Background and problem: The abolishment of the mandatory audit in Sweden resulted in a marketorientation in which the small sized enterprises gained a stronger position. Theaudit firms are faced with the challenge to better meet the clients need and todemonstrate the value of audit now when it is optional. In coherence with thisclient focus it is endorsed to implement a value-based pricing that primarilyconsiders the client?s value and willingness to pay. The value of audit andaccounting services to small sized enterprises is not yet fully investigated, whyit is difficult to implement a value-based strategy.Aim: The aim of this study is to investigate the value of audit and accounting servicesto the small sized enterprises through the study of which attributes theseservices consist of and which priority the small sized enterprises attach to thedifferent attributes.

Water is an essential factor for both people and animals, and access to water is therefore of great importance. The water access also largely determines the availability of food for people and feed for animals. The aim of this study was to survey the affect of water access on milk production from dairy animals. The study included nineteen farm visits that were made in the Nyando district in Kenya between February and Mars 2011. Farm visits included interviews with questions about for example number of dairy animals, milk production, water access, feed and water routines.

Auditing demands knowledge in many diverse areas. To be able to provide all this knowledge it is necessary for the auditor to have access to persons with special skills. Through these contacts the auditor builds up a business network that brings support in the daily work. Our purpose with this study is to find out how auditor?s network in big auditing firms is organized and to show how they use their network.

The purpose of this thesis is to investigate what functions the public library has for parents of small children. If and how they make use of the library and what their opinion is about it. The research questions are: Which functions does the public library have for parents of small children? How do parents of small children use the library and what opinion do they have about it? Which factors have an impact on the parents of small children and how do they influence their use of and opinion about the public library and the functions of the library? The theoretical approach is based on Henrik Jochumsen and Casper Hvenegaard Rasmussen?s model of the social room and the lifestyles and Marianne Andersson and Dorte Skot-Hansen?s model of the public library?s functions. To answer our research questions we have made seven qualitative interviews with parents of small children.

The Smart Grid technology has during the last decade been established as a way to create a greater flexibility on the electricity grid that will be needed as the development moves towards an increased share of renewable primary energy sources in the electricity production. One part of the Smart Grid technology is the ability to shift loads in time, to adapt to either price or emissions, known as Demand Response. This project, which was conducted at KTH in collaboration with the consulting corporation Capgemini, examines the economic, environmental and social aspects of the Demand Response technology. In the project, three household products are used in a model that derives the potential savings in costs and emissions of CO2e. The results show that the actual savings measured in SEK are small, but that the savings measured in percent can be as high as 20 percent. Reduction of CO2e emissions is slightly lower.

This examination work is performed at the institution of industrial economy and production at Jonkoping technical university, for JELD-WEN Door Solutions plant in Forserum.Today the focus in the company is on to reduce their inventories binding of capitals as well as inventory of products and that includes to get a good control of the supply and handling of material which is of great importance.JELD-WEN Door Solutions is one of the worlds leading producers of windows and doors and the head-office is located in Oregon, USA.A great number of wooden doors are manufactured by the company in varying of constructions, classifications and performance.The production of the plant in Forserum has a project- and customer focus manufacturing where only internal doors are produced. The overall market they are concentrated on is to different institution such as schools, hospitals etc.The purpose of this work is to investigate possibilities to improvement of material- and production control at JELD-WEN. The report will handle the master production schedule to and from the production divisions within manufacturing industry. Focus will be on the way for information- and material flows from arrival, transport within the company and further on to customers.Further a map of the flow was performed which gave a clearer picture of the connection between the flow of information- and material for the manufacturing process. On the basis of the mapping of the flow, the group discovered that the flow of material had some improvement potential.

Konkurrensen i tillverkningsfo?retag o?kar sta?ndigt och detta medfo?r att det sta?lls ha?rda krav pa? produktkvalitet och fo?rma?gan att leverera produkter i tid. Fo?r att fo?retag ska kunna na? upp till dessa ma?l kra?vs utveckling och sta?ndiga fo?rba?ttringar i takt med den va?xande marknaden. Detta uppna?s pa? olika sa?tt men ett vanligt sa?tt a?r att arbeta med fo?rba?ttringsmetodiker.

This study was conducted at Glimek AB, a company that has chosen to decentralize its central storage unit in order to increase production efficiencies. The purpose of the study was to identify the problems in the production cycle that lead to the decision to decentralize the central storage unit, as well as identifying what the decentralization entails. The effects of the decentralization have not been analyzed in the study, and consequently neither financial nor production disadvantages have been considered.Appropriate questions were formulated based on the chosen underlying theories, and were asked to selected individuals with relevant knowledge. The study is based on the information that was gathered from interviews with management as well as staff within the company. In addition, supporting information such as flowcharts, drawings, orders and decision support documents were supplied by the company.

