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.

The automotive industry is a highly competitive market characterised by low profit margins or huge losses. Cost reductions have been of top priority for all OEM?s (Original Equipment Manufacturer) and will continue to be so for many years to come. Beside cost reductions, reducing the time-to-market is of greatest importance to stay in the competition. OEM?s that are slow to market with products that neither matches customer expectations nor the products of their competitors, will soon loose market shares and see their economical performance falter.

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..

AbstractIn November 2011 the Swedish Government announced that they were conducting an investigation to examine what impact the conversion of existing rental stock to condominiums could have on the development of the Million programme areas. The proposal of converting rental stocks to condominiums aims to help people living in these neighbourhoods to private ownership, while still allowing people who want to continue to rent their homes to do that. This thesis intends to investigate the effects of the proposed reform from a management perspective. The maintenance of the areas built during the Million Programme gets more neglected every year that passes. The majority of the housing stock is rental properties and extensive renovation of the surface layer, tribes and public spaces are essential in all Million programme areas studied. By transforming a portion of the housing stock into condominiums and by improve the living environment through renovations, these areas would be able to gets more attractive.

This bachelor essay is divided into two parts, the first being a construction of a single-familyhouse and the second an in-depth study of five different isolation materials, analysed from anenergy perspective.The first part, the construction of the single-family house, has been created from knowledgeacquired during three years of studying at KTH Royal institute of Technology in Stockholm, inthe program Architecture and the Built Environment. The constructed house is a one-floorhouse of 137m2with façade plaster, situated in Borlänge, Sweden. The house has a wooden framewhich is built on a on sight cast concrete foundation, on the ground. The house?s roof is a gableroof, which has an angle of 24 degrees.

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.

In Sweden, reduced tillage usually means non-inversion tillage, where primary tillage is carried out using chisel ploughs or disc implements. Primary tillage method is mainly determined by the desired soil loosening and the handling of soil residues. The effect of tillage depth was studied in field experiments in Skåne, Väderstad, Uppsala, Örebro och Västerås in different crops; spring oilseed rape, spring wheat, winter wheat and spring barley.The experiments generally had a randomized block design with the treatments mouldboard ploughing, deep chisel ploughing and shallow chisel ploughing, in some cases also shallow discing and no-tillage. In the experiments the following parameters were determined: seedbed properties, saturated hydraulic conductivity, penetration resistance, number of emerged plants and crop yield (all parameters were not determined in all experiments. Root growth and draught requirement were determined in two separate studies. There were no significant differences between tillage depths in non-inversion tillage in seedbed properties, plant emergence or root development.

In this report the two authors, and project contributors alike, describe their work withdeveloping a solar cooker intended for usage in the developing countries of the world.Specifically, the work aims at developing a new, solar heat driven cooking device, possiblybased upon the current product. This should, in comparison to the current product, be lighter,easier to transport and to produce. Also, the new product?s production mustn?t be more costlythan today and the included materials and components must be obtainable from within theBolivian national borders where the product is currently produced. During the project, certainadvantages with a more efficient, and, above all, a more moderately priced product, werediscovered.

One of the main objectives of all food production is to produce foods that can safely beconsumed without fear of being sick. Despite this hundreds of people are affected in Sweden offood poisoning almost every day. Most cases are caused by a small group of so-called pathogenicmicroorganisms. The most frequently affected are the small children, the elderly, persons withreduced resistance and pregnant. The reasons behind the food poisoning are often ignorance andlack of food hygiene.

Due to recent legal enactments regarding carbon dioxide emissions, the car industry is facing higher demands. An effective way of reducing these emissions is to minimize the weight of the vehicle. This thesis constitutes a feasibility study on whether or not it is applicable for the car industry to utilize an inner floor structure comprising composite materials. The principal was the projectSåNätt, in which the main participant was Volvo Cars Corp. In consultation with a reference group, consisting of delegates from the industry and KTH, a specification of requirements was produced.

This is a dissertation for a Bachelor Degree Project at the University of Skövde. The project is carried out in cooperation with the company Kinnarps AB.The objective of this project was to develop a new chair for café and lunch rooms, which should satisfy the markets expectations and demands and match Kinnarps AB?s assortment today. The project has contained everything from identification of user and customer needs and requirements to evaluation and building of a prototype.The result is a chair with a frame of tubular steel and there is nothing like it in Kinnarps AB?s assortment today.

The purpose of this paper is to through a conceptual definition, outline the meaning of integrated reporting. The empirical study aims to identify the development of integrated reporting in terms of driving forces and participants. We also intend to identify and explain the effects of integrated reporting and to describe, analyze and create an understanding of what is required of companies and the challenges an application of integrated can bring. To achieve the purpose of this paper, we have formulated a central question; What is integrated reporting and what will this development mean for companies?  To answer the central question of this paper we have chosen to apply a qualitative approach with case studies as a research strategy.

This degree project has been carried out by Oscar Adolfsson and Marcus Blomqvist, during the spring of 2010, both studying to become Bachelor of Science in Innovation and Design Engineering, at Karlstad University. The degree project includes 22,5 credits.The work is done on behalf of Etac Supply Center AB in Anderstorp. Etac is a company developing and manufacturing home health care products, with operation in Sweden, Norway, Denmark, England and Germany, and with sales worldwide. Bo Lindqvist, R & D manager has been the contact person at Etac.During the project the students has had a workplace at Semcon Caran AB in Karlstad. Semcon has also been helpful as a sounding board.The objective of the work has been developing a new, wall mounted shower chair, assigned for persons with difficulty to stand up while showering.Etacs requirement of the shower chair is that it should be able to support a user with a weight of 100 kg, the chair shouldn?t have any outrigger, optional should be armrests and backrest.

Improved profitability, a reasonable yearly income or the possibility to have employees are all incentives for expansion. A prerequisite for farm businesses to expand is for land to be made available, either to buy or to rent. In Sweden, 43 % of the total arable land is leasehold land, which implies that a functioning leasehold market is of great importance for the Swedish agriculture. Several factors can affect the supply of leasehold land, for instance the leasehold legislation and the Single Payment Scheme. The fact that the leasehold legislation is compulsory, in protection of the leaseholder, might keep land owners from leasing their land out.