Since 1987 until November 2010, the entrepreneurs who choose to conduct its? company in the Swedish corporate form aktiebolag had no opportunity to evade or deselect the mandatory audit. The only choice that really was there to make was to which audit firm they would turn to and the Swedish auditor?s position was rather unchallenged. Today the circumstances are different and the small businesses have been given a chance to take charge of their own situation now being able to remove the auditor.

By limiting our horse?s freedom of movement, we restrict their opportunity to forage, which is one of their most important needs. If their need of forage is not fulfilled it can lead to frustration, which might manifest itself in abnormal behaviour, like the oral stereotypies for example crib-biting. It is a held belief that the horse swallows air while crib-biting, which they don?t, and that swallowed air causes colic, and the belief that other horses can copy the behaviour, leads to the use of many methods to prevent the behaviour.

Today's real estate buyers value the purchase different today compared to a decade back. Previously it was the return value that ruled the market. This has created problems when the broker must allocate the purchase price of the property's various elements, because non-monetary values such as forest for leisure, recreation, and the feeling of owing has increased in recent years and an increasingly important part in the valuation process. The assessed value can be a guide, but is perceived today to be stereotyped to put a fair value at the individual item. The purpose of this study was to provide the real estate agent decision support and a guide to the likely value of accounting for the purchase price. The report is written on behalf of LRF Konsult. The result is based on a questionnaire survey which was conducted in June 2014 among all those who had bought a farming property in Dalarna and Gävleborg province mediated by LRF Konsult in 2013. The report was made with a split to see if the valuation and motives differ between new and previous owners. It was possible to see a big difference in the reason for the purchase, where a large share of new owner bought the land for capital investment, in contrast to previous owners whose biggest group bought for an active use. At several points it was possible to identify a higher non-monetary value of the new owner from the previous landowner.

At Kungliga Biblioteket in Stockholm you can find over 40 000 letters sent to Selma Lagerlöf. Many of her readers wrote and asked for her help, and the letters show that she helped a lot of people with money as well as with writing advice. People from all over the world asked her for money to be able to study, to finish their written works, or just to get through the day. Others want her to read their texts and poems, because they wish to hear her opinion or wonder if she can put in a good word for them at some publisher. This essay illuminates the question why so many people had this confidence in Selma Lagerlöf.

  iiiAbstract?We are living in a time of project. Everything becomes project. All development, all efficient,all changes are running as project?.

Purpose: The main purpose of the thesis is to examine the consequences of applying IAS40 on the Swedish real estate companies? annual reports. How does its application affect the companies? stockholders? capital and how do the companies solve the problems that occur due to the application of this standard.Method: The authors use both the qualitative and quantitative approaches to process the thesis. The primary data comprises of hard data in form of annual reports and the secondary data consists of the soft data as direct interviews and email interviews.Theory: There aren?t any theories on the subject.

It is a common view that companies should focus on building brands to increase profitability and stabilize cash flows. However, building and keeping brands alive is costly. Many firms spend large sums on branding only because they are supposed to, without knowing if they will actually gain from it. Up to date, there is limited convincing evidence that branding actually contributes to shareholder value creation. This thesis aims to investigate the relationship between brand strength and profitability and shareholder value.

This thesis is made on behalf of SCA's Forestry Division and is a comparison of two bucking simulation tools: Aptan (manufactured by Skogforsk) and Best/upr (from Berget Systemdesign). The data is based on 32 stands from SCA's forests in Norrbotten and Västerbotten. The objective is to compare the simulations created by the tools with the harvested volumes from those stands. Three variables are needed for the bucking simulation; these are the diameter distribution (at breast height), the relationship function between diameter and height, and the taper coefficients. The volumes of five different assortments from the stands are compared.

This report is about the issue with decreasing production rate mainly caused by failuresrelated to the multiswitch. The multiswitch is a machine at Gefleortens Mejeriföreningwhich has the function of distributing milk cartons from one incoming track into fiveoutgoing tracks. Milk cartons who gets stuck and there by causes the production to stop,is the mainly problem with this constructionThe purpose with this report is to understand the causing factors and make suggestions which can help solving these factors. By analyzing the machine during production, having contact with different suppliers, searching internet for information, 3d-cad drawings and the complementary with personal experiences, this machine has  been evaluated and as a result of this new problem has come to be known.The discovered problems was analyzed and resulted in new suggestions for alternative options. Later the most functional results was chosen and put as a suggestion for the new model.A new machine built with the suggestions from this report assures to be well adapted to the environment at Gefleortens Mejeriföreing and the problems it causes..

Warehouses are a key aspect of modern supply chains and play a vital role in the success or failure of businesses today. Figures from the USA indicate that the capital- and operating costs of warehouses represent about 22 % of a company?s logistics costs while figures from Europe indicate 25 % (Baker & Canessa, 2009). Because warehousing is such an important function within a company, the authors chose to focus on this in their thesis. The purpose of this thesis has been to examine the significance of a Warehouse Management System (WMS) and item identification with attention to logistic efficiency.

This thesis researches the construction of the Swedish masonry heater called r?rspis. A r?rspis has an inner smoke channel system that stores heat and it was developed in the early 19th century alongside the Swedish kakelugn (tiled stove). Unlike the tiled stove, the R?rspis was commonly found in simpler environments and is part of the cultural her itage of the rural population.

Who has the ownership of a company´s long-term strategy, and who should have it? Is it the board of directors or the senior management? Swedish law and regulations seemingly point in one direction, whereas the findings of studying the relationship between CEO and chairman of the board in eleven Swedish listed large- and mid-cap companies, point the other way. In a majority of the companies the senior management have the ownership of the long term strategy whilst the board of directors merely hold a control function. The possible effects on the companies managed as well as the rules and regulations they are managed according to, are analyzed..

Man spends most part of the day at work and is therefore influenced by it?s ambience. That?s why it?s important that the environment at work is health promoting and can function as a supportive environment. The purpose of this study was to describe job satisfaction among employees and to analyse a possible connection between job satisfaction and employees experiences of SOC.

The purpose of this essay is to shed light upon the ecumenical work that has been done between the Church of Sweden and the Mission Covenant Church of Sweden. The recent years of work have led to a recommendation for a certain degree of fellowship to be established between those churches. This proposal as well as other documents are analysed in the essay from an ecclesio-logical point of view, to find out how the Church of Sweden looks upon itself in meeting another church.To structure the material, the essay has been subdivided into seven parts that is related to ecclesiology. In those seven chapters the positions of the Church of Sweden and the Mission Covenant Church of Sweden are given individually as well as in common. Questions like the im-portance of dioceses, local congregations or parishes and the national level are described.

The Public vs. private movement has over the past decades identified numerous significant differences between public and private organizations. The observed differences covers almost every field in administrative economics ranging from organizational structure, management accounting, goal-setting and in the past few years even leadership. Strangely, in the majority of these studies little or no regards are given to organizational characteristics or fundamental differences between compared organizations and if these organizations really are comparable when studying the effect of sector.The aim of this study is to compare leadership in relatively similar organizations from both the public and private sector and so clarify if earlier identified differences in leadership styles still surface when leaders working with approximately the same thing in a similar work context are studied.A sample of 348 Swedish principals was drawn from both municipal and private elementary schools. The respondents answered a web-based survey based on the CPE-model resulting in leadership styles mapped according to three orientations: change, production and employee.