AbstractThe control of quality standard ISO 9001 has made the internal audit to be experienced as police authority and paragraph control. Because of that, motivation for internal auditors is low. To counteract the experience, there is a possibility to integrate internal audit with improvements in company?s processes. Theory has shown that a qualified and competent auditor can provide information that can help the organization's managements to make the right decisions that will improve product quality and result in new customer contracts.An opportunity to observe an internal and external audit at one of the case companies gave rise to this study.

Abstract Over the years the consciousness of risk has grown. It?s hard to influence risks, therefore there are guidelines stating that significant risk must be included in the annual report. This paper is a case study; the purpose was to examine how four Swedish listed companies chose to disclose their internal and external risks. Risk is initially described in general sense and then it figures to what constitutes an economic risk.Through a case study of four Swedish listed companies? annual reports we have, through qualitative methods found how the companies chose to disclosure their risks.

Background: Research about capital budgeting is under constant development. Several researchers developed the research about capital budgeting late in the 20th century. This development shows how companies' internal and external factors and other circumstances have an impact on companies? capital budgeting practice. It has also been shown that there are links between companies capital budgeting and their growth.

Given the current geopolitical situation in Europe and the upcoming election for the European Parliament, it is important to further analyse individuals? attitudes towards European integration, specifically the Common Security and Defence Policy (CSDP). This analysis aims to gain a deeper understanding of individuals attitude towards CSDP. Therefore, the objective of this study is to analyse which factors that plays a leading role in influencing individuals? attitude towards CSDP.

The main purpose of this bachelor thesis is to create a product in the form of a database that can be used for cost estimates of equipment within bio refineries. Through interviews and literature searches the key components and their costs were identified. The database was constructed in Microsoft Excel with different tabs for different categories of components; these tabs are further divided into three parts: one part with costs, one part with calculations and an information part. Most of the part with costs contains the expenses found in scientific papers during the literature study, the calculating part converts different capacities according to user preferences and the currency to euro (?) from 2010 and the information part consists of references and information about what is included in the cost.The database is a good tool for making cost estimates for bio refineries.

Abstract Background Todays guidelines for advanced CPR emphasize chest compressions with good quality and early defibrillation. Prehospital CPR performed by ambulance crew, an automated external defibrillator (AED) is used. The AED analyzes the heart rhythm and the performer is following the advice to chock the heart or not, given by the AED. During on-going CPR there are sequences when no chest compression is performed known as hands-off time. Hands-off time includes the time for the AED to analyze the heart rhythm and the time when advice is given to the crew.

My essey concern the non-profitable organization Ung företagsamhet and their extenal communication with collaborators. I have done three intervjues with three of Ung företagsamhets 24 district in Sweden, and these are Kalmar, Jönköping and Skåne. My qustions conserns their rethoric and strategic communications channales, and the focus lies in their external communications with collaborators. I have also made a secondary data analysis about their media coverage and seen how they consciously works with it.Ung Företagsamhet is a non-profit organization that need good partnerships in order to survive financially. My analysis shows that the three different regions works variously with their external communication.

When a country faces a decline in business activity, companies have to struggle to gain external capital. It is even more important for small enterprises to get capital, as they normally do not have enough collateral to receive traditional bank loans. In Bangladesh, Grameen Bank started with micro credit programs in the early 90?s, that included small capital loans and leasing of machines. Nowadays these micro credit programs have developed to function even in industrialized countries.

The aim of this thesis is to study the cause of Egypt´s failed development of the transition to democracy and vice versa, the reason why Turkey succeeded in democratic transition. Thesis methodology is a comparative analysis between design units Egypt and Turkey. Thus, the most similar design used in the investigation.European Commission began in 1998 to review Turkey´s political and economic reforms to fulfil the Copenhagen criteria. 2005 began negotiations on a Turkish- EU membership. U.S and Egypt have enjoyed close economic, security and democratic cooperation since 1975.

Stump wood is a hot alternative when the heating plants demands more and more forest fuel. The aim with the study has bean to calculate the costs in four different systems for transportations of stump wood, examine if there are any differences in fuel quality for the stump wood in the different systems, analyse if the fuel quality in stump wood is affected with the time it lays by the road side and how much space the stump wood demands on the road side. To calculate the costs for the different systems a system analysis was carried out, where some of the costs were collected through field studies on Holmen Skog stump experiment and other costs were collected from literature and contacts. Data for the fuel quality study was collected from Eons heat plant in Norrköping. Data for the study of how much space stump wood takes along a roadside was collected from field studies.

To be a part of the future we have to make a profit, one way to improve the profit margin is by reducing the fixed costs. This paper discusses the financial results of equipment cooperatives in crop production. Through a case study of three farms in Södermanland, we have an example of how it can look today and how it could look tomorrow. The three farms are crop-producing farms with slightly different orientation. Jursta Gård, 155 hectares, and Djursnäs Säteri, 215 hectares, have grains crop and oilseed crops as the main crops, and Nibble Gård, 340 hectares, mostly have pasturelands and some grain crops.

The ferry traffic to Gotland is essential for the island?s ability to live and develop. Yearly, it transports 1,6 million passengers, 500 000 personal vehicles and 750 000 lane meters of freight with four Ro-Pax ferries. The traffic is controlled and subsidized by the Swedish government since 1971 in order to guarantee the inhabitants and industry of Gotland a satisfactory transportation service. As a consequence of the past decades increased traffic quality, mainly due to a decrease in crossing times, the traffic?s environmental impact and costs has also increased.The Master Thesis proposes a new energy efficient traffic arrangement that satisfies the users? preferences in the same extent as today.

Improved wireless datacommunication with the forest machines might be the next big step in the logging process. The use for wireless communicationsystems within the forestry is among other things to report the production from the forest machines, to supply the machine opera-tors with the right information and for safety. CDMA2000/ 450 is a third generation mobilecommunicationsystem which could replace the old NMT- 450 and for comparatively low costs. The reason for the low costs is that you only have to use the old NMT- 450 masts and supply them with new equipment. In the test of CDMA2000/450, that has taken place in northern Uppland, two kind of files have been sent.

Purpose ? The purpose of this thesis is to develop a total cost model for container transports and create a tool that calculates a suitable transport quantity from an economic view, which fulfills the demands on delivery service. To achieve this purpose the following questions will be answered:Which costs are affected by the decision between the two transport alternatives LCL and FCL?   How does the decision of sending product LCL or FCL influence the delivery service?  How can a tool be constructed to simplify the decision-making process regarding the choice of sending products LCL or FCL?  Method ? A total cost model was developed. This model is supported from existing literature.

The aim of the thesis is to highlight external factors to explain why the EMU was created. The external factor considered here is the monetary policy of the United States, which often conflicted with European interests. The statistical data in the thesis, as well as previous research, show that even though the EU economically in many ways had become an equal partner of the US during the second half of the 20th century, the union still faced US influence and dependence.The results of the thesis can be explained with neorealist theories on power measured as an actor's distribution of capabilities and balancing of power. An actor that is equipped with the world's leading currency is more independent from others. Other actors, on the other hand, become increasingly dependent on the major currency and the policy of its owner.