Background: With the removal of audit requirement for companies in Sweden from the first of november 2010, a lot of companies has chosen not to keep the audit requirement. So far 57 percent of the small companies has chosen to keep the audit, in spite of that they don´t need to which led us to the problem statement: Which are the factors that affect a small limited company to choose to keep the audit, in spite that now there is a possibility to choose not to use audit anymore?Purpose: The purpose of the essay is to examine why small limited companies choose to keep the audit, in spite that now there is a possibility to choose not to use audit?Method: This research founds itself in a qualitative study with a deductive research approach. We have been studying secondary data in books and articles and preformed 29 phone interviews with small ltd company owners in Sweden. The selection consisted of 14 companies with credit debts and 15 companies without credit debts.

Since 1983 all Swedish companies are legally obliged to allow themselves to be audited. Recently the question of whether small companies should be subject to this or not has frequently been discussed. Many find it superfluous and think it ought to be abolished. In England small companies no longer have to be audited. However, in a study by Jill Collis it has been shown that a large number of companies choose to be audited although there is no obligation for them to do so.

The workplace has a direct impact on the physical, psychological, economic and social well-being of the workers. A healthy workplace leads to increased health among the employees which also makes the employees more productive (Källestål, 2004). A poor working environment can have negative consequences for individuals, companies and society (SOU, 2009:47).This is a qualitative study that investigates companies? view of health promotion and how they practice health promotion in working life. Five private and five public companies, with representatives from the management were interviewed.

This thesis work is about how technical consulting companies can accept their organization before a coming recession. Technical consulting companies are together with the rest of the actors in the construction business constantly depended on the current economic situation on the market. How to adapt the organisation depends on the current situation on the market.To adapt the organization in the best way possible the companies need to recruit and educate personal. It is then very important to find a solution on how the current change of generation in the companies will be handled. The large and very much competent group of 40-talists will in a few years retire.

AbstractIn the fall of 2003 a project was started in the Swedish building sector that is called BASTA (the building sectors’ termination of especially harmful substances). The project is operated by the building companies NCC, Skanska, PEAB and JM, the Swedish Building Industry and the Swedish Environmental Institute IVL. The purpose of the project is to create a common environmental assessment system for the entire building industry and with the help of this system phase out the use of especially harmful properties from building products.In a large sense BASTA works like this; On the BASTA web site there is a database, to which a supplier can register the company and the company’s products. Only those products with a substance content that fulfil the demands of the BASTA system, is to be registered. As it is the supplier himself that carries out the registration of the company and the company’s products to the system, the BASTA-organisation annually controls that the companies that are registered in the database, fulfils BASTA’s demands.Since NCC is one of the companies that operates BASTA, BASTA is probably going to be the environmental assessment system that is recommended for the company in the future.

This study was made to compare construction companies for gardens way to work with up following, with purpose to see if there was an efficient and not resource demanded system which gave much value. To achieve the purpose a case study was made. The delimitation for the case study was only to compare the work with up following on individual project. The delimitation on the companies in the study was from ten to sixty employees. That because to reach companies were it´s not the same person how calculates on tenders and than perform the projects. The study was delimitated to the west side of Skåne. T o be able to compare the companies and to find trends, an interviewguide was made and was used during the interviews with the companies.

Through interaction with customers, companies can acquire knowledge about- and satisfy the needs of customers. In retailing, the ranges of products are standardized and staffing numbers are scarce. How do companies in retailing deal with adaptation towards their customers given the small staffing numbers? The purpose of this study is to examine if and if so, how companies in the Swedish retailing industry are making adaptations towards their customers and also why these adaptations are being made. To answer this purpose, observations in the retailing industry are conducted and the results show that companies adapt to customers? needs.

Augmented reality is a technology thatcombines the perception and interaction ofvirtual objects with the real world. Itcan allow a user to visually see computergenerated models and informationinteracting with the real world through ahand held device such as a tabletcomputer. This opens up a range ofpossibilities, especially in theconstruction sector. A construction siteis permanently changing and the need forprecise and updated information iscrucial. The ability to enhance the realworld with virtual objects and informationmay make many plans printed on paperabsolete.This report describes how workers in theconstruction sector would benefit fromusing augmented reality on a tablet innumerous situations and the technologyneeded to achieve AR on a tablet.

