Uppsatsens syfte är att skapa en bättre förståelse kring samarbetet och rörligheten mellan var och en av de fyra stora revisionsfirmorna över sundet. Detta med ett huvudsakligt fokus på revision. Uppsatsens studie är kvalitativ och utförd med hjälp av intervjuer för att svara på forskningsfrågan; Hur samarbetar The Big Four över Öresund och upplever de någon rörlighet? Teorin om strategiska allianser, GATS modes och institutionell kontext utgör den teoretiska referensramen.Sammanlagt har åtta intervjuer utförts med respondenter på var och en av de fyra stora revisionsfirmorna på båda sidorna av sundet. Slutsatsen kan dras att där är ett tydligt samarbete inom var och en av de fyra stora revisionsfirmorna och den största fördelen av samarbetet är kunskapsöverföringen mellan kontoren i var och en av firmorna.

Quadrotor UAVs are self-stabilizing, autonomous flying machines that has recently become more popular than ever. Unmanned Aerial Vehicles have their roots in the military, where they were developed for use in reconnaissance and combat. During the last few years, advances in the fields of electronic sensors, electric motors and microcontrollers have enabled smaller designs and autonomic flight control even for private use. The quadrotor, which is the particular kind of UAV we are looking closer at in this paper, has 4 rotors in an X-like formation. This configuration has many advantages such as good lift capacity, non-complex mechanical structure and serviceability.In this project we aquired a current overview of the domain and determine whether it is possible to construct a quadrotor UAV designed for use in a WISENET sensor network on a low budget and short time schedule.Based on existing community project AeroQuad, a quadrotor is constructed with a budget of about 500 euro.

The purpose of this essay is to investigate what kind of motives where behind the long term decisions for the Swedish military defense in 2000 and 2004. This leads to the questions that the essay is meant to answer; 1. Were the motives behind the two decisions for the Swedish military defense of economic character or an adjustment of security and defense policy? 2. Was the parliament united in the two decisions and if they were not, why? 3.

As IT service departments in organisations are becoming more complex and customised, the indirect costs are increasing in relation to the total costs. The difficulty of fully estimating and identifying the spread of the cost in the IT service department is increasing. As a result, firms tend to budget the business unit as a total cost rather than as a spread of defined costs. In order to deal with this challenge an ABC calculation will be applied. The Time Driven ABC model will be conducted in OMX´s Servicedesk unit within the IT services.

AbstractOne of the most common business models for agriculture is according to Lantbrukarnas Riksförbund (2010) that two or more agricultural companies merge and form a company together. To create strong owners and to be competitive there is a recognized need to create relationships between small firms according to Mazzarol , Mamouni Limnios and Reboud (2013). Oerleman and Assouline (2004) argues that it is possible to achieve success in agriculture by following certain strategic priorities.This paper examines why farmers choose to venture into collaboration and whether cooperation are linked to the strategies of the company. The paper also discusses the pros and cons of partnerships in agriculture. A qualitative comparative research design has been used to answer to the topics and we have interviewed respondents from four different agriculture companies, which have been active in some form of cooperation or collaboration.

Background: The last few years a globalization of the capital market has occurred. This have led to that it is more important for the companies that their financial information can be compared with other companies in order to compete on same grounds. In order to fa-cilitate for the companies within EU to compete with other companies and in order to strive for an internal market EU decided that IFRS should be used by all listed companies within the union.Problem: In 2006 the first financial reports according to IFRS will be published, and then it will be interesting to investigate how the companies have chosen to communicate the transition to its stakeholders. According to IFRS some information is compulsive but the companies have chosen to disclose voluntary information to a different degree.Purpose: The purpose of this study is to describe to what extent the Swedish listed com-panies have reported the transition to IFRS in their consolidated financial statements.Method: In this essay a quantitative method have been chosen in order to find general re-lations. The data collection is done with help of an evaluation model that have been devel-oped for this study.

The construction of buildings and paved surfaces changes the natural water balance.Precipitation generates surface runoff and storm water instead of infiltrating into the soil.Storm water has come to be considered as a major source of pollution in lakes and streams inthe vicinity of urban areas. Reduction of pollutants in storm water is a key action in order toprotect sensitive recipients and maintain high water quality. Storm water is traditionallytransported by storm sewers to the nearest recipient. In recent years the approach to stormwater management has changed; storm water should primarily be disposed of on site, throughlocal disposal of storm water, LOD. LOD is created by a combination of the function ofseveral smaller local facilities and the general sewer system.

