Ever since Sweden joined EU on the 1st of January 1995 the auditing is regulated not only by our Swedish laws but also by EG:s directives. In the fourth directive the member states are given a possibility to dispense small companies from the duty to audit the accounts. It is up to every member state to decide whether they want to dispense the small companies or not and today Sweden is one of few member states who does not.The purpose of this essay was to describe how lenders and Skatteverket will act in case of a dispensation for small companies from the duty to audit the accounts. The study has been carried out by interviewing four lenders and Skatteverket.The study shows that the lenders and Skatteverkets acting in case of a dispensation for small companies from the duty to audit the accounts will part from each others. While the lenders stand before a big change Skatteverkets work will be next to unaltered.Half the lenders think that they will continue to demand that the companies? accounts be audited.

Ever since Sweden joined EU on the 1st of January 1995 the auditing is regulated not only by our Swedish laws but also by EG:s directives. In the fourth directive the member states are given a possibility to dispense small companies from the duty to audit the accounts. It is up to every member state to decide whether they want to dispense the small companies or not and today Sweden is one of few member states who does not. The purpose of this essay was to describe how lenders and Skatteverket will act in case of a dispensation for small companies from the duty to audit the accounts. The study has been carried out by interviewing four lenders and Skatteverket. The study shows that the lenders and Skatteverkets acting in case of a dispensation for small companies from the duty to audit the accounts will part from each others. While the lenders stand before a big change Skatteverkets work will be next to unaltered. Half the lenders think that they will continue to demand that the companies? accounts be audited.

Syftet med studien var att undersöka självförtroende och kroppsbild hos datorspelare, styrketränare och en kontrollgrupp. En webbenkät med manliga medlemmar på dator- och idrottsrelaterade internetforum genomfördes. Kontrollgruppen var medlemmar på dessa forum som varken styrketränade eller spelade datorspel. Skalorna Social physique anxiety scale, Rosenberg self-esteem scale och Drive for muscularity scale administrerades. Resultatet visar att grupperna inte var signifikant skilda åt gällande social fysisk ångest eller självförtroende.

In June 2006 the Swedish government decided that the use of energy in buildings should be reduced by 20 percent until 2020, compared to the level of energy used in 1995. To contribute to this goal, the real estate company ?Eskilstuna Kommunfastigheter AB?, set up own goals for their buildings. In 2009, the goal for schools was to have a maximum energy use of 118 kWh/m2year for heating and hot water.The school ?Hållsta skola?, just south of Eskilstuna, exceeds the limit since it used 270 kWh in 2008.

AbstractTitle: Relevant factors that affect three small and midsize enterprises during an ERP-system implementationAuthors: Fredrik Dreimanis and Thomas JylhäTutor: Peter EkmanKeywords: ERP, implementation, SMEProblem: Which factors has relevance for small and midsize enterprises during an ERP-system implementation?Purpose: The purpose with this essay is to describe and analyze what distinguishes an implementation for small and midsize enterprises.Methodology:The authors have answered the problem with help of theories and articles within the subject of IT and economics and five interviews with companies in different areas of business.Theoretical framework:The most difficult part with adapting a new ERP- system is the implementation phase. (Muscatello et al. 2003) The reason is that the standardization and changing of business processes is a common occurrence during an implementation. (Gattiker and Goodhue.

This study aims to investigate how federations manage to balance the economies of scale through collaboration and autonomy. This is done through a case study on Länsförsäkringar. The lack of modern research on federations makes the federative structure an interesting field of study. Previous research has shown a general perception that an increased pressure on efficiency and economies of scale creates a stronger common unit that eventually creates an imbalance in the federation. It is therefore interesting to look at the balance, which exists between the member units and the common unit of a federation.

This thesis project has focused on studying ÅF?s business concept Energy Collaboration, which is their way of selling energy efficiency services. Thereforeongoing projects have been analyzed. The purpose was to determine achieved energy efficiency, costs and profitability for the studied projects. It was concluded that the Energy Collaboration is a good way of selling energy efficiency services, since the customer takes no risk and energy savings of about 15-25 % can be achieved with simple measures.

