In April 2008 an official report, SOU (2008:32), was presented. In that report it was suggestedthat the statutory audit for approximately 96 % of the Swedish companies was to be abolished.The report suggests that the new regulations should apply to all limited companies thatare below two of three limits that have been suggested: a) a balance-Sheet total of 41,5 millionSEK; b) a net turnover of 83 million SEK or; c) less than 50 employees. The regulations aresuggested to come into force July 1, 2010. According to the Swedish laws that regulate thelimited companies, Aktiebolagslagen 10:11, should all limited companies regardless of sizehave an chartered accountant or otherwise approved. The purpose of the audit is to create atrust towards the figures that the company shows and also to act as an assurance towards thirdparties (Collis, 2003; Strenger et al, 2008).

The aim of this study was to map and date glacial flutings with ice flows deviating from the predominating northwesterly ice flow direction in the southern part of Norrbotten County in northern Sweden, and also to investigate if parts of the glacial landscape are older than previously thought. The traditional view is that most landforms in the area were formed during the late Weichselian (W3). Analysis of the new high resolution elevation model (2 m grid) derived from laser scanning was performed after treating the data with a hillshade tool in ArcMap to reveal terrain features such as flutings. The analysis resulted in a map showing four main groups of deviating ice flows (N-S, NO-SV, SO-NV and S-N) and several westerly ice flows. The majority of flutings with deviating ice flows were found in low terrain.

Spannmål med varierande fuktighetsgrad kan lagras i kvadratiska silor med väggelement bestående av korrugerad plåt. Då det lagrade spannmålet ska tömmas har det fuktiga spannmålet en tendens att fastna på väggarna, vilket medför att spannmålet i efterhand måste avlägsnas manuellt. För att slippa denna tidskrävande process monteras en slät plåt på den korrugerade plåten, för att på så vis hindra det fuktiga spannmålet från att fastna. Om samma plåtdimensioner för den korrugerade plåten används då den släta plåten är och inte är monterad kan väggelementen utsättas för buckling. Det här examensarbetet handlar således om hur väggelementen ska dimensioneras för att strukturen inte ska utsättas för buckling.

Background: In 1998 it was stated that Swedish municipalities would report the pension liabilities according to the mixed model where the pension liabilities before 1998 was moved from the balance Sheet. The mixed model has been criticized by economists for not showing the total pension liabilities. To remove some of the liabilities in the municipalities balance Sheets means that the solvency improves. Some municipalities have decided to go against the municipal accounting law and recognize all of the pension liability as a liability according to the full funding model. When two accounting models are being used the comparison of the municipalities' financial statements is much harder.Purpose: The main purpose of this study was to study the reason why some municipalities apply full funding model rather than the mixed model.

This thesis has been made in cooperation with the forestry machinery producerEco-Log in Söderhamn. The focus of the thesis has been to find a cheaper wayto open the large engine hood of the company?s harvesters. The goal was tofind a solution that could increase the value for the customers by being saferand simpler to use, or, at the least, keep these values at an equal level comparedto the previous solution.In order to make it possible to CE-mark the new solution, it was importantMachinery Directive that came into effect from the beginning of 2010.To begin with, a specification of requirements was set up. Thereafter, anumber of different basic concepts was retrieved and evaluated.

Det ständigt ökande trycket på minskande utsläpp och effektivare energianvändning driver utvecklingen av Scanias produkter. För att varakonkurrenskraftiga på marknaden behöver man leverera lastbilar med högre kvalitet och lägre bränsleförbrukning, det vill säga sänka transportkostnaderna förkunden. Ett steg i detta är att utveckla komponenter i fordonet som är optimerade iförsta hand med avseende på hållfasthet men även mot vikt och pris. En betydande andel av lastbilens komponenter är plåtfästen som ofta underprioriteras i produktutvecklingen. Examensarbetet fokuserade därför på att utveckla metoder för konstruktion av plåtfästen.En metod för att förbättra konstruktionerna är att arbeta med simuleringsdriven konstruktion.

This master thesis was carried out for Saab Avitronics, a business unit of Saab ABactive in electronic systems for military aircrafts. Reliability and weight are of crucialimportance in this environment. To improve reliability and lower the weight graphitemay be used for electronics cooling. Graphite is an anisotropic material and hasthereof high thermal conductivity in two directions (in-plane) and a relatively lowconductivity in the third direction (through thickness).The purpose of this thesis was to investigate if graphite is an adequate thermalconductor to use in PCB carriers. The carriers support and cool the PCB by divertingthe heat dissipation from the PCB components to the edge.

MYDATA automation AB is one of the leading companies in development of surface-mountingtechnology and stencil free solder paste applications. MYDATA?s MY500 is a jet printerdesigned for solder paste application on printed circuit boards. The jet printer contains a cassettewhich consists of a holder and a cartridge. There is also a calibration unit which monitors andcalibrates the application of solder paste.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

Grubbe Ventilation AB is a Sheet metal and ventilation company who provides design, installation, service, and repair of ventilation. The company is expanding their business by building a new facility in Umeå, Västerbotten. The property is designed to be used for both office and industrial work.Grubbe Ventelation AB has not yet decided upon wish system which is to be established to provide the building with heating and cooling. The consulting firm Umeå Projekt Team has therefore been asked to investigate the possibilities to invest in geothermal- heating and cooling.If the investigation of a geothermal heating- and cooling system would provide favorable results it would be a very appropriate alternative that provides energy at low costs and are an environmentally friendly option as the energy comes from stored solar energy in the ground is provided by stored solar energy in the ground.The facility ´s heating and cooling consumptions are calculated in the program BV2 and the result indicate a heating demand of 185 000 kWh per year due to thermal transmittance, transmission losses, heating of warm water and a cooling requirement of 5500 kWh.Three different systems of geothermal heating and cooling were tested in the computer program Energy Earth Design. The results show no difference in the dimensioning of the drill hole if merely heating were to be used or both heating and cooling were to be established.

The theme of this thesis is citizen participation in the planning- and design process. It turns to everyone that studies landscape architecture or work as landscape architects and I hope that it can function as a ground for discussions as well as a source for inspiration. Rågsved is a suburb south of Stockholm. Just outside the centre of this suburb, a small industrial area called Snösätra, is located. In a few years time the leaseholds for the small industries will expire and the key question is: What will happen then? This is my general concern and it was the main cause for me to start this particular work. How do you attend to a place that appears like blank Sheet of paper? To an empty page that can be filled with an infinite number of different formulations.

Our employer Camatec Industriteknik AB gave us the assignments to increase theirs range of versions on Camcoil that is their own patent product. Camcoil is a capstan system that is used when steel band fabricated. Exist for example in production lines their steel band should be annealed. Our goal with this work is to come up with a completed production basis on a Camcoil for heavy industry. The basis should contain calculations, 3D-constructions, drawings and cost proposal on manufacturing and detail purchase.Demands on this project:1.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.