The aim of this paper has been to investigate how accounting firms govern their organizations with regards to the complexity in the service that they offer. The service includes the general accounting tasks which through standardization can be cost efficient, the advisory services that entail flexibility, and the relationship with the customer which needs to be taken into consideration when delivering the financial reports. These three components are important but require different approaches when it comes to governing the organization. The conducted case study has shown that the accounting firms govern their organizations bureaucratically and mainly through behaviour and accounting controls. The advisory services demanded by customers are standardized, not analytical, and therefore do not require the firms to take flexibility into consideration.

Purpose: The purpose with our study is to accomplish a quantitative research of all municipalities in Sweden and see why they apply Balanced Scorecard. The study will also investigate the spread of Balanced Scorecard, even the benefits and how they use it. Method: In our study we have chosen a quantitative research. The study has been accomplished with a questionnaire survey which we sent to all of the Swedish municipalities. We have also done a literature study to get more knowledge about relevant theories. Finally we have compiled the questionnaire in Netigate and Excel, and analysed the result from the questionnaire. Results: Balanced Scorecard is well-known in the Swedish municipalities and 36 percent of the municipalities use this scorecard in whole or in parts of the organisation.

This report is a thesis work for a B.Sc. in Forestry exam at the School for Forest Engineers, SLU. The aim of the work was to compare fuel consumption during work in practical field conditions with a standardized method developed by Skogforsk (The Forestry Research Institute of Sweden), (Brunberg, 2005) for harvesters and forwarders from different manufacturers and of different sizes in order to promote the development of more fuel efficient machines. Two studies were carried out. - Statistics of fuel consumption were collected. - An inquiry was sent out in order to get more detailed information of different aspects influencing the fuel consumption. The studied machines were divided into two classes, large machines (> 150 kW), and average size machines (100 ? 150 kW), and of the manufacturer Timberjack and Valmet. Our results shows a 15 % lower fuel consumption for average size harvesters and an 8 % higher fuel consumption for large harvesters compared with Skogforsks model.

Networking is an important part, for organizations, in the recruitment process. This since the emergence of Internet networking has become more common and the organizations finds that networking is applied more frequently in the recruitment process. Organizations have noticed that networking often is a more cost efficient option compared to traditional recruitment. Since networking in the recruitment process has increased, we intend to investigate if and how it affects the composition of organizations. This thesis aims to examine networking in the recruiting process, and aims to make no differences between networking offline and online.

The main focus of the essay is to investigate if bugging can be justified from two ethics perspectives, the teleological and the deontology. I?ve chosen to emanate from two specific values which I believe is especially relevant to the ethical problems of bugging, efficiency in fighting crime and the personal integrity. To be able to illustrate this conflict between different values did I do an analysis of an official report which had the task to explore if Sweden should introduce bugging as a new means of compulsion. The official report's statement was that the police should have modern instrument to fighting crimes efficient, including bugging.My examination of the report showed that they used several arguments derived from both the efficiency in fighting crime perspective and the personal integrity perspective.

Energy-wise houses in Järinge - technical follow-up The company JM built energy-efficient houses in Tensta in Stockholm. They have built a total of 16 houses divided into two parts of A-houses and B-houses. The buildings are an attempt by JM to minimize energy-use of the buildings without affecting the comfort and living standards. The project aims to examine the data for the 16 houses on the basis of data and produce a report showing how the buildings worked through a technical perspective. JM approximates that the purchased energy will not be higher than 95 kWh/m2 per year.

In June 2006 the Swedish government decided that the use of energy in buildings should be reduced by 20 percent until 2020, compared to the level of energy used in 1995. To contribute to this goal, the real estate company ?Eskilstuna Kommunfastigheter AB?, set up own goals for their buildings. In 2009, the goal for schools was to have a maximum energy use of 118 kWh/m2year for heating and hot water.The school ?Hållsta skola?, just south of Eskilstuna, exceeds the limit since it used 270 kWh in 2008.

From a management point of view, enabling organizational creativity is often referred to as reducing immediate control, increasing autonomy and enhancing the access to slack resources. At the same time, the business environment of today is fiercer than it was only a decade ago, and this renders a quest for more efficient approaches to competitively run a business. This paper aims to examine creative industries and more specifically try to identify a set of elements that are common for successful companies. As this industry has not been subject to any considerable array of studies, this thesis seeks to establish a structure for how to take both organizational models and leadership theories into account when developing an understanding for the process, organization and leadership of the creative business. By studying six separate creative companies, our findings suggest that conventional theories on organizational creativity do not adequately account for all factors that contribute to these companies' creative success.

