In 1983 Sweden passed a law stating that all limited liability companies are to be included into a mandatory auditing system. According to the EEC, courts fourth amendment, each country has the right to decide whether to exclude a mandatory auditing system for smaller companies. Audit reports in Sweden are considered to be very important for the bank crediting system. Should this be eliminated, it would be more difficult for banks to trust an audit. The significance of calculated audits is questioned in regards to the banks accrediting system.

The purpose of this thesis is to examine and analyze the characteristics of the management control system private equity firms use to manage their portfolio companies. The thesis takes a share holder value perspective, and it is assumed that the goal of the management control system is to increase the shareholder value in the portfolio company. In a qualitative study two private equity firms and two portfolio companies, one for each private equity firm, were studied in detail. In total, nine in debt interviews were completed. The results from this study suggest that the characteristics of the control system are dependent on the surrounding context; the focus on shareholder value and the specific characteristics of the private equity industry shape the characteristics of the management control system.

Our modern swedish society is charactarized by peoples and cultures from all over the world. In this perspective I believe that young pupils of today need culture studies in school in order to understand themselves and further to recieve knowledge about different cultures, traditions and lifestyles. The present study is an attempt to investigate the potential of the ethnological culture analysis as a pedagogical method. The paper is divided into two sections; one in which I (a student teacher in swedish language training) have applied the culture analysis in a literary context. By using the culture analysis on Emily Brontë´s classic book Wuthering Heights I have tried to let typical elements from the Victorian era appear.

The main point in this diploma work lies to a beginning on analysis of the existingmodel of WoodEye scanner. The analysis aims to forming a view and understanding ofhow the scanner is designed and how it functions, and certain conditions around thescanner. On the basis of the result from the analysis and obvious criteria, has a numberconcept proposals been put forward. The concept proposals has then been evaluated andbeen compared with current concept, obvious criteria and compared to each other. Thebest proposal has then been developed far to a completed concept..

Compressed air is a low efficiency media, and is thus very expensive to produce. This thesis work began by mind mapping how to create savings on the compressed air system at Billerud Skärblacka AB. Certain issues have been chosen for further studies.In order to identify the consumption of compressed air at PM 8 and 9, several measurements were made. At PM 8 there were not found any pressure drop, only large pressure variations for short periods of time. The causes of these pressure variations were not established.

Since January 1st 2008, companies have the opportunity to become certified by the new common customs system Authorized Economic Operator (AEO). This opportunity is presented so that authorities together with operators are trusted to ensure that it is the correct cargo that gets transported. Attends Healthcare AB (Attends) has decided to implement this certification. To qualify there are a number of criteria that needs to be met. The aim of this thesis is to verify if Attends can meet the required criteria.

This report describes a comparative study of the change in grading system in the year of 1995 and the coming year of 2012. The objective is to analyze and compare the political debate from two Swedish parties, the Social democrats and the Moderates, from a number of the parties political periodicals. Futher the objective is to show, from the periodicals debate, what approach to knowledge the parties are presenting. The theoretical base of this study is rooted in the political background of grading system and in literature defining different theories about knowledge and approach to knowledge. The investigation is qualitative and the main research method is text analysis.The conclusions is that the parties overall stood their ground and kept their opinions throughout the two debates and the change in grade systems.

Today wireless transmission of data is becoming more and more popular and the need for faster transmission rates is increasing. Since the bandwidth is limited it is important to try to use it to the fullest. CDMA is a technology that allows multiple accesses on the same frequency and time thus making it very bandwidth efficient. The CDMA technology was first introduced in the second generation?s cellular systems but has since then been improved and is reused in today?s 3G systems as Wideband CDMA.

Web 2.0 represents the next generation of creating interactive applications on the Web. The purpose of this thesis was to develop a service tailored to Web 2.0 technology, where users can post ads for free. The platform is an advertising system specially designed for animals. Surveys and interviews have been done; the result is that today?s advertising services on the Internet are not interactive and user-friendly.The users have the possibility to adapt different part of the system to their needs, such as choice of themes.

This report is a result of a project that been conducted on System Andersson. System Andersson sells and develops MPS-systems for small and medium sized manufacturing companies. System Andersson are today located in the central parts of Jönköping and has about 20 employees. The goal for the project is to develop a new version of Andersson Qwick mps. The project has been divided into a number of smaller projects were the authors been part of the planning module project.

This report is about a thesis that is performed in and for SYSteam Engineering AB in Motala. The thesis work is divided into three parts, study of the market, programming and electronics. The study part consists of examining and comparing different data acquisition systems for testing of different circuit boards, taking into account the modularity, real-time applications, mobility, environmental, interface hardware and software, to be able to define a general module-based data acquisition system in both hardware and software that enables for future developments.The programming part consists of getting started with Visual Studio, which integrates the Measurement Studio for C#. NET. Measurement Studio includes classes and user controls for testing and measuring and offers tools for acquisition, analysis and presentation of real world data.

The numbers of mergers and acquisitions have increased significantly in the last period of time. Although this popularity for mergers and acquisitions, most of the mergers and acquisitions fail to create value. One explanation to this failure of value creation is, according to several studies, how companies treat integration of information systems in the pre-merger evaluation. The research within the field argues that information system integration should have a proactive role in mergers and acquisitions, meaning that information system integration should support the organizational change and normally be considered in the premerger evaluation. The aim of this thesis is to study issues that affect whether companies choose to consider information system integration proactively, when involved in mergers and acquisitions.

This thesis analyzes the effects of different fertilization strategies on forest management at Holmen Skog in Umeå district. Harvesting volumes, net present values and fertilization intensity are presented for each fertilization scenario. The planning reserve (percentage area older than minimum final felling age) was also analyzed in this study.The thesis covers the analysis of five different fertilization scenarios, varying in fertilization intensity, from no fertilization at all, to fertilization at every harvesting operation (thinning or final felling). A sub-study was also carried out so the reader in detail can see how the different fertilization scenarios affect individual forest stands of different nature. The analysis has been done with the planning tool PlanWise, which is an application of the Heureka analysis and planning system.

Background: In Sweden and Norway planned home birth is not included in the health care system. In Denmark women with expected low risk birth have the right to choose home birth. Registrations of home births in the Nordic countries are not completed and women?s experiences of planned home birth in Scandinavian context are not earlier described.Objective: The aim of this study was to describe women?s experiences of planned home birth in the Scandinavian countries.Design: Inductive content analysis. Fifty-three Scandinavian women who have experienced planned home birth have replied an open question in a questionnaire.

The thesis is about exploring possibilities for developing a standardised system solution for micro businesses, this since most of the micro business lack proper system solutions, a contributing factor of this is price and also incompatibility between the solution and the business itself. The system solutions we will refer to are solutions which task is to cover the most important needs that a micro business might have on their system. The main goal with this research is to see if this is possible, and if so, how the developers should think to take it further. We chose to do this by identifying the most significant of needs a micro business has when it comes to this type of system solution.In this thesis we will present three needs which were evaluated and brought forth through the analyses of various interviews and observations we had done during the study. The interviews took place at respective company with their employees and consisted both closed and open questions with our main focus on the open questions because we wanted to obtain as much information from the respondents as possible from several viewpoints.