The project was carried out in cooperation with the department of product development IOS at IKEA. The work included improvements of a new existing product that Ikea soon will release on the market, Observatör, a wall bracket for flat screens. The product is supposed to fulfil the needs within this market for IKEA. However, since Ikea was not satisfied with it, our work was to carry out the improvements that were specified in the beginning of the project. Another task in the project was to develop a side-product that is supposed to be used together with Obeservatör for storage of DVD/decoders.The project included labour as problem definition to final technical drawings and a prototype.

Wavecraft AB develops medical equipment for heating of organic synthesises. The heating is done with microwaves, which improves the process in both speed and accuracy compared to the more traditional methods where heating elements are used. This report discusses the developement of an automatic lid mechanism for one of Wavecraft's product prototypes. The company assumes that the final product will be integrated by customers into fully automated systems, and the upgrade from a manually to an automatically controlled lid is therefore an important step in the product's developement process.The first stage och the project was an idea generation process. The ideas generated here were organized into five different concepts of which the best one was selected through the use of a concept matrix.

Detta arbete beskriver hur Herons ångkula fungerar och hur den har byggts.Ånkulan konstruerades för ca 2000 år av Heron.Meningen var att få fram en verkningsgrad eftersom denna var okänd. Verkningsgraden blev aldrig konstaterad. Endast en teoretisk beräkning för verkningsgraden gjordes. Kulan sattes inte i rotation av ångtrycket som byggdes upp när det eldades under denna.Anledningen var troligen att det var för mycket friktion i tätningen som skulle tillföra matarvatten in i kulan. Värmeöverföringen mellan gaslågan och kulkroppen var inte heller den mest optimala.Kulan med tillhörande kringutrustning byggdes under dec-07/jan-08 efter eget tycke och utan någon existerande ritning.

The bachelor's thesis is to examine the explanatory factors affecting the choice of capital structure in real estate companies. The analysis is based on data collected from the main financial reporting from 2007; all listed real estate companies listed on Swedish, Norwegian, Danish and Finnish stock market. Based on previous research and theories, we have defined five independent variables that are linked to the debt ratio, which are: profitability, growth, firm size, cost of debt and operational risk. The statistical tests have resulted in that we can say with certainty that profitable firms tend to have a lower debt to equity ratio. We can also say with certainty that property companies with high interest costs have a high level of indebtedness..

Förtroende är ett mångfacetterat begrepp och har många referensramar. Det går att skilja påförtroende till text, transaktion och förtroende ur ett socialt perspektiv, som kommunikationoch ömsesidig interaktion. Revision är inte bara en granskningsprocess, utan en mänskligaktivitet som ska bygga på samspel med användare av redovisnings information, därmed blirrevisionen en etisk handling som måste bygga på förtroende. För att erhålla förtroende måsterevisorn bemöta de förväntningar som finns på dem idag. Näringslivets utveckling samtförändringar i omvärlden har skapat behov av utveckling och förändring i revisorns funktion,vilket har bidragit till förväntningar från nya intressegrupper och samhället i stort.

This essay discusses organizational culture and focus on corporate creativity and innovation. The aim is to see which organizational factors that foster creativity and innovation in organizations. The essay will provide answer on how organizational culture can encourage creativity and innovation and how organizations can promote the rise of a creative work environment. The research design of this essay is a qualitative case study with interviews at Gotland Energi AB (GEAB). The interviews provided insight in factors that can foster creativity and innovation in organizations.

Uppsatsen avser att undersöka hur Skatteverkets kontroller av företagare går till praktiskt. Utifrån detta ska uppsatsen utreda vilka problem som finns i det praktiska arbetet som Skatteverket gör i de olika kontrollformerna. Studien bygger på en kvalitativ metod vilken valts för att få en djupare förståelse för studieämnet. Det empiriska materialet till studien har samlats in med hjälp av intervjuer med sammanlagt fem handläggare på Skatteverket. Material till den teoretiska referensramen har inhämtats från relevant litteratur och sökningar i databaser.

Information is one of the organization's essential resources, and as such it needs strategic management. The authors use the information audit, which was developed by Orna 1999 and Henczel 2000 as a tool to evaluate how well an organization's information activities connect to its mission, goals, and objectives, to evaluate the municipal politicians' information support in Härryda municipality. The decision situations met by politicians often are complex; they are ambiguous and unstructured, with a high level of uncertainty. Human information sources meet needs arising in this kind of decision situations best. Since most of the politicians work full-time besides being politicians, Härryda municipality has to substitute the human sources by textual ones composed of highly summarized information.

Detta är ett examenarbete på grundnivå, 15 högskolepoäng. Examensarbetet är en energikartläggning med rekommenderade energieffektiviseringsåtgärder. Energikartläggningen är baserad på ett verkligt objekt vilket är en förskola i norra Gävle. Denna skola förvaltas av Gavlefastigheter.I Sverige går cirka 40 % av energianvändningen till bostäder och service. Därför finns det stora mängder energi att spara inom denna sektor.

Companies and organizations recognize the importance of collaboration to develop responsibility and ability of change in the workplace. The concept of collaboration was a relatively new idea in business in the late 1980s. In a Nordic context, collaboration is a traditional approach that companies use successfully for competition, survival and development. Collaborative organizational efforts cover management of committed people who can help companies achieve flexibility, customer loyalty, innovation and economic success on a challenging and competitive market. Many theorists believe that collaboration is the key to integrating technology, financial competence and innovation.

While this summary is written in English, the paper published is written in Swedish.The paper concerns itself with the legal status of electronic transport records in a Swedish context. The main question asked is whether rules for bills of lading should be applied to electronic transport records, or if they should be treated according to general rules. A secondary question is asked; partially to help put the main question into context and partially to see whether the different legal regimes will lead to different solutions to an issue. This second question is if electronic transport records can effect the transfer of property (sv. sakrätt).

Ipendo Systems in Linköping, Sweden, is a small IT consulting firm developing among other things custom portal applications based on Microsoft Sharepoint 2010. The purpose of this thesis is to investigate whether the test tools TestComplete and LoadComplete provide sufficient compatibility for functional and non-functional testing of Ipendo Systems? Sharepoint based applications, as well as design testing related activities to be incorporated into their existing software development framework. A test process maturity framework was chosen and applied for the design of the testing activities, while the test tool investigation resulted in guidelines on how to apply the tools effectively and circumvent any issues discovered..

According to FSC (Forest Stewardship Council) shall at least a mean of 10 trees per hectare including riparian zones and other areas with high biological values be left in final felling. In addition large clear areas should not be created and all retained trees with high environmental value shall be spared. To leave trees in final felling means a lower cutting volume and hence a lower income from the cutting, but it also means that the production in the next generation becomes less because of competition. The aim of this study was to evaluate the effect retained trees have on the production in the new generation of forest, and to investigate if there is any way to lower this effect. The environmental care has also been estimated by the amount left in final felling.

The purpose of this thesis is to achieve an increased understanding of factors and considerations of importance to larger companies? purchases of tax consultancy services. Based on a qualitative case study, the thesis more specifically analyzes purchasing companies? perception of quality in tax consultancy services, how the companies organize their purchases of such services and the relationship between purchasing companies and tax consultants. The study suggests that tax consultancy services constitute a heterogeneous group of services which are normally purchased by people in charge of either accounting or tax matters in the purchasing company.

Studenter är bland de som konsumerar mest alkohol i Sverige. Hög alkoholkonsumtion och extern akademisk locus of control (ALC) har liknande negativ effekter på studier. Denna studie undersökte relationen mellan alkoholkonsumtion, ALC och alkoholrelaterade studieproblem. 120 studenter, varav 91 var kvinnor, deltog genom att besvara en enkät bestående av The Academic Locus of Control Scale for College Students, the AUDIT Alcohol Consumption Questions och en egenkonstruerad skala som mätte alkoholrelaterade studieproblem. Data analyserades med en 2 (riskbruk/ickeriskbruk) x 2 (extern ALC/intern ALC) ANOVA för oberoende mätningar.