Millions of animals are annually affected by human activities; in the food industry, zoos and animal shows, clothes and shoes production, furniture and pharmaceutical industry, research, as well as pet and sports animal industry. Companies working with Corporate Social Responsibility, CSR, have become more common and within this area there are great possibilities for companies to work with animal welfare. In this study five companies were interviewed and 27 companies participated in a survey regarding CSR and animal welfare. The aim of this study was to investigate opinion and approach among companies towards implementing animal welfare as a part of their work with CSR. Furthermore the aim of the study was to investigate how companies may implement animal welfare. The result showed that the vast majority of the companies participating in the study works with CSR and the main part of the companies also answered that they have implemented animal welfare. The way of working with animal welfare varied among the participants; e.g.

This paper goes through solar energy and what uses it has. It is also a guide in the choice of solar collectors forthe real estate that I have drawn for the thesis work.Solar energy is a renewable source of energy from the Sun's light. Energy can be used to produce both heat andelectricity through solar collectors and solar cells. Some of the benefits of solar energy is that it is completely freeto extract, environmentally friendly and virtually maintenance-free. Disadvantages are that the technology isexpensive, does not cover the entire energy needs and takes a long time until it pays.

AbstractIn the fall of 2003 a project was started in the Swedish building sector that is called BASTA (the building sectors’ termination of especially harmful substances). The project is operated by the building companies NCC, Skanska, PEAB and JM, the Swedish Building Industry and the Swedish Environmental Institute IVL. The purpose of the project is to create a common environmental assessment system for the entire building industry and with the help of this system phase out the use of especially harmful properties from building products.In a large sense BASTA works like this; On the BASTA web site there is a database, to which a supplier can register the company and the company’s products. Only those products with a substance content that fulfil the demands of the BASTA system, is to be registered. As it is the supplier himself that carries out the registration of the company and the company’s products to the system, the BASTA-organisation annually controls that the companies that are registered in the database, fulfils BASTA’s demands.Since NCC is one of the companies that operates BASTA, BASTA is probably going to be the environmental assessment system that is recommended for the company in the future.

A major issue that has been a subject for quite some time is whether there will be a scarcity of metals in the bedrock in the future and whether or not we might end up with a problem similar to that of the big oil crisis in the mid-seventies. Following the oil crisis many oil companies started up with risk management to control future risks. This work presents how Swedish mining companies work with risk management to handle risks that might come up in the future due to metal scarceness. How Swedish mining companies look at the possible metal scarceness and if they use risk management in their decision-making process is studied. By doing interviews with Swedish owned mining companies it was found that the mining companies did not see the future metal scarcity as a risk, even though 2/3 of the companies acknowledged the scarceness to be a reality.

In the year of 2005 the international standard IAS 40 came in to use in Sweden, this lead to an opportunity for the corporations to choose either to evaluate their investment properties according to the historical cost accounting principal. The model contains the obtaining price with reduction for the planned writing off. The alternative that IAS40 offers is the fairvalue principal, which evaluate the investment properties by consideration of the income versus outcome and surrounding factors for every accounting periodSince the fairvalue is buildt on numbers the corporations them self choose what to publish and for how long the value depreciation should be lasting before it should be taken up as an unrealized value change in the reporting material. This means that there is a big chance that the evaluation can be distortedSince we just recently have had strong cyclical variation and are on our way from an excess boom into a weak economic climate, this will be the first study performed about fair value in a weak economic climate since the adoption of IAS40.The purpose of the essay is to find out how well the booked value of investment properties owned by corporations listed on the Swedish stock market accord with the fairvalue that the market and the Swedish property index indicates on. To be able to test this connection we gathered information from the corporation?s annual reports which we compiled to see how the market comprehends.

This essay aims to explore the philosophical meaning of the expression ?present and real? in Clara ? or, On Nature?s Connection to the Spirit World by F. W. J. Schelling.

AbstractIn the fall of 2003 a project was started in the Swedish building sector that is called BASTA (the building sectors’ termination of especially harmful substances). The project is operated by the building companies NCC, Skanska, PEAB and JM, the Swedish Building Industry and the Swedish Environmental Institute IVL. The purpose of the project is to create a common environmental assessment system for the entire building industry and with the help of this system phase out the use of especially harmful properties from building products.In a large sense BASTA works like this; On the BASTA web site there is a database, to which a supplier can register the company and the company’s products. Only those products with a substance content that fulfil the demands of the BASTA system, is to be registered. As it is the supplier himself that carries out the registration of the company and the company’s products to the system, the BASTA-organisation annually controls that the companies that are registered in the database, fulfils BASTA’s demands.Since NCC is one of the companies that operates BASTA, BASTA is probably going to be the environmental assessment system that is recommended for the company in the future.