Title: Audit teams ? what affects the efficiency?Authors: Petter Johansson and David RubinSupervisor: Andreas JanssonCourse: Dissertation Accounting, 4FE03E, 30 ECTS, Spring 2011.Key Words: Audit team, Efficiency, Team WorkBackground and problem: Theory and literature in the field of audit teams?efficiency are limited. The theory and literature that existed was not conducted inSwedish context. It was identified that no one had examined the factors thatinfluence the efficiency of the Swedish audit team's. Efficiency affects howresource-and cost-effective an auditing firm can be while the audit is performedwith quality and therefore it is of interest to be examined.Purpose: The purpose of this thesis is to explore and explain what may affectSwedish audit teams? efficiency during the work processMethod: The thesis has been based on existing theory and literature to explainwhat affects audit teams? effectiveness.

During the past few years an increased attention has been paid to environmental issues in the construction and property sector in Sweden. In order to simplify the work with these issues a Swedish environmental certification system for buildings called Miljöbyggnad has been developed. This thesis aims to investigate the opinion of a selected number of selected property owners of Miljöbyggnad. From that basis recommendations and actions for the future work with the system will be presented.The investigation has been conducted through personal interviews with five property owners. The main issues that the interviews have been based on are their purpose, experiences, perceived complications and future prospects in terms of certification using Miljöbyggnad.The system intends to be cost-effective, simple and to offer a relevant environmental assessment of buildings and the result from the report indicates that this is largely fulfilled.

The main purpose of this Masters thesis is to examine how Braille users needs are satisfied by The Library of Talking Books and Braille TPB. The other issues are: How do some of the library workers at TPB experience that the needs of Braille users are satisfied? Is it possible to make the service better in the future for Braille users and in that case, how? The study is based upon interviews with five persons, who have defective vision and read Braille. I have also interviewed two employees at TPB who have defective vision. To build up a complete background presentation of the subject I have chosen a book about hermeneutic interpretation to understand how historic facts influence the function of the subject today and in the future.

Bakgrund:Det som har dominerat den traditionella informationen i en ÅRV, sett frånexternt perspektiv, är av finansiell karaktär och är det som företag ger ut ibalansräkning, resultaträkning och kassaflödesanalys med tillhörande noter. Undersenare tid har vikten av den information som ges ut i ÅRV förändrats och utvecklas tillen betydligt mer omfattande rapport. Betydelsen av information som är av ickefinansiell karaktär har kommit att bli mer och mer intressant. Likaså beskrivningar ochförklaringar av både finansiella och icke finansiella delar har kommit att bli betydandeutifrån verksamhetens affärsmässiga sammanhang.Syfte:Uppsatsens syfte är att beskriva vilken information i ÅRV som har störstpotential att öka aktieägarnas förståelse för företaget och dess verksamhet. Informationsom kan behövas för att underlätta i beslutssituationer angående köpa, sälja eller behållaaktier.Metod:För att kunna uppfylla rapportens syfte har vi valt att arbeta utefter en kvalitativmetod med en aduktiv ansats.

The purpose of this thesis was to examine how locally produced bioenergy may contribute to meet the climate target year 2050 in the municipality of Uppsala. The goal of reduced GHG-emissions from current 6,8 ton CO2-equivalents to 0,5 ton CO2-equivalents per capita and year, year 2050 is based on avoiding harmful penalties of an increased level of GHG in the atmosphere. By estimating available biomass in the county together with examining future technologies and emission factors for the substrates used, four possible future scenarios has been developed focusing either on electricity generation or production of biofuels. GHG-emissions of year 2050 have been calculated using the software LEAP. The conclusion is that bioenergy, depending on how it is integrated in the energy system, may reduce greenhouse gas emissions between 0.6 ton CO2-equivalents and 1.4 ton CO2-equivalents per capita or 12% to 25% compared to 5.5 ton CO2-equivalents in the reference scenario 2050. The greatest reduction is obtained if biofuels are produced in combination with energy efficient heat requirements in buildings..

The purpose of this report is to compile and examine the cost of renovation of moisture-damaged bathrooms, to derive a target price. The target price can then be used by insurance companies to estimate the ultimate cost of future bathroom renovations.       The method is based on the compilation and comparison of the cost of repairs of previous water damage in bathrooms. The calculations compiled based on repair estimates for different insurance losses from one of the leading insurance companies in Sweden.       The result shows the average price per square meter of floor area for different sizes of bathrooms. The average price is the basis for the estimate of future renovation costs of bathrooms. The results further show that the bathroom finishes, area and the distance between the entrepreneur and the location of the renovation have great impact on the final repairing cost.

Aim: To investigate how three of the biggest political parties in Sweden made use of socialmedia in the election campaign in 2010, and to get a picture of how the parties perceive therole of social media in political communication today and in the future.Method: The research is conducted through personal interviews and qualitative textualanalysis.Theory: The theory that the study is based on is Habermas theory of the public sphereMain results: Social media is today an excellent channel for communication and informationbetween politicians and voters, and they will probably become increasingly important inpolitical communication in the future. So far, they are only an addition to the traditional mediaand are in no way substituted for them. Internet and some social media is an excellent forumfor political debate and opinion-former..

