Ett undantag från revisionsplikten infördes för mindre aktiebolag den 1 november 2010, som berör ungefär 70 % av de svenska aktiebolagen eller 250 000 bolag. Vid kreditgivningen behöver bankerna information för att minska risken och vikten vid att informationen stämmer är stor. Revisorn är ett sätt för att bekräfta informationen och öka trovärdigheten för räkenskaperna. Detta ledde till vår problemformulering: Förändras trovärdigheten i ett bolags finansiella rapporter om aktiebolaget väljer bort revisionen? Vilka konsekvenser får det för bolagen i relation till bankerna?Syftet är att få en bild av om trovärdigheten hos ett bolag förändras då de väljer bort revisionen och vilka konsekvenser det kan få.Studien har en deduktiv ansats, vilket innebär att vi började med datainsamling och teorier.

This thesis has been done at the powder department (GH) at AB Sandvik Coromant in Gimo. With a rheometer measurements has been made on raw materials and powder blends. The focus of this report has been to find correlations between raw material powders and press data, comparisons have also been made between raw materials and powder blends.The rheometer can show information of how a powder act in flow conditions, together with air and with pressure. Analyses has been done comparing the rheometer data with press parameters (for example: rejected orders, weight variations and the compaction pressure) with the goal to find correlations between the powders flow properties and the powders compaction in production.The measurements and analyses have been showing that the powder flow properties depends on the powders composition and that properties like flow rate, aeration and permeability varies between powder blends and batches of the same powder sort. It seems to exist a correlation between the pressure force and the flow rate of a raw material.

Dressmind will in the future combine social features with e-commerce to create something called social e-commerce. This report  describes how features have been developed to make Dressmind to a social website where the users has opportunity to share and discuss clothing products, follow each other and""easier find clothes on the web..

This report deals with RFID systems and how to detect nearby tags with the Mifare standard using only a microcontroller and an antenna circuit.The aim was to investigate whether there was any possibility to continuously search for a nearby tag for a system operated with batteries without compromising   the lifespan of the battery. At this time the system would take too long time to wake up and look for a tag to give a satisfactory battery lifespan, which should be done a couple of times every second.The report has two issues, namely:Is it possible to direct the microprocessor to detect and identify a nearby tag after the Mifare standard?What hardware is required for this to be possible?As the research method to provide answers to the above questions an action research was used. This approach has meant that the group worked on information retrieval, examined existing solutions, tested their own solutions and documented the results.The group examined an existing solution that can search for nearby tags with minimal energy consumption. An antenna circuit was built that was connected to the processor.

This report describes the bachelor degree project called ?A case study in strategic product design in collaboration with Elfa? carried out by Mathieu Gustafsson and Pär Rickberg,students at Carl Malmsten Furniture Studies.We had the opportunity to do our degree project in collaboration with ELFA after a previous school project where we made suggestions for new products. Initially the brief was to develop new products for the company which was based on previous proposals.Reasoning led us in to design strategies and how to use such a strategy to develop newproducts for ELFA. During our first superficial analysis of ELFA and its current products, we found that we wanted to recast the framework of identity and context in which the product would be created. According to the researches made by SVID (The Swedish Industrial Design Foundation),companies that continually are working with design strategies strengthens the brand, its competitiveness and become more innovative.

This report is a Master?s Thesis performed by Andreas Adolfsson and David Jacobsson atChalmers University of Technology. The purpose of this master?s thesis is to evaluate anew method for load-shedding, the voltage controlled underfrequency load-sheddingdeveloped by ABB. This report presents a comparison between conventionalunderfrequency load-shedding and this new method for load-shedding.

As a result of an increased consumption, waste volumes has grown steadily throughout the 1900s, and this puts great demands on an efficient and ecological sustainable waste management on both local and national level. In order to evaluate collection and disposal of household waste, a large number of Sweden´s municipalities are using waste analyses. The overall aim of this study has been to summarize and assess results from waste analyses executed in Härjedalen´s municipality during the years 2007-2011.The evaluation has given information about the household waste´s composition, quantity and change in time. The report´s objective has been to create a basis which the municipality can use in planning of future information efforts and other measures, and give some proposals on how these can be designed and targeted. Therefore, the report also highlights research on motivations factors that affects environmentally conscious behavior such as recycling, and how different instruments like information can be used to promote this.

This report presents a method for modelling a computer system from a security perspective. The questions that are going to be treated are:? What defines a secure system and how does the company relate to these factors?? What are the threats today based on hardware/software, human factors and company routines/policies?? What measures should be taken for the organisation to reach a higher level of security for their systems?? How do we develop a method for classification of security and what components should it contain?? What changes are reasonable and necessary with the respect to the company?s resources?The report has been done through interviews and analysis of existing systems on Fla?kt Woods AB. From analysis of material, the aspects judged relevant to the subject and to the company?s needs, have been compiled to a document.

This report describes how the system may be exposed to oscillations and how this can lead to resonance. Resonance is a phenomenon that occurs when a system is affected by external periodic oscillations with frequencies close to the system's natural frequencies. Structures subjected to resonance can risk great damage and destruction, why resonance is something that is important to take into account when designing structures. Alternative ways to counteract resonance is to supply damping in the system. Damping means that the resonance decreases instead of letting the amplitude increase.The report discusses some examples on constructions that have experienced the effect of resonance.

