Syftet med denna uppsats är att undersöka om revisionsplikten för små och mikro AB bör finnas kvar eller inte. Inom den Europeiska Unionen (EU) är det endast Sverige och Malta som i nuläget har plikten kvar fullt ut. För att få en uppfattning om vad debatten handlar om har vi i första hand studerat aktuella artiklar. Vi har även använt oss av två olika forskarrapporter inom området och litteratur. Åsikter i debatten har vi även tagit del av genom sju stycken olika intervjuer med anställda hos banker, Skatteverket, revisionsbyråer och ägare i små och mikro AB.

The first four AP-funds have a well-diversified Swedish portfolio, which is managed in similar way as the largest Swedish bank funds. Up until today, there has not been any comparable study that focuses specifically on this part of the AP-funds. Our aim is two-folded; First we will look at how well the AP-funds have managed their Swedish assets compared with Swedish funds of the four largest banks in Sweden during 2002-2006. This will be done by looking at some important key ratios and both absolute and active return. Secondly we will present a descriptive analysis of the management structure within the respective organisations, to be able to draw conclusions regarding the possible deviations in investment return.

Syftet med detta examensarbete är att få en bild av hur eleverna ser på motivationen under matematiklektionerna, samt om eleverna upplever någon skillnad mellan låg- och mellanstadiet i matematikundervisningen vad gäller motivationen.I bakgrunden presenteras motivation utifrån några olika definitioner. Olika begrepp inom motivation så som inre och yttre motivation, prestationsmotivation och flow beskrivs samt att tre olika teorier belyses.Studien är gjord i Kalmar och sammanlagt har 23 elever intervjuats, 11 elever från årskurs 3 och 12 elever från årskurs 6.Resultatet visar på att det är olika faktorer som inverkar på elevernas motivation men att det framförallt är elevernas inre motivation som påverkar. För att eleverna ska uppleva matematiken mer motiverande krävs dock att det används mer praktiska uppgifter så som spel och lekar i undervisningen. De elever som medverkade i undersökningen upplevde att matematiken är mer motiverande på mellanstadiet då uppgifterna är mer utmanande och eleverna ser en användning av matematiken i det vardagliga livet..

This work studied the information flow and information handling among different parties. The study focused on how educational materials on national tests from The Swedish National Agency for Education is managed by school principals and teachers and how the information is passed on to students. The data material was based on observations and interviews at two different high schools. Six teachers and their classes and principals participated in the study. The Agency was also interviewed.

Dagvatten kallas det regn- och smältvatten som rinner av från hårdgjorda ytor i stadsmiljön. Detta vatten för ofta med sig stora mängder av föroreningar som tungmetaller, näringsämnen och oljerelaterade ämnen, vilka kan göra stor skada om de når recipienter. För att rena dagvattnet och därmed minska föroreningsbelastningen byggs det allt fler öppna dagvattensystem som t.ex. våtmarker och dammar. Studier har visat att dessa system har hög reningseffekt och dessutom är de kostnadseffektiva.

Climate changing is a growing problem for many countries and communities over the world. The cities has a huge work to deal with in their reforcements of their cities to be resilient ones. This thesis makes an effort to investigate and illuminate some of the problem the cities has to solve related to flooding, hazards, erosions, rising sea levels and crotches. This thesis will help to find solutions that international and national efforts has produced and handed out to each other. A lot of communities are charing their excellent tools that works for them.

Since July 2005 the major companies listed on the Swedish stock exchanges are required to apply the Swedish Code of Corporate Governance. The code states that companies shall have a nomination committee responsible for nominating new board candidates and seek to obtain gender equality in the Board of Directors. This paper examines the trend of board as well as nomination committee composition among Sweden's 60 largest publicly traded companies between 2005 and 2008. Our overall finding is that neither the board nor the nomination committee composition has changed to a notable extent during the period and that the share of newly appointed female board members has actually decreased. However, the trends vary between different sectors.

