This final thesis is performed on commission of Torsby forestry administration, Stora Enso Skog. Stora Enso Skog is one of the major forestry companies of Sweden. The main business area is located in and around the region of Bergslagen. During the last decade the practice of forest management has rapidly changed due to a new forest legislation. The new law has resulted in that the production goal is equal to the environmental goal within forestry.

In this report you can read about a service company that wants to introduce a new decision tool for their customers. The first question that will be answered in this report is, what information is needed for market controllers. The second question investigates how a decision tool that gives the answers to the first question would work. Theories in business and economics written by Jan Lindvall (2001) and sociotechnical work analysis written by Kim Vicente (1999) are used in this report. To find the answers to question number one, interviews with two market controllers were done.

The aim with this study was to describe how the board members of athletic clubs view and value their youth program. A qualitative approach was used in form of interviews. The interviews were made face to face as well as being taped, this to facilitate the analysis. When the board members viewed their youth program to be in alignment with the overall club philosophy there was a discrepancy between their views and the ?de facto? conditions of the youth program.

Titel: Frivillig revision ? Varför väljer aktiebolagets företrädare att ha eller inte ha revisor?Nivå: C -uppsats i ämnet företagsekonomiFörfattare: Annelie Molin och Eva WidellHandledare: Ann Wetterlind-DörnerDatum: 2012 ? MajSyfte: I denna pilotstudie vill författarna se varför företrädarna har valt att ha eller inte ha revisor i bolaget, sedan möjligheten med frivillig revision infördes.Metod: Författarna har använt sig av enkäter som de skickat ut till bolagen, samt formulär till Bolagsverket och Skatteverket. Med hjälp av böcker, vetenskapliga artiklar och rapporter etc har författarna sedan analyserat svaren de fått.Resultat och slutsats: Det finns en ekonomisk vinnig med i resonemanget kring valet av att ha revisor eller inte ha revisor och det är viktigt för den enskilde företrädaren att noggrant analysera för- och nackdelarna och utifrån detta göra sina val.Förslag till fortsatt forskning: Det skulle vara intressant att följa upp studien om något år och se om åsikterna bland berörda parter förändras vartefter tiden går.Uppsatsens bidrag: Pilotstudien kan ge framtida forskare en inblick i hur bolagens företrädare uppfattar den frivilliga revisionen och anledningen till varför de gör på ena eller andra sättet i dagsläget. Med hjälp av pilotstudien kan de sedan utveckla egna idéer till nya forskningsfrågor eller att utveckla sina egna tjänster som riktar sig till bolagen..

Under det senaste decenniet har massmedia i olika sammanhang rapporterat om revisorers inblandning i olika företags oegentligheter. Vi har intresserat oss för området, vilket vi benämner redovisningsskandaler. Vi har valt att granska tre finansbolag där revisorerna varit inblandade i redovisningsskandaler. Dessa tre är Carnegie, Habo Finans och HQ Bank. I samband med avslöjandet av grova redovisningsfelaktigheter i dessa tre bolag har en debatt blommat upp i massmedia.

It has become more and more common that companies in the service sector are beginning to understand their own effect on the environment and thus the need to contribute to a sustainable development through acting in a deliberate way. Serious environmental work can help a company to improve their image and in that way win competitive advantage that leads to improved profitability. In a short time perspective, adjustment to the environment is an opportunity to gain competitive advantage and an opportunity to develop a profile. In a long time perspective it is about survival. The environmental work has become a sequel to the work with quality.

In a business environment where the stakeholder perspective is evolving and sustainable development is receiving increased attention, it is of importance for companies to adjust. The demand and pressure is exerted from several stakeholders who force companies to take action and live up to the expectations because if failing to do so, negative consequences will most likely be the case. The attention of this study is on ABB Power Products (ABB PP) and their environment and working environment risk management. The aim of this thesis is to identify and describe how perceived environmental risks are managed and what the incentives are to work proactively to minimize the risks. The incentives for a proactive risk management strategy are researched through both a strategic and operational perspective.

