Problem: After several corporate scandals concerning accounting around the world a discussion concerning corporate governance arose. The public demanded greater insight and better corporate governance in public companies. The discussions led to the development of codes of corporate governance, codes such as the Sarbanes Oxley Act, the Combined Code and the Swedish Code of Corporate Governance. The Swedish code is a clarifying of the Swedish law, a codification of praxis and in some cases an increase in the demands on reporting of information from the companies.Purpose: The purpose of the thesis is to describe what effects the Swedish Code of Corporate Governance has had on the content of annual reports of listed companies and if different types of companies have been affected in different ways.Method: The investigation was conducted using both qualitative and quantitative methods. Through a preliminary study knowledge about the subject was gathered.

The need for roundwood transport capacity vary throughout the year. The need during a period is influenced mainly by the volume transported the period, the number of days during which transport can be carried out, seasonal variations in road conditions and the weight of the roundwood, and the origin of the wood (private forest owners/ forest companies). The need for transport capacity generally increase during the winter and in spring, after thawing. Lack of logging trucks combined with a lack of drivers for these trucks make it hard to hire extra help during periods of increased transport capacity needs. It is also very expensive to keep logging trucks for use only during these periods. In this thesis, two new concepts based on the partial transport by truck tractors have been examined, to find out the possibility for increased performance and flexibility.

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.

Hälsobokslutet är ett relativt nytt begrepp som härstammar från flera olika redovisningsläror. På grund av den höga sjukfrånvaron i Sverige har regeringen utformat en handlingsplan med syfte att minska ohälsan. En del i denna handlingsplan är den om hälsobokslut. Syftet med hälsobokslutet är att företagen ska bli mer medvetna om den hälsostatus som råder på arbetsplatsen och utifrån det genomföra hälsorelaterade åtgärder.Syftet är att beskriva två olika hälsobokslutsmodeller och sedan jämföra tre genomförda hälsobokslut sinsemellan samt med modellerna. Syftet är även att klarlägga implementeringsarbetet och utröna om hälsoboksluten lett till några effekter i landstingen.För att få en förståelse för begreppet hälsobokslut och kunna besvara uppsatsens syfte används den kvalitativa metoden.

For Skattkärr IF a turf field with warming has been projected to increase field?s utilization hours and to have a longer period for athletes to perform their activities outdoors. The technique chosen to heat the plan is a type of a geothermal heating system without a heat pump. The brine, which is water with 30% ethanol, collects heat from the borehole and discharges it to a coil in the field. There is at position 11 boreholes but it is planned to increase the number to 31, which is the design for the facility.

This project explores how artificial landscapes as parks and squares above ground can save space by using the vertical voids in urban environments and how they can create spatial and social as well as ecological qualities and connections. Hybrid landscapes are a phenomenon of current interest within the field of architecture and urbanism. Architecture as surface, where facades and roofs become possible to tread, is a relatively recent occurence that has over the past few years become an increasingly common sight in architectural magazines and on international architecture exhibitions. Many of my selected reference projects have often been associated with sensational contemporary design trends generated by advanced computer software. But the phenomenon is also a result of other different currents of change that exist within today?s society, such as densified cities with a lack of open space, which is also expressed in architecture.

Det växande intresset för miljöfrågor har ökat kraven på företagen. Intressenterna kräver att företagen kan hantera miljöfrågorna på ett tillfredsställande sätt. Att införa ett miljöledningssystem är ett sätt att arbeta med miljöfrågorna. För att kommunicera ut miljöarbetet används företagets miljöredovisning. Under 1990-talet har intresset för miljöredovisning ökat kraftigt men är i mångt och mycket fortfarande ett storföretagsfenomen.

The purpose of this study was to investigate the reason behind thedecision by a company regarding the desire to use mobile access to theirERP-system and to discover whether this will involve any loss offunctionally in comparison to using the ERP-system on a computer atthe office. In addition, the pros and cons involved in using mobiledevices for accessing the ERP-system will also be examined. Semistructured telephone interviews were conducted with companies whicheither used or did not use mobile devices in relation to their work. Atelephone interview was also conducted with a consultant who isworking with the implementation of ERP-systems and mobile solutions.The survey showed that companies with staff working in the field assellers, service personnel and construction workers want to gain directaccess to their ERP-system so as to be able to act directly and takedecisions, to have the ability to provide more efficient order processingand to send out invoices more quickly. Those companies which have notopted to use mobile devices at work within this field are those whichare unsure of the connection to the Internet and the capacities availablewithin cellphones.

In recent years, Lean has been implemented in a variety of companies with focus areas that differ from the conditions that characterizes manufacturing. This transfer has contributed to fairly superficial results because companies almost exclusively focus on Toyotas methodology and not on the goal of Lean. The effort of transforming Lean from manufacturing to any organization requires a definition on a general level and a view of Lean as a system. One of the core principles of Lean and the foundation of continuous improvements is standardized work. In product development there is a negative view on standardized work, where the engineers state that the principle is not applicable for knowledge processes that include non-repetitive and creative work.In the framework of this master thesis literature has been studied to find support that standardized work is applicable for product development and areas that include knowledge processes.

