Bachelor thesis in business administration with emphasis in accounting and auditing. Spring term 2011, Mälardalens Högskola.Authors:Jim Hansson, Filip Sahl and Pererik Sewerin.Advisor:Lennart Bogg.Key words:Abolition of mandatory auditing, optional audit, auditor, audit.Title:The role of audit in a credit review - impact from the creditor's perspectiveBackground:As of November 1st2010, auditing became optional for micro companies in Sweden. This leads to an opportunity for about 70 % of the joint-stock companies to choose whether or not to keep their auditors. Creditors are affected by this as they may receive a less trustworthy base to make a good credit review if many companies choose to proceed their accountings without the control of an auditor. Creditors have the option to require that companies are to be reviewed by auditors, while authorized accounting consultants may be a possible substitute as a quality control for the accountings.Purpose:The purpose of this thesis is to examine what impact optional audit has had in credit processes so far and look into alternative forms of reviews for businesses.Problem definition:? Does auditing simplify for the creditors in a credit review? ? Is there some kind of accounting that could be a substitute for the audit?Method:The study is qualitative in character through six interviews.

This is a project with the main purpose to create a visual identity and platform for the release of the new started record label Human vs Environment, by finding a form and logotype for the homepage and packaging of the first vinyl ep record by the artist Mr Kaizen. This has also been an exploratory work with the target to get a broader competence in the field of visual communication and increase my understanding of the designs communicative aspects of running a design project with an external partner from concept to finished product..

Simulation means running a model of a system with suitable input and observing the corresponding output. Real-time environment simulation is a special kind of simulation used to simulate a control system's environment in real-time. This is done to test the control system before it is used in its real environment. In this project, computer simulation of a certain kind of environments, called track-based systems, is studied and a general model for track-based systems is developed. In this model, track layouts are represented by graphs, which is a flexible and extensible representation and a method for visualizing these layouts is presented.

Helsingborgs norra infartsled håller idag motorvägsstandard långt in i staden. I samband med utbyggnaden av ett större område (Mariastaden) i infartsledens närhet föreslås en omvandling av infartsleden och dess närområden. Infarten utformas som stadsgata i de centrala delarna, och befintliga verksamhetsområden längs vägen omvandlas till områden med blandade funktioner som handel, kontor, bostäder och verksamheter. På grund av en osäkrer framtida trafiksituation föreslås två alternativa bebyggelseförslag, som sedan jämförs med varandra och en slutsats dras. slutsatsen är att områden utanför planområdet måste utredas innan beslut fattas om vilket förslag som är att föredra..

In the EU there are EC Directives that Member States of EU should follow. Sweden has undertaken to transpose EC Directives regarding the working environment to Swedish Provisions.  In 4 April 2006, the European Commission had some criticism against the Swedish implementation of the Construction Sites Directive. The Swedish Work Environment Authority has in response to this criticism reworked the Work Environment Act and related provision about building and civil engineering work. The changes came into force 1 January 2009.These changes have resulted in some working methods and even new responsibility subjects must be reviewed. The purpose of this exam project was to investigate if contractors and clients in the construction sector, had have time to update themselves on this front and adapt to these changes.

The following study explores the relation between psychosocial work environment and individual health. The purpose is to examine how female employees in the occupational health sector experience their own psychosocial work environment, focusing on different influencing factors in both the workplace and their private life regarding the employees own health. The study applies a hermeneutic approach in which qualitative interviews constitute the empirical data. Previous research on this particular subject has focused on the following themes: the combination of work-family life, demand/control model and flexibility in the workplace in relation to health and stress. The theoretical framework used in this study integrates relevant concepts, specifically SOC, poor leadership and flexibility.

Sammanfattning Malmö är idag i en övergångsfas från att ha varit ett industrisamhälle till att bli ett kunskapssamhälle. En sådan övergång leder till att industrierna måste ge plats åt kunskapsföretagen. I samband med dessa industrier i före detta profilerade industristäder som Malmö finns ett stort kulturhistoriskt värde förknippat. Att omvandla kulturhistoriska områden utan att inskränka på dess historiska värde är inte alltid lätt. Därför har regeringen arbetat fram det kulturpolitiska målet där termen kulturmiljövård introducerades som ett samlande begrepp för att bevara och levandegöra kulturarvet samt kunna spegla samhällets och inte minst industrialismens historia. Arbetet har utifrån detta studerat kulturmiljöbegreppet för att sedan göra ett funktionsomvandlingsförslag för kvarteret Gjuteriet i Malmö där Ljungmans verkstäder bedrev sin verksamhet förr med hänsyn till platsens historiska värde.