FlexRay is a new communication protocol which is fast, reliable and flexible and therefore can meet the increasing demands on data communication in the vehicle industry. The protocol is developed by an industrial consortium containing among  others BMW, Daimler Chrysler, Motorola and Phillips. Today (May 2009) Hägglunds is using CAN for data transmission in their systems. CAN is getting obsolete and has difficulties in coping with the increasing flow of communication. In this report FlexRay and its communication capacity is studied.

This paper describes the development of a simulation model for the ambulance flow in the Västra Götalands-region of Sweden, and an analysis tool for the output of the simulation model. The aim of the simulation model was to be able to evaluate the outcome from changes in the ambulance operations, such as a reorganization of ambulances or an increase in intensity of the ambulance calls. This evaluation is meant to serve as decision support for the strategic planning of the ambulance operations. The analysis tool was developed to visualize the abundant geographical data produced by the simulation model in a meaningful way. The simulation model was validated against historical data which showed that the dispatch time for the highest prioritized ambulance calls corresponds well with historical data.

Abstract The development towards an international accounting standard implies that Swedish groups of companies that are not quoted on the stock exchange can use a parent company perspective or an entity perspective while making their group accounting. The purpose of this study is to describe and explain the motives behind the groups of companies choice of perspective and to show how these motives agrees with the effect it has on the profit and loss account and on the balance sheet.The study includes four fictitious groups of companies based on real groups of companies. Every group of companies includes 1-3 subsidiary companies, where at least one is owned by the parent company with 51-70 %. Some assumptions were made before the consolidation.Relevant key numbers have been calculated according to both perspectives and then compared. A total of three semi structured interviews have been carried out two with representatives for the real groups of companies and one with a chartered accountant.

This paper is the result of a case study conducted at Uppåkra Mekaniska AB during the spring of 2006. The task that was presented by Uppåkra was to develop a basis for a decision for the planning activities at the company, so that in the future they can create lot-sizes which are based upon a total cost perspective. Total cost in regards to lot-sizing is defined as the sum of the administrative reordering costs and warehousing cost per stock keeping unit.To collect data a series of interviews and observations were conducted. This data was then used during the lot-sizing simulation and analysis. The 15 units that the simulation was conducted on were grouped into three item classes depending how many different machine setups they required during the production process.

This thesis has the overall objective to develop the optimum sealing system between the retarder and transmission. Today, there is a pressure-relief and two radial seals separation between the retarder and transmission. It has been found that carbon residue formation may occur between retarder axle and seal lips with, in some cases, leakage as a result.We have in this thesis tried to explain the phenomenon of carbon residue, how it is formed and why it can be seen just on the seals? A rig test was conducted where we show how friction, speed, transmission temperature and mitigation phases of the retarder affects temperatures in the sealing environment. Factors affecting the coke structure are reported, together with proposals for measures that provide a mitigating seal environment.

Contemporary libraries face challenges in transforming their organization to meet the digitalized society. To develop the process of digitization of literature is a natural way for libraries to go when they already have more visitors online than physically. Since the demand for digital material is so sought after, we feel challenged to address the challenges of the Internet as an emerging functional medium for distributing knowledge. These developments will be able to significantly modify the nature of literature as well as the existing system of quality assurance. In this study, we explored and analyzed a digitization project at a research library.

The purpose of this thesis was to investigate whether accounting quality is a priced factor by investors. The event studied is the release of year-end result and the release of the annual report. To assess accounting quality a sample of 30 companies listed on the Stockholm Stock Exchange during 2003 to 2007 are studied. We assess accounting quality by the absolute size of discretionary accruals using the modified Jones model developed by Dechow et al. (1995).

The valuation of an asset is one of the most important thing with accounting, though one of the most difficult thing as well. However, in deciding useful service life for an intangible asset and property, plant and equipment, there are quite a margin for the companies, which creates a difference between companies and industries. When computing the value of the inventories there are a few possibilities available for the companies, which also can generate differencesbetween companies and industries. Although these differences can occur, there might be some similarities in the companies? estimates.