Background: Sweden has, since 1983, had a statutory audit for all joint-stock companies. However, according to EG?s fourth corporation directive, member countries can decide on their own if this applies for small joint-stock companies. An investigation was launched in the fall of 2006 to form an opinion on the importance of the audit reporting by law and what an abolishment of this rule would mean for small joint-stock companies. Critics are claiming that the cost of audit for small companies is exceeding the cause in these micro companies.Audit is regulated by Swedish translation (RS) of International Standards on Auditing (ISA) and is to be applied in all companies comprised by the statutory audit.

The purpose of this thesis is to try to understand, with the help of existing theories and empirical findings, the parameters which are of importance in the development of the pricing capability. We have used a qualitative and abductive methodology approach. The empirical findings have been collected via semi-structured interviews which we have conducted via personal and telephone interviews. Seeing pricing as a capability within the company our theoretical framework mainly consists of the resource-based view and an article explaining and given proof how pricing can be seen as a capability. We also describe the most used pricing strategy today within business-to-business companies, the cost plus strategy.

The master thesis, conducted at Metrima AB, concerns the development of a non-intrusivedistribution meter as a basis for individual tap water billing in apartments.The project is conducted in response to the market interest in individual tap water billing inapartments as an answer to environmental concerns regarding water consumption. Due to thehigh installation cost of traditional water meters, a new method of determining waterconsumption, without having to cut water pipes, is proposed.The proposed method distributes the total water consumption for an apartment complex toindividual apartments according to distribution meters, measuring water run-time, in eachapartment. The water run-time is estimated by measuring the water pipe?s outward vibrationsand temperature changes.A test environment was established and a prototype built, using a tilt- and vibration sensor forvibration sensing and a precision temperature sensor to measure temperature changes. As bothsensors work well in the test environment, further testing was done in 3 apartments for aduration of 5 days.

This work has been made in cooperation with the municipality of Eslöv and the inventory area is a part of the deepening of the municipality plan of east Eslöv. The aim of the work is to test the principle of balance in the overall planning. Later in the detailed planning process a more detailed calculation is made and a suggestion of suitable measures for compensation is made. Then the method with green area factors can be used. The goal is to balance the negative influence on the environment from the planned impacts to gain a sustainable development of the city. The principle of balance means that the one responsible for the development also has to compensate for the negative impacts on nature and landscape that comes with the development.

The purpose of my essay is on one hand to research and evaluate the measures that one intermediate school in Sweden, uses in order to prevent bullying and stop it in the event that one pupil happens to get bullied or harassed. In other words, I would like to show how that school is capable of creating a safe environment. Qualitative research is used to obtain these findings.On the other hand, I also wish to examine what pupils at the school think about these measures and how they perceive the attitudes of the school?s teachers and management regarding the prevention of bullying. In order to acquire this information quantitative research is used.The conclusions that I draw after conducting my research are as follows:1- Regarding the ?Anti ? bullying Performance Plan?, my essay shows that school teachers and management actively work in order to maintain a safe environment and as a result bullying is successfully prevented the school.

In this essay the morphing of the interstate relations in the post-World War II Western Europe is taken in to consideration in discussing how these relations were stabilized and consolidated through community cooperation to achieve a state of stable peace. It concludes that the early 1900's of Western Europe comes close to being conditioned by Herz's security dilemma and then continues to analyze the development from this state to one of stable peace. In this analysis pivotal features of the ECSC, EEC and the EC are being scrutinized through the use of Boulding's Stable Peace theory and developments of the very same, in separate case studies, in order to account for the Communities? influence on the peace process.In doing this, conclusions are drawn that external pressures can be very effective in creating an incentive to move beyond an initial state of conflicting self-images and that a stabilizing process has got to provide a long term solution in order to sustain a trustful relationship. In order to provide this long term solution the community cooperations suggests that locking in through institutionalization, harmonization, and the creation of a state of irrevocable interdependence are highly effective..

It gets more and more important for companies to get involved in Corporate Social Responsibility, CSR, when stakeholders now are more aware of the responsibility companies should take. Through their communication companies show how they take responsibility. Reflected by their goals by which they want to achieve acceptance and understanding through an open dialogue. The paper examines this issue. CSR is an abbreviation for Corporate Social Responsibility which is engagement in responsibility for companies and organisations.

If Swedish companies are to compete with companies in low-cost countries they have to achieve a more efficient production. The purpose of Total Productivity Maintenance (TPM) is to increase the company's profitability by increasing the productivity. TPM is a method that involves all employees and aims to prevent failures in order to increase the availability of existing equipment.The aim of this paper is to evaluate the implementation process of TPM and give recommendations for the further implementation process. The conclusion and the analysis are based on a case study done at a production department at ABB Cewe-Controls facilities in Nyköping. The case study consists mainly of qualitative data from participation observations, surveys and interviews.Commitment of the management is a key factor in the implementation process of TPM.

