The aim of this thesis is to establish a ?förvaltningsplans? template to Fastighetskontoret in Vasteras city. Further general information about the mission was given at our first meeting with Rolf Haraldsson, who happened to be our mentor and works at Fastighetskontoret in Vasteras city.We agreed that using the software Excel was the most appropriate way to establish the template, because Fastighetskontoret also make use of Excel in their internal system, and also because Excel has a more friendly user interface and it is more easier to use compared to other software that have complex templates.One of the first things we did was to get in contact with different fastighetskontors around Sweden so that we could either take part of their ?förvaltningsplaner? or get referred to other material that could have been used. But this turned out to be an unsuccessful strategy.

Revisorers roll har utvecklats genom tiden, från att ta hand om bolagets räkenskaper och gekonsulttjänster till sina kunder till att idag endast granska väsentliga poster och företagetstransaktioner samt hitta felaktigheter i redovisningen. Far menar med revision att revisorn som enoberoende part granskar bolagets årsredovisning och bokslut i syfte att fastställa omredovisningen ger en rättvisande bild av företaget till externa intressenter såsom investerare,banker etc.Syftet med undersökningen är att undersöka hur förväntningsgapet mellan småföretagare ochrevisorer ser ut. Vi har även tänkt ge förslag på hur förväntningsgapet kan minska samt få enuppfattning om vad det var som förorsakade förväntningsgapet, som till slut kan hjälpa oss attuppnå en bättre förståelse på problematiken. För att åstadkomma syftet med uppsatsen har vigenomfört kvalitativa intervjuer med tre revisorer och två ägare till två småföretag.Vår slutsats är att småföretag har bristande kunskap om vad revisorers uppgift och roll innebär.Exempel på deras bristande kunskap är att revisorn kan allting och löser alla företags ekonomiskaproblem, samt att revisorn kan samtidigt bokföra och revidera företagets räkenskaper. Det finnsflera saker som kan anses ha påverkan på förväntningsgapets uppkomst.

In this study we examine trade patterns between Turkey and 13 member states of the European Union and how these have developed over the time period of 1983 ? 2006. To represent the industrial and agricultural goods included in the study we look at the United Nations Standard International Trade Classification (SITC). Following, we investigate internal differences in the EU by selecting four countries each to represent the Northern and Southern countries of the EU. Internal differences were studied in relation to the amount of trade occurring between Turkey and the Northern and Southern countries.

Sahlgrenska Academyat University of GothenburgDepartment of Internal Medicine and Clinical NutritionAbstractTitle: Effects of isoflavone supplementation from soybeans on LDL-cholesterol levels in adultAuthors: Malin Blomgren Alegria and Ruut ReivaaraSupervisor: Lena HulthénExaminer: Frode SlindeProgramme: Dietician study programme, 180/240 ECTSType of paper: Examination paper, 15 hpDate: 2013-04-08Background: One of the most common causes of death in Sweden is due to cardiovascular diseases such as heart attack and stroke. Hypercholesterolemia is one of the risk factors for cardiovascular disease. In Asia, hypercholesterolemia is less common than in the Western countries. In Asian countries, soy products are consumed in larger quantities than in the Western world, which has led to implemented research with the intention of examining soy's potential effect on cholesterol levels.Objective: To investigate whether there is scientific evidence that isoflavone supplementation from soy bean may have a lowering effect on LDL-cholesterol.Search strategy: The databases used for the systematic literature search were PubMed, Scopus and Cochrane. Keywords used were cholesterol and 9 versions of this, and isoflavones and 11 versions of that.Selection criteria: RCT articles, on humans, written in English, published from 2011 onwards, that focused on interventions with isoflavones from soybeans and its effect on blood cholesterol, the participants were over 18 years old and the study time was at least 24 weeks.

The use of entertainment in various kinds of business events has recently increased in popularity among Swedish firms. Often, stand-up comedians are hired to entertain the employees or customers during these happenings. Generally, the firm invests a considerable amount of money in this service and is furthermore willing to pay a premium for a famous comedian. Although the market for this type of service is fairly large, the knowledge of the motives behind the investments is yet limited.A grounded theory study is carried out exploring the purpose of the entertainment as well as the rationales behind the preference for a famous comedian over an unknown. Two general types of contexts (internal and external) are identified and a number of objectives related to each type are distinguished.

Management consulting firms are an important part of the knowledge economy and they capitalize on the analytical ability and knowledge of their employees. Much research have been made on large consulting firms and their management of knowledge, but little is known about how small consultancies manage their knowledge. Even less is known about the management of knowledge in small consultancies specialized in change management. These firms rely solely on senior consultants and focus on the human aspect of organizational development. This thesis aims to show how these firms manage their knowledge and also provide an understanding of why.

Sweden is a world leader in listed private equity and ranked fifth in the world in market capitalization. The sector is attracting increasing interest from the investment community. However, the private equity industry in Sweden has historically poor reputation and is criticized for creating value through high leverage, multiple riding and severe cuts. This study analyzes value creation drivers in buyouts from the perspective of the private equity firm using a dataset of 15 realized buyouts by private equity firms listed on NASDAQ OMX Nordic Stockholm. The methodology used separates the value contribution of leverage on the private equity firm's return from internal operational improvements and external variations in transaction multiples.