AbstractThe Energy Declaration is a law that will come into effect October 1: Th 2006. This report has Värnamo municipality as principal and shall clarify what the estate owner in general and Värnamo municipality in particular need to know about this law. Another part that is going to be dealt with is how large the future need for energy experts in this field will be, and which competence that will be demanded for them.The work will in general deal with simplified energy declarations for apartment houses and public buildings, since these buildings are the first to be involved with energy declarations.The energy declaration will consist of a number of important components.? Energy power i.e. how much energy the building consume? If the ventilation control is done? If the radon measurement is carried out? Recommendations of measures to improve the energy power? Reference value to compare the buildings energy power againstAccording to the law the declaration shall been made by an independent expert, which will need certain information for this.

Bakgrund:Det som har dominerat den traditionella informationen i en ÅRV, sett frånexternt perspektiv, är av finansiell karaktär och är det som företag ger ut ibalansräkning, resultaträkning och kassaflödesanalys med tillhörande noter. Undersenare tid har vikten av den information som ges ut i ÅRV förändrats och utvecklas tillen betydligt mer omfattande rapport. Betydelsen av information som är av ickefinansiell karaktär har kommit att bli mer och mer intressant. Likaså beskrivningar ochförklaringar av både finansiella och icke finansiella delar har kommit att bli betydandeutifrån verksamhetens affärsmässiga sammanhang.Syfte:Uppsatsens syfte är att beskriva vilken information i ÅRV som har störstpotential att öka aktieägarnas förståelse för företaget och dess verksamhet. Informationsom kan behövas för att underlätta i beslutssituationer angående köpa, sälja eller behållaaktier.Metod:För att kunna uppfylla rapportens syfte har vi valt att arbeta utefter en kvalitativmetod med en aduktiv ansats.

The purpose of this paper was to investigate what young behavioral science students, born in the 1980s, think is important in their future work life. The purpose has also been to investigate what attitudes the behavioral science students have towards their future work life, and what place work has in the young behavioral science students lives. After clarification of above, the aim has also been to compare the results with former research. Thereafter the purpose has been to investigate whether traditional work motivation and job satisfaction theories are applicable for young people today. The empirical material is based on interviews with six women who study behavioral science at various levels.

Titel: Value stream mapping in practice ? A case study at Light MyFireAuthors: David Rydman and Tomas ÖnnemarMentor: Veronica Ülgen SvenssonExaminer: Åsa GustafssonBackground: Companies push their prices in today's markets to be competitive, which means that companies need to find ways to reduce costs while maintaining profits. (Cudney, 2009) According to Bergman and Klefsjö 2007, the basic rule of quality improvement says "there is always a way to achieve higher quality at a lower cost". One way is to improve a company's processes to get a more efficient flow and improvements that may cut costs. (Bergman & Klefsjö, 2007) Why it's important to look at the processes are that they often contain waste that can be eliminated.

Idag ses ett ökat intresse för användandet av rörelseanalys inom olika sammanhang t.ex. övervakning, dataspel och diagnostisk undersökning av personers rörelsemönster med mera. Optisk rörelseanalys är den teknik som finns mest idag, men de systemen är dyra och saknar lämplig mjukvara för klinisk användning.En forskargrupp vid centrum för medicinsk teknik och strålningsfysik (CMTS) forskning och utvecklings avdelning (MT-FoU) vid Norrlands universitetssjukhus har sedan 2007 jobbat med en produktidé som bygger på att skapa ett nytt mobilt system för rörelseanalys som kan användas i medicinska undersökningar. Ett Arduino pro mini kort samt ett 9-axligt prototypkort som består av MPU-6000 och en magnetometer HMC5883L är anskaffat för att tillverka ett system i detta syfte.Syftet med projektet har varit att skapa ett verktyg som kan samla in rörelsemönster för att sedan presentera resultatet i ett diagram. Systemet skulle kunna samla in data från en sensor som inkluderar en 3D-accelerometer ett 3D-gyroskop och en 3D magnetometer för att därefter skicka det vidare till en dator där mätdata presenteras visuellt och sparas undan i en textfil.En viktig detalj att ta hänsyn till vid konstruktionen av det nya systemet var att konstruktionen gjordes med hjälp av billiga standardkomponenter och kretskort.

Hemp is an ancient cultivated plant that came to Sweden in the 1st to 2nd Century and was particularly interesting for use for food, clothing and building materials. Over time, other applications have been developed for hemp, e.g. in energy and health products. Interesting new uses for hemp continue to be identified and this fascinating plant has incredibly versatile applications.In this project, seed production of industrial hemp in Sweden was studied and evaluated. Five different methods are described, four of which are proven under Swedish conditions.

Thesis Purpose: The purpose of our thesis is to explore different plausible scenarios concerning the future of the Swedish produce industry with regards to branding. Methodology: In order for us to answer the research question and fulfill its purpose, we have utilized a qualitative approach combined with of both an inductive and deductive theoretical approach. Our study is both explorative and speculative. Theoretical Perspective: The theoretical framework of our research is based upon Porters Five Forces and Competitive Advantage combined with Kapferers Brand Identity Prism and his ideas on Brand Innovation. Additionally, we have utilized the Game Theory.

The aim of this report was to investigate the economy of passive houses. The work was focused on economy in total and on the economy of different components such as windows, insulation, heat exchanger and the air tightness of the climate shell. No attention was paid on the comfort factor or to the impacts on the environment.Two houses, aspiring to be passive were chosen; A big one and a small one. Hence, comparisons considering the size of the building have been possible to do as well.The comparisons were made by calculating ?break even? between two concepts; passive and BBR- concept.