This study was made to compare construction companies for gardens way to work with up following, with purpose to see if there was an efficient and not resource demanded system which gave much value. To achieve the purpose a case study was made. The delimitation for the case study was only to compare the work with up following on individual project. The delimitation on the companies in the study was from ten to sixty employees. That because to reach companies were it´s not the same person how calculates on tenders and than perform the projects. The study was delimitated to the west side of Skåne. T o be able to compare the companies and to find trends, an interviewguide was made and was used during the interviews with the companies.

The essay is written at the request of Nyköping municipality park management by PatRadestedt who wanted a design proposal for one of the five courtyards at the Tessin Schoolin Nyköping. The Tessin School is located 2 miles from the center of Nyköping and the schoolhouses approximately 900 students. To make a design proposal for the courtyard that lies atthe canteen I decided from the outset that I wanted to take some of the Tessin SchoolStudents' opinions and wishes regarding their own outdoor spaces. I had a workshop witheight students from the arts program with the image orientation in which they had to drawand tell them what they wanted to do in the courtyard. The outcome of the workshop, Iused to move forward in my future work with a concept that fit into the environment, wethen apply it in my final design proposal.

Purpose: The purpose of this study is to investigate how three banks country funds are performing relative to each other in regard to risk and return. And to find out if there is any underlying factor that may have affected the stock exchange in the different countries.Methodology: The study is based on secondary data and will apply the quantitative method, based on a deductive approach. The sample consists of three major Swedish banks and from them we have selected three country funds. The calculation formulas that have been applied are: Sharpe ratio, standard deviation and Arithmetic Average.Conclusion: The Writers concluded that Sweden funds had the highest yield to lowest risk in both periods in all three major banks. We have also concluded that the underlying factors affecting a country fund.

Scania provides a fleet management system for hauliers who want to control their fleets in anefficient way. The system includes an onboard computer with touch screen called ScaniaInteractor where the driver can access GPS navigation, order support, message service and otherfunctionalities. The purpose of this thesis is to develop a concept for logging the user interactionon the Interactor and analyze the result which enables further development and optimization ofthe interface.A demonstration application is designed, implemented and tested for the purpose of showing thepossibilities and difficulties with logging of interaction. The result shows that logging is quiteeasy to implement and that the amount of produced data is small and therefore not expensive totransfer via GPRS to a central server where searching and analysis can be done. On the otherhand, the biggest challenge lies in the analysis and interpretation of the logged data and to applyit to the development of the interface.

The shareholder is supposed to be indifferent if one share costs 100 SEK, or 10 shares cost 10 SEK each. In an efficient market, shares should be valued directly to new expectations as a result of the announcement of the reverse split. We investigate whether abnormal returns incur surrounding reverse split and if owner structure change.One reason for the reverse share split is that most companies have plans to imple-ment other company?s specific events in order to survive rather than to change the price range to a more attractive level. We found a negative return in the ex-day at 8,1 per cent.

Music today is a big part of a person's everyday life and can influence emotions as wellas initiative and motivation. This effect together with development in technology hasled to that music today is accessible and can be played from a large amount of differentkinds of products. This in turn has meant that the demand for smaller audio playbackdevices is greater than ever.The goal of this project is to develop a concept for energy-efficient speakers withwireless communication that has the ability to obtain and play high quality music. Thespeakers will use the latest available technology and at the same time, using digitalsignal processing, have a low environmental impact through high energy efficiencyand low power consumption. Parallel to this work a pilot study will be conducted tosee trends in listener preference of sound.The result achieves the goals pledged while power consumption in sleep mode is solow that they meet the demands of tomorrow.

Dairy farmers using artificial insemination (AI) are dependent on effective oestrus detection. In Sweden, AI is used for a majority of all dairy cows and oestrus synchronisation with hormones is not allowed. There are reports of declining ability to express oestrus with higher levels of milk production. This makes oestrus detection more difficult. Several aids for oestrus detection have been developed, for instance pedometers and mounting detectors.