<p>Uppsatsen redogör för den rättsliga regleringen avseende förundersökning, kortfattade anteckningar samt förenklad brottsutredning. Vidare så belyses förfarandena i de rättsregler och principer fastlagda till skydd för rättsäkerheten på området. Inom ramen för uppsatsen har två undersökningar företagits för två skilda brottskategorier ringa narkotikabrott, eget bruk samt snatteri.</p>

Uppsatsen redogör för den rättsliga regleringen avseende förundersökning, kortfattade anteckningar samt förenklad brottsutredning. Vidare så belyses förfarandena i de rättsregler och principer fastlagda till skydd för rättsäkerheten på området. Inom ramen för uppsatsen har två undersökningar företagits för två skilda brottskategorier ringa narkotikabrott, eget bruk samt snatteri.

<p>Background: Sweden has, since 1983, had a statutory audit for all joint-stock companies. However, according to EG’s fourth corporation directive, member countries can decide on their own if this applies for small joint-stock companies. An investigation was launched in the fall of 2006 to form an opinion on the importance of the audit reporting by law and what an abolishment of this rule would mean for small joint-stock companies. Critics are claiming that the cost of audit for small companies is exceeding the cause in these micro companies.</p><p>Audit is regulated by Swedish translation (RS) of International Standards on Auditing (ISA) and is to be applied in all companies comprised by the statutory audit. However, there is a statement about how RS should be adjusted to small corporations. Still, there are no apparent simplifications that may lower the cost of the audit.</p><p>Problem statement: We believe, with support from previous research, that there will be a demand from micro companies to audit. However, the auditing standards are not adapted to micro companies. This is why we’ve chosen to investigate what four accountants feel about the duty and an eventual simplification of the present audit process for micro companies.</p><p>Purpose: The purpose of this study is to investigate four accountants opinion on the abolishment of audit reporting duty and an eventual simplification of the present audit process of micro companies.</p><p>Method: We have used an inductive research approach and a qualitative approach to the investigation. We have used four interviews with accountants to launch the study.</p><p>Conclusion: The common opinion, irrespective of individual definition of the term ”simplification”, is that auditing can be made more cost efficient and adjusted to smaller joint-stock companies. The starting point should be present standards. However, what’s been done so far doesn’t seem to be enough.</p>

Background: Sweden has, since 1983, had a statutory audit for all joint-stock companies. However, according to EG’s fourth corporation directive, member countries can decide on their own if this applies for small joint-stock companies. An investigation was launched in the fall of 2006 to form an opinion on the importance of the audit reporting by law and what an abolishment of this rule would mean for small joint-stock companies. Critics are claiming that the cost of audit for small companies is exceeding the cause in these micro companies. Audit is regulated by Swedish translation (RS) of International Standards on Auditing (ISA) and is to be applied in all companies comprised by the statutory audit. However, there is a statement about how RS should be adjusted to small corporations. Still, there are no apparent simplifications that may lower the cost of the audit. Problem statement: We believe, with support from previous research, that there will be a demand from micro companies to audit. However, the auditing standards are not adapted to micro companies. This is why we’ve chosen to investigate what four accountants feel about the duty and an eventual simplification of the present audit process for micro companies. Purpose: The purpose of this study is to investigate four accountants opinion on the abolishment of audit reporting duty and an eventual simplification of the present audit process of micro companies. Method: We have used an inductive research approach and a qualitative approach to the investigation. We have used four interviews with accountants to launch the study. Conclusion: The common opinion, irrespective of individual definition of the term ”simplification”, is that auditing can be made more cost efficient and adjusted to smaller joint-stock companies. The starting point should be present standards. However, what’s been done so far doesn’t seem to be enough.

<p>Skillingaryds stålrörsindustri AB handles different kinds of steel pipes and got their</p><p>market mainly in the furniture industry and in department stores. At the moment</p><p>the company find themselves in a strong up going course. In a few years the</p><p>company’s turnover has increased with over 10 million SEK. This has led to a</p><p>demand for structure changes and reorganizing through the company. The</p><p>development has forced the company to invest in new premises, which must be</p><p>adapted for the production and further expansion of the company.</p><p>This report describes how an analysis of the present layout has been made and</p><p>how effectivity and flow can be improved between machines, storage and personal.</p><p>By using the method Simplified systematic layout planning, three proposals have</p><p>been made. To give the clearest picture as possible of the layouts, all machines and</p><p>buildings were drawn in a 3D CAD-program called Solid Works. This will also</p><p>give the company resources to continue to work with the material in case of</p><p>another expansion.</p><p>Suggestion D scored the most points in the valuation and is considered to be the</p><p>best solution. It is based on a big central storage and a compact machine park. The</p><p>suggestion provides a smooth flow through the production line and short distances</p><p>between machines while having large spaces for storage and assembly.</p><p>During the course of this paper a few instances of superfluous transports, bad</p><p>storage handling and lack of order have been detected. Skillingaryds</p><p>stålrörsindustri AB is recommended to start working with 5S. Labelling of articles</p><p>is of importance when it comes to create order and standardization of areas to help</p><p>the personal to find the items they need.</p>