Geothermal energy can be extracted from an aquifer, where the groundwater is used as heatexchange medium while heat and cold are stored in the surrounding material in the aquiferand to some extent in the groundwater. Application of aquifer storage for the use ofgeothermal energy is mainly used in large scale facilities and is limited to sites with suitableaquifers in the form of ridges, sandstone and limestone aquifers.Löwenströmska hospital in the municipality of Upplands Väsby, north of Stockholm, islocated nearby the northern part of the Stockholm esker. This means that it can be profitableand environmentally beneficial for the hospital to examine the possibilities of aquifer storagein the esker material next to its property.The purpose of this master thesis has been to investigate if geothermal energy storage with aseasonal storage of heat and cold can be applied within Löwenströmska hospital?s propertyarea using groundwater modeling. A hydraulic groundwater model was constructed inMODFLOW based on a simplified conceptual model of the groundwater system.

Bakgrund: 1 november 2010 avskaffades revisionsplikten för mindre företag i Sverige. Avskaffandet i Danmark och Storbritannien medförde problem för mindre företag att bli beviljade krediter hos bankerna. Därmed är det intressant att studera hur avskaffandet har påverkat kreditbedömningen av mindre företag i Sverige.Syfte: Syftet med studien är att studera vilka faktorer som har betydelse vid kreditgivning till mindre företag. Fokus ligger på hur tillförlitlig små respektive stora banker anser att en icke reviderad årsredovisning är jämfört med en reviderad årsredovisning eller om andra faktorer anses viktigare. Studien ska därmed underlätta för mindre företag som står inför beslutet att välja revision eller inte.Metod: Studien är genomförd ur en kvalitativ ansats där empirin samlats in genom semi-strukturerade besöksintervjuer.

Title: Bottleneck management through materials administration Course:  4FE05EAuthors:  Mikael Karlsson and Johannes Mueller  Examiner: Helena ForslundKey words:  Bottleneck management, material management, process description, timber, proceduresPurpose:   The objective of this study is divided into three parts, all three parts of the purpose aim for the same goal. Namely, to improve the material management so that this enables the bottleneck in the planing mill to keep a continuous  flow, and thereby minimizing the risk for production stops at LB-Hus.  Part.  1:  Identify  and  analyze the material management  connected to  the planing mill  in order to identify problem areas.Part.2:  Identify  improvement potential  in the material management connected to the planing mill.  Part.3: Suggest improvements in the material management connected to the planing mill. Theoretical framework: Process mapping, inventory accounting, balance safety, inventory availability / service levels, safety stock and reorder point, forecasting and routine descriptions.Empirical foundation:  Interviews carried out at LB-House,  illustrated with the help of process maps and a description of each process.  Conclusions:  To work with  the  suggestions  given  and  to  follow  clear procedures  in  all  processes would  result in  a more  efficient  inventory management,  it would also present  a  solution  to  the problem regarding the planing mill being a bottle neck.Suggestions for further research: Review and map the information flow from demand to production start.

The purpose of this thesis was, on the mission of LRF Konsult Södra marknadsområdet, to research on why their customers were satisfied and/or dissatisfied. The research was performed in two segments: customers that had joined the company through acquisitions of other accounting firms and customers that had been in contact with LRF Konsult?s personal sellers.To be able to find the answer to our purpose we chose to do a qualitative study. Five interviews were performed with customers in southern Sweden, Skåne and Halland, to get their personal view of the service and of their relation to LRF Konsult and their contact person.The theories suggested that the satisfaction of the customers would increase depending on their relation with LRF Konsult and their contact person. Our research concluded the relation differed for each customer and that it was of great importance that the contact person at LRF Konsult understood and adapted the relation to what the customer wanted.

Företag blir allt mer globala och investeringar i utländska företag blir allt vanligare. Att investera över gränserna kan vara komplext då redovisningsreglerna länge skiljt sig åt i olika länder. Behovet av att reducera skillnader som finns i redovisningen har länge varit stort. För att komma till rätta med detta tog Europaparlamentet år 2002 ett beslut om att införa International Accounting Standards/International Financial Reporting Standards (IAS/IFRS) inom EU och en process inleddes som innebar att alla medlemsländer ska redovisa enligt IAS/IFRS. I och med att Sverige är med i EU ska alla noterade företag i landet upprätta sin koncernredovisning enligt IAS/IFRS-standarderna från och med början av år 2005.Vårt syfte med denna uppsats är att beskriva hur redovisningen av svenska bankers finansiella instrument har förändrats i och med införandet av IASB:s redovisningsstandarder.

Every day a large numbers of transactions occur by people with different backgrounds. Insiders? are a part of them and are considered to have an insight in companies that is not accessible to outsiders. This affects the market conditions for the participants when trading stocks, where individual participants regularly have the possibility to earn abnormal returns at the expense of others. Although Sweden, Germany and the United States continually keep developing the insider trading regulation, research shows that insiders? still have the ability to earn abnormal returns.