The aim of this paper is to examine if the two latest Peace Plans in the Palestine-Israeli con-flict observes the sources of the conflict and presents measures in the purpose of solving them. The point of departure is William Azar?s theory of protracted social conflict (PSC). According to Azar, the internal sources of a PSC lies in three clusters of variables: the com-munal content of a society, the deprivation of human needs as an underlying source of PSC, and the role of the state in the deprivation or satisfaction of human needs. The study is de-signed as a multiple-case study where the units of analysis are the Roadmap to Peace and the Geneva Initiative.

Nowadays, the world around us is changing faster and faster, the globalization is increasing and harder competition puts extra pressure on companies to be more innovative than ever before. One of the fastest changing industries is the IT industry where the actors always have to be up to date to keep their competitive advantage. The authors want to find out what makes some companies in this industry more innovative than others by examining what internal elements that are necessary for innovation. Much research has already been carried out within the field of innovation and especially about innovation management, although less research exists about smaller, non high tech service companies. Therefore the authors also tries to find out how applicable today?s theories are on this special field and thereby fill a smaller gap in today?s research.

Revisorn anlitas för att ge ett oberoende yttrande som ska säkerställa pålitligheten i företagensfinansiella rapporter. Denna tilltrosskapandande effekt kan endast uppnås om revisorn görsina bedömningar och fattar beslut utan att låta sig påverkas av andra personers viljor ellerönskningar. Att revisorn är oberoende är särskilt viktigt i de fall revisorernas arbete påverkarintressenters beslutsfattande. Diskussionen kring revisorns oberoende i samband medtillhandahållandet av fristående rådgivning har debatterats flitigt. Vissa menar att denfristående rådgivningen medför positiva effekter på revisionen, medan andra anser att denborde förbjudas då den utgör ett hot mot revisorns oberoende och påverkar förtroendet förbranschen.

Background and Problem discussion: Strategic evaluations are important as they providecrucial information regarding Swedish development assistance and recommendations on howto face problems and inadequacies found in the evaluations. Therefore, the follow up ofrecommendations is of great significance as well. Unfortunately, SIDA?s ManagementResponse system for follow-up of strategic evaluations has not been functioning in asatisfying way and needed actions have not been taken. Thus, Swedish developmentassistance has been criticised for the lack of implemented actions and the public has startedto question the work carried through by the organisations.

Frågeställning: Påverkas en revisors benägenhet att avge en ren eller oren revisionsberättelse av revisionsarvodets storlek, om så på vilket sätt?Syfte: Syftet med denna uppsats är att fördjupa tidigare genomförd forskning inom detta ämnesområde, genom att undersöka om det finns ett samband mellan revisionsarvodets storlek och en revisors benägenhet att avge en ren eller oren revisionsberättelse, och i så fall på vilket sätt?Metod: Studien bygger på en kvantitativ metod där primärdata samlades in från databasen Retriever och omfattar 300 västmanländska mikroföretags årsredovisningar ifrån år 2009. I studien tillämpades även ett deduktivt tillvägagångssätt, vilket innebar att sekundärdata i form av etablerade teorier och tidigare forskning inom ämnet låg till grund för skapandet av studiens hypoteser. Efter insamling av primärdata sammanställdes datamaterialet i Microsoft Excel och därefter analyserades datan med hjälp av bivariat- och multivariat logistisk regressionsanalys i SPSS.Slutsats: I den bivariata logistiska regressionsanalysen återfanns inget signifikant samband mellan revisionsarvodets storlek och en revisors benägenhet att avge en ren eller oren revisionsberättelse. Däremot, påträffades ett positivt signifikant samband mellan dessa variabler i den multivariata logistiska regressionsanalysen.

Futurum.kom is a collaborative marketing project with the aim of strengthening the internal organization of Länsbibliotek Sydost, Regionbibliotek Kalmar and the 25 public libraries within the southeast region. The project intends to externally build the brands of the public libraries in Blekinge, Kalmar and Kronobergs län. This thesis is a study and evaluation of the implementation and results of Futurum.kom?s first campaign "Låna dig rik" at a public library. The analysis is based on the following issues:? What goals does the library have with the "Låna dig rik"-campaign.? What is the feedback from the staff's experience of the users in terms of needs and demands?? In which way does the library choose to implement the marketing campaign and what role do the users have in this process?? What is the internal performance of the library's marketing campaign, what was the experience of the staff of the campaign?? What is the external result of the library's marketing campaign?The method is based on a case study of a single library, with a series of interviews and document analysis of written and electronic documents.

Picker robots are often mounted close to each other above a conveyor belt. To be able topack robots even closer, it is desirable to reduce the footprint of the robot?s base. One way toachieve this is to skew the arms of the robot which makes it possible to move them closer toeach other.This Master Thesis has been carried out at ABB Corporate Research. The purpose is toevaluate the benefits and drawbacks for the idea of making today?s Picker robot morecompact by skewing the arms.

What role should science play in democracy? Political scientists often assume that it is possible to demarcate between ?instrumental? and ?moral? knowledge, and argue that citizens and/or politicians should use their moral knowledge to agree upon political goals and then apply the instrumental knowledge of scientists to achieve them. This straightforward view is challenged by writers in science studies, who identify three major problems in the use of science in democracy: uncertainty, risk and hidden values. They suggest that these problems could be solved through citizen participation.In this essay I perform an analysis of the internal logic of their suggestion. Is it likely that citizen participation enhances the democratic decision making process so as to reduce the problems? The internal analysis shows that it is rational to advocate citizen participation by reasons of legitimacy.