In today?s fast growing and closely connected society, a reliable and energy efficient transportation system is more than ever desirable. Nowadays the significant part of the transportation sector?s energy demand is supplied by fossil fuels.Improving energy efficiency in combustion engines will result in reduction of fuel consumption and CO2 emissions. A modern internal combustion engine has an efficiency of 30-45 %, where the most energy loss occurs as result of heat losses in the exhaust and cooling systems.

Sammanfattning Författare: Ann-Sofie Hjalmarsson och Judith Rodriguez Handledare: Leif Edvinsson Examinator: Christer Kedström Kurs: Magisterkurs i Strategisk ledning Nyckelord: Intellektuellt kapital, miljöpsykologi, hjärnan, hjärnergonomi. Syfte: Vårt syfte med uppsatsen är att öka insikten för hur man genom strukturkapitalet, i det här fallet kontorets design, kan förstärka humankapitalet. Vi avser ta fram en ?tankeram" med de element vi har funnit betydelsefulla. Metod: Vi har använt oss av abduktiv kvalitativ metod.

The purpose of this research is to examine the implications of the provisions in the Swedish Code of Corporate Governance (the Code) concerning auditor attestation of the internal control report. We will focus on how the auditors? augmented responsibilities will affect the efficiency in the audit process.Our research indicates that the main benefit from reviewing the internal control report is achieving more reliable internal controls, which results in greater prevention of misstatements in the financial statements. This will affect the efficiency in the audit process since the auditor can place more reliance on internal controls when performing audit procedures. This implies that the benefits of preventing misstatements could outweigh the efforts and resources spent on reviewing the internal control report..

This paper starts where previous research in this scientific field, research about individuals who managed to end their criminal lifestyle, ends ? by talking in terms of Pierre Bourdieu?s forms of capital. In former studies the researchers pointed out access to a job and parenting as helpful factors to end a criminal lifestyle. Our purpose with this paper, however, was to find out if it is possible to understand criminals successfully ending their criminal lifestyle from Bourdieu?s capital metaphors and Mark Granovetter?s concept of strong and weak ties.

I denna studie undersöktes faktorer som kan påverka individers positiva attityder gentemot organisationsförändringar. Syftet med studien var att titta på individen och dess attityd gentemot organisationsförändringar. Undersökningsmetoden bestod av en enkätundersökning, i vilken fokus ligger på åtta olika faktorer som kan tänkas påverka eller skapa positiva attityder hos individerna i organisationen vid en förändring. Urvalet bestod av individer från tre olika organisationer med olika förändringserfarenheter. Kön, ålder, erfarenhet samt utbildning varierade bland våra respondenter.

Capital structure is without doubt one of the most frequently studied and controversial areas of modern financial theory, and will certainly continue to receive considerable attention from researchers worldwide. There is still no universal explanation of how an optimal capital structure would be designed for maximum appreciation, despite the development of several theories focusing on the subject. Equity and debt are the two main financing options that in combination explain the business's capital structure. The results of several research studies conducted in the subject has many times pointed out that there are specific factors that are directly related to the company's capital structure, and that there are clear sectoral differences in corporate debt. A study of the capital structure is considered important and interesting to implement due to the reasons above and the purpose of this study is to analyze and try to explain the similarities and differences between different industries in terms of how growth, profitability and size affect the debt level.

The E-department at GETRAG All Wheel Drive in Köping have problems with the efficiency on parts of their production equipment. The equipment with the most significant efficiency problems are four automated multifunctional production cells that produces housing for rear drive units. The major part of the problem is the large amount of small stops that causes the low efficiency.The department already worked with logging of interruptions and efficiency calculations before this project started. However this work was not done to the extent considered necessary for a systematic follow-up of the interruptions.The aim of this paper is to point out a more effective and systematic way to work with logging of interruptions and the follow-up. In addition the equipment were studied with a method for efficiency calculation that ? if used properly- is a more powerful and a visually better method than the one used by the company today.As the initial current state analysis of the equipment was made a lack of documented knowledge about the equipment was discovered.

