Background: Sweden has, since 1983, had a statutory audit for all joint-stock companies. However, according to EG?s fourth corporation directive, member countries can decide on their own if this applies for small joint-stock companies. An investigation was launched in the fall of 2006 to form an opinion on the importance of the audit reporting by law and what an abolishment of this rule would mean for small joint-stock companies. Critics are claiming that the cost of audit for small companies is exceeding the cause in these micro companies.Audit is regulated by Swedish translation (RS) of International Standards on Auditing (ISA) and is to be applied in all companies comprised by the statutory audit.

A co-operation is established when a group of people, sharing the same preferences and values, come together in order to satisfy a common need. The co-operative association should be democratic, governed and supervised by its members and open to everyone. The purpose of this article is to, from our ideal type, study similarities and differences regarding the corporate governance of the consumers? and the producers? co-operative movement. The motive behind our choice of alignment is that the mechanisms of corporate governance often are described from the perspective of the joint-stock company, making it valuable and interesting to study these mechanisms from the co-operative point of view.

St. Jude Medical Inc is one of the worlds leading companies in the medical technology area with cardiovascular devices as its specialty.Manufacturing implantable medical devices such as Pace Maker Electrodes requires complex design, safe processes and well trained operators. User friendly manufacturing operations are a necessity.Lately there?s been an increase of the manufacturing volume which also increased the number of operators. More operators need to be trained and cross-trained.

Saab Aerosystems have had one dominating product, JAS 39 Gripen, and one dominating customer, FMV, for a long time. The operations management system at Aerosystems is adjusted for development of Gripen and as the business unit is trying to enter new markets with other products and customer the operations needs to be adjusted to fit the development and manufacturing of these products as well.The purpose of the master thesis has been to investigate how Aerosystems is managing requirements on operations from external customers and how to make improvements within this area. The aim has been to carry out a situation analysis to identify where improvements are possible and then produce proposals for improvements through studies of literature and other business units. The thesis also include a study of knowledge transfer within the business unit to investigate how this can be applied to improve the managing of requirement on the operations.An extensive interview study has been carried out in which interviews mainly have been conducted with employees at Aerosystems, but also at Saab Avitronics and Saab Aerostructures. The reason why these business units have been examined is because they have carried out a large number of successful businesses with external customers, which also are potential customers for Aerosystems in the future.The interviews have been analysed to identify strengths, weaknesses, opportunities and threats with the present way of working.

Har storleken någon betydelse?Enligt den amerikanske marina militärteoretikern Milan N. Vego har den detvad avser fartyg vid mellanstatliga konflikter i kustnära farvatten.Denna uppsats syftar till att svara på frågan om samma förhållanden gäller vidPeace Support Operations (PSO).Uppsatsen analyserar Vegos tes, små ytstridsfartygs egenskaper, kraven vidPSO:s och de fall där små ytstridsenheter har verkat vid PSO:s.Slutligen värderas analyserade fakta och frågan besvaras..

Swedish Armed Forces are according to their development planning process taking actions to establish a new joint unit (SWEWOSE), with electronic warfare capability. SWEWOSÉ S main task will be designated to produce electronic warfare libraries for electronic warfare systems within the armed forces. The unit shall have capability to support with libraries in any state of conflict situation even if the supported unit with library needs conducting operations abroad.This essay examines the requirements that justify the establishment of a new unit in times when the armed forces conducting reorganizations and cutbacks in both economy and personnel.The possibilities to buy complete system solutions from an external supplier are examined. But also what kind of library support model that is to prefer according to the demands that the Swedish Armed Forces desired, in terms of capability in platform protection and battle space awareness.The results show that the demands that the Swedish Armed Forces has decided, best will be ful-filled and justified by a national electronic warfare unit, with library production as a main task..

Luftstridskrafter har spelat en betydande roll i senare tiders Peace Support Operations (PSO). Obemannade flygande system har varit en del av dessa insatser, hur kommer rollfördelningen att vara i framtiden? Syftet med uppsatsen är att undersöka och göra en bedömning avseende hur obemannade flygsystem kan utnyttjas och ha en roll i framtida Peace Suport Operations. Litteratur- och dokumentstudier, föreläsningar och intervjuer ligger som faktabakgrund för bedömningen av hur en framtida PSO kan se ut samt vilken roll obemannade flygsystem kan ha i en framtida Peace Suport Operation. Jämförelse har skett mellan bemannade och obemannade flygande system varvid fördelar och nackdelar har belysts.