The aim with this study was to investigate the effects a change of manufacturing process would have on the mechanical properties of drill bits made of a WC/Co composite used for stone cutting. The method used today is sintering, where the material is heated in a conventional sintering oven. The other method was microwave sintering, where the material is heated by radiation in the microwave region. Also an investigation of the manufacturing cost were made.The main difference between the two heating methods is that the conventional way is a rather slow process and the microwave method is very fast. The material is also heated homogeniously in the method with mirowaves, aposed to the case with the conventional sintering where the material is heated from the outside in.This makes the material harder and more wear resistent.

In everyday life we perform motor behaviours that have no apparent instrumental function. Are these correlated to sensation seeking and do they differ depending on what situations we are in? University students in Örebro (N=108), participated in the study. The participants were asked to fill out a double questionnaire containing the sensation seeking scale and another one for measuring non-productive motor behaviours. The non-productive motor behaviours were not correlated to the sensation seeking scale.

Syftet med föreliggande uppsats var att studera vilka motivationsfaktorer, passionsfaktorer samt vilken grad av självförtroende som uppvisas hos ungdomslandslagsspelare i fotboll. Vidare undersöktes samband mellan passion och självförtroende samt hur motivation var relaterat till passion och självförtroende. I studien deltog 288 manliga och kvinnliga fotbollspelare i åldrarna 15-17 år (M=16,02, Sd=1,06) från svenska ungdomslandslaget i fotboll. I studien användes Vealeys Sportconfidence Scale (VSS), Sport Motivation Scale (SMS) och The Passion Scale (PS). Resultatet visade att det fanns statistiska signifikanta samband mellan de tre variablerna passion, motivation och självförtroende.

Title: The auditor?s recommendations to small businesses in the choice of K2 and K3Authors: Christopher Dimovski and Dennis Carlsson Published: Spring 2014 Background: The background of this study is the introduction of the new K-regulations. For small businesses, there is a possibility to choose between the rule-based K2 and the principal-based K3. It becomes mandatory to apply the K-regulations from 2014. We want with this study understand and explain the significance of the auditor and its recommendations to small businesses in the choice between K2 and K3. Aim: The aim of this study is to describe how the auditor makes recommendations to small businesses in the choice between K2 and K3 and through that create an understanding of what influence the auditor have when it makes recommendations and at the end contribute to the building of models. Formulation of problem: How can we understand and explain the auditor?s recommendations to small businesses in the choice of K2 and K3?Methodology: We have used a qualitative method where we have interview eight auditors.

A bioslurry reactor was built for the bioremediation of TNT contaminated waste from the demilitarization industry. The field test was conducted at Vingåkersverken in Vingåker, Sweden, to see if results from laboratory studies could be repeated in a full scale reactor. The goal of the project was to optimize the reactor to such a degree that it could be used to handle the waste produced at Vingåkersverken and also that this technique could be applied for remediation of contaminated soils. Unfortunately the samples taken during the full scale field test were destroyed by the shipping company and no analysis was possible. A later attempt by the Biorex research group has also been unsuccessful to reduce the amount of TNT using the bioreactor.

I dagens samhälle blir kreativitet och nytänkande allt viktigare för företags överlevnad och konkurrenskraft. Därmed har även behovet av kreativa personer på arbetsplatsen ökat. Studiens syfte var att undersöka om kreativitet, genom Runcos ideational scale, kunde kopplas till något personlighetsdrag i Big Five samt till hur pass kreativt en person arbetar. Detta undersöktes genom en enkät med 66 frågor i 3 delar. Enkäten lämnades ut i både pappersform och som webenkät till ett stort antal företag.

2. SUMMARY A small garden exposed to a harsh coastal climate can be difficult to design. Limitations in space and in plant varieties increase the needs of an in-depth knowledge to achieve wanted goals. In this degree project the challenge has been to create a functional and position adapted garden for a very small beach house lot in Mölle, a little harbour village at the south coast of Kullaberg. ?Villa Malm?, is situated directly on the bedrock in a close settlement where the gardens, in most cases are very small and exposed to strong salty winds.

Syftet var att undersöka högkänslighet och stress hos studenter. Metoden var en kvantitativ jämförande studie mellan grupper (kvinnor och män). Undersökningen genomfördes genom en elektronisk enkät. Urvalet var ett tillfällighetsurval av kvinnor och män i åldrarna 19 ? 56 som studerade vid ett universitet, totalt 122 stycken deltagare, 31 män och 91 kvinnor.