This thesis is a case-study of an ongoing court case between the Swedish Competition Agency and Växjö Municipality about a set-up requirement to the long-distance heating system for newly built private houses on municipality owned land. This requirement was set up as part of the municipality?s long-term environmental goals; however the Competition Agency claims that the demand is damaging the free market in the municipality. The purpose of this thesis is to determine which normative assumptions the decision makers have based their actions and re-action on, and whether or not these assumptions are valid, thru theoretical ideal types. This is determined via method of textual analysis.

In the light of new technology health care is now given the opportunity to form a more mobile way of working that would bring about potential gains in terms of efficiency and quality. On the other hand, a more mobile health care also requires a more generous handling of personal information, something that may raise issues in terms of privacy. This study shows that the privacy of the patient requires two things: (i) that the personal information of the patient is handled in a way that generates her an overall positive expected utility and that (ii) the negative expected utility that each risk of an information leakage causes is offset by the expected utility it also makes possible. The first requirement (i) is shown, in comparison with today?s way of working, to be met due to the potential gains in efficiency and quality in combination with no increase in the probability of informational leakage or negative effects of such a leakage. The second requirement (ii) was also considered met since no separate risks of information leakage could be identified that was not offset by the gains it made possible in terms of expected utility..

Scania?s discount rate - the return requirement of investments - refers to Scania?s WACC or weighted average cost of capital. The capital markets return requirement on equity and the credit market interest cost of borrowing is weighted to become the single discount rate, the WACC. The purpose of this study is to investigate which asset pricing model of APT and CAPM Scania should use in their WACC calculations. The company now uses a group WACC of 11 percent which is used in all company levels.

The main purpose of this study is to investigate and with it clarifying what is meant by a dismissal for personal reasons must be based on valid reasons. More specifically, what is valid reason and what is required for that demand to be regarded as fulfilled.To my help to achieve this I have asked questions such as what kind of behavior from the employee can be the basis for a valid termination of the employment, what factors do the court put emphasis on in a trial and what is the requirements for the employer during the dismissal.The study has further objectives which are to illustrate the phenomenon of valid reason from a diversity perspective and from an international perspective. To achieve those objectives following questions have been asked: Is some groups covered in a greater extent than others by the requirement that a termination of employment must have valid reasons and are there international counterparts to the Swedish requirement that a dismissal must be factually based.What emerged from the study judicial inquiry is that the phenomena to which the employee is guilty of first is to see as valid reason when the employee are aware of the obligations undertaken in the employment but acting against them and inflicts some sort of damage for the employer.With regard to the employer's obligations in a termination proceeding are they to see as comprehensive and can be summed up to the fact that the employer should do everything in his power to avoid a dismissal.When it comes to the factors a court should take into account is this also a matter of major proportions. The court shall take into account all of the circumstances relating to the dismissal, which means that, with absolutely certainty, determine in advance what the court will decide is an almost impossible task.Furthermore, it emerged from the study that the requirement that a dismissal for personal reasons must be based on valid reasons may come to certain groups of workers to a greater extent than others. The study's investigation also indicates that the Swedish legislation, as it reads today, probably in breach of regulations enacted by the European Union.   .

A group of two people, Jelena Durkan and Johan von Heideken, have worked together on an assignment from the company August Lundh AB. The company manufactures plastic products for all sizes of catering establishments. The basis for this thesis is a pre-study which shows that many of the users would be more drawn to the plates that the company manufactures, if there was a motif on the plates.This thesis will present the method of application for the motif that best benefits the company, with regard to the requirements placed on the motif, application method and the costs. The group found five relevant methods that were more carefully examined and compared to each other. Those are:Laser engraving, Hot-stamping, Injection molding, In-mould labeling and Pad-printing.The tools that have been used to solve this problem are: Requirement specification, QFD and OEE.

This exam paper has been a collaboration between the writers and SYSteam Utvecklingspartner in Huskvarna. The assignment was about finding a need for a mobile application, making a requirement specification document with design documents and parallel to this constructing a prototype. The assignment is summarized in the following questions:? How can companies in the forest industry benefit from mobile information technology?? How can a user centered perspective be used in the process of making the requirement specification document and the design documents?? How do guidelines for usability apply to a mobile application?Three visits to companies in the forest industry were made to find a need for mobile information technology solutions. After a small analysis of the different companies? problems and conditions the decision was to use Tenhults Impregneringsverk AB in the case study.We used the FA/SIM method in our job of finding the organization needs for change and the principles of User Centered Design in the work of constructing a prototype.The result of our work is a requirement specification with design documents and a prototype.

Background: The audit has not always been as it is today. The first law requiring auditing was legislated in the Companies Act 1895. Many events have taken place in the audit history; among them was the Krueger crash, which affected the auditing profession hard in Sweden. This led to new recommendations and laws that would save the profession. Because of the events in the past, there are many who question the audit profession and discussions have been held regarding the auditor's independence and objectivity.

During 2001-2002 a prototype, IMIS (Integrated Mobile Information System) was developed at BTH (Blekinge University of Technology) to demonstrate how mobile IT-systems can be used in healthcare. The prototype was based on the activity theory of Engeström. An ongoing project started in spring 2003. The purpose of the project is further development of IMIS with special focus in the diabetes healthcare. Participants in the project are scientists and students at BTH, ALMI Företagspartner, Blekinge FoU-enhet, Barndiabetesförbundet Blekinge, Blekinge Diabetesförening, Vårdcentralen Ronneby and Vårdcentralen Sölvesborg.

Background: With the removal of audit requirement for companies in Sweden from the first of november 2010, a lot of companies has chosen not to keep the audit requirement. So far 57 percent of the small companies has chosen to keep the audit, in spite of that they don´t need to which led us to the problem statement: Which are the factors that affect a small limited company to choose to keep the audit, in spite that now there is a possibility to choose not to use audit anymore?Purpose: The purpose of the essay is to examine why small limited companies choose to keep the audit, in spite that now there is a possibility to choose not to use audit?Method: This research founds itself in a qualitative study with a deductive research approach. We have been studying secondary data in books and articles and preformed 29 phone interviews with small ltd company owners in Sweden. The selection consisted of 14 companies with credit debts and 15 companies without credit debts.

Sustainability Reporting has emerged and transformed over the past decades as a voluntary practice by companies across industries that desire to show proof of good conduct and environmental; social; and economic responsibility. As industrial food production is one of the largest contributors to contemporary environmental problems, it might be expected that reporting within the industry would be both well established and well understood. Unfortunately, it is neither. In light of the food industry?s considerable environmental impact and the growing popularity of plant-based food as a more sustainable alternative to dairy products, this paper assesses and briefly discusses the Sustainability Reporting of two companies in the plant-based food and beverage industry. The research was designed to compare the practices of Europe-based Alpro and US-based SoDelicious, and this study has two major purposes: to describe the reporting of the case companies and to subsequently compare their practices to the other as well as to global reporting standards. The empirical study in this paper was conducted through content analysis.

This report has a purpose to identify the payment methods available for e-commerce, tosee if they fulfill certain requirements. By investigating thirty of the most popular webshops, a few primary services have been found and revised. Security requirements fore-payment systems include authentication, non-repudiation, integrity and confidentiality.Other requirements considered to be important are usability, flexibility, affordability,reliability, availability, speed of transaction and interoperability. Advantages and disadvantageshave been identified to see if the services fulfill the requirements. Also surveysof consumer payment habits have been investigated to identify the factors of decisive importanceto the usage of payment services.

Background and problem discussion: Sustainability reporting has recently risen in importance and a rising number of companies choose to issue voluntary stand-alone sustainability reports. Their non-regulated nature increases the opportunity for management to angle the information in these disclosures to their own advantage. Lately the focus has shifted from examining what kind of information is provided in environmental disclosures, to analyzing how the information is presented.Purpose: The purpose is to examine if managers in the energy sector use optimistic tone when issuing sustainability reports. The aim is to find out if the tone applied in environmental disclosures is in congruence with either the environmental or economic performance or if an excessively positive tone is being used to mislead readers.Limitations: This study is limited to information found in environmental disclosures from private companies in the energy sector, issued in 2012 or 2013. Environmental performance is defined as the amount of CO2e emissions and economic performance refers to annual company revenues.Methodology: The quantification of optimistic tone is conducted using a content analysis, relying on a pre-specified wordlist and a pilot study.

Kravhantering a?r en viktig del av systemutvecklingsprocessen. Genom att samla in, analysera och prioritera krav skapas en tydlig bild av hur ett framtida system ska fungera. De krav som faststa?lls kan anva?ndas fo?r utva?rdering av fo?rslag fra?n leveranto?rer och senare i systemutvecklingsprocessen fo?r utva?rdering av prototyper.

The graduation essay has been carried out in co-operation with Kalmar Industries in Lidhult, Sweden. The purpose of our essay was to develop a complete construction solution on a hoist that could lift a laying wheel, lift it up and then turn it 90 degrees. After that the wheel shall be placed in a special holder.The background of the essay is a record of reports of damage wheels when they been incorrect lifted with a forklift. The hoist shall be used together with the same forklifts that manage the wheels today. Together with our instructor at Kalmar Industries we developed a requirement specification and from that we got free hands.However this was not the main task from the beginning, then a simular hoist should be develop but used directly in the assembly workshop without using a forklift.We started to find principle solutions that later was evaluated against the requirement specification.

Inledning: Enligt IAS 19 ska diskonteringsräntan för bestämmande av pensionsskulden bestämmas utifrån räntan på företagsobligationer. Om det saknas en fungerande marknad för företagsobligationer ska räntan på statsobligationer användas. Efter finanskrisen år 2008 ökade räntespreaden mellan dessa två räntor och det uppstod ett problem för länder utan en fungerande marknad för företagsobligationer, däribland Sverige.Syfte: Syftet med denna studie är att undersöka hur svenska börsbolags diskonteringsräntenivå har påverkats av finanskrisen år 2008. Samt vad detta har för konsekvenser på boalgens finansiella rapporter och dess annvändare.Metod: Undersökningen studerar korrelationen som sambandsmått för att mäta hur diskonteringsräntan förhåller sig till soliditeten i svenska börsbolag som redovisar förmånsbestämda pensionsplaner.Referensram: Denna del av undersökningen består av en genomgång av relevanta delar av regelverket (IFRS) samt centrala redovisningsbegrepp och principer.Teori: Teorin består av teoretiska resonemang kring accounting choice, accounting disclosure och earnings management.Resultat & analys: Undersökningens resultat visar att det finns en svag korrelation mellan och diskonteringsränta hos svenska börsbolag med förmånsbestämda pensionsplaner. Dessutom visar resultatet att svenska börsbolag inte längre har en diskonteringsränta i nivå med statsobligationsräntan.Diskussion: Diskussion förs kring hur svenska bolag förhållit sig till regelverket och redovisningsprinciper vid beräkning av sina pensionsskulder samt hur detta har påverkat intressenterna av den finansiella rapporten.Slutsats: Utifrån funna resultat kan slutsats dras att efter finanskrisen har bolag med en låg soliditet valt en högre diskonteringsränta.