Background: An accountant is supposed to secure that the information from a company is true and fair. Recently consulting, or giving advice, has grown to be a major part of an accountants daily work particularly in smaller companies which may have insufficient financial competence themselves. This means that an accountant occupies two parts, as an independent reviewer and as an initiated advisor, which have caused controversy. Purpose: The purpose is to outline and explain how the accountants and audit customers regard an eventual discrepancy between performing the audit and consulting, and to give suggestions how to manage this. The purpose is also to define what customers perceive as quality in consulting an auditor.

During the autumn of 2008 I obtained office experience by working at the local government of Örnsköldsvik. I started working on the district green plan of the green structure and that led to the work of this exam paper. The purpose of this exam paper has been to define some standpoints for the green structure of the local government district of Örnsköldsvik. I have used both a larger and a smaller scale to obtain a wide a perspective as possible of the green structure. The larger scale gives an overall view of the whole municipality while the smaller scale is found in the study of the two local areas Centrum and Domsjö. For the local government planning to be able to obtain an agreeable level of verdure to the residents it is necessary that the green structure is brought up on the agenda.

Bankruptcy is a problem for the society in form of high costs for including suppliers, customers, employees, investors, banks, insurance companies etc. The purpose of this study is to confirm or dismiss a bankruptcy prediction model that has been developed in a previous Swedish study, in order to predict bankruptcy with help of specific key figures. The model has only been tested in a larger perspective where the population consisted of all small firms in Sweden, in this study the model´s reliability is tested by that it instead been applied to a minor perspective, where the population only includes Stockholm. With a quantitative approach of 12 different key figures from a total of 60 Swedish smaller registered companies in Stockholm between the years 2005-2007, has been studied. The companies are divided into two groups, companies with good financial health and companies that have ended up in bankruptcy.The results shows that the model is applicable in a smaller population, but some of the key figures do not generate essential or any type of information about bankruptcy, but the majority of the key figures in the model did.

We were commissioned by Bulten Stainless AB to identify and analyze their customer order flow. Because the company had problems with delays in the production and deliveries to the customer, the task also included investigation of how the company work with prevention and management of delays. The purpose of the project also included to identify critical factors for effective order flow in smaller workshop companies.The information about the flow and how the work takes place within the company were collected through observations on the company and interviews with the staff. This information was used to draw maps over the customer order flow and to write a description of the current situation within the company. Both strengths and weaknesses of the companies work could be identified through analysis of the present situation.

Background for the research problems: Small companies are very important for the economic stability and development, something which the economic crises in recent years have underlined. Therefore it?s important to minimize administrative costs for smaller companies and also in other ways facilitate their further development. For these reasons accounting has been simplified and auditing abolished for smaller companies in many countries. In Sweden auditing for small companies was abolished nearly three years ago.

The municipality of Falkenberg is a result of a unification of several smaller municipalities in 1971, each one with a small library. This left Falkenberg with an unusual large amount of smaller branch libraries. The object of this thesis is to describe and try to understand the political conflicts that have erupted during the period 1971-1994. Through a case study containing press clippings from the local newspaper, different reports, political meeting protocols, a historical background of the library and a study of library specific norms and regulations I can create an image of the heated debate. The participants in this debate can be divided into politicians and civil servants and the conflict circles round the fact that from an economical perspective, there is not enough budget to keep all the small, local libraries.

Background for the research problems: Small companies are very important for the economic stability and development, something which the economic crises in recent years have underlined. Therefore it?s important to minimize administrative costs for smaller companies and also in other ways facilitate their further development. For these reasons accounting has been simplified and auditing abolished for smaller companies in many countries. In Sweden auditing for small companies was abolished nearly three years ago.

This thesis purpose was to contribute to knowledge which could explain the driving forces behind Corporate Social Responsibility in corporate Sweden and their strategic impact from a management perspective. The method used to archive this research was a qualitative interpretative study conducted by interviews. The thesis is based on descriptive theories of drivers for CSR, concepts of strategy and CSR and normative/instrumental theories suggesting a strategic approach to CSR and stakeholder management. The empirical study is based on interviews with Swedish business managers in a strategic board position as well as consultants working with CSR strategies, supported with internet information from companies? webpage.