För små till medelstora företag (SMEs) vars kännetecken är bristande resurser kan konsekvensen av ett felaktigt etableringssätt vid internationell expansion vara skillnaden mellan överlevnad och konkurs (Kuo & Li 2003). Etableringar på utländska marknader kan genomföras via en rad olika etableringssätt. Två av dessa kommer att behandlas i denna uppsats; export och joint venture. Det amerikanska SME-företaget Pro Spot tillverkar svetsar till bilverkstäder och önskar expandera på den europeiska marknaden. Vårt syfte med denna uppsats är att belysa de alternativ Pro Spot står inför på den europeiska marknaden, utvärdera dessa samt ge en rekommendation.

The companies? managements acknowledge personal relations and trust, through good communication and predefined responsibilities and goals, as key factors to succeed in strategic alliance. These factors did not always exist according to the employees? involved. This research, in contrast, suggests that these factors are subordinate to the correlation between the company?s vision and the alliance objectives, hence level of priority, which indicates that management has hidden motives for entering the strategic alliance.

The interest in horses and equestrian sport is constantly increasing, and so is the will in both riders and trainers to learn more about the effect the rider and its equipment have on the horse. The last twenty years, more and more studies have been performed were the horse and its kinematics have been in focus. The access to more advanced technology has made it possible to study areas, which earlier have been hard to reach. The knowledge about kinematics in the horse, and how riders and their equipment interact with the horse?s movement, is also of great interest to veterinarians in equine practice.

Rättsläget vad gäller beskattningen av FoU-samarbeten i enkla bolag synes i vissa avseendenvara oklart. Trots detta har inkomstskatterättsliga implikationer av FoU-samarbetenmellan företag inte behandlats i någon större utsträckning i doktrinen. Tyngdpunkten idenna uppsats ligger på den resultatfördelning och de förmögenhetsöverföringar som kanuppstå i samband med FoU-samarbeten och de tänkbara inkomstskatterättsliga effektersom de för med sig. Vid en belysning av dessa transaktioner har vi funnit att det finns ettbehov av klargöranden för hur dessa skall behandlas inkomstskatterättsligt.Utifrån vår studie framgår det att samarbetsavtalet får en avgörande betydelse för beskattningeni enkla bolag. Den rådande uppfattningen synes alltså vara att ett bolagsavtal kan haskatterättslig verkan avseende inkomstfördelningen utan att en äganderättsförändring behöverske.

Background: Many companies have outsourced their IT-operations and their expectations of what this IT-outsourcing will contribute to the business are high. Cost cuts are not always a natural outcome of IT-outsourcing. Many companies that have outsourced their IT-operations consider it to be problematic and complex to exercise management control and reach cost control which was the purpose of the IT-outsourcing. Purpose: To describe and analyze what affect IT-outsourcing has on a company?s management control system and a company?s possibility to exercise cost control.

Welding is a common method for joining of metal or plastic construction parts. This report describes several different weld methods in general terms. The report focuses on the GMAW method, specifically MAG welding.A case study has also been performed for the company Wenmec. The task received from the company was to compare the mechanical properties of joints welded with the tube electrode called Nittetsu SM-3A and joints welded with the homogenous electrode called ESAB Aristorod 12.63. Both types of weld joint were welded with the MAG method with an Argon based shielding gas with 18% CO2.

Influences from military theory are a part of the development of military doctrines. This thesis has, by using a method with three different dichotomies, traced and classified influences from William S Lind?s theories regarding manoeuvre warfare in the Swedish military doctrine, for land operations. The purpose has been to discuss the connection between military theory and how the Swedish doctrine for land operations (DMarkO) has been formulated. It has also been to show what this influence depends on and what consequences it will present.The examination has shown that William S.

Chefen för amerikanska marinkåren beslutade 2005 att påbörja utvecklingen av konceptet DistributedOperations (DO). Syftet med konceptet är bland annat att möta utmaningarna inom upprorskrigföring och?Small Wars? som kännetecknas av asymmetriska förhållanden mellan parterna. Grundidén medDistributed Operations är att skapa en fördel över motståndaren genom att uppträda utspritt ellerkraftsamlat och hela tiden kunna avge understöd till den ?lägsta enheten?.