Despite the fact that mandatory financial auditing has been abolished for small private public companies in Sweden we still see this service being used by these firms. Earlier research, papers and published articles tend to focus on the abolishment of the mandatory audits seen from the accountant?s point of view. There has however been less emphasis on the fact that 85 percept of the companies relived from the mandatory audits still utilises this service. We think that we have found a new and until now unexplored angel on this subject, and the purpose of our study has been to explore what the Swedish bank officials and what the Swedish Tax Agency?s officials think that they have to gain from a mandatory financial audit.The scientific method used in the study is deduction due to the fact that existing theories has been used to form the hypothesis.

Projektet har genomförts i samarbete med Lokalförvaltningen, Göteborgs Stad.Eftersom behovet av lokaler i en stad förändras över tid efterfrågas en byggnad som kan användas till flera olika ändamål under dess bruksperiod. Ombyggnation av befintliga byggnader kan bli kostsamma och tidskrävande eftersom bärande komponenter eller fasta installationer ofta måste flyttas eller bytas ut. En flexibel byggnad som redan vid uppförandet förbereds för ombyggnation kan enkelt anpassas och användas till flera olika verksamheter. Att bygga mer effektivt och flexibelt minskar kostnader och bidrar till ett mer hållbart byggande. Syftet med arbetet var att ta fram en byggnad som genom enklare omställningsarbeten i byggnadens invändiga utseende kan fungera för tre olika verksamheter.

Förskolan Ugglan, en förskola i det gamla garaget under arkitekturskolan..

This diploma work covers an investigation over the heat - and hot water systems of thetenant-owner's association, Bogården. The heat - and hot water needs of Bogården aresatisfied by both district heating as well as three heat pumps. Implemented investigationshows that the heat pumps are not used in a profitable way. Apart from that, the reservepossibilities are small. There is also a risk of the growth of Legionella bacterium in thehot water system.Since the heat pumps are already installed, HSB-Gävleborg (responsible for Bogården)has a wish to investigate possible proposed actions for optimization of existing plant.After completed investigation, a new proposed action is presented.

The purpose with this thesis is to demonstrate that other factors than the existing set of rules could influence the Management Group?s decision in regards to depreciation of goodwill. We have explained the conflicts between the management group and the stakeholders by using the Agency Theory and the Stakeholder Model. We have used the Positive Accounting Theory to describe how the management group?s opportunistic behaviour decides which accounting method to use.

The EU Council adopted in 2007, environmental and energy goals with the aim of them must be met by 2050. This, in combination with those of the Swedish government 15 enacted environmental goals is supposed to lead the way for the Swedish environmental work.This report has examined measures in properties in the Swedish Cooperative Housing Society (SKB) stocks.The report discusses a range of measures that might be appropriate to apply on the properties to make them more energy efficient.One of the measures discussed, the vent whose primary purpose is to create a good indoor environment for the residents but is also where the most energy is lost.Another measure discussed is insulation of the building envelope on the estate to make it more energy efficient. To put extra insulation on the building envelope is important because of the large amount of energy that is lost through the walls, ceilings and floors.Future actions that may be implemented is individual billing of heating and hot water. This system has been used in European countries since the 70's and today the EU wants to increase the own individuals control over their electricity costs. This has led to a discussion whether to implement the system in Sweden or not.However, there are a number of equitable measures to be sorted out before the system can be used in any great scale.Finally, it is important to remember that environmental measures should be the primary and the pursuit of cost reductions the secondary otherwise you risk the environmental work to be counterproductive..

This thesis examines the tendering process from the point of view of Swedish building contractors. The purpose with the study is to chart the decision process for the contractors during the tendering process. The study is designed as a survey study. This made it possible to reach a wide base of respondents, not letting such factors as geography being an issue. The survey itself was characterised by a very high response rate compared to other similar studies. The result from this study shows that former experience from similar projects, current workload and the clients economic condition are very important factors for both whether or not the contractor will bid for a project as well as the cost estimation and tendering price. Former experience from similar projects is also an important factor for the determination of the indirect costs.

Problem: The relations between first and second tier suppliers within the automotive industry have changed drastically during recent years. Previously involving the supply of simple components, today the relation involves collaborative product development of complex subsystems. The situation is rather new for the actors, hence there are a number of problems that act as restraints for the collaboration. In order to come to terms with these problems, it is important to determine the underlying causes. Purpose: The purpose of this thesis is to make a survey of the main problems in the collaborative product development between first and second tier suppliers within the Swedish automotive industry.