Skillingaryds stålrörsindustri AB handles different kinds of steel pipes and got their market mainly in the furniture industry and in department stores. At the moment the company find themselves in a strong up going course. In a few years the company’s turnover has increased with over 10 million SEK. This has led to a demand for structure changes and reorganizing through the company. The development has forced the company to invest in new premises, which must be adapted for the production and further expansion of the company. This report describes how an analysis of the present layout has been made and how effectivity and flow can be improved between machines, storage and personal. By using the method Simplified systematic layout planning, three proposals have been made. To give the clearest picture as possible of the layouts, all machines and buildings were drawn in a 3D CAD-program called Solid Works. This will also give the company resources to continue to work with the material in case of another expansion. Suggestion D scored the most points in the valuation and is considered to be the best solution. It is based on a big central storage and a compact machine park. The suggestion provides a smooth flow through the production line and short distances between machines while having large spaces for storage and assembly. During the course of this paper a few instances of superfluous transports, bad storage handling and lack of order have been detected. Skillingaryds stålrörsindustri AB is recommended to start working with 5S. Labelling of articles is of importance when it comes to create order and standardization of areas to help the personal to find the items they need.

It is the school's responsibility to give the students teaching that can encourage theirdevelopment and learning. One teaching method that has proven to be beneficial for studentsin math difficulties is intensive instruction. The purpose of this study was therefore to study,through a case study, how a simplified model of intensive instruction can impact a student inmath difficulties and his/her learning. The case study also highlights opportunities andchallenges with using the simplified model as a teacher. The results showed that the intensiveinstruction model had a positive effect on the student in several ways, but that the teacher shouldnot be too guiding if the teaching is going to be beneficial for the student. The results alsoshowed that the teacher needs to have good mathematical competence and that the teachingshould adapt the instruction to the student's conditions and needs. Another valuable result isthat the intervention gave positive learning effects in a relatively short time which might makeschools and teachers more willing to try using the simplified model of intensive instruction. / Det är skolans ansvar att erbjuda en undervisning som främjar alla elevers utveckling och lärande.  Ett  arbetssätt  som  visat  sig  vara  fördelaktigt  för  att  främja  lärandet  hos  elever  i matematiksvårigheter  är  intensivundervisning.  Den  här  studien  har  därför  haft  till  syfte  att, genom en fallstudie, undersöka hur en förenklad modell av intensivundervisning kan påverka lärandet hos en elev i matematiksvårigheter. Fallstudien undersökte även de möjligheter och utmaningar    som    finns    med    att    som    lärare    genomföra    en    förenklad    modell    av intensivundervisning. Resultatet visade att intensivundervisningen påverkat eleven positivt i flera avseenden men att läraren inte får vara för lotsande om undervisningen ska bli fördelaktig för eleven. Resultatet visade även att läraren behöver ha en god matematisk kompetens och att undervisningen bör anpassas till elevens förutsättningar och behov. Ytterligare ett värdefullt resultat utifrån fallstudien är att interventionen gav resultat på kort tid och det kan bidra till att allt fler skolor och lärare vågar pröva denna undervisningsform.

