Bachelor thesis in business administration with emphasis in accounting and auditing. Spring term 2011, Mälardalens Högskola.Authors:Jim Hansson, Filip Sahl and Pererik Sewerin.Advisor:Lennart Bogg.Key words:Abolition of mandatory auditing, optional audit, auditor, audit.Title:The role of audit in a credit review - impact from the creditor's perspectiveBackground:As of November 1st2010, auditing became optional for micro companies in Sweden. This leads to an opportunity for about 70 % of the joint-stock companies to choose whether or not to keep their auditors. Creditors are affected by this as they may receive a less trustworthy base to make a good credit review if many companies choose to proceed their accountings without the control of an auditor. Creditors have the option to require that companies are to be reviewed by auditors, while authorized accounting consultants may be a possible substitute as a quality control for the accountings.Purpose:The purpose of this thesis is to examine what impact optional audit has had in credit processes so far and look into alternative forms of reviews for businesses.Problem definition:? Does auditing simplify for the creditors in a credit review? ? Is there some kind of accounting that could be a substitute for the audit?Method:The study is qualitative in character through six interviews.

This master thesis has been written in collaboration with Science Park Jönköping and is based on a problem related to corporate innovation. Science Park Jönköping believes that there is an untapped potential in existing industry in the form of ideas that are never commercialized. These theories are also supported in the research in which other authors have perceived that the ideas and inventions which do not belong to the core business risk ending up in drawers. If more of these ideas could be spin-offs or other forms of enterprise instead of staying in the drawers it would lead to growth, both for companies and for the society in large.The purpose of the thesis work is to, based on the case Science Park Jönköping, analyze how science parks and incubators can support the commercialization of ideas that derive from industry, who otherwise had been left lying. The work began with a mapping of the Science Park Jönköping operations and the skills they possess, and then other initiatives that aim to commercialize more ideas from companies were examined.

Introduction and research question:  This study investigates the widely discussed notion ?Corporate Social Responsibility? and its practice in the tourism industry. In the contemporary society more companies are realizing the significance of Corporate Social Responsibility (CSR) and its potential as a means of differentiation.  The author?s interest in this particular phenomenon was awakened after reading about the business case of Scandic Hotels. This is a company that nowadays is referred to as ?Scandinavia?s leading hotel chain?.

AbstractThe market?s demand to purchase more cost effective products is continuously increasing. The producers are forced to become more efficient and flexible with resources to produce high quality products at a low cost in order to maintain or increase market shares. With this in mind Isaberg Rapid AB is requesting a project to increase efficiency in the assembly cell of hammertackers. The company has found in Kaizen-events that there is a potential of efficiency improvements in the assembly group that has not been achieved.The objective with this paper is to identify the major factors that influence the efficiency in the assembly cell for hammertackers.

The purpose of this study is to compare social media's role in the proactive crisis communication planning in two administrations, two companies and two non-profit organizations. A qualitative comparative study method has been used and people familiar with social media and crisis communications work from each business has been interviewed. The interviews have been transcribed and analyzed to discover the opinions and reasoning about how businesses work with proactive crisis communication and the role they give social media. The interviews were analyzed based on selected theories and previous research in strategic crisis communications, where issues management and crisis communication plans have a significant role. Also research on the pros and cons of social media and crisis communications channels have been used.

AbstractOur purpose for making this study is to study the implementation, the use of and the effects of Lean within our case objects.  We chose to make this thesis by case studies. The three themes mentioned above is also the main research questions that we aim to find an answer to by this study. We have chosen to do a cross section analysis where we conducted structured interviews to find answers to these questions. The theoretical reference frame consists partly of traditional theoreticians within Lean but also more recent research within the subject as well as theory specifically for Lean within the Health Care sector.The result of this study shows in all our case studies that the Management has been supporting the implementation, but that the implementation process proceeds faster if also the professionals are involved in the process.  To succeed with the implementation there is a great need for good reasons and strives that can benefit the professionals. By the use of Lean our case studies have evaluated its processes, with the main intentions being to reduce waste activities and to create flows with ?pull systems?.

IRB 340, Flexpicker is an industrial robot used for sorting, packaging and the handling of details up to two kg. The Flexpicker is a delta robot, meaning that it with three arms controls a triangular plate, swivel, in a work area shaped like a cylinder. Joints using plain bearings connect the arms.The plain bearing in use today consists of a plastic ring which slides against a hard anodized joint ball. Despite the fact that the plastic contain friction-lowering additives, the bearing needs to be lubricated to prevent noise. Because the robot is used in food and drug handling environments, where the demands on hygiene are set very high, the robot is often washed.

This thesis examines the everyday resistance, and its interaction with cultural hybridity, of the Saami population in the administrative unit of Torne lappmark during the period 1639?1732. To do this, the thesis uses theoretical concept of everday resistance as it has been described by JamesC. Scott and the theories of cultural hybridity as they have been described by Peter Burke. Primary source material used in this thesis consists of the court records from Torne lappmark, specifically from the courts at Jukkasjärvi and Enontekis.The results of this thesis present a picture of the everyday resistance in early modern Torne lappmark.

