Final assignment for Bachelor Degree in Business Administration,Mid Sweden University in ÖstersundSpring term 2008Title: Abolishment of statutory audit ? a qualitative research on banks attitude when credit rating small businessesAuthor: Rima Harouki, Carina HoffmannSupervisor: Anna-Maria JanssonBackground & problem: In Sweden the statutory audit has been mandatory for every corporation since 1983. With the membership in European Union it became possible to allow exception from statutory audit for small businesses, according to the fourth commission of EG. Today, in the European Union, there are few countries that still have statutory audit for smaller businesses, Sweden is one of them. There are discussions about whether Sweden should follow the trend of abolishment and an analysis management by the justice of the Supreme Court Bo Svensson was recently presented, which ended in the conclusion that statutory audit ought to be abolished.

Fuel pellets are in Sweden mainly produced from sawdust and cutter shavings. Before the pelletising process the raw material is dried to attain consistent moisture content and ground up in a hammer mill. In the densification process (pelletising) the ground material is forced through holes in a rotating die. This heats up the wood particles which cause them to soften and self bond. After the process the pellets are cooled, sieved and bagged. The milling process creates a wide range of particle sizes.

Background and problem:Theory and literature in the field of board recruitment are limited. The theory and literature that existed focused primarily on the recruitment of senior management and CEO. It was identified that no one had examined the factors that influence the recruitment of board members. The underlying factors might cause the board recruitment is not done from a purely efficiency perspective and therefore it is of interest to be examined.Purpose:The purpose of this thesis is to examine and give an insight into the underlying factors affecting the choice of new directors in large Swedish companies.Method:The thesis has had a deductive approach and been based on existing theory and literature to explain the factors that affect board recruitment. The study was quantitative and the sample consisted of all the major Swedish listed companies.Results and conclusions:The survey indicated that board members ethnicity and number of other board assignments were factors that influenced the board recruitment.

Transfer pricing has attracted considerable interest among tax authorities in recent years. One of the reasons for this is that various countries have now begun to protect their own tax bases to a greater extent than they did in the past. Sweden has introduced a law on the documentation on the grounds that the tax office to review the pricing of transactions that occur within multinational corporations. The purpose of the law is that companies should apply a transfer pricing that meet arm's length principle, which means that internal pricing reflects market prices. The EU Commission has, together with the EU member states formed a Forum, the EU Joint Transfer Pricing Forum (JTPF), since cross-border trade within groups constitute a threat to the internal market. The Forum has drawn up a code of conduct which includes a model of documentation.

The objective of this thesis is to explore opportunities to enhance the phosphorus use efficiencyof inorganic fertilizers in crop production, with techniques available today and in thefuture. Phosphorus is a finite resource of declining quality; therefore a phosphorus use efficiencyin crop production of only 15-30 % is unacceptable. The main reason for low efficiencyis the retention by Ca and Mg in calcareous soils and Fe and Al in non-calcareoussoils. Due to the low mobility of phosphorus, plant uptake is mainly dependent on root growthrather than diffusion. Therefore, measurements need to be taken that benefit contact betweenroot and fertilizer, before fertilizer phosphorus becomes unavailable to the plant.

The equine hoof is often manipulated in purpose to achieve a better stride or to reduce the weight on damaged tissue. The living tissue in the hoof can?t store energy as glycogen and is therefore depending on a continuous supply of glucose for its energy production. The purpose of the study was to determine if wedging (i.e. elevating) the heel could influence the hooves glucose and lactate consumption/production. Five standardbred horses were trained to trot on a treadmill without getting physical or mentally tired.

This report focuses on the upper slit. The upper slit is located between the impeller andthe drive unit. The slit design depends on pump type and application. However it isuncertain why the design varies, The purpose of this report is to clarify why the designvaries and to recommend an improved slit design.A research has been done; information was gathered from interviews, but also fromsearching of databases and studies of drawings, reports and documents. The originalpurpose of the slit was to prevent twining around the driveshaft, and prevent dirt fromentering the cooling system.

Several cities have implemented various projects to improve traffic safety in city centers.During 1970s and 1980s the city centers changed as the suburbs grew and large shopping centers were located outside the center. At the same time, several projects were initiated with construction of pedestrian streets and restriction of traffic in the center. In year 1994,shared-used areas were introduced in Sweden and these areas are often used in center environments.In Sweden, municipalities are responsible for integrating security in public places and in comprehensive plans and detailed development plans. The National Board of Housing,Building and Planning is the authority for administrating planning issues and develop general guidance about planning. Traffic is one of their key issues, although today there are no concrete guidelines from the National Board of Housing, Building and Planningfor the design of traffic safety in city centers.Traffic safety in city centers affects many people because the city center is a public place.It is therefore important that there are current guidelines available that are helpful for changes and improvements in traffic safety in the city center.The purpose of this report is to formulate guidelines for planning city centers from a traffic safety perspective.