It  is  the  school's  responsibility  to  give  the  students  teaching  that  can  encourage  their development and learning. One teaching method that has proven to be beneficial for students in math difficulties is intensive instruction. The purpose of this study was therefore to study, through a case study, how a simplified model of intensive instruction can impact a student in math  difficulties  and  his/her  learning.  The  case  study  also  highlights  opportunities  and challenges with using the simplified model as a teacher.  The results showed that the intensive instruction model had a positive effect on the student in several ways, but that the teacher should not be too guiding if the teaching is going to be beneficial for the student. The results also showed that the teacher needs to have good mathematical competence and that the teaching should adapt the instruction to the student's conditions and needs. Another valuable result is that the intervention gave positive learning effects in a relatively short time which might make schools and teachers more willing to try using the simplified model of intensive instruction. / Det är skolans ansvar att erbjuda en undervisning som främjar alla elevers utveckling ochlärande.  Ett  arbetssätt  som  visat  sig  vara  fördelaktigt  för  att  främja  lärandet  hos  elever  i matematiksvårigheter  är  intensivundervisning.  Den  här  studien  har  därför  haft  till  syfte  att, genom en fallstudie, undersöka hur en förenklad modell av intensivundervisning kan påverka lärandet hos en elev i matematiksvårigheter. Fallstudien undersökte även de möjligheter och utmaningar    som    finns    med    att    som    lärare    genomföra    en    förenklad    modell    av intensivundervisning. Resultatet visade att intensivundervisningen påverkat eleven positivt i flera avseenden men att läraren inte får vara för lotsande om undervisningen ska bli fördelaktig för eleven. Resultatet visade även att läraren behöver ha en god matematisk kompetens och att undervisningen bör anpassas till elevens förutsättningar och behov. Ytterligare ett värdefullt resultat utifrån fallstudien är att interventionen gav resultat på kort tid och det kan bidra till att allt fler skolor och lärare vågar pröva denna undervisningsform.

Antalet övervakningskameror i samhället ökar, samtidigt som deras miljöpåverkan är relativt okänd. För en produkt som tidigare bara utvärderats gällande prestanda, börjar kunderna nu efterfråga en kartläggning av miljöpåverkan. Kamerans miljöpåverkan studeras ur ett livscykelperspektiv: energi- och materialtillförsel samt utsläpp och avfall som berör allt ifrån råmaterialutvinning till slutåtervinning. Projektet är genomfört på begäran av, och för, Axis Communications AB (härmed refererade till som Axis) med huvudsyfte att öka Axis kunskap om deras produkters miljöpåverkan och utveckla en metod för genomförande av förenklade livscykelanalyser på Axis produkter. Livscykelanalysen, LCA, genomförs på en nätverkskamera utvecklad av Axis Communications AB; modell AXIS Q6032-E PTZ. Samtidigt togs metoden för förenklade livscykelanalyser fram för att möjliggöra jämförelse med andra kameramodeller i företagets produktportfolio. Även en plattform har skapats för att kunna användas i produktutvecklingens tidigare skede, för att redan där göra ett aktivt miljöval. Den metod som används för bedömning av miljöpåverkan är Eco-indicator 99. Simulering och beräkningar sker i LCA-programmet SimaPro 7.1.Resultatet visar att den största miljöpåverkan kommer ifrån användningsfasen och behovet av elektricitet. För scenariot där kameran används i Europa har tillverkningen näst störst påverkan, därefter materialanvändningen och sist transporterna. Återvinningen påverkar med ett negativt värde, d.v.s. den påverkar miljön på ett positivt sätt. Det alternativa scenariot (där kameran flygs till USA och installeras där) ger en totalt större miljöpåverkan och har transporterna som andra värsta kategorin. Vid beräkningar för Europa släpper kameran ut 663 kg CO2 under sin livstid. Den utvecklade modellen överensstämmer till 0,24% med resultatet ifrån simuleringsprogrammet. Modellen kan enligt den genomförda känslighetsanalysen anses stabil / The number of surveillance cameras installed for various purposes have increased substantially in society over the past decade. The environmental impacts from network cameras are relatively unknown and their rapid increase in number calls for studying the impacts from a life cycle perspective; from raw material extraction to decommissioning. The project is performed on request by Axis Communications AB (hereby referred to as Axis) with the main purposes to increase Axis's knowledge of the environmental impact from their products and establish a method for conducting simplified life cycle assessments (LCA) on Axis products. A case study LCA is conducted on a network camera developed by Axis; model AXIS Q6032-E PTZ. Concurrently a method for conducting simplified LCAs on other Axis cameras is developed as well as a platform to be used in product development processes to enhance life cycle thinking (LCT). The Eco-indicator 99 Method is used for the environmental impact assessment and for simulations and calculations the software program SimaPro 7.1 is used.The results emphasize the life stages and their particular activities having the largest potential environmental impacts; primarily utilization and the production of electricity. For the scenario where the camera is installed in Europe the manufacturing comes as second, then raw material extraction and processing, followed by transportations. Decommissioning impacts with a negative value, i.e. impacts the environment in a positive way. The alternative scenario (where the camera is transported by air to U.S. and installed there) gives a total higher score and has the transportation category as the second highest regarding the total environmental impact. During the whole lifetime the camera emits 663 kg CO2.The results from using the developed model to conduct simplified LCAs only differ by 0.24% from the results of the case study LCA. The LCA is considered stable based on the performed sensitivity analysis.

