The Swedish Tax Agency is a government authority whose mission is to collect taxes and fees for financing the public sector and welfare in Sweden. Under the last decade the tax gap in Sweden has been constant and small businesses with a max turnover of 25 millions Swedish crowns are the biggest group in the tax gap. In the government inquiry about abolishment of statutory audit for small businesses (2008) there has been laid some proposals that the Swedish Tax Agency should get new control tools and increased rights to control small businesses tax accounts. In the science some controversies exists about tax authority?s ability to get taxpayers to pay taxes and fees to the society through using deterrence and compellence control methods versus more service? This ground has guided us to our presentation of a problem: ?How the Swedish Tax Agency works with influencing small businesses behaviour through preventive actions and controls?? The purpose of this study is to research and understand how the Swedish Tax Agency works in their control activities to influence small businesses behaviours regarding taxes and fees.

This study focus on how physical and virtual meeting places may promote collaboration between firms and academia for the development of innovations. A case study was conducted on a meeting place that aims to support collaboration for the development of innovations in eHealth between different actors in the Linnaeus region. Data was collected through 6 interviews, whereas 3 with scientists and 3 with entrepreneurs. The data was analyzed based on a theoretical framework based on different perspectives on collaboration and networks, meetings and interaction and, physical and virtual meeting places.The results show that the purpose for collaboration is to be included in a network with other actors in the same area, gain increased knowledge of the subject area and to acquire new external contacts. Furthermore, in order to support collaboration, physical meeting places have to organize effective and interesting meetings.

The Swedish population has the world?s largest percentage of shareholders either by direct or indirect owning. Due to the increasing interest of equity capital markets, private as well as institutional investors rely on forecasts from financial analysts. The reason for this is due to the lack of expertise among investors in this area. Due to the fact that analysts influence the Swedish stock market immensely, it?s of great interest to explore whether an analyst can be seen as a rational participant.

The climate changes that are occuring in the world have resulted in that the EU callingfor a 20 % reduction in energy consumption to the year 2020, to reach that goal theEU want the public sector to go forth as a good example. Västfastigheter owns andmanage the hospital buildings in the Västra Götaland region. To be able to reducetheir energy usage Västfastigheter has hired several consulting firms to chart out theenergy consumption on each hospital building. The biggest energy savings potentialhave been calculated and what the cost will be to perform each action. The energyaudit have been completed and stand as the decision basis for Västfastigheter?s choiceon which action packages that should be implemented.

Until recently the Danish government was hesitant about whether investments in climate and energy policies were the right strategy for Denmark. Today the Danish government argues that during the forthcoming climate conference in Copenhagen in 2009 (COP15), the world's countries must agree upon ambitious climate objectives. Denmark is together with EU-27 aiming at an ambitious climate agreement. This thesis intends to contribute with an understanding of why Denmark, both politically and economically, invests profound resources into committing the world's countries to a climate agreement. The study uses both a neoliberal institutionalism and a constructivist theory in analyzing the Danish engagement.

The capability to know what knowledge there is and where it resides within an organization is becoming increasingly important in the new knowledge-based economy. This paper takes on a practise-based view of knowledge in order to decide on a course of action for how to successfully implement knowledge management within a knowledge-based company. By considering all knowledge as more or less contextual and socially constructed, knowledge is divided into three dimensions depending on the degree to which it is tacit, namely: information, knowledge and skills. The paper then discusses inhibitors and enablers for transferring knowledge via these three dimensions respectively. The empirical findings are based upon a case study of Faveo. It is shown that Faveo, like most organizations, has til now focused on the collection of codified knowledge, i.e.

The aim of this study is to clarify the Swedish government?s purpose of participating in theEuropean Union Emission Trading Scheme. Taking as its departure point state-centricinternational political economy this study presents three plausible hypotheses on what thepurpose might be. Either it is to promote consumers interests, or to promote the Swedishnational climate goal ?Reduced impact on climate?, or to promote the profit of Swedishcompanies.

Despite the fact that mandatory financial auditing has been abolished for small private public companies in Sweden we still see this service being used by these firms. Earlier research, papers and published articles tend to focus on the abolishment of the mandatory audits seen from the accountant?s point of view. There has however been less emphasis on the fact that 85 percept of the companies relived from the mandatory audits still utilises this service. We think that we have found a new and until now unexplored angel on this subject, and the purpose of our study has been to explore what the Swedish bank officials and what the Swedish Tax Agency?s officials think that they have to gain from a mandatory financial audit.The scientific method used in the study is deduction due to the fact that existing theories has been used to form the hypothesis.