Syftet med föreliggande studie är främst att studera sammanhållning hos herr- respektive damlag samt undersöka eventuella skillnader/likheter. Författarna avser vidare att undersöka ledares uppfattningar om sin egen roll för sammanhållningen i ett lag samt deras uppfattningar om hur sammanhållning skapas och bibehålls. Totalt deltog 96 manliga och kvinnliga handbollsspelare, från division 1 och 2, i åldrarna 16-34 i den kvantitativa undersökningen och 4 tränare deltog i den kvalitativa undersökningen. Resultatet visade att det fanns en signifikant skillnad mellan sammanhållningen i dam- respektive herrlagen då kvinnor upplevde en högre grad av sammanhållning. Resultaten visade vidare att tränarna ansåg att sammanhållningsarbetet bör se olika ut för kvinnor och män då kvinnor lägger större vikt vid att känslan i gruppen var bra och män fokuserar mer på prestation.

The society strives for sustainable development, in the construction industry it is expressed through sustainable building. Energy and LCC analyzes increases the ability to make conscious decisions in the process. A problem in the construction industry is that energy and LCC analysis is not used to the desired extent, as they are perceived as complicated and time consuming. The report aims to achieve a more sustainable building through increased use of energy and LCC analyzes.The goal is to show how BIM can be used to improve the efficiency of the energy and LCC analyzes.The study was conducted with a literature review and a case study to answer which information that is required in a BIM model to perform energy and LCC analyzes. The study also shows which software can be used in BIM based energy and LCC analyzes and how the analyzes can be carried out efficiently.The result shows that effective analyzes may be performed if the BIM-model contains the relevant information for making analyzes.

First time labelling occurred was when animal owners marked their cattle in order to distinguish the differences. The need for labelling was added when the trade had expanded during Roman times in order for the customers to know who manufactured their craft. Trademarks are characterized as a way to distinguish one's own product or service from someone else. The marketing purpose is to create an identity. The brand has an important role as an effective competitive tool for businesses.A brand can have many different functions, which will simplify a customer's decision making process in selecting a service or product.

With the new generation of smartphones the boundaries for what is a mobile phone and whatis a computer becomes more subtle. 2009 the shipment of smartphones with touchscreen morethan double the 2008 figure and the total amount of smartphones is now over 10 % of the totalworldwide shipments of mobile phones. There?s still one problem to solve and that is the lackof web content specifically adapted for smartphones.The purpose of this paper is to identify and analyze from a user and usability perspective howto make a successful migration and design of a user interface for an existing web basedsystem so that it also fit smartphones.The paper starts with a theoretical reference material containing examples of differentapproaches for design and migration of an interface.A case study is performed and prototypes are designed with support from guidelines andrecommendations in the theory part.The conclusion stipulates that in the present situation there are no shortcuts when it comes tomigration of an existing web based system for the mobile web. The recommendation is aspecific interface for each different unit that are going to interact with the system.Research that analyzes differences between all mobile web browsers would be of greatinterest, a research that hopefully leads to guidelines for what level of mobile web standardthey should at least support.

With the new generation of smartphones the boundaries for what is a mobile phone and whatis a computer becomes more subtle. 2009 the shipment of smartphones with touchscreen morethan double the 2008 figure and the total amount of smartphones is now over 10 % of the totalworldwide shipments of mobile phones. There?s still one problem to solve and that is the lackof web content specifically adapted for smartphones.The purpose of this paper is to identify and analyze from a user and usability perspective howto make a successful migration and design of a user interface for an existing web basedsystem so that it also fit smartphones.The paper starts with a theoretical reference material containing examples of differentapproaches for design and migration of an interface.A case study is performed and prototypes are designed with support from guidelines andrecommendations in the theory part.The conclusion stipulates that in the present situation there are no shortcuts when it comes tomigration of an existing web based system for the mobile web. The recommendation is aspecific interface for each different unit that are going to interact with the system.Research that analyzes differences between all mobile web browsers would be of greatinterest, a research that hopefully leads to guidelines for what level of mobile web standardthey should at least support.

The Swedish and Icelandic women's movements, the Support Stockings and the Women's Alliance both had the goal to change their nation's women politics. The goal was to increase the low representation of women in their parliaments and to highlight women issues on the political agenda. The essay shows that the most important reason behind the will to form a party, was a new issue being disregarded by existing parties, although there is a considerable interest concerning the issue amongst society. While a party was formed on Iceland the Swedish equivalence did not occur. Even though only one party was formed, both movements achieved the same results.

Calculated and measured energy in residential buildings is going to differ. The reason to this may be due to many factors. In this study there is a study on how these factors affect the energy use in a building. To get an insight in what defines energy, there is first a description of energy supply both worldwide and used in Sweden, followed by a description of the energy balance. In this study energy will be studied in residential buildings only.