The purpose of this essay was to examine whether small businesses can avoid ac-counting crimes with a well-conducted internal control system. The questions we asked ourselves was, whether and if so, companies can prevent this from happening by using a internal control.In this essay we used a qualitative approach. Essential information was given to us from four different interviewees. We also worked from an inductive approach which means that we interviewed people without any earlier research to build on. The method also had a hermeneutical approach, which means that we made different interpretations based on the reference framework and the empirics.After the study had been carried out, we concluded that all evidence from this essay suggested that even small businesses need an internal control to protect their business.

 AbstractAttractiveness may be defined by a variety of factors but you should see it in the public planning as it is to have a positive population growth and economic growth, through working with communications, service, housing, to name a few. This is done primarily through direct projects both within the municipality and through various partnerships between local and regional level. The progress we have seen in recent years has gone more towards a clear shell level, particularly a regional level where these have had a much greater freedom with clear geographical boundaries in between each other. Within these regions there are also clear regional groupings that have common interests and competing between each other. In my thesis, we have been distinguished including three levels of scale levels.

The aim of this essay is to examine three separate Swedish public libraries and their respective websites on the grounds of the usability sciences. I firstly had to summarize the main properties of the usability-field in order to gain an extended knowledge of its purposes and possible usage for today?s library systems. I was then able to apply the extended knowledge in the examination of the three library websites and the purpose of determining whether or not they were designed according to the standards set by the usability-sciences.Usability is a rather new science that deals with the dissection and examination of computer-based systems, in order to find the key components that make systems user-friendlier. With user needs being the main focus of its research, usability tries to meet all the different needs of the modern user and construct systems that are less system-centered and more user-centered.

This thesis has identified and studied measures to allow for reduced use of electricity in a waste incineration plant in western Sweden. The energy extracted from the waste at the powerplant is utilized and sold in form of electricity and heat. Technical and environmentally the combined heat and power plant is by today's standards among the leading waste incineration plants in the world. The owners are constantly striving to improve the efficiency of the waste incineration plant. They have seen the opportunities for savings in reducing internal usage of electricity.

The outset of this study is to contribute to the literature concerning China?s increasing economic interest to engage in the African context, its economies and resource abundandce. The overarching research problem is that the approaches held by the respective African state entities may facilitate increasing development gains for the recipient state of this economic interest in principle. To adress this research problem the study is undertaken by conducting a comparative case study where three cases/states, with presumably diverging economic and political status, are likely to effect their overall state approaches differently.Research questions, which are addressed by the creation of an idealtype analytic matrix, concern whether the states of South Africa, Zambia and Zimbabwe take on a more ?permissive? or ?restrictive? approach towards China?s economic interst and whether the approaches can be looked upon on both aggratege and case/area-specific levels.The main findings are that a clear tendency of the ?permissive approach? may be noted on a aggregate level for all cases.

The aim of this study was to examine how state representatives prepared domestic violence, regarding the economic consequences of women exposed to violence. In order to achieve a profound and comprehensive view of the governmental keyfigures discussion we performed five interviews and studied selected governmental preparatory works between the years 1995-2015. We used theory on social construction as an approach and certain themes were more regular in our empirical material, which we compiled in three different discourses. According to our empirical material the economic situation of women exposed to violence is caused by inequality and gender power structure. The solution given by state representatives are referred to the municipality and social services.

Med anledning av att Sida, och sålunda Sverige, utformat en ny biståndsstrategi i Sri Lanka, vilken i många avseende strider mot dess föregångare, syftar denna uppsats till att undersöka dess inverkan. Den nya strategin präglas av en återgång till ett kapitalfundamentalistiskt synsätt där den ekonomiska sektorn sätts i fokus, vilket markant frånskiljer sig sin föregångare som snarare såg till utbildningsområdet och missgynnade grupper på landsbygden. Strategins inverkan analyseras i tre separata avsnitt, först utifrån ett teoretiskt perspektiv med the Human Capital Approach och strukturstabilitetsteorin som referensramar. Därefter analyseras strategin med utgångspunkt i den svenska biståndspolitiken som genom biståndspropositionen 2003 grundligt omdefinierats, och där svenskt bistånd idag agerar utifrån en global kontext. Slutligen ses strategin i den internationella biståndskontexten gentemot Sri Lanka, där en diskussion förs huruvida arbetsfördelning föreligger mellan de stora biståndsgivarna eller snarare likformade strategier.