NorFor is a cooperative project between the consulting organisations owned by the farmers in the Nordic countries ? Sweden, Norway, Denmark and Iceland. The project started in 2001 and the outcome, the system for ration calculation NorFor Plan and the model for evaluating the ration NorFor Evaluation, was completed in 2006. Along with NorFor Plan economical optimization are available and according to literature, the optimization will generate a 2 öre lower feed cost per kg milk, and thereby improve the profit for the farmer. The use of NorFor Plan in Sweden for feed optimization during spring 2008 has been very small. In this study eight herds in the middle of Sweden fed half the herd according to the classical system used in Sweden and the other half according to NorFor Plan system.

The climate changes that are occuring in the world have resulted in that the EU callingfor a 20 % reduction in energy consumption to the year 2020, to reach that goal theEU want the public sector to go forth as a good example. Västfastigheter owns andmanage the hospital buildings in the Västra Götaland region. To be able to reducetheir energy usage Västfastigheter has hired several consulting firms to chart out theenergy consumption on each hospital building. The biggest energy savings potentialhave been calculated and what the cost will be to perform each action. The energyaudit have been completed and stand as the decision basis for Västfastigheter?s choiceon which action packages that should be implemented.

The goal for this thesis work was to develop Business Intelligence (BI) for an IT consultant company.LexiConsult is an IT consultant company in the Lexicon-group which offers expertise within Office (templates, database, spreadsheets, Outlook etc.) but also SharePoint development and services like support, documentation etcetera.We have investigated the functionality in SharePoint and MS SQL Server and have also evaluated which possibilities these platforms offer in terms of creating a BI-solution for LexiConsults needs. SharePoint offers a variety of different tools and services for BI but none of these where available in the Office365-version which LexiConsult uses. Another solution was therefore suggested where the reports should be published on a web hosting company.We have also studied critical success factors when implementing BI in an IT consulting company.The result is a set of BI-reports developed for SQL Server Reporting Services (SSRS), which the staff of LexiConsult can access via their SharePoint site.The reports are designed for monitoring and analysis of the economy with e.g. key performance indicators, drill-down of the revenue in different aspects such as by time period, per employee, per customer etcetera. The reports provides vital knowledge that can be used for decision support, e.g.

This examination work is performed at the institution of industrial economy and production at Jonkoping technical university, for JELD-WEN Door Solutions plant in Forserum.Today the focus in the company is on to reduce their inventories binding of capitals as well as inventory of products and that includes to get a good control of the supply and handling of material which is of great importance.JELD-WEN Door Solutions is one of the worlds leading producers of windows and doors and the head-office is located in Oregon, USA.A great number of wooden doors are manufactured by the company in varying of constructions, classifications and performance.The production of the plant in Forserum has a project- and customer focus manufacturing where only internal doors are produced. The overall market they are concentrated on is to different institution such as schools, hospitals etc.The purpose of this work is to investigate possibilities to improvement of material- and production control at JELD-WEN. The report will handle the master production schedule to and from the production divisions within manufacturing industry. Focus will be on the way for information- and material flows from arrival, transport within the company and further on to customers.Further a map of the flow was performed which gave a clearer picture of the connection between the flow of information- and material for the manufacturing process. On the basis of the mapping of the flow, the group discovered that the flow of material had some improvement potential.

GBD-Storage Systems is a company that provides the industries with products for efficient storage.The company produces pallet racks and accessories like cassettes and extending units. The companyhas also supplied tire racks for a number of tire companies. The company's CEO Gunnar Berglund hasfor some time had an idea to improve the working situation of the workers on tire firms by allowingthe wheels to be handled by a counterbalance truck. The current situation poses numerous heavy liftswhen the tires are handled and therefore is hurting the workers.This thesis has been aiming at helping the GBD-Storage Systems by developing a concept of howan accessory to counterbalanced trucks can be designed to cope with the wheels. This concept willthen be produced as prototype by the company.

The employment structure consists of different sectors, whose share of the total employment rate is all part of an economic structural conversion according to this thesis applied theoretical approach. A structural conversion, which consist of recurring crises, such as the financial crises in the early 1990s. This crisis and its effect on the Swedish economy is well-documented, while the shortage regarding the effect on a smaller scale, in a local and regional context, provides this thesis purpose. More specifically, a comparison between the two neighbouring towns of Malm? and Lund, will constitute the local contexts in this research.

This report deals with prefabricated bathrooms and the advantage, during the production process, they have compared to ordinary produced bathrooms.The work is done together with the building company JM. The common task is to investigate if the manufactures, in spite of standardized design can meet the concept of JM, i.e. high flexibility and adjustment towards the customer. In JM they are doubtful to the method, as they did not yet worked with prefabricated modules and think that the choises for the costumer will be limited.There will be a short resume of the progress of the bathrooms and its importance as sanitary and wellbeing.The recent problems with damage caused by damp in bathrooms. Have resultade in regulations.