Marknaden för industriella lasersystem förväntas att växa i framtiden, vilket leder till att producenter utav dessa system måste förbereda sig för att möta marknadens krav. Ett av dessa företag är Permanova Lasersystem AB som arbetar med att ta fram lasersystem, legotillverkning och optik för kunder. Målet med detta projekt är att öka produktionen av standardoptik från stycktillverkning till 50 optik/år och att hjälpa Permanova ta fram en layout till deras nya anläggning som de ska flytta till. Målen för projektet kan delas in i tre huvudmål: • Ta fram ett optimalt produktionsflöde • Ta fram en optimal fabrikslayout • Ta fram optimala arbetsstationer För att uppnå dessa mål har metoder inom LEAN applicerats, såsom värdeflödesanalyser, 7+1 slöseri, kanban, Just in time och flaskhalsanalyser. För att ta fram optimala layouter för företaget har även förenklad systematisk lokalplanläggning applicerats. För att skapa ett optimalt produktionsflöde skapades först en värdeflödesanalys för nuvärdet, vilket visade på hur produktionen sker idag samt vilka förbättringsmöjligheter som finns. Till denna nuvärdesanalys gjordes en tidsstudie på nuvarande standardoptik som låg i grunden för senare balansering i produktionen. En värdeflödesanalys för framtida produktion utvecklades från nuvärdesanalysen och dess förbättringsmöjligheter, vilket gav ett nytt produktionsflöde med en mer optimal affärsmodell för framtiden. Förenklad systematisk lokalplanläggning applicerades i 3 iterationer, en för varje utrymme som projektet arbetade med. Dessa tre iterationer var för huvudlayouten, verkstaden och renrummet. För huvudlayouten fanns det 3 huvudkoncept där verkstadens placering styrde vart de andra av Permanovas affärsområden placerades. Det vinnande av dessa huvudkoncept vidareutvecklades och skapade en layout som uppfyllde alla företagets krav samt de flesta av deras önskemål. Flera verkstadslayouter togs fram för varje huvudlayout, där det vinnande konceptet utvecklades vidare till ett koncept som applicerar värdeflödesanalysen för framtiden väl. Denna layout minimerar transportsträckor mellan arbetsstationerna och ökar produktiviteten. För renrummet utvecklades flera koncept men för endast ett utrymme då alla renrumsytor liknande varandra. Det vinnande konceptet vidareutvecklades och skapade en layout som är lik dagens produktion i renrummet, vilket var något som montören ansåg fördelaktigt. / The market for industrial laser systems is expected to grow in the future, which means that manufacturers of these systems must prepare to meet market demands. One of these companies is Permanova Lasersystem AB, which works with developing laser systems, contract manufacturing and optics for customers. The goal of this project is to increase the production of standard optics from single-piece production to 50 optics/year and to help Permanova develop a layout for their new facility, which they will move to. The goals of the project can be divided into three main goals: • Develop an optimal production flow • Develop an optimal factory layout • Develop optimal workstations To achieve these goals, methods within LEAN have been applied, such as value steam mapping, 7 + 1 wastes, kanban, Just in time and bottleneck analysis. To produce optimal layouts for the company, simplified systematic layout planning has also been applied. In order to create an optimal production flow a value stream map for the present production was created, which showed how the production works today and what opportunities for improvement exist. For this value stream map a time study was made on the current standard optic, which was the basis for later balancing in the production. A value stream map for the future state of production was also developed from the first value stream map and its opportunities for improvement, which provided a new production flow with a more optimal business model for the future. Simplified systematic layout planning was applied in 3 iterations, one for each area the project worked on. These three iterations were for the main layout, the workshop and the clean room. For the main layout there were 3 main concepts where the workshop's location controlled where the other of Permanova's business areas were located. The winning of these main concepts was further developed and created a layout that met all the company's requirements as well as most of their wishes. Several workshop layouts were developed for each main layout, where the winning concept was further developed into a concept that applies the value steam map for the future well. This layout minimizes transport distances between workstations and helps increