Background: Risk Management plays an important part of the enterprises strategic business activity. Efficient Risk Management will secure the businesses survival, assets and creates market advantages. The interest of information security has consequently gained in Swedish corporations. Corporations have realized the importance of the information which is stored in the IT systems. IT is the tool for businesses future progress and growth and therefore a source of risks.

Many organizations utilize decision support systems in order to handle different tasks and tosupport the decision-making process. Decision support system is a broad term used to referto several different types of systems. These types of systems can handle a wide range ofoperations within the organization. Consequently this will have an impact on differentoperations within the organization. The main aim of this study was to create a betterunderstanding regarding the impact of decision support systems on the various operationswithin the City Council's procurement units which in turn will increase effectiveness.

Background: Sweden has, since 1983, had a statutory audit for all joint-stock companies. However, according to EG?s fourth corporation directive, member countries can decide on their own if this applies for small joint-stock companies. An investigation was launched in the fall of 2006 to form an opinion on the importance of the audit reporting by law and what an abolishment of this rule would mean for small joint-stock companies. Critics are claiming that the cost of audit for small companies is exceeding the cause in these micro companies.Audit is regulated by Swedish translation (RS) of International Standards on Auditing (ISA) and is to be applied in all companies comprised by the statutory audit.

This project aims at investigating if the use of UML as a support to small-scale development ofan embedded system is relevant. The investigation is conducted by using UML during the initialphase of the development ofTelfafill, a filling machine by the company ?Telfafill AB?. The aimof the development of Telfafill is to separate the user interface from the control unit. In additionto this main objective, Telfafill AB would like possible changes to, and additions of,functionality of the filling machine to be investigated.Within the boundaries of this project, the development of Telfafill reached a full requirementspecification of the proposed system, and contact was made with potential external developers.No prototype construction had been started when the project ended.

På senare år har företag med projektbaserad organisationsstruktur ökat detta tillföljd av den allt hårdare konkurrensen mellan företag. Företagen måste konstant anpassa, förnya och utveckla sina resurser och förmågor för att överleva. Det finns de som menar att vi gjort inträde i en ny epok där kunskap är den främsta tillgången ett företag har. Det har lett till att organisationer nu fokuserar på generering, användning och spridning av kunskap, så kallade kunskapsintensiva organisationer. I projekt, speciellt R&D-projekt, genereras viktig kunskap som kan vara avgörande för företagens framgång, vilket bidragit till att kunskapsspridandet fått en allt större betydelse.Syftet med studien är att skapa en ökad förståelse för vilka mekanismer som bidrar till spridning av den kunskap som genereras inom projekt samt att utveckla förståelsen för kunskapsbegreppen och kunskapsgenererandets betydelse för organisationer.

Nowdays an efficient production is critical to achieve for companies competing on the market for steel cutting tools. One of such companies is Halmstad based Tooling Support Halmstad AB that manufactures threading-taps, threading-dies and parting off tools, towards a centralized warehouse in Schiedam, Holland. The large amount of different products, approximately 2500 is a big contributor to the problem along with a new order system that creates a demand of low setup times. Previously the company was forwarded orders through quarter based prognoses which enabled planning of the production over a longer time span. Currently the newer order system ZENIT is in use and the company thereby gets their orders weekly.

This bachelor thesis aims at investigate how a specified house can optimize its energy consumption.Today the house often stands for the major part of the energy consumption in a consumers? life,whereas an energy optimization creates economic as well as environmental advantages. It is importantto make old houses more energy efficient, but putting high energy demands on new houses could beargued to be more important. The installations functions as both the heart and brain in a house, thusmaking it important to energy optimize these. Since the background describes the importance ofenergy efficiency and optimization in a house, the focus area of this report will be an investigation ofdifferent types of heating systems in order to be able to choose the one most suited for the house.Aspects considered when choosing the heating system was how economic the system is both inservice- and investment costs and how environmental and operational friendly the system is.Through literature reviews there were sufficient information gathered that served as a foundation whencomparing and choosing between the four systems - district heating, pellet-fired boiler, geothermalheating and solar heating.

As a part of the fight against the global warming the energy production needs to be more efficient and redirected towards sustainable options. One alternative is cogeneration, which means that electricity and heat is produced in one plant. The purpose with this survey is to examine if there are any commercial available combined heat and power techniques, based on combustion of solid moist biomass, which are suitable to small-scale applications. The technique must be able to produce between 2 and 10 MW thermal and the heat demand is a Swedish district-heating system. When already published reports had been studied, the Organic Rankine Cycle (ORC) was chosen as the most suitable technique.

This report describes a project, which was carried out as a final thesis covering 30 ECTS during the final semester of the Master of Science programme Industrial Design. The assignment was issued by Fagerhults Belysning AB in Habo. The assignment was to design a family of products in which LED was to be used as a source of light. The main focus in the initial part of the project was to find a way to design the inside of armature which was suitable for LED technology. An armature, already in the range of products at Fagerhult, with the desired qualities that was to be strived after was the Zintra. The lighting source of the Zintra is a compact fluorescent lamp.

In today?s hectic society more and more people experience stress and our lifestyle gives us a very limited chance to recover. For some it sometimes goes that far that they get burnt-out, they have pushed themselves to the ultimate limit. There are different methods and treatments to recover but one very efficient treatment is to spend time in a rehabilitation garden. There the patients get treated by therapeutics that uses the garden as the main tool.The fact that gardens and parks have a positive effect on humans have been used by people for a long time but it?s not until recently that the research has taken speed.

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.

Energy efficiency is important both to reduce costs and to reduce greenhouse gas in the atmosphere. In Sweden 40 percent of the energy consumption is related to the buildings sector. Hospitals are complex buildings with different activities in the same building, which requires flexible technical systems for ventilation, heating and lightning. A quarter of the total energy consumption in Swedish hospitals is related to user activities in the hospitals. Therefore it is not only important to work with operational optimization but also to change user activities, to reduce energy consumption.The objective of this thesis was to examine the user-related energy efficiency work at two care units, at the central hospital in Sundsvall within Västernorrlands County.

This report describes a project, which was carried out as a final thesis covering 30 ECTS during the final semester of the Master of Science programme Industrial Design. The assignment was issued by Fagerhults Belysning AB in Habo. The assignment was to design a family of products in which LED was to be used as a source of light. The main focus in the initial part of the project was to find a way to design the inside of armature which was suitable for LED technology. An armature, already in the range of products at Fagerhult, with the desired qualities that was to be strived after was the Zintra. The lighting source of the Zintra is a compact fluorescent lamp.

Redovisningen av värdet på förvärvad goodwill har alltid varit omdiskuterad och kritiserad. Detta eftersom man anser att goodwillposten är en post som inte går att härleda. Genom införandet av IFRS 3 har man försökt att minimera goodwillposten och infört test av nedskrivningsbehov istället för tidigare systematisk avskrivning samt att fler immateriella tillgångar identifieras. I och med detta kan det anses att spelrummet för företagsledningen och revisorerna avseende goodwillposten reglerats. Uppsatsen tar upp införandet av IFRS 3 och vad den har resulterat i, avseende förvärvad goodwill.Uppsatsens problemformulering lyder: Vad har IFRS 3 resulterat i gällande redovisning av förvärvad goodwill?För att besvara uppsatsens problemformulering har två hypoteser ställts upp:Hypotes 1: IFRS 3 ger tillförlitligare redovisning av förvärvad goodwillHypotes 2: IFRS 3s krav på identifiering förenklar redovisningen av förvärvad goodwillSyftet med uppsatsen är att ta reda på vad IFRS 3 har haft för betydelse vid redovisningen av förvärvad goodwill.Undersökningen i uppsatsen har utgått från revisorers synpunkter genom en kvantitativ ansats i form av en enkätundersökning, samt en kortare intervju med redovisningsspecialisten Johan M Ericsson från Öhrlings.Uppsatsen teorier har baserats på Agentteorin och The Efficient Market Hypothesis.

Sand pits are a valuable habitat which can hold many sand living species including several endangered ones. As many sand habitats with exposed sand are declining, sand pits have a potential as a substitute habitat. This study was conducted to see what effect the area of a sand pit has on species number and composition of ground beetles (Coleoptera: Carabidae). Also, the effects of other environmental variables were tested, for example the proportion open sand, vegetation cover, sun exposure and tree cover. The study was conducted in the county of Uppsala in 2008 and included 13 sand pits with areas between 200 and 180,000 m2.