The purpose of the set of regulations as regards to accounting and auditing within the Union, is primarily to ensure a high quality of the large public companies financial reporting and hence protect the capital market investors. As the set of regulations also applies to the small companies, these are burdened by administrative costs that are disproportionate. To increase the competitiveness of the European companies, the European council has stated that it is essential to reduce the companies? administrative costs. The main principle is that all companies are under an obligation to statutory audit, however Member States may make audit exemptions for small companies.

In 2010, Airwatergreen AB started testing their new technology, the Airwaterwell, an atmospherical water generator of their own design that is running on solar heat, with a production capacity of three litres of water per day and m2. The purpose was to focus on foreign aid organizations as main purchasers for project investments towards rural communities in developing countries that suffer from lack of, or compromised quality of drinking water. In order to further understand if this technology would bring a positive impact in the developing countries, the company contacted the Swedish University of Agriculture for a socio-economic study of the Airwaterwells? potential. The authors elected Cost benefit analysis as the appropriate method for conducting the study and India became the study region because of its many problems with water related issues such as diseases as well as insufficient water supply for households. The regions that this study is based on are Gujarat, Haryana and Uttar Pradesh given their differences in income, health situation and poverty rate.

Prescribed burning was commonly used for site preparation in Sweden to establish new forests until the 1960?s, when mechanical scarification was introduced. During recent decades the interest in prescribed burnings has increased again, mainly due to certifications of forestry stating that 5% of the regeneration areas should be burned on dry and mesic soils. The objective of the study was to evaluate actual influence of prescribed burning compared to other site preparation on stand stem density, growth parameters and tree damages for Scots pine (Pinus sylvestris L.) after direct seeding and planting. The study also attempts to simulate growth until first thinning.

The competition for Norway spruce pulp wood in Central Sweden increases, forcing the supply-structure of Holmen to face two important challenges. Firstly, it is of the outmost strategically importance to secure the long-term supply of Norway spruce pulp wood to the industries. Secondly, Holmen desires to increase the obtainable volume of Norway spruce pulp wood. This would enable the company to choose volumes in the lower price-segments and thereby decrease the dependency of costly marginal volumes. As this work shows, one part in managing these challenges could be to lower the quality standards concerning root rot (Heterobasidium annosum). Facts presented in the work shows that: 1. Technically, the TMP-industry of Braviken can handle a much more rotted pulp wood than that used today, although the cost of refinement increases.

AbstractThe purpose of project is to study the possibility for Borås Energy & Environment to build and run a commercial ethanol production facility in Borås. The project also studies the technology for the production of ethanol using renewable energy, e.g. lignocelluloses with focus on two processes, svag-syra hydrolyse and enzymatic hydrolyse. The technology of the process is based of hydrolysation of biomass (hemicelluloses and cellulose) to sugar and extract it to ethanol. These two techniques will compare with each other to determine which of them that it?s more suitable for ethanol production.

The municipality of Enköping is presently working out a new layout plan for the town of Enköping and new residences are planned in the harbour area. Because of these plans, the municipal energy company ENA Energi may have to move its location from the harbour to another part of the city.The aim of this degree project is to investigate the possibility of building a new CHP plant in another area of Enköping. The future demand on district heating and infrastructure at the new location have been projected. A new CHP plant has been dimensioned and economic analyses concerning the project have been made.Results show that the future demand of district heating in Enköping will differ a little from the present needs. In 2030, the district heating production is expected to be c.

During the 1970?s the interest for quality management and the concept of quality costs increased considerably. Business leaders noticed that there was a great potential for reducing costs of poor quality. Since up to 10-30% of a company?s total turnover may consist of poor quality costs some consider them as an unexploited goldmine.

The purpose of this report is to survey Swedex AB?s production costs and to gather all info into a manageable calculation tool. This was made by time and motion studies, interviews of the personnel. All factors were gathered into an Excel chart.The calculation was made according to an additional-charge-method that was considered to satisfy Swedex AB?s goal.