This thesis describes the work process and the results for the development of a newkind of ergonomic cleaning mop, ranging from basic concept to a virtually productionready digital prototype. The project was made in cooperation with, Ömer Altun, whowas also the project supervisor, and whose plan it is to launch this new product onthe market in a foreseeable future. The mop is meant to be used by both professionalcleaning staff and ordinary home users. What makes this product unique is that it hasa movable center piece that simplifies the cleaning under low furniture.The work began with the establishment of a product requirements specification andlater a study of similar products and existing functional models was conducted. Afterthese surveys the work began with refining the existing concepts in order to makethem more complete.

The aim of this thesis is to analyze the media discussions of the rape in Bjästa 2009 and to reveal how stereotypical illusions of ethnicity, religion and gender affect how media understands and defines violence. The rape in Bjästa occurred in a ?Swedish context? but has been defined as honor related in other arenas outside media. This discussion occurred because the whole village turned against the woman that was raped and supported the perpetrator? a phenomena that speaks against the idea of an equal society and a behavior that is usually understood as honor related and something that the ?others? do.

Many children and adolescents up to the age eighteen come from other countries alone to Sweden to seek asylum. Sweden receives many unaccompanied children and the number of unaccompanied children is increasing every year. There are various reasons to why the unaccompanied children flee their homeland to come to Sweden. Many of the unaccompanied children come from countries such as Somalia, Afghanistan and Eritrea. The unaccompanied children?s families choose to send their children to Sweden to protect them from armed conflict and other social or political unrest going on in their homeland. This essay aims to explore how the integration of the newly arrived unaccompanied children works in schools.

Swedish listed property companies report their investment properties under the standard IAS 40 that gives the opportunity to value investment properties to either historical cost or to fair value model. One problem with the fair value model is that there is no observable market price since the real estate market is far from complete which means that the price of the asset is hard to determine because of the limited information.IAS 40 gives companies the opportunity to choose between internal or external valuation and this study aims to show how the property companies? values appeared between the years 2007-2011. From the result we will study if there could be a difference in the outcome depending on if the company chose either internal or external valuation.To investigate this we observe all Swedish real estate companies listed on OMX Nordic Stockholm and their financial reports during this period of time and complement this information by interviewing people working with these matters in the property companies. The methodology for the study is therefore partly quantitative and partly qualitative since we collect data both from financial reports and from interviews.

Abstract                ?Due diligence - A resource demanding process?Date:                     June 8th 2012Level:                    Master thesis in business economics, 15 ECTSInstitution:           School of Sustainable development of society and technology, Mälardalen UniversityAuthors:                Erdinc Kirik                                  Pär Matsson                               11th January 1987                      31th May 1985Title:                      Due diligence - A resource demanding processTutor:                     Staffan BoströmKeywords:             Due diligence, the acquisition process, acquisitions, business valuationResearchquestions:              What are the main factors that Bank X, Nordea and Almi is focused on an examination of a due diligence for an acquisition, focusing on private limited companies?Does the approach between the various banks and Almi differ?Purpose:                The purpose of this paper is to create a checklist for private limited companies to use in the context of application for fundingMethod:                 The study was based on a qualitative study, based on primary data in terms of interviews in the subject of due diligence. Secondary data used in the study consisted of relevant literature and scientific articles.Conclusion:            The study showed that the respondents in general focuses on the same areas within Due diligence. The most important point which the respondents agreed on was profitability and repayment capacity. In overall, all elements in a Due diligence process that has an impact on profitability is important to examine.

Att ta fram en ny bilmodell är ett tidskrävande och omfattande arbete där många olika kunskapsområden måste samspela. En del i utvecklingsprocessen som får allt större betydelse är designarbetet. Om bilens utförande och design inte tilltalar konsumenterna innebär detta låga försäljningssiffror och därmed förlorade intäkter för företaget.Det huvudsakliga syftet med detta arbete är att grundligt undersöka om och hur CAD-programmet Catia V5 med modulen Imagine & Shape (IMA) skulle kunna användas på Volvo Car Corporations designavdelning (PVS). Syftet är också att granska vad en implementering av Catia V5 med IMA-modulen skulle innebära för produktutvecklingsprocessen, samt att undersöka vilka som skulle kunna använda sig av programmet. För att undersöka hur Catia V5:s IMA-modul skulle kunna fungera på PVS har vi i samarbete med designstuderande Pontus Ny modellerat en konceptbil, komplett med exteriör, instrumentpanel, mittkonsol, ratt, stolar, baksäte, fälgar och hjul.

AimThe aim of this study has been to inquire into how the Swedish Golf Federation can make their implementation organization more efficient. The intention with the essay has also been to conclude with a proposal for organization structure for the Swedish Golf Federation. The questions of issue have been: How does today?s implementation organization look like? At which level and within which areas do the interviewees consider that the major problems are found today? How do the interviewees consider that the implementation organization should look like?MethodThrough a strategic selection in cooperation with the assigner the Swedish Golf Federation 15 interviewees have been chosen. The data collection has been executed in form of semi structured interviews.ResultsToday?s organization for implementation consists of one central function in Golfens hus with approximately 75 salaried employees, 21 district federations and 485 clubs.