Background: Exercise dependence is a behavior where some people get very strong feelings for their training. This dependency becomes a problem when it affects individuals? life in a negative way. Individuals with low self-esteem have been found to have an increased risk for exercise dependence. Self-estem is associated with Self-compassion, which is to have compassion with oneself in pain and difficult periods.

Due to increasing product availability and higher demands on fast deliveries, the competition between companies is growing. To be able to satisfy the customers? requests an efficient logistics system with short throughput time is required. By using tools associated with Lean production companies are able to make great improvements in their manufacturing systems and reduce lead times to satisfy customer demands.There are two classifications associated with manufacturing, high variety and low volume (HVLV) and low volume and high variety (LVHV). The general belief is that the concept of Lean production is difficult to implement in a production environment with high variety and low volume due to the concept being adapted to mass production.

Syfte och frågeställningar: Syftet med studien var att undersöka om ortorexi enligt studiens definition förekommer bland gymnasieelever i årskurs tre. Frågeställningar: 1. Uppvisar gymnasieeleverna en kostfixering enligt ORTO-15? 2. Uppvisar gymnasieeleverna ett träningsberoende enligt Exercise Dependence Scale-21? 3. Uppvisar gymnasieeleverna ett ortorektiskt beteende enligt studiens definition? Metod: Detta är en kvantitativ studie med enkät som insamlingsmetod. Totalt åtta randomiserat utvalda kommunala gymnasieskolor inom Stockholms kommun deltog. Två olika tester användes; ett om kostfixering (ORTO-15) och ett om träningsberoende (Exercise Dependence Scale-21). Krav för att delta var att eleven är född 1996 eller tidigare. Totalt delades 234 enkäter ut, 226 var korrekt ifyllda och användes i studien. Det interna bortfallet var alltså åtta enkäter (3 %).Resultat: 23 % av deltagarna uppvisar en kostfixering enligt ORTO-15 (35 poäng eller mindre), varav 18 % män och 82 % kvinnor. 66 % av gymnasieeleverna uppvisar tendenser till träningsberoende, medan 2 % klassificeras (varav alla var män) som träningsberoende enligt Exercise Dependence Scale-21. Totalt klassificerades tre män (1,3 %) som ortorektiska.Slutsats: Ortorexi, enligt studiens definition, förekommer hos gymnasieelever, men endast i en väldigt liten del av den studerade gruppen (1,3 %), och endast bland män. Resultaten för träningsberoende enligt Excercise Dependence Scale-21var liknande (2 %, endast män), men en betydligt större del (66 %) uppvisade tendenser till träningsberoende. Nästan en av fyra (23 %) har en kostfixering enligt ORTO-15 testet..

Forestry and reindeer husbandry are entitled to use the same land for their operations. For this reason, conflicts occasionally arise between them. Soil scarification is a forestry operation which has a negative effect on the occurrence of reindeer lichen. Reindeer lichens are of crucial importance to reindeers and reindeer husbandry, especially in the winter when reindeers primarily feed on different lichen species (Cladina spp. and Cetraria spp.).

Half of Sweden?s 140 000-150 000 sows are culled and replaced by 75 000 gilts annually. Culling of old sows is necessary and allows new breeding material to enter the herd. However, many of the culled sows are young, and have not yet become profitable at the time for culling. Therefore, it is an important question for the pig industry, how to raise gilts to sows with a high and sustainable production level.

Organisms relevant for nature conservation dont follow administrative borders. Because of this there is a need for a landscape perspective within conservation and planning, and a need for the species of interest to have legal protection. Network analysis adapted for ecological purposes has grown to become a powerful tool for studying and communicating the relationships between species dispersion and access to habitat. In this study the following question is posed: How is the Osmoderma eremita and the Pernis apivorus dispersal possibilities in the small scale cultivated landscape of Borås affected by exploitation in respect to a) dispersal ability, b) habitat quality, c) position of habitat patches in a network? The analysis were based on municipal and regional nature conservation data, which in due to confidentiality is not accounted for in the report by maps, coordinates, etc.

This thesis project focuses on the need for better tools for analyzing competition for forest fuels in Sweden, in particular how policy measures may influence the market and involved actors in different regions of Sweden. Raw materials from the forest have for long constituted important inputs in the Swedish forest industry. Today some of these raw materials are increasingly used as inputs also in bioenergy production, largely driven by bioenergy promoting policies, and there are signs of increased competition for forest fuels which may have various and uncertain effects on the industries in question. The thesis project explores the possibilities to adapt previously used forest sector equilibrium models into a new model suitable for analysis of Swedish forest fuel markets, called the Swedish Forest Sector Trade Model (SFSTM). The approach takes into account regional differences in supply and demand for 23 types of products produced and/or used by eight types of producers, plus consumers, in five different regions (four Swedish and one international).