Nimo Verken AB is the leading producer in the Scandinavia of drying cabinets. The construction has, with small changes, been the same since the 70s with a thermostat and a timer as controlling system. There was a wish to develop a modern cabinet which showed remaining time on a display and with energy saving functions.In this report we go through how it is possible to implement a digital controlling system, where remaining time is shown on a display and where it is possible to choose a preset ?program?.The report first presents the fundamental theory for a PIC, where we describe the different registers, how interrupts are handled, the internal clock function and how data is sent to control the different parts of the construction.Next the report presents and describes the new hardware that is needed, such as the encoder, the temperature sensor and the display.After the theory we describe how the program in the PIC may be drafted. Last in the report we have the result of the tests of the temperature variations and the accuracy of the time..

This thesis work is executed at Business Unit Ericsson Test Environment (BETE), in Linköping. BETE is the department at Ericsson, which is responsible for the operation and maintenance of the company's Operations Support System (OSS). Their management system was outdated and they wanted it to be updated and it also required new features. The database needed to be replaced and the data migrated to a new database without licensing costs. The system also needed a part where employees could manage existing users.As a programming language PHP was chosen for its dynamic possibilities, platform independence and good support for database intergration.

Today, companies work with issues concerning Corporate Social Responsibility (CSR). A higher demand from customers and other stakeholders as well as an extended legislation are great reasons. Framework and guidelines for sustainability reporting has been developed which includes indices that companies are able to report. Though, for a long term work with sustainability a functional system and internal tool is necessary. Balanced Scorecard, BSC, is a useful tool and efforts have been made to integrate BSC and CSR with purpose to establish the work with sustainability in a more concrete and clear way.

The research of organizational structure and control in the audit profession suggest that there is a contradiction in that auditors should both nurture collegialities while they at the same time have their own responsibility for their individual development and career. This creates a competitive situation among colleagues who in return are expected to maintain a good social relationship and team spirit with each individual. Subsequently, being part of the collegiality and being highly individualistic, gives rise to a theoretical dilemma where these opposing forces are supposed to coincide with each other.The purpose of this paper is to create a bigger understanding of how auditors at major accounting firms can handle the conflict that arises. In order to explore this dilemma, we conducted a qualitative study based on an abductive approach. We have made seven semi-structured interviews from a localistic view.

With this study, our purpose has been to achieve profounded knowledge and understanding regarding the use of discretion among social workers specialized in social allowance issues. The Social Services Act, structured as a framework law in the Swedish context, provides the social worker with a certain degree of discretion, in order to enable accommodated decisions depending on client case specifics. This study problematizes these aspects of legal security, and our intention has been to examine which factors impact the assessments social workers carry out in statutory decisions of social allowance applications. To attain this, we narrowed down our intention into a number of distinct and delimitated research questions: (1) Which elements of the client case impact the social worker?s assessment? (2) Which external aspects influence the social worker?s assessments and decisions? (3) How do social workers decide the client?s credibility? In order to establish answers to our research questions, we have utilized a qualitative approach of research by exerting qualitative interviews in addition to a vignette study.

The main purpose is to illuminate how a company links certain values to its brand in an effort to achieve a competitive position. We have done this by studying the government owned company Svenska Spel and its entrance on the netpokermarket. With Corporate Social Responsibility as a guidance for the company they wanted to offer Swedish gamblers an alternative to the, often morally dubious, international actors. Our thesis has taken an internal (corporate) as well as an external (consumer) perspective on the result of this strive. Our conclusions are that although Svenska Spel is successfully integrating social responsibility into their netpokerbusiness, they are facing a difficulty in making the consumer fully appreciate it.

The aim of this study is to examine the investment decision process for investments that arise due to strategic changes and are of strategic importance to the company. At the foundation of this study is the previous research in this area, done by King (1975) and Bower (1970), which examines the investment process on a more generic level. At the core is the investment decision process pertaining to Projekt X, an investment performed by NordiCorp. Having conducted a case study including six interviews with employees from various parts of the organization, combined with a large number of internal documents, the process regarding the investment decision was carefully illuminated. The results show that in many regards, this process follows the more generic investment process.

This diploma work, with the title Represent and Consume the Land ?I drove following the picture of a spruce through Sweden, is presented as a film and an essay and the aim is to explore the perception of an individual with the film as the medium. To reach this, it is necessary to destabilize my own reality, to explore myself at the same time as I study landscapes and representations of landscapes. The diploma work focus on representations of landscapes of Sweden, external pictures and internal images. The picture is a very strong medium that holds and comunicate myths, about the landscape and about the nation.