Business development is to bring forth the entirecompany and through effective, market renewalprocesses to create sustainable profitability.1 This mightbe difficult, especially for smaller companies who lackthe experience and also tools to make correct forecast.2The purpose of my thesis is to investigate andexplain how a small business can remain flexible andcreate products in new markets by making the brandappealing and credible.In my thesis I have investigated how a company canextract benefit from its brand and identify the benefitswhich are the most unattended in a new market. Bydoing so, the company can systematically developconcepts for new business opportunities. I hopethat my thesis may provide tools and ease businessdevelopment process for smaller businesses.The purpous of my thesis I have studied theories ofbusiness development, brand and brand extension. Inthese theories I have used existing methods and I havecreated my own methods of business development.Through this thesis I have worked with AvelutionAB (a small that produce products for recoveryand comfort). I tested the theory and methods withAvelution which has resulted in a business developmentstrategy as well as two concepts that show howAvelution in the future might develop its business basedon the benefits Avelution and its products create..

The thesis demonstrates a low-cost, low-bandwidth and low-resolution Analog-to- Digital Converter(ADC) in 0.35 um CMOS Process. A second-order Sigma-Delta modulator is used as the basis of the A/D Converter. A Semi-Uniform quantizer is used with the modulator to take advantage of input distributions that are dominated by smaller-amplitude signals e.g. Audio, Voice and Image-sensor signals. A Single-bit feedback topology is used with a multi-bit quantizer in the modulator.

This bachelor?s degree thesis was conducted in mechanical engineering at Halmstad University during spring semester 2010 in close collaboration with the company Gremo AB, located in Ätran, Sweden. Gremo AB produces, developes and sales forest machines in both Sweden and on the international market.Gremo AB belongs to one of the market leaders in forest industry, especially with their forwarder. In order to become a market leader even with their harvester, the company decided to change the harvester to have a swivel and a leveling driver cabin.The aim with this bachelor?s degree thesis was to develop a design concept for the harvester driver cabin, which Gremo AB can apply on the new harvester.

The requirement on audit was introduced when ownership was separated from management. The situation that arouse was that not only the owners, but also the stakeholders, required information about the company?s financial position. On this basis the audit would contribute to quality assurance of the financial information. One of the auditor's functions is to assess an ongoing stakeholder opinion.

Contemporary society focuses heavily on the individual and this is also characterized by an individual thinking that many people contribute to. This is furthermore shared in the field of entrepreneur research studies where a profound deal of time has been focused on the personal qualities of specific entrepreneurs. However, in modern settings today many corporations originate in a team-based structure, which therefore leads towards a different approach rather than examining exclusively on individuality. Previous research shows that entrepreneurial teams are establishing and growing at a steady pace, yet studies within this field has not developed in an extensive fashion. Entrepreneurial teams can be defined as a group of people who share a common goal, usually consisting of two or more individuals who commenced a foundation from the early stages of that specific firm and who originated an initial idea.

This bachelor?s degree thesis was conducted in mechanical engineering at Halmstad University during spring semester 2010 in close collaboration with the company Gremo AB, located in Ätran, Sweden. Gremo AB produces, developes and sales forest machines in both Sweden and on the international market.Gremo AB belongs to one of the market leaders in forest industry, especially with their forwarder. In order to become a market leader even with their harvester, the company decided to change the harvester to have a swivel and a leveling driver cabin.The aim with this bachelor?s degree thesis was to develop a design concept for the harvester driver cabin, which Gremo AB can apply on the new harvester.

Today?s forest managers implement a large number of methods to increase the amount of dead wood in Swedish forests. They use everything from high cutting of trees to girdling trees and burning forests. However, implementation of these measures without proper knowledge of their consequences is a common problem. This study has been performed to increase knowledge about two of these measures, girdling and high cutting, and how these actions affect the number of wood-living insects living on dead trees.