In April 2008 an official report, SOU (2008:32), was presented. In that report it was suggestedthat the statutory audit for approximately 96 % of the Swedish companies was to be abolished.The report suggests that the new regulations should apply to all limited companies thatare below two of three limits that have been suggested: a) a balance-sheet total of 41,5 millionSEK; b) a net turnover of 83 million SEK or; c) less than 50 employees. The regulations aresuggested to come into force July 1, 2010. According to the Swedish laws that regulate thelimited companies, Aktiebolagslagen 10:11, should all limited companies regardless of sizehave an chartered accountant or otherwise approved. The purpose of the audit is to create atrust towards the figures that the company shows and also to act as an assurance towards thirdparties (Collis, 2003; Strenger et al, 2008).

In the growing concern for the state of the environment more tools are being integrated in the decision-making processes. Sweden actively makes use of environmental impact assessment (EIA), which is supposed to minimise negative impacts of a project, policy or plans on the environment. The EIA process in Sweden still requires certain improvements to be more efficient. In this study actor interaction was analysed with trust being the framework for analysis. The aim is to find out whether it is possible to use trust as a framework for analysis since trust research is very discipline dependent.

This study is primarily an account of my examination work in archival science which took place in the archive of Margareta Böttiger, the state epidemiologist at the Swedish Institute for Communicable Disease Control Stockholm. The records are from Böttigers period of work, mainly divided into three parts, polio, HIVS/AIDS and vaccination. Of these I have focused on polio with was the area she got renowned for. Moreover, owing to the uniqueness of the material this study has focused on the properties of the archive as a working-life archive which I propose as a special type of personal archive with unique attributes. To summarize, a working-life archive has in comparison with other personal archives a more fluid process of archiving where the profession is important, not the personal production of records.

Syftet med denna studie var att utifrån ett socialkonstruktionistiskt perspektiv och ett Foucault-inspirerat diskursanalytiskt ramverk visa på några av de sätt att tala om och förstå den bildterapeutiska processen som finns tillgängliga för och används av bildterapeuter. Syftet var även att beskriva hur dessa sätt att tala kan påverka bildterapeuter i det bildterapeutiska arbete de bedriver. Datainsamlingen genomfördes med semistrukturerade intervjuer med bildterapeuter. I resultatet lyftes tre distinkta sätt att tala om processen fram, som gav den tre olika innebörder. Dessa tre diskursiva konstruktioner framställde den bildterapeutiska processen som en blottläggande process, som en experimenterande process och som en reflekterande process.

This degree project has been carried out in cooperation with Enertech AB in Ljungby and is pilot study to automating all current manual soldering. The soldering process accounts for a large part of the processing cost in the production of a heat pump. The process is also a quality risk and has a major impact on the lifetime of the final product.The Main task of this project has been to evaluate automation of the soldering process, to develop automation solutions and a principle layout, to draw the design changes required for the automation and to calculate the supposed solution.This pilot study has resulted in a suggested automation solution using laser as a heat source for soldering. Calculations of the solution show that a automating a laser soldering cell is very profitable..

The aim of this study was to investigate emotions and emotion regulation of a downsizing in an industrial company. The sample consisted of persons who had experienced a downsizing but have kept the employment, within a same position or being transferred to another one. Data consisted of two focus group interviews, analysed by an inductive thematic analysis. The results have indicated that emotional reactions changed over time as well the emotional regulation did during the different phases. The groups differed in emotional reaction related to the time of decision regarding the retention of employment.

The  change that has occurred during the past few decades concerning the development of electronic records, information technology and the constantly increasing quantity of information, have confronted the archival discipline with new challenges. In the digital world, the concept of ?record? has changed from representing something lasting and physical to something much more abstract and transient. The way to approach archival description has also changed, from focusing on the static preservation of archival records, to documenting the transactions of organisations, and to clarify operational processes. The discussion about the general purpose of the archival discipline, and its place in a changing world, has led to a new approach to archival description.

Title: How does the buying decision process really function within e-commerce? - A qualitative study of consumer behavior when they consume on Internet.Institution: School of Economics, Linnaeus University, Va?xjo?.Course code: 2FE16E.Authors: Sara Hja?rne, Mathilda Perem, Ewelina Wallin.Tutor: Dan Halvarsson.Examiner: A?sa Devine.Key words: Buying decision process, purchase decision process need recognition, information search, evaluation, purchase decision, postpurchase behavior, consumer decision making, E-commerce, E- commerce channels, online shopping, online purchase, e-retail, internet shopping, electronic shopping, consumer behavior, online appereal shopping, social media, decision making, online retailing, website design, customer satisfaction, webshopping, perceived risk, convinience, price, online consumption behavior.Background: Buying decision process is a model that marketers use to get a better understanding of their customers and their behavior when purchasing a product. This process consists of five different steps; need recognition, information search, evaluation of alternatives, purchase decision and evaluation. Buying decision process has for a long time been an accepted model but scientists argue that the introduction of Internet as a channel for consumption has changed this process. The Internet has also led to a change of power in which customers today have greater influence, which greatly affects the buying decision process in e-commercePurpose: The purpose is to explore how consumers perceive their behavior when they consume through e-commerce.Research questions:How do consumers perceive the buying decision process they experience when they consume through e-commerce?How do consumers perceive different factors that are important to them when they consume through e-commerce?Methodology: Qualitative study, cross-sectional design, semi-structured interviews.Conclusion: This thesis shows that the traditional model of the buying decision process is not consistent with consumers' perception of how they are undergoing the process when applied to an e-commerce context.

This study aims to build a deeper understanding on how shareholder value is created in Private Equity investments, especially during the holding period. The study is a qualitative study of the buyout of the access security company Bewator AB made by the Swedish Private Equity firm EQT in 2002. The buyout became highly successful due to various reasons. The study draws the conclusion, contrary to popular belief, that Private Equity firms create value through taking a long term view on business developing rather than being short term value destroyers. Incentive alignment is another important factor..

Deposits can be formed in the paper machine due to sticky materials from wood and recycled paper. These deposits get stuck on process equipment and cause the product quality to deteriorate and the efficiency of the paper machine is reduced. The purpose of this thesis is to increase the understanding about deposits among machine operators, and to suggest methods that can be used to reduce the amount of deposits formed in Bravikens paper machines.To fulfill the purpose of the thesis a pre-study, a literature review and interviews with machine operators and production staff, were carried out. These methods led to the planning and creation of an education about deposits for machine operators.The education about deposits for machine operators consisted of an interactive lecture to introduce the subject of deposits and a subsequent discussion. This approach was chosen to give the machine operators the opportunity to discuss their work situation on the paper machines related to their new knowledge about deposits.

This study aims at examine what kind of interest the European Union (EU) have in promoting a democracy process in Eastern Europe. The study is a descriptive case study where the case Ukraine is used to draw general conclusions. The questions asked to pursue the aim are: why does the EU want to promote a democracy process in Ukraine, what kind of methods does the EU use  and why is Russia trying to prevent the EU-Ukraine development and instead supporting a Russia-Ukraine development. In this study an analytical model is created and used to analyze EU:s way in promoting democracy in Ukraine. The analyze model consists of six steps used to describe the general promotion of a democracy process and it?s applied in the empirical analysis.

Talented people are recognised as being the most important corporate resource over the next twenty years and a competitive compensation system is an important tool in attracting and retaining talent. Traditional pay systems are recognised as being neither cost effective nor motivating people to do more. Often these systems do not contribute to strategic objectives. This study outlines what constitutes an intelligent remuneration system that will enhance the mind value added by knowledge workers, reward knowledge creation, and contribute to organisational strategies..

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.

Purpose: This study`s purpose is to investigate the role of a business incubator in the strategic decision situations during the process of a new venture startup. It also aims to explore the methods and instruments the incubator and its advisers applies during the process.Methodology: This study is built on the basis of a hermeneutic approach with qualitative method and abductive design. The empirical material collected consist of interviews from two case studies and secondary data collection from different related sources.Theoretical perspective: The theory in the study consists of the elements of previous research on innovation processes and entrepreneurship. To analyze the data, models and theories related to decision making, incubation, process theories and organizational theories.Empirical foundation: The empirical material consists of interviews and data from two completed case studies. Additionally consist a relatively large part of the empirical data out of a comprehensive information retrieval from various secondary sources such as internet, newsletters and annual reports.Conclusion: The assay was able to detect not just one, but a variety of roles that the incubator occupies at different stages of the innovation process.

ABB I-R Waterjet Systems combines the robotics and motion expertise of ABB Flexible Automation with high-pressure intensifier/pumping technology from Ingersoll-Rand to provide and continue to develop innovative waterjet cutting systems for global markets. The purpose of this assignment is to develop a process water purifier. The purifier should be applicable as an option to ABB I-R?s production cell Cutting-Box. At first hand the process water should be purified well enough to let out in the municipal sewage system, but the ultimate solution is purifying the process water to the range that recycling is possible.