In many biomedical contexts, e. g. when evaluating hearing disorders, the data obtained can be described as pairs (x1, y1), ?, (xn, yn) where x is a quantitative variable and y a 0/1 variable whose probability of taking the value 1 is a monotonic function of x. One way of analysing such data is to perform probit regression; thereby two parameters, b0 (= the constant) and b1 (= the slope) are estimated; the interest centres around m = -b0/b1, i.

Komponentavskrivning blev aktuellt i samband med att EU valde att följa de standarder som IASB utfärdade. Efter införandet av K3-regelverk för svenska företag kom det att bli ännu mer aktuellt med komponentavskrivning i Sverige.Då tidigare forskning har riktat kritik mot komponentavskrivning, fann vi det intressant att undersöka vilka svårigheter som kan finnas med komponentavskrivning i ett petrokemiskt företag utifrån två olika perspektiv. Med detta som grund valde vi att undersöka vilka svårigheter som fanns utifrån ett redovisningsperspektiv och ett operativt perspektiv samt att undersöka hur interaktionen går till mellan dessa två perspektiv.Den teoretiska referensramen i arbetet innefattar svensk praxis, IAS 16, K3-regelverk, komponentavskrivning, kritik mot komponentavskrivning, redovisningsfunktionen och operativa verksamheten. Empirin utgörs av intervjuer som är utförda hos det petrokemiska företaget Borealis där vi har undersökt vilka svårigheter som finns med komponentavskrivning i redovisningsfunktionen samt den operativa verksamheten. Vi har även undersökt hur interaktionen gällande komponentavskrivning ser ut mellan redovisningsfunktionen och den operativa verksamheten.

Det är viktigt med ett effektivt samarbete och en välfungerande kommunikation i dynamiska miljöer, till exempel vid släckningsarbetet av en brand. Bristande kommunikation i en sådan miljö skulle kunna få förödande konsekvenser.Denna uppsats bygger på material från studien ?Bridging Cultural Barriers to Collaborative Decision Making in On-Site Operations Coordination Centers?, där 32 svenskar samarbetade i olika lagkonstellationer med att släcka simulerade eldar i mikrovärlden C3Fire.Kommunikationsteorier visar på att personer samtalar med varandra efter en viss struktur; deras yttranden tenderar att komma i par, så kallade närhetspar. Denna studie syftade till att undersöka närhetspar i beställningssekvenser, i form av en beställning av vatten och/eller bränsle följd av en bekräftelse. Till sin hjälp hade försöksdeltagarna en datorskärm med en karta samt tillgång till ett e-postverktyg för att kommunicera inom laget.

Purpose- The purpose of this project is to contribute to the knowledge of creating customer value through streamlining and coordination of patient flows for children and youth with frequent need of care on child and youth medical clinics.Method- One of the methods used for achieving the project's purpose is a case study on the Child and Youth Medicine Clinic at Länssjukhuset Ryhov in Jönköping. The case study has been used for collecting the empirical data that has been generated through interviews, observations and documents from the Child and Youth Health Clinic. Except the case study the authors also made studies in literature, which the collected empirical data has been anchored and related to. Together this led to the project's analysis and results.Results- When investigating the questions found in chapter one, it was determined standardized work is of great importance to create structure and implement procedures for the patient flows. A weak link in the patient flow has been identified, which is the sub-process coordination and planning.

This study has been conducted on behalf of Vectura Consulting AB with the purpose to examine how different actors perceive the dimensions of sustainability and sustainable construction. The purpose is also to provide an understanding of existing barriers and opportunities for sustainable construction within the industry and exemplify with different directions for the actors in order to develop sustainability. The study has approach the research problem by using systems theory, developed by Checkland, to identify the relevant system. Other systems theories has been used as an theoretical framework in order to identify barriers and opportunities, which in this study are based on Hughes?s theory about reverse salients and salients.

In recent years, increasing emphasis has been placed on streamlining the supply chain. Keeping inventory and warehouses is considered to be a waste of resources. It is however difficult to completely eliminate the need for inventory and warehouses in a supply chain. The purpose of warehousing is to provide a service for the customer. By keeping what the customer demands in inventory it is possible to make a quick delivery when a need arises.

Forestry and forest products are vital components of the Swedish economy but the forest is also important for recreation, hunting, out-door life and conserving biodiversity. The Swedish Forest Act has two equally important objectives, production and environmental protection. Polytax is the Swedish Forest Agency´s inventory programme which monitors progress toward the two objectives in connection with regeneration fellings. It includes data on environmental protection measures taken in connection with regeneration fellings. 30 § of the Swedish Forestry Act and related regulations specify the demands for conserva-tion of nature.