The environmental work of companies has become an incredibly important factor in achieving reduced levels of environmental pollution. For companies the work on environmental issues began in the 1980s. During this time companies also began to show interest for the personnel, an interest that was shown in the form of attempts to disclose personnel information in economics. Earlier this information was separated from the financial information, despite the fact that the revenues are created by the employees.The purpose of this paper is to examine how well companies with a notification or a permit today account for environmental- and personnel information in their director?s report.

The company Bergteamet, Boliden, Sweden, is installing ventilation shafts of the Garpenberg mine. For such work a platform is needed which you can stand on and work from. The Shaft Reinforcement Team at Bergteamet performs the installation work and is the sponsor of the platform. The project described in this report is performed at the department MEC, Mining Equipment Construction, which has been given the task to design and construct the platform, customized for the current shaft. After this the platform is manufactured and inspected at the workshop at Bergteamet.The design work was carried out as follows:- After an initial meeting a requirement specification was worked out, describing the problem and previous experiences of platforms and requirements for the design and equipment.- A concept sketch was developed with consideration of surrounding factors.- A constructed 3D model was presented along with the choice of materials.

Svenska Aerogel AB has developed the material Quartzene® which is of the typeprecipitated silica and contains calcium - magnesium silicate ((Ca, Mg) SiO3). Thematerial is used for molecular filtration of contaminated air. Qartzene?, which is inpellet form, is porous and has a high internal surface which is a requirement for themolecular filtration. With the use of various impregnations, filtration can affect thedesired outcome.

An energy study has been performed on two blocks in an area called Gävle Strand. The buildings are owned by a tenant-owner?s association called brf Carolina and were built by the company Skanska 2008. The builder as well as brf Carolina are pussled by the fact that electricity use is higher than expected while heating is less. Skanska is also very interested in finding out how much heat recovery from stale exhaust air through a geo-thermal heat pump is contributing to the general heating requirement and energy balance in four out of the ten buildings located on the properties.To find possible answers to the higher electricity use a literature survey on user behaviour was conducted.

The use of combi-drilling during spring tillage has become very common in southern Sweden in recent years. Combi-drilling leads to fewer passes on the field and better plant nutrient utilisation. An example of a combi-drill is the Väderstad Rapid, which is very widely used in spring tillage in southern Sweden. The Rapid has separate fertiliser and seed coulters, which means that the draught requirement is relatively high. It thus requires large, heavy tractors, which compact the soil and are comparatively expensive to buy and run. A few years ago the Finnish combi-drill Tume Nova Combi came onto the Swedish market.

Bakgrund LCHF (Low Carbohydrate, High Fat) är en lågkolhydratskost som fått stort genomslag i Sverige. Svenska Livsmedelverket är oroliga för hur denna utveckling kommer att påverka folkhälsan, framförallt då kolesterolnivåerna i landet under samma period ökat. Förespråkarna av kosthållningen ställer sig däremot frågande till rådande rekommendationer och menar att det är dessa som gör oss feta och sjuka. Trots debatten fattas det data på hur en LCHF-kost faktiskt ser ut.     Syfte Syftet med denna studie var att kartlägga hur en LCHF-kost ser ut gällande livsmedelsval och näringsintag och utifrån det diskutera kosthållningen ur ett folkhälsoperspektiv.Metod 14 individer som ansåg sig äta enligt LCHF rekryterades till att utföra en vägd kostregistrering under tre dagar.

Ocean Modules Sweden AB is a small business active in the field of underwater technology. Thecompany was contacted by the Swedish Defense Materiel Administration (FMV) in order todevelop a new system that would conform to their specific requirements. Two students at theRoyal Institute of Technology (KTH) were consulted in conjunction of this project in order to aidthe development and conceptual design of the system.The primary users of the system are the divers of the Explosive Ordnance Disposal division (EOD)- a branch of the Swedish Armed Forces. The purpose of the product was to incorporate allnecessary functions required by the EOD divers into one single system. The main functions arecommunication between the surface operator and diver, video recording, still imaging, positioning,navigation and ocean floor mapping with sonar.

Unga möter unga is an activity that concentrates on sexuality, coexistence and relations. The project was founded by ?Ungdomsmottagningen centrum?. Ungdomsmottagingen centrum collaborates with the University of Gothenburg in implementation. When us students of socialwork programs have our practical vocational training place during term six we get the possibility to choose to participate on this activity aside of our other practical training.

Background: Several accounting scandals have caused a development from rules-based to principles-based regulation. Swedish municipalities follow the principle-based recommendations issued by RKR (The Council for Municipal Accounting). An explicit requirement of component depreciation has been introduced prior to 2014. The principles-based regulatory framework raises some choices regarding the introduction and demands that professional judgments are made. There is some risk that comparability decreases.

