to have their financial reports audited, and what factors exert the strongest influence. Purpose: The authors would like to investigate factors that affect companies with voluntary audits in Skåne län to continue with the audit. The authors also wish to examine the factors that have the strongest impact on the choice to adopt auditing. Method: A quantitative study has been conducted in which aquestionnaire was sent to companies in Skåne Län Conclusion: The factors that affect smaller companies to continue with audit are as follows: Accounting quality, cost, creditors (loans), suppliers / customers, the tax office and distort competition.

In cooperation with the Gislaved company Lerocon AB [1], a separation module wasdesigned as a further supplement to the Module System. The aim of theprojectimplementation was that the separation module could be flexible enough to feed themetal pieces, screws, nuts and other items with large variations of size, appearance andmaterial composition. The module should also be Cost effective to manufacture.A separation module is a design which is ment to streamline the work in industries withautomation of the lineoperations. The module feeds the details such as screws, nuts, washersand pieces of metal in a continuous flow in which traps separate the details from each other.Traps may vary depending on the purpose and of the details that are fed. Perhaps it isimportant for the user that the detail-orientation is right after the separation module, whichmeans that all the pieces witch aren´t are fed back in return.For companies and industries in lineoperations that can be made more efficient withautomation, are production flow an important watchword.

AimThe Swedish government has allocated a milliard Swedish Crowns on the project ?Ett handslag med idrotten?, (A handshake with sports), to make it possible for more children to participate in sports. The project goes on for four years and my work is an evaluation of the projects that have received fundings from Gästriklans Idrottsförbund for the second year. One aim is to see how many pupils that have been involved with the projects and especially the numbers of pupils earlier not active in a sport club and the number of girls. It is interesting to see what?s in common in the sport clubs that have had a large number from those two groups.

This is an investigation of a mobile prefabrication factory´s competitiveness and profitability which also will result in a suggestion for a design of the factory. The mobile prefabrication factory is an idea of a new concept for production which is meant to be used in the manufacture of slab. The main intention with this concept is that by using a fast established prefabrication factory to produce elements near the construction site, thus avoiding transport from the factory to the building site. This means not only an environmental and economic gain, but also that you can avoid risking damage the elements which often occur during transportation. The contractor is owner of the mobile prefabrication factory and can thus avoid long waiting times and cyclicality.

Can landscape architecture be seen as an economical asset rather than as a cost? Can well designed outdoor environments affect real estate values? This study investigates the economical value of landscape architecture and its influence on real estate prices. Research results on the relation between landscape architecture and real estate values are here compiled together with a survey made among players on the Swedish real estate market of their attitudes towards the problem. This study shows that the players on the Swedish real estate market often are unaware of the economical effects of landscape architecture pointed out in the compiled research. The study also shows that to use this information in actual projects several steps need to be taken: better knowledge of the problem, more and better compilations of research results, effective channels to spread the compiled information, proper employment and implementation of the knowledge. Extended knowledge of the relation between landscape architecture and real estate values will result in new ways of making money on outdoor environments. This would in turn have consequences for how the real estate business treat outdoor environments and how landscape architects work. The study is divided into four main questions: 1: Is there a relation between good landscape architecture and real estate prices? 2: What is the view of the players on the real estate market in this matter? 3: Is there more knowledge, research and practical models at hand? 4: What future steps can be taken to broaden the knowledge and apply it to real situations?.

The purpose of this study is to get the cadastral procedure for condominiums to become more affordable. The aims of the study is to examine how the number of condominiums, the number of joint facilities and the number of joint property units that are formed in a condominium cadastral procedure in Sweden influences the cadastral procedure cost. To get an overall perspective the study also explores how the chosen forms of co-operation have worked out in association management.A condominium is a type of three-dimensional property unit, which may only contain one residence.  This form of property formation has been allowed in Sweden since 1 May 2009.  At the end of 2014 less than 1000 condominiums had been formed despite the legislator?s expectations for 3000-5000 condominiums a year. The property unit can have access to necessary facilities, not available within the property boundaries, by establishing joint facilities or form joint property units.