Problem area and purposeNowadays, 2006, the downloading of music and movies is an increasingly more burning issue. But while the music industry has made great progress in using the Internet as a distribution channel the film industry has been at a standstill for several years. Recently however there has been progress in the form of a few film companies beginning to offer their customers legal ways to acquire films over the Internet. But with this progress one central question arises, which this report will try to answer; what are the important factors for selling films as the Internet moves from primarily being a information channel to also functioning as a distribution channel? The purpose is to examine what the consumers find important when purchasing film, and to establish to what degree there is a substitution effect between DVDs and downloadable films.MethodThe report is first and foremost based on an Internet survey with a total of 383 participants.

Leadership in organizations plays a crucial role in promoting employee motivation. Different leadership styles have been shown to affect motivation in various ways. The purpose of this report is to establish a deeper understanding of the relationship between different leadership styles and motivation according to Self-Determination Theory. The report also aims to highlight potential similarities and differences in the perceptions of leaders and employees in various industries, regarding motivation as defined by Self-Determination Theory. Based on a case study, it includes interviews with eight leaders and eight employees.

At the Division of Electricity at UppsalaUniversitythere are ongoing researches, including a research concerning turbo generators.Turbo generators produce a large share of electricity in the world; however they are costly mainly due to the fact that the cooling and ventilation that are needed to eliminate the excess heat from the generators are expensive. Turbo generators work with high efficiency and in this project, the main task is to simulate a generator while taking into account that the generator must be designed against self-oscillation, centrifugal force, exhaustion and heat. The turbo generator must be simulated without being too expensive and complicated.In this project, the dimensions of the turbo generator depend on the efficiency of it, and where the losses are in the generator. Furthermore, the optimum values need to be chosen with the help of the ACE simulation program. The report begins with an introduction describing the project followed by a task description that is dealing with the project.

This report evaluates whether an interpreted high-level garbage collected language has enough information about its memory behaviour to make better cache decisions than modern general CPU hardware.With a generational garbage collector, depending on promotion algorithm and generation size, around 90% of all objects never leave the first generation. This report is based on the hypothesis that, because of the low promotion rate, accesses to higher generations are sufficiently rare not to benefit from caching.To test this hypothesis, we built an operating system with a Scheme interpreter in kernel mode, where the interpreter controls the cache. Generic x86 PC hardware was used, since it allows fine-grained control of cache decisions.Measurements of execution time in this interpreter show that disabling the cache for generations higher than the first does not give any performance gain, but rather a performance loss of up to 50%.We conclude that this interpreter design is not an improvement, but cannot conclude that the hypothesis is false in general. We suggest building a better CPU simulator to gather more data from which to make better caching decisions, moving internal interpreter data structures into the garbage collected heap and modifying the hardware to allow control in the currently rigid dimension of where data is cached---for example separate control of instruction and data caches and separate data caches for different areas of memory..

The residential and service sector in Sweden accounts for approximately 38% of the total energy usage and Sweden has an aim to reduce the total energy use by 20% by 2020 compared to 2008, which means residential sector will have to improve energy efficiency. As part of that a law was instituted by the Swedish parliament that all properties must have an Energy Performance Certificate (EPC) to thereby give the property owners a greater insight into energy use in their buildings and propose recommendations for energy-efficiency measures. On the EPC, a value on the building's energy performance in terms of energy use in kWh / m2 per year is declared, of which electricity is a share of it. Instructions on what to include in the amount facility electricity for running the facilities is regulated by the authority for building, Boverket while SVEBY has made an interpretation of the regulations in their report "Brukarindata bostäder" where they have a table on what should be included in the amount and what not to include.This report is a study of two similar apartment buildings, where one of the buildings recently underwent renovation, to see if the declared amount of energy for electricity, in the EPC, is consistent with the measured value, and whether there has been any reduction in facility electricity in the renovated building after the renovation.The result shows that the measured value of the building electricity was 2.6 kWh / m2 per year, 28,8 %, lower than the declared value in the building that have not undergone a renovation. Calculation of values from previous years (2011) by the same percentage of facility electricity as in the results of the measurements, 56.7%, it becomes clear that the declared value for facility electricity in the EPC of the renovated building do not correspond with reality and that there has been an increase in use of facility electricity after the renovation..

Prioritisation of software requirements is a critical part of the development of software. Whichrequirements and in which order they will be developed is one of the main tasks that requirementprioritisation supports.There are different ways that a requirement prioritisation can be used, for example alone or in agroup and with different methods.The purpose of this report is to map out how you can carry out a requirement prioritisation alonewith different types of prioritisation methods and how you solve the problems that can arise whenprioritisting requirements. This is done by documenting the use of three different types of methodsthat can be execute alone. The methods are "100-dollar test", "Ranking" and "Top-tenrequirements".To be able to prioritise requirements, you need to establish which requirements you shall prioritise.The paper retrieves this information by interviewing stakeholders in the system and analysing theresult of the interviews and the execution of the requirement prioritisation.Three problems arose during that work and I present solutions on these problems. The problemswere 1) equivalent requirements when using the "100-dollar test", 2) low differentiation gradebetween the prioritised requirements in the "100-dollar test" and 3) that the requirements that wereprioritised weren't classified before the prioritisation, which leads to inaccuracies in the resultingprioritisation.The solution to the problems that the paper presents is to increase the amount of distributable unitsin the "100-dollar test" to 1000 per requirement, suggestions of classes of the requirements andthe combination of the methods "100-dollar test" and "ranking" to bypass the equivalentrequirements.The report is written in Swedish.Nyckelord: GoTRIS, requirements retrieval, requirements analysis, Viktoria Swedish ICT,requirements prioritisation, requirements, 100-dollar test, ranking, top 10 requirements..