Objective: The papers objective is to create a deeper understanding for whether or not cultural and psychic distance affects corporate establishments in the EU.Method: The results have been gathered through intense data collection through interviews with ScaniaAB and Business Sweden. There has also been extensive research of 36 different companies and their first establishments in different countries. We have then analyzed the results through cultural and psychic distance and through Uppsala University's internationalization process model.Conclusion: The conclusions of this paper are:Corporate establishment often occurs in neighboring countries because of the similarity to the domestic markets which contribute with a greater security.Since the introduction of the EU single market, corporate establishments have become easier within the single market.The cultural and psychic distance does exist within the EU, however the internal market decreases these distances and the impact on corporate establishments.The market commitment is essential to the corporates survival within the new market.Cultural and psychic distance affects small firms more often since their lack of network and experience.Cultural and psychic distances are two different but related phenomena..

The Swedish household?s savings has increased the last couple of years, according to Statistiska centralbyrån. But the amount of households that trades on the stock market has decreased from the year 2012 to 2013. The diminished interest in stock trading carries a risk by leading to a smaller yield for the private savers, and also effect the business development and the economic growth. High brokerage fees will aggravate the ability to attract venture capital.

The globalization and the realization of a European common insurance market have increased the importance of cross border insurance contracts. Despite that, a gathered set of rules regulating cross border insurance contracts does not exist. The sets of rules within Private International Law which arises today when determining the applicable law regarding cross border insurance contracts are the law of 1993 on applicable law to certain insurance contracts (the law of 1993) and the law of 1998 on applicable law to contractual obligations (Rome Convention). Since the Rome Convention is the only Community instrument which still is in the form of a treaty, work has been done in order to convert it into a regulation, called the Rome-I-regulation. Therefore, the future Rome I-regulation is of importance for the thesis as well since it most likely will replace the Rome Convention.Swedish law is based on the principle of party autonomy, which means that the contracting parties have the right to freely agree on the content of the contract, including the choice of law.

This essay deals with the issue how to define the concept successful school and what ingredients it includes. To aim this task I have interviewed four principals at upper secondary schools, two placed in community schools and the other two working for non-community schools. We have discussed how the principals define a successful school, whether they believe that the principal has a major part in contributing to the schools success or not and further if they think that schools have anything in common with private companies.The principals all agreed on what components they believe a successful school consists of, that is good school results from the pupils, a high comfort level for the pupils at school, professional management from the principal and a high level of young people who wants to attend the particular school.Further I have studied Swedish and foreign research in the area of successful schools and management in schools to get at good background in this matter..

Our time is characterized by the development of new technologies that facilitate communication between people. The need for Video Mediated Communication (VMC) is increasing because people move to other locations due to migration and global mobility. VMC provides the opportunity for millions of people around the world to ?hang out? and see each other despite the distance in between. The world is "shrinking" because of the Internet and our perception of distance is changing.VMC is becoming increasingly available, in the form of applications like Skype and MSN for mobile phones and computers, and in addition, it?s practically free.The purpose of this thesis is to render a picture of the way in which people use Skype in the private sphere.

When we, in the turn of the year 07/08 moved to Holma, Malmö,I and my cohabiter immediately joined the self-managementon our tenement yard, partly because we both missed havinga garden since we moved to an apartment, partly becauseof the rent reduction. The aim with this thesis is to examinehow the common outdoor environment in tenement yards isaffected when the tenets themselves are responsible for themaintenance. But also to see what social affects self-managementbrings. The purpose is to increase the understanding of howself-management works in practice and how we as landscapearchitects need to adjust ourselves and our design to create alasting design that works when the tenets are in charge of theirown outdoor environment.I have been studying a number of tenement yards with selfmanagement,both municipal and private tenement houses. I havestudied both their design and their self-management, how it isworking and how it is organized partly trough deep interviewsand also by questionnaires to the tenets of the yards in question.I found three tenement yards with some differences.

Syftet med studien var att studera nya läroböcker i kursen naturkunskap 1a1 på gymnasiet. Böckerna analyserades utifrån den nya ämnesplanen i naturkunskap samt ett formulär med stödfrågor. Resultatet gav att ingen av de analyserade läroböckerna uppfyllde ämnesplanens mål och centrala innehåll på ett tillfredsställande sätt. Den största bristen fanns vad gäller ämnesplanens mål om att eleverna ska utveckla kunskaper om olika livsstilars konsekvenser för den egna hälsan samt folkhälsan. Ingen av böckerna berörde detta på ett tillfredsställande sätt.

Background: During the year 2002 approximately 27 000 people lost their jobs because of companies filing for bancruptcy. In 2002 the number of companies filing for bancruptcy in Sweden were 6740. This is approximately twice as many as in the year of 1974 when the first major study concerning bancruptcies in Sweden was carried out. The accumulated amount of unpaid bancruptcy claims for the period 1991 ? 1997 was 51 billion SEK.