Sensory marketingAn effective instrument for libraries? We are living in a world of constant communication and information and because of that, marketing in general seem to have no distinctive effect. Consumers become overwhelmed by all the advertising messages. Due to this, it is clear that organizations like libraries must create a deeper and more personal connection to increase user satisfaction and foster the use of services, among both users and potential users. One way to achieve this is to make use of all the emotional elements of a product or a service.

The energy consumption in the sectors of residential and public buildings is 40 % of the total energy consumption in Sweden. The main part, 85 %, of the energy use in these sectors is for operation of the buildings. The rest is used in the building process. When energy-efficiency measures are taken the energy use during the operation time decreases and the fraction of energy consumption during the building time increases. This project is carried out in cooperation with JM AB and concerns the energy use during the building time of production of blocks of flats at the building site.The main part of the electricity that is used during the production of apartment buildings goes into the heating of portacabins and illumination of the building during the construction phase.

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?.

There is always a need for more effective ways to store energy in order to reduce the human impact on the environment. One step on the way can be the use of flywheels as kinetic energy storage devices. Low frictional losses are essential for a flywheel to be effective. To minimize these losses active magnetic bearings (AMB) can be used to keep the shaft centered instead of the more conventional ball-bearings. AMBs use actuators and a fast control system that needs correct and noise-free measurement data of the shaft position and the current in the actuators to work properly.This thesis explains the process of constructing power electronics and a current measurement system for active magnetic bearings (AMB).

 Bachelor thesis within Business AdministrationTitle: Effective estate managementAuthor: Joacim StåhlPatrik StyrbjörnTutor: Gunnar WramsbyDate: 2008-06-05Subject terms: Estate management, efficiency, key figure, good examples, manager, real estate Abstract:Background: Concerning the global economy and the picture given in real estate business that efficiency and profitability are needed to survive is it intresting to study and search for good example to reach an effective and profitable estate management.Purpose: The purpose of the thesis is to describe the work of real estate concern to reach efficiency and profitability from the owner/manager perspective.Method: Through qualitative interviews with eight respondents in four different real estate concerns describe good examples on effective estate management and with this fulfil the purpose of this essay. Two interviews per company were made, one at the company and one over phone to reach better security concerning the answers.Theory: The theory is divided in to four mainparts were the first two explains estate management and financial control. Thereafter comes an impression concerning efficiency and how efficiency is secured in estate mangement from a theoratical perspective.Empiri: This part of the essay is about the interviews made and through them show how real estate concern works with efficiency by focusing on good examples in which the companys find themself efficient.Analysis: Comparing the theories and the empirical research to analys and try to describe efficient estate management.Conclusions: Efficient estate management is about controlling the costs and especially about the opreating costs. Important to reach operative efficiency is therefore to continuosly follow up the costs and to do readings every month. To compose and continuosly work with budget and action plans for each estate is important in order to reach efficiency in the management of estates.

Today there are a big need for a system that delivers overview of all available units for different municipalities and shipping- and security companies due to the increasing requirements for efficiency. The purpose with this graduation thesis is to find out which systems that is suitable to use while developing cost-effective software for positioning and to produce a prototype for such solution.This assignment has been done at the request of PocketMobile Communications AB. PocketMobile is a company that are specialized on delivering modern mobile software solutions and systems to companies with their own vehicle fleet or mobile workers.This master thesis can be split into two separate parts, the theoretic- and the practical part.The theoretic part includes producing a number of functional requirements in cooperation with PocketMobile and comparing the available systems against the function requirements.The practical part deal with the development of a prototype that demonstrates the software recommended. The development tools that best matched the functionality requirements when the selection was made in May 2007 were Map24 and OpenLayers. The system that was selected to use while developing the prototype was Map24, because this product matches all of the requirements and it is also suited for professional usage regarding support, scalability and reliability.

This report is a thesis for collegeengineering program in structuralengineering at Uppsala University andwas commissioned by the Swedishcontractor Svevia. The study aims toprovide an overview of the mostbeneficial bridge material from bothenvironmental and economic point ofview.The life-cycle analysis covers onlycarbon dioxide emissions, since it isthe most spoken of in today?s climateagenda. Furthermore, this study aims tohighlight which parts, of the systemboundary, that contributes to greatercarbon emissions for the wood- and theconcrete bridge.The life-cycle cost analysis wascalculated with a lifespan of 40 yearsand covers the basic cost of investment,operating and maintenance, anddecommissioning costs.The analyzed constructions in this studyare existing projects that are almostcompleted. Both bridges were designed tohandle loads up to 60 tons.