Jämfört med andra branscher har fastighetsmarknaden låg avkastning på totala tillgångar, de utnyttjar istället en hävstångsstrategi för att skapa mer effektiv utväxling på eget kapital. Det finns många riskvariabler kopplat till fastighetsbranschen och flera sätt att differentiera sig från den osystematiska risken. De kommunala fastighetsbolagen har en finansieringskälla Kommuninvest, som enbart vänder sig till allmännyttiga bolag och inte privata aktörer.Syftet med uppsatsen är att historiskt analysera hur risk och avkastning genererats av kommunala och privata fastighetsbolag. Metoden är kvantitativ, kombinerat med en deduktiv metod och som har en förklarande ansats.Utifrån teori har vi formulerat tre hypoteser för att undersöka om vi kan finna indikatorer på hur kommunala och privata fastighetsbolag skiljer sig till från varandra. För att genomföra undersökningen har uppsatsen utgått från en kvantitativ metod och statistiska test har gjorts för att kunna analysera utfallen.Resultaten indikerar på att det finns en signifikant skillnad mellan kommunala och privata fastighetsbolag i två av hypoteserna.

Based on an analytical overview of post-Communist civil society development in Russia, the present thesis attempts a critical discussion of general civil society theory from the perspective of its relevance for the case study in question. The text consists of three closely interconnected, mutually reinforcing parts. In the first part, major issues of current civil society research are being thematically presented and discussed. The second part concerns itself with the case study as such. It is divided into two parts, one dealing with the relations between state and civil society in Russia, the other with civil society and the individual.

In order for construction projects to be completed within the specified time limit while at the same time be financially sustainable it requires thorough preparation and an extensive planning. Most essential is the groundwork and the design that determines the project's progress. There are many aspects to consider in order to avoid inconveniences such as delay, litigation, unexpected cost etcetera. If mistakes are made in an early stage it is very likely that the error will follow the process and become an expensive correction cost towards the later part of the project. In other words, it is expensive to rectify defects later on.

Title: Besparingar inom Barn- och utbildningsnämnden.Seminar date: 29th of May 2009Course: Degree thesis in Business Administration, bachelor thesisAuthors: Amela Smajlovic and Sten SundfeltAdvisor: Leif HolmbergPurpose: Our purpose is to explain the cost-saving process that many municipality organisations face because of the global financial crisis.Limitations: We have limited our study to the municipality of Landskrona and Kristianstad.Method: Our study has a qualitative approach. By using open interviews we have been able to get an open dialog with our respondents.Theory: We have compared with different theories, such as Rombach?s budget-theory and Wildavsky?s role theory.Empirics: The material is based on interviews and conversations with key figures in different levels of the organisations in Landskrona and Kristianstad.Conclusions: The success of a cost-saving process depends on the engagement, awareness and how inclined to changes the persons in the organisations are. Has everybody the willingness to take responsibility fore the organisation and the changes that the surrounding world claims?.

Introduction/Background: Economic evaluations help decision-makers to make informed decisions regarding resource allocation. Information generated from CEA can support evaluations of a new intervention with current praxis. The evaluations also provide information as to whether an intervention is cost-effective, both in economic terms and in health gains. Objective: The aim of this thesis is to investigate the use of economic evaluations in public health, with a focus on CEA. Use of economic evaluations is regarded as both a method for evaluation and as support for informed decisions.

Domestic weekly magazines in Sweden are characterized by an emphasis on practical editorial material such as cooking recipes and knitting patterns, and also contain a comparatively large share of reader material. This makes it possible to study the readers through texts produced by themselves. The aim of this study of columns of readers' tips on domestic work is to analyze how readers embody a specific femininity centered around the woman as responsible for the home, in the sense of everyday maintenance as well as aesthetic development. The author defines this femininity as "home maker". The theoretical framework for the analysis is the sociological theory of Pierre Bourdieu, and Jonathan Potter's and Margaret Wetherell's model of interpretive repertoire is also used where modality is discussed.

The agricultural sector is characterized by larger crop farms and more extensive livestockproduction. The efficiency improvement is partly a result from a stronger competition in theglobal market. The agricultural products need to be produced at a lower cost than competitorsin order to survive as a farmer. The solution is larger firms that benefit from economies ofscale. This brings large investments that create a greater need for leverage and closer relationto the credit agency.