Background: The Swedish Parliament passed a law change in late 2010, suspending the former requirement for all Swedish incorporated companies to have an auditor. The new limit values allow the smallest incorporated companies to dismiss the auditor of the company (or not appoint one in the case of a newly started company). The opinions of abolishing mandatory audit vary, and little research has been done post to the law change. However, a new situation has arisen, meaning the optional choice of voluntary audit, for some companies.Aims and research questions: The aim of the thesis is to examine the reasons behind voluntary audit in Sweden, as well as what value companies, having chosen audit, see in their auditor. The following research questions have been used in order to fulfill the aim of the thesis: ?Why do small private owner-led incorporated companies in Sweden voluntarily choose audit?? and ?What value does the voluntarily chosen auditor add to the companies??Methodology: The research questions were formulated after reviewing relevant literature and scientific articles regarding the topic of voluntary audit, as well as the recent law change in Sweden.

Bakgrund: De senaste åren har den offentliga upphandlingen ökat i omfattning och utgör nu ca 17 procent av Sveriges BNP. Det är viktigt att de offentliga upphandlingarna utförs effektivt och i detta arbete spelar kravspecifikationen en viktig roll. En bra kravspecifikation är en förutsättning för att den upphandlande myndigheten ska få in anbud som motsvarar det de vill ha medan en bristfällig sådan kan ha stora konsekvenser för resultatet av upphandlingen. Det är dock i mycket en komplicerad uppgift att formulera krav för en tjänst, vars specifika egenskaper gör den mer svårdefinierad än en vara.Syfte: Syftet med studien är att skapa förståelse för kravspecifikationens roll i den offentliga tjänsteupphandlingen. Mer specifikt syftar studien till att undersöka vilka förutsättningarna är för att kunna utforma en bra kravspecifikation och vilka konsekvenser en bristfällig sådan kan ha för resultatet av upphandlingen.Genomförande: Med en kvalitativ ansats och genom personliga intervjuer har upphandlares syn på kravspecifikationens betydelse och svårigheter undersökts.

An energy study has been performed on two blocks in an area called Gävle Strand. The buildings are owned by a tenant-owner?s association called brf Carolina and were built by the company Skanska 2008. The builder as well as brf Carolina are pussled by the fact that electricity use is higher than expected while heating is less. Skanska is also very interested in finding out how much heat recovery from stale exhaust air through a geo-thermal heat pump is contributing to the general heating requirement and energy balance in four out of the ten buildings located on the properties.To find possible answers to the higher electricity use a literature survey on user behaviour was conducted.

Bakgrund och problem: Revisionsplikten avskaffades 1 november 2010 vilket betyder att mindre aktiebolag som uppfyller vissa kriterier inte längre behöver anställa en revisor. Enligt uppgifter från Bolagsverket är det en stor majoritet av de äldre aktiebolagen som väljer att behålla sin revisor medan det hos de nyregistrerade aktiebolagen är vanligare att inte ha en revisor.Syfte: Syftet med uppsatsen är att undersöka vilka faktorer som är avgörande för mindre aktiebolag i valet att ha en revisor. Vi ska även undersöka vilka fördelar och nackdelar de mindre aktiebolagen ser med revision och om synen varierar beroende på om det är ett bolag som registrerades innan eller efter avskaffandet av revisionsplikten.Metod: I studien används en kvalitativ metod i form av intervjuer. Personliga intervjuer genomfördes med sju olika mindre aktiebolag.Resultat och slutsats: Samtliga bolag är allmänt positiva till avskaffandet av revisionsplikten och menar att majoriteten av mindre aktiebolag inte har ett behov av en revisor. Majoriteten av bolagen anser att revision är en bra kvalitetsgaranti gentemot ett bolags intressenter.

AbstractArtists ? the invisible assets; a qualitative study about the view on music rights and artist brands as intangible assets within music companies.This paper is a study of what view representatives from Swedish music companies have on activating music rights and artist brands as intangible assets. Throughout the paper, a discussion is held regarding what the representatives think about activating these intangible assets. From this, we have identified and analyzed possible pros and cons to such activation.Our interest to this question was brought to us when we realized that most music companies in Sweden have intangible assets without activating them. This is, even though these are their main source of income.

This thesis looks at two sides of the same coin: how to support the production and future development at a specialist medical technology department at Danderyd Hospital. The two sides are; a pilot study of a product management system (PDM) and an interview based study on the characteristics of the silent knowledge of the technicians. The department (National respiratory centre, NRC) is facing retirement of several key employees.The technical study shows that the success of an implementation is largely dependent on the users? prior knowledge and use of a 3D Computer aided design system (CAD).The system itself is shown to fulfill the Lifecycle requirement of tracking the products (mostly tracheostomy tubes) but without a CAD centered workflow, some substantial education and preferably some new recruits, an implementation of the PDM system will fail. The author recommends development of the current ?low-tech? system of MS Excel and Access rather than redistribute the dependency from technician towards a complex, commercial software and its vendor.The analysis of the technicians? silent knowledge with the newly developed method, epithet for silent knowledge (ETK), shows that the longer employment time:the more differentiated technicians become in describing their work,practical knowledge are regarded higher andthe social and collective problem solving factors of the work becomes more important.Typically, it is shown that a new employee should preferably enjoy problem solving, being pragmatic and social as well as having some prior education or work experience in a CAD and/or a PDM system..