BackgroundA cost that lately has been discussed related to audit is the higher cost for auditing of small stock company. The question is if this cost is higher than the total utility of statutory audit and should it in that case be statutory. SRF says that the condition for small stock companies development is an abolishment of statutory audit. FAR consider that auditing is important for development and continuation.PurposeThe purpose of this paper is to investigate whether there are any winners or losers among auditing firms and accounting firms in Sweden if the statutory audit for small stock companies abolish.MethodThe paper is both a qualitative and a quantitative study that is based on primary data made from an interview and a questionnaire investigation. ConclusionOur conclusion is that the big Winner is the accounting trade.

Ett av syftena med studien var att undersöka skillnader i Ingenjörsstuderande respektive Anställdas uppfattning om Lantmäteriets image som arbetsgivare. Det andra syftet med studien var att se om det förelåg skillnader i uppfattning av en Ideal arbetsgivares image och Lantmäteriets image som arbetsgivare. Studien genomfördes med stöd av en enkätundersökning med Ingenjörsstuderande och Anställda vid Lantmäteriakademin som deltagare. Totalt deltog 102 personer i studien; 55 Ingenjörsstuderande och 47 Anställda. Mätinstrumentet var Employer Attractiveness Scale (EmpAt).

Foreign invested SMEs have recently become increasingly interested in China. The enterprises are in this report categorized as second wave companies since they follow the footsteps of previous pioneers, of which mostly were larger companies. The ambitions of the SMEs are either to sell products on the ever expanding Chinese market or to utilize the potential of low cost production for global markets. The existing literature is fragmented and solely based on the experience of larger companies. We believe that SMEs are facing new and different challenges, and thus a new generic theoretical frame work is desirable.

This thesis intended to examine how small enterprises within the retail industry work with brand building of their corporate name. More specifically it intended to examine how they do to choose corporate name and corporate logotype, and how they work to create a desired corporate image. A case-study was performed with three case-companies from different industries. The method was deductive as the empirics were brought in with starting-point in the theoretical frame of reference. The study showed that there are differences in the way small enterprises within the retail industry work with the brand-building of their corporate name.

In relation with structure transformation in farm companies with bigger animal population and pressure at the milk price, the farmers in both countries have to invest more money in the company to endure. This had conduct what more owners had seen grown requirements to invest in bigger population barns. The investment is necessary to retain stability in the economy for the companies, at that time when the profitability for small production barns decrease. This essay carries out through a case, there the activities main part are milk production. The present operation consists of 82 milk cows in long stall with a yield on 10 500 kg ECM. The idea is that the company should increase the activity to 180 cows.

The reindeer are kept in extensive pasture systems where the conditions are similar to thosefor wild reindeer. Since the reindeer have special demands on their pasture, it is difficult tokeep them in intensive production systems where they cannot graze selectively. Too manyreindeer on a small area will also facilitate spread of diseases. A selection program forreindeer needs special qualifications according to several different reasons. The purpose withthis literature review is to summarize the factors needed for a reindeer selection program andthe problems and possibilities included.Reindeer grazing right has a special meaning to the Sami and are reserved for them accordingto immemorial rights.

This paper is to identify and analyze a new trend which we believehas taken off, based on qualitative interviews and analysis of three productions which we have been involved in during a practiceperiod of two months with a production company in Stockholm. This essay intends to define this trend as an organic formation of digital material and to identify the key characteristics which form the basis of how to create a production of this nature..

The company is currently in a stage of improvement and has therefore taken the help of students at School of Engineering, Jonkoping University. The current production is batch, production layout is fixed. A bottleneck is created after the first station which leads to large efficiency loss.  The meaning of this report was to provide a layout suggestion with balanced workstations to a new production line. The conditions were that the production line would be one-way, driven by customers order and meet a demand of 40 products per week.

Bioethanol is one alternative energy fuel that can be produced from different types of biomass. Second generation bioethanol comes from fermentation of lignocellulosic material and can be seen as a more environmental friendly alternative as e.g. forest residues and agricultural by-products are used. To be able to use lignocellulosic biomass in ethanol production, it has to be subjected to different treatments first. In this study, aspen sawdust was used as lignocellulosic material.

The production costs have steadily increased within the construction industry during the 21st century. Voices are raised meaning that the construction industry is too unsuccessful in making the production more efficient and to develop it?s way of working. One way to deal with the production costs is to minimise the waste, with waste meaning activities that doesn?t add value to the finished product.

The production costs have steadily increased within the construction industry during the 21st century. Voices are raised meaning that the construction industry is too unsuccessful in making the production more efficient and to develop it?s way of working. One way to deal with the production costs is to minimise the waste, with waste meaning activities that doesn?t add value to the finished product.

Arvika Fjärrvärme AB, a district heating company from Arvika, today cover 74 % of their total energy production with biofuel wich runs a 16 MW bioler giving process water at saturated liquid state.In recent years Vaporel AB has introduced a new tecnique that gives an external generation of steam after boilers. The concept is built on an adiabatic pressure drop of the saturated liquid in a so called Flashbox which makes a small part of the liquid to evaporate. The generated steam is lead into a turbine where electricity is in a conventional manner.The purpose with this rapport was to do a basic study for the specific system at Arvika where it?s possible to see the potential production of electricity that follows an installation of a flasbox.The final goal was to introduce an economic analysis of a flashox installation at given conditions.To reach our goals we have created a model in Excel where we used the given conditions at Arvika Fjärrvärme to do our calculations. The model has been tested at three different states, of process water returning to potboiler, to be able to decide the optimal operation for the system at present.The studies have resulted in a pressure of the processwater at 14,5 bar (at) and a pressuredrop to 9,5 bar (at) in the flashbox.

Marketing communications have earlier been conducted via traditional channels. Today companies have discovered the possibility of doing much of their marketing communication in cooperation with the web at relatively low cost. This development has led to the ability for small businesses to compete with large companies independent of geographic location. The purpose with this thesis was to examine how small businesses use their website in marketing communications with their customers in the consumer market. In order to reach this purpose we have conducted interviews with five small businesses in different business trade with varying degrees of website usage, located in Piteå and Luleå.

The EU-project HEALTHGRAIN has suggested a new definition for whole grain which allows a small part of the grain to be removed during processing. By removing the outer part or the grain the hygienic quality will increase but it is not clear how the taste and colour is affected. So therefore in this study three different debranning methods, peeling, pearling and polishing, which remove the outer parts of the grains have been used on common and durum wheat. The dietary fibre and ash content, as well as germination was analysed in untreated, peeled, pearled and polished grains. The decrease in dietary fibre and ash was higher in grains that had been pearled compared to those that had been peeled or polished.

Cassava (Manihot esculenta Crantz) is a root crop that plays an important role in many households in Africa. It is sometimes called ?Africa´s food insurance?. The advantages with the crop are that cassava is drought-resistant and it can grow in a semi-dry land. It is a perennial crop and does not require much labor.