The aim of this thesis was to investigate how the use of the IT-personnelsystem influences human resources and the new challenges and future requirements that may occur, while IT-personnelsystem is used more extensively in the HR-function.Previous research referred to in this study, has focused on how the HR-transformation has contributed to the development of an IT-personnelsystem, which has been used with increasing frequency. This use has created a significant change in the HR-function. This thesis focuses on investigating, describing and analyzing how the practice and development of the IT-personnelsystem meets the needs of the HR-transformation.This study uses qualitative research methods to investigate sixteen users? experiences and our understanding and conclusion is based on both semi-structured interviews and webb surveys. Initially deductive, later on our study took a more abductive approach.The result indicated a variety of uses for a specific IT-personnelsystem dependent on the users? function and positions and also how HR-activity was organized within the business.

The aim of this thesis was to investigate how the use of the IT-personnelsystem influences human resources and the new challenges and future requirements that may occur, while IT-personnelsystem is used more extensively in the HR-function.Previous research referred to in this study, has focused on how the HR-transformation has contributed to the development of an IT-personnelsystem, which has been used with increasing frequency. This use has created a significant change in the HR-function. This thesis focuses on investigating, describing and analyzing how the practice and development of the IT-personnelsystem meets the needs of the HR-transformation.This study uses qualitative research methods to investigate sixteen users? experiences and our understanding and conclusion is based on both semi-structured interviews and webb surveys. Initially deductive, later on our study took a more abductive approach.The result indicated a variety of uses for a specific IT-personnelsystem dependent on the users? function and positions and also how HR-activity was organized within the business.

The aim of this study was twofold; firstly it sought to describe the human security situation of Roma IDPs and IDPs living in collective centers, secondly it tried to create an understanding for how the human security situation can affect IDPs capabilities to develop. The findings of the study were mainly based on a field study conducted in Belgrade, Serbia for two months. The results of the study were that IDPs in collective centers have a poor human security situation regarding basic income, employment, adequate housing and experienced personal security. Roma IDPs suffer from the same insecurities, but in addition also has poor human security in basic education and personal safety. Their stagnant human security situation proved to be the result of the inability to help IDPs by the actors involved in the relief work.

Title: Audit teams ? what affects the efficiency?Authors: Petter Johansson and David RubinSupervisor: Andreas JanssonCourse: Dissertation Accounting, 4FE03E, 30 ECTS, Spring 2011.Key Words: Audit team, Efficiency, Team WorkBackground and problem: Theory and literature in the field of audit teams?efficiency are limited. The theory and literature that existed was not conducted inSwedish context. It was identified that no one had examined the factors thatinfluence the efficiency of the Swedish audit team's. Efficiency affects howresource-and cost-effective an auditing firm can be while the audit is performedwith quality and therefore it is of interest to be examined.Purpose: The purpose of this thesis is to explore and explain what may affectSwedish audit teams? efficiency during the work processMethod: The thesis has been based on existing theory and literature to explainwhat affects audit teams? effectiveness.

This essay includes an osteological analysis on the 1122 scattered human remains from The Pitted Ware culture site at Ajvide, Gotland. The scattered human remains have been found in the cultural layers, during archeological excavations at Ajvide between the years 1983-1987 and 1992-2009, where a burial ground was discovered. During the excavations, 85 skeletons graves were found, with complete and incomplete skeletons of 87 individuals. But aside from the graves, scattered human bones were discovered at The Pitted Ware culture site. One of the aims of the essay was to examine the bone material of the scattered human remains, and to determine whether this could possibly be a different type of burial custom than the skeletons graves.

Sudoku solvers are a widely researched topic among mathematicians and computer scientists. This report investigates the differences in execution time and time complexity between backtracking and human strategies for classes with 17-21 clues. Backtracking is compared to our implementation of human strategies with test data that contains 99 Sudoku puzzles for each class. The study shows that the execution time and time complexity is improved for human strategies compared to backtracking for each class. The conclusion shows that it is always favorable to implement the human strategies investigated in the report. .

Our purpose with this study was to look at the connection between social capital and integration. Particularly if meetings between people from different cultures can increase social capital and in that way affect integration. We start by identifying the social integration perspective we are going to use through out the study and then we introduce social capital theory as a way of narrowing down the field even more. The study was done through six semi structured interviews. We interviewed three women that was established in the Swedish society and three women that had immigration background.

Syfte: Vårt syfte är att studera styrningen samt relationen av human-, struktur- och kundkapital. Analysera denna relation mellan tjänsteproducerande och varuproducerande företag. Samt att diskutera kapitalen i relation till redovisningen..