Denna uppsats utreder samspelet mellan politisk kultur och politisk ekonomi i Jordaniens politiska liberaliseringsprocess genom en litteraturstudie förankrad i kulturspecifik forskning. Det teoretiska huvudsyftet är att pröva Michael Ross teori om förhållandet mellan beskattning relativt offentlig service och politisk liberalisering, på en djupare nivå. Högre beskattning relativt offentlig service antas ge representation, politisk liberalisering och demokratisering. Vi kartlägger vilka kringliggande faktorer denna ekonomiska cost-benefit-modell fungerar tillsammans med.Vår slutsats är att den ekonomiska cost-benefit-modellen samspelar med en kulturell cost-benefit-modell. I Jordanien tillfredställde inte regimen befolkningens krav på subvention av exempelvis bränsle och basmatvaror.

I den här uppsatsen undersöks och utvärderas metoder för att beräkna indirekta socioekonomiska effekter till följd av transportinvesteringar. De projekt som ligger till grund för denna jämförelse finns på gemensam europeisk samt på nationell nivå. Projekten har använt sig antingen av kvantitativ analys, i form av multikriterieanalys alternativt cost-benefit analys, eller av kvalitativ analys, för att utvärdera effekterna. Slutsatserna består i att det är svårt att beräkna dessa effekter och att det därför är viktigt att metoden speglar den underliggande informationen. En verbal metod som speglar osäkerheten är ofta att föredra framför en metod som presenterar exakta monetära mått trots att den underliggande informationen är osäker..

As a result of increased energy prices more and more energy-efficient homes are coveted. An energy-efficient alternative is passive houses, which is characterized by an extremely well insulated building envelope that recovers the heat without the use of radiators or under floor heating. But a passive house requires a higher investment cost than a conventional building project, since it will require more construction materials, training of construction workers, greater land area, and long construction period. But the lower operating cost expects to pay back the higher cost of investment. We therefore question how profitable a passive house is in relation to houses built according to modern conventional building techniques.The aim of our study is to investigate the viability of passive houses compared to convent­ional houses.

The ammonia emissions are an environmental issue since they contribute to eutrophication. By far the largest source of ammonia emissions is manure from agriculture and should therefore be reduced. Loss of ammonia is not only negative for the environment but also to the farmer who loses nitrogen that could have been used by the crop. The focus of this study has been emissions from spreading slurry where the loss can vary widely depending on slurry-, soil-, and weather conditions. There are mainly two different ways to reduce the emissions. One is to inject or mix the slurry into the ground to avoid air contact. The other way is to use acid to reduce the pH in the slurry to a level between 5 and 6 where the equilibrium is so strongly pushed to NH4+ that hardly any NH3 can be lost.

The Swedish road transport sector relies almost completely on fossil fuels. In 2007, as much as 96 percent of the total sales of fuels was made up of petrol and diesel, while at the same time the share of total emissions of greenhouse gases in Sweden that came from road transports amounted to close to 30 per cent. Sweden is by no means worse off than any other European country in these respects. In order to address the questions of high oil dependence and CO2 emissions the European Commission has proposed a reinforcement of the legislative framework, with a 10 percent minimum for the market share of biofuels in 2020. Furthermore, the proposed target is binding for the member states, unlike the current voluntary target of 5.75 percent by 2010. More than doubling the usage of biofuels in only a bit more than a decade will most likely not be possible without policy interventions.

How to create a more effective filter for the dishwashers of tomorrow..

AbstractDigital media in general and social media in particular are becoming more and more important to businesses across the globe. It is an effective way to reach out to consumers and establish a good relationship with existing customers. Most companies today use digital media in order to market themselves and to establish good public relations. A lot of those companies have also realized the enormous marketing capabilities that social media provides. However, in spite of the plethora of possibilities that comes with social media it can also, in some cases, hinder the companies ? success.

This essay discusses the Laholm?s bay and its eutrofication problems. The question of issue is: Have the efforts to limit the eutrofication in the Laholm?s bay been effective? What is the local actor?s opinion whether the measures have been effective or not? What efforts have been made to prevent the leakage of nutrients from fields and forestland? The Laholm's bay is located in the south part of the Swedish west coast. The problem was noticed in the 1960´s by local fishermen that experienced a lack of catch.

Fuel wood is currently the third largest assortment from the forest in Sweden after pulpwood and lumber. Branches and tops i.e. logging residues are one of the assortments of fuel wood which is a common by-product after harvesting nowadays. The way to utilize, disintegrate and transport the logging residues varies between northern and southern Sweden. Branches and tops are collected throughout the year at appropriate stands, but are consumed mainly wintertime.