The impact of computer programs in safety-critical systems has increased in the past decades and computer-based systems can now be found in a wide range of applications. A new approach for developing dependable systems is documenting all design rationale that affects safety using Intent Specifications. A recent approach for developing complex systems efficiently and in an upgradeable manner is Component-Based System Engineering. In this thesis, these approaches are combined in the development and upgrade of a Remote Robot Control Unit by using the tool SpecTRM. The case study showed that Intent Specifications and CBSE could successfully be combined.

This master thesis project will describe and evaluate the interfaces between applications and Controller Area Network, CAN, interface boards from different manufacturers. The interfaces have corresponding functions but the usage of parameters is different. The simply communication of sending and receiving messages is more alike than the supplementary functions between the different interfaces. The CAN communication is more controlled by the CAN protocol and is therefore more alike. The evaluation shows differences and similarities between different interfaces and also difficulties and options to translate them.

This thesis describes the new construction of a small house and it includes studies of three heating systems: geothermal heating, district heating and pellet. The purpose of this thesis is to project a small house which can manage Building Regulations, BBR conditions and then examine three possible heating systems for the small house. This thesis is a literature study which gives an understanding of the heating systems technical structure, properties and costs. An empirical study completes the literature study by giving a deeper understanding of district heating costs and pellet costs. The empirical study contains two interviews, one of which was conducted in a district heating corporation and the other interview was conducted in a pellet corporation.

This bachelor thesis aims to analyse the effects of changes in management control systems following acquisitions, and deduce whether or not these effects are in line with the acquiring firm's objectives of the acquisition. Through a case study of technician consultant firm Energo, acquired in 2010 by ÅF, the study assumes the perspective of the acquired firm. Data has been collected through in-depth interviews at Energo and ÅF and complemented by internal documents to enrich and validate specific facts and statements. Data was then arranged and analysed through Otley and Fierriera's (2009) framework Performance Management Systems to understand how management control systems were constituted before the acquisition, what changes were made following the acquisition, how this process was accomplished and how it was experienced, in order to come to conclusions about the effects of these changes. The study concludes that the changes in Energo's management control system following the integration with ÅF, had significant effects on the outcome of the acquisition, primarily as it led to a high rate of Energo's employees resigning.

Bakgrund: Kaliningrad är den mest västliga ryska regionen som ligger mellan två EU-länder. I takt med den höjda levnadsstandarden och på grund av det gynnsamma geografiska läget ökar svenska företagens intresse för regionen. För att öppna upp regionens ekonomi för direkta investeringar från utlandet introducerades Special Economic Zone. Syftet med SEZ-Kaliningrad var att kompensera regionen för det isolerade läget genom tull- och skattelättnader för varor som tillverkas där. SEZ-insatsen i Kaliningrad har attraherat en del direkta investeringar, men resultaten har hittils inte varit speciellt imponerande.Syfte: Syftet med denna uppsats är att genomföra en studie av de skandinaviska företagens erfarenheter av SEZ-Kaliningrad.

Uppsatsen Tjeckien och EU ? associationsavtalets effekter på handel och specialisering är en ekonomisk studie med behandling av handelsdata som belyser Tjeckiens ekonomiska transition. Denna studie har främst gjorts med syftet att analysera associationsavtalets inverkan på handeln mellan Tjeckien och EU. Det är främst effekterna av avtalet ur ett handelsalstrings- och handelsomfördelningsperspektiv, samt integrationens effekter på den tjeckiska specialiseringen som behandlas. Slutligen diskuteras även hur handeln mellan dessa två parter kan tänkas påverkas av Tjeckiens medlemskap i EU.Processen för landet har varit sådan från att först nästintill ha varit en autarki, till att senare ha blivit frihandelspartner till EU och slutligen fullvärdig medlem av Europeiska Unionen.

When investigating mechanical problems it is often more convenient to deal with scalars rather than vectors. In this project methods stemming from the field of analytical mechanics, which lets one derive the equations of motion using scalar quantities instead of vectors, have been used. Two mechanical problems were investigated, a double pendulum with a spring and particles orbit in a sphere. The equations of motion of the two systems were derived with the assistance of computer algebra, using Maple and the external package Sophia. The systems were investigated with regard to periodicity and conserved quantities..

The aim of this study was to investigate how seasonal variations affect the quality of logging residues. The study was hosted by VIDA Energy. Logging residues can be processed and transported within different systems. Today the dominant systems are chipping at landing and bulk transportation of logging residues. In these systems the handling of the logging residues are carried out in the same manner up to the landings. Moisture content at the time of chipping is the primary quality parameter. Fine fractions of logging residues are strongly dependent on moisture content in storage.