Ombord på fartyg är det inte önskvärt att få strömavbrott, en så kallad blackout.Examensarbetet har undersökt i vilken utsträckning det är möjligt att utföra jämförande ochförebyggande studier med haverirapporter från europeiska flaggstater som underlag. Detta föratt undersöka återkommande brister, på fartyg eller i arbetet ombord som har orsakatblackout. Dessutom har även möjligheterna till att kunna kategorisera fallen undersökts.Kategorierna var tekniskt fel, operativt fel och organisationsfel. I ungefär häften av fallen gickdet inte att kategorisera en blackout till ett fel, eftersom det annars var en kombination av fel.Däremot finns återkommande fel där händelseförloppen är väldigt lika. Till exempel var hetaytor inte korrekt isolerade, vilket resulterade i brand vid bränsleläckage.Undersökningen visar att det finns en bristfällig symmetri i rapporteringen av haveri medavseende på språk, struktur, omfattning och publiceringsform.

Title: The auditor?s recommendations to small businesses in the choice of K2 and K3Authors: Christopher Dimovski and Dennis Carlsson Published: Spring 2014 Background: The background of this study is the introduction of the new K-regulations. For small businesses, there is a possibility to choose between the rule-based K2 and the principal-based K3. It becomes mandatory to apply the K-regulations from 2014. We want with this study understand and explain the significance of the auditor and its recommendations to small businesses in the choice between K2 and K3. Aim: The aim of this study is to describe how the auditor makes recommendations to small businesses in the choice between K2 and K3 and through that create an understanding of what influence the auditor have when it makes recommendations and at the end contribute to the building of models. Formulation of problem: How can we understand and explain the auditor?s recommendations to small businesses in the choice of K2 and K3?Methodology: We have used a qualitative method where we have interview eight auditors.

Background: Charity and other non-profit organizations have traditionally not been subject to any particular regulation enforced by Swedish law. Recently though, accounting standards have been altered which, through the new "Bokföringslagen" as of first of January 2001, have affected accounting standards for non- profit organizations. One of the implications which the new"bokföringslagen"has for non-profit organizations in Sweden is the link which it establishes with other accounting regulations enforced by the "Årsredovisningslagen". This link will, in turn, determine which rules that apply for any particular organization. Purpose: The purpose of this thesis is to examine how accounting regulations are handled by Swedish non-profit organizations.

Sammanfattning Efter utförd praktik på fartyg ansåg vi att det övades för lite på HLR, hjärt- och lungräddning, och D-HLR, hjärt- och lungräddning med hjärtstartare, samt att det inte fanns hjärtstartare ombord på alla fartyg.Syftet med detta examensarbete är att undersöka de riktlinjer som finns för utrustningskrav på hjärtstartare ombord på svenska, norska och danska fartyg med fokus på Sverige och svenska rederier.Metoden genomfördes genom en kvantitativ metod där ett frågeformulär skickades ut via e-mail till samtliga rederier registrerade som medlemmar i Sveriges Redareförening.  Ett annat frågeformulär skickades till de skandinaviska sjöfartsverken, innehållande kvalitativa frågeställningar. I studien utfördes även kvalitativa intervjuer. Av resultatet framgår att 17 av de 22 rederier som vi fick svar av hade hjärtstartare ombord i sina fartyg, och ungefär hälften hade haft en incident ombord. Det framgår även i vår studie att det inte finns några krav gällande hjärtstartare och utbildning nationellt, såväl som internationellt..

Laws, regulations and generally accepted accounting principles hold options on how companies should recognize revenue. Generally accepted accounting principles are determined by standard-setting bodies as the Accounting Standards Board and the Financial Supervisory Authority, which is influenced by international standard-setting bodies as the IASB. Service revenue is generally recognized when performance is completed, but there are variations in when a performance is considered complete. The different accounting options available create difficulties in comparing companies over time and between companies, which in turn creates difficulties to achieve a true and fair view. By clarifying what methods and principles in accounting for service income the unlisted companies in Sweden are using and why these differences exist, we have been able to study how the comparability and the true and fair view is affected by these differences.

This study deals with sustainability reporting in three governmental and three non-governmental Swedish companies in different industries. With increasing demands from the society regarding company?s CSR - Corporate social responsibility, the perspective of accounting gets broader and covers even non-financial information to meet not only the owners? demands but also others stakeholders' requirements. Sustainability has become an important tool for creating company?s business value and a positive sustainable external image.