The purpose of this master thesis is to create, test and evaluate an analytical instrument for children?s library environment based on a theoretical framework consisting of Howard Gardner?s theory of multiple intelligences and Thomas Armstrong?s pedagogical application of the original seven intelligences. We wanted to investigate whether the environment in Rum för barn stimulated all of children?s different intelligences. We also wanted to identify possibilities and liabilities within the analytical instrument.

The purpose with this essay is to study how a micro enterprise builds a brand. This because the current situation makes it difficult to stand out from the vast amount of marketing messages available in the market without having an extensive marketing campaign. Small companies do not have the opportunity to put a lot of recourses as money into marketing as the large companies do. Neither do they afford to repair a brand failure.Brand building is a process that constantly is in progress in a company, large or small. To make this process concrete we have chosen to study the four factors; brand awareness, perceived quality, brand associations and brand loyalty.

This thesis within the field of Integrated Product development at the Royal Insitute ofTechnology, performed at Primary Development Dishcare at AB Electrolux, is supposed to finda solution to enhance the hygiene inside an Electrolux dishwasher. The outcomes of this thesisare functional prototypes to evaluate the efficiency of disinfection by the use of Ultra VioletLight and Ozone.The thesis has followed Electrolux Primary Development process, with delivarables andcheckpoints.Ultra violett light with a wavelength of around 264 nm penetrates through the cell wall ofbacteria and micro organisms and causes a molecular rearrangement of the cells DNA. Thisprevent the bacteria from reproducing and it is considered dead. Commonly used UV-C lampstransmits the wavelength 254 nm which is very close to the optimum for germicidal action.A competitive brand have reacently launched a dishwasher claiming to achieve greaterdisinfection with an UV feature. This dishwasher was tested during the thesis and proven tohave a very low effect on the hygienic result.Two prototypes were devolped and tested for UV disinfection of dishware.

Göteborg är en av Europas mest segregerade städer (Andersson m.fl. 2009, s. 7); inkomstsvaga, ofta utlandsfödda bor i hyresrätter i förortsstadsdelar medan de ekonomiskt starka har sina egnahemsområden eller bor i innerstaden. I jämförelse med andra liknande städer i Europa är Göteborg starkt segregerat. Mer än hälften av regionens bostadsområden består till 90 procent av bara en upplåtelseform, de flesta av dem är egnahemsområden, vilket placerar Göteborg i en särställning.

The subject of this master level thesis in historical osteology, is a study of waste management in the medieval town of Lund. The aims of the study is achieved through looking at the taphonomic aspects of bonefragments from the quarter Blekhagen. The study is divided in two separate sections, one that is a litterature study of what is known about waste management, and another one that contains a taphonomic and spatial analysis. Through examination of the taphonomic variables weathering, average weight and trampling and a spatial analysis, I am able to deduce that there are signs of controlled waste management in the material. It is not possible to draw any general conclusions about waste management in the medieval town however.

The purpose of this thesis is to explore the experiences and views some users have of the library environment and services of the University Library of Halmstad. The main question to be answered in this thesis is what importance the users attribute to the library environment and services while pursuing their most recent library errand. To answer this question a study of relevant literature on the subjects of library environment, library services and user-surveys in other academic libraries was carried out and a questionnaire was distributed to 22 respondents in the process of visiting the University of Halmstad Library. The literature background and the results of the conducted study were interpreted and discussed and led to the following conclusions: 3 respondents encounters with the library environment and its services were negative in part and thus their experiences and views were relevant to the completion of their library errands. The other respondents? encounters confirmed their overall positive earlier experiences and views of the library environment and its services, but had no real concrete significance for the completion of their library errands..

Dagens storflygplatser liknar allt mer städer i miniatyr med än mer komplexa fysiska strukturer än tidigare och en mängd olika flöden och funktioner som inte alltid är kopplade till flygresandet i sig, vilket ställer krav på allt mer planering och samordning av flygplatsens olika delar. I detta examensarbete i fysisk planering på mastersnivå vid Blekinge Tekniska Högskola kommer undertecknad att studera tre nordiska storflygplatsers gestaltning, fysiska strukturer och hur dess olika flöden samordnas rumsligt. De flygplatser som har valts ut för studien är Gardemoen norr om Oslo, Arlanda norr om Stockholm samt Kastrup i sydöstra Köpenhamn. Tonvikten i arbetet kommer att läggas på terminalens utformning och gestaltning då denna har en central roll för flygplatsens primära funktion, att hjälpa människan flyga..

The exposed position of a social worker entails serious demands to their working environment. The experience of the working environment is coherent with various circumstances such as physical, technical and psychosocial factors. The aim of this study is to investigate how social workers in Gotland experience their psychosocial working environment. As a theoretical ground we describe the working environment regulations and it´s framework. Previous national and international research enlighten issues such as definitions of threat and violence, the significance of education and policys within social work, social support and riskfactors.