During the summer of 2005 more than 80 million articles of clothing from China, were being held in European harbours. This was a consequence of a striking increase of imported textile and clothing articles from China since the turn of the year, which was the time when all quantitative restrictions were extincted on these products. To protect its own market, the EU therefore reintroduced import quotes in the beginning of the summer. China?s accession agreement to the WTO comprehends a number of unique provisional regulations which are exceptional for the country and in conjunction with clauses and exceptions within the GATT and WTO these regulations enabled new restrictions on the trade with textiles and clothings.

Laws, regulations and generally accepted accounting principles hold options on how companies should recognize revenue. Generally accepted accounting principles are determined by standard-setting bodies as the Accounting Standards Board and the Financial Supervisory Authority, which is influenced by international standard-setting bodies as the IASB. Service revenue is generally recognized when performance is completed, but there are variations in when a performance is considered complete. The different accounting options available create difficulties in comparing companies over time and between companies, which in turn creates difficulties to achieve a true and fair view. By clarifying what methods and principles in accounting for service income the unlisted companies in Sweden are using and why these differences exist, we have been able to study how the comparability and the true and fair view is affected by these differences. The aim was to study the underlying factors that companies do their financial report differently.

Beslutsfattande är den viktigaste av alla ledningsaktiviteter. Syftet med denna studie är att undersöka hur befälhavare upplever beslutprocesserna ombord och i den omgivande organisationen. Undersökningen har gjorts genom intervjuer med tre befälhavare. Intervjuer valdes för att kunna lyssna till intervjupersonernas upplevda värld och de har varit semistrukturerade, som stöd har en intervjuguide använts. Det går i den här formen att följa trådar eller infall men också att gå tillbaka och förtydliga.

The purpose of these theses is to show the financial economical situation during the change from conventional dairy production to ecological production. The thesis is accomplished by collecting information from literature and interviews where needed. The target group of these theses is dairy producers who will transform their production from conventional dairy production to certified ecological dairy production. The theses emphasise on the economic situation during the adjustment years. For this I have studied a presently producing dairy farm.

In April 2008 an official report, SOU (2008:32), was presented. In that report it was suggestedthat the statutory audit for approximately 96 % of the Swedish companies was to be abolished.The report suggests that the new regulations should apply to all limited companies thatare below two of three limits that have been suggested: a) a balance-sheet total of 41,5 millionSEK; b) a net turnover of 83 million SEK or; c) less than 50 employees. The regulations aresuggested to come into force July 1, 2010. According to the Swedish laws that regulate thelimited companies, Aktiebolagslagen 10:11, should all limited companies regardless of sizehave an chartered accountant or otherwise approved. The purpose of the audit is to create atrust towards the figures that the company shows and also to act as an assurance towards thirdparties (Collis, 2003; Strenger et al, 2008).

The Swedish energy companies have several different systems for data collection of the energy consumption of their clients. Often computerized remote meter readers are put in practice in order to register the energy consumption of large companies. The majority of household clients, however, are read off by the assistance of manual methods. Household power consumption is read off once a year. As a result, these clients are not debited for their actual consumption; their invoices during the year are the result of estimations.

Fo?rbra?nning av traditionellt fartygsbra?nsle medfo?r utsla?pp av a?mnen som har negativa effekter pa? miljo?n. Uppkomsten av stra?ngare internationella regler ga?llande utsla?pp fra?n sjo?fartstrafiken kra?ver ett skifte fra?n det konventionella marina bra?nslet tjockolja till alternativ med la?gre utsla?pp. Va?gkraft och metanol a?r tva? mo?jliga alternativ inom sjo?farten som kan uppfylla de internationella regleringarna fo?r utsla?pp, och har i denna studie ja?mfo?rts med tjockolja.

This study draws from Zygmunt Bauman´s theory that a governmental policy of values can reduce the personal responsibility and moral choices for employees, to focus only on maintaining the government?s internal rules and regulations. The apparent risk with this type of moral attenuation is that the employee is deprived of the possibility to react morally on conduct of the government?s external misuse of power. In this study, this theory is connected to the Swedish Armed Forces? policy of values, as these values do not include a critical standpoint for officers and soldiers.

This paper deals with the problems that can occur during the move of an entire collection. Thecollection discussed is located at the Gothenburg Maritime Museum and it has beenconsidered to move the collection to a storage where the other collections of the museum iskept. No decisions are taken but this is a suggestion of how it could be done. The collectionwhich is studied contains of different kinds of objects like for example paintings, work onpaper and photographs. The whole moving project is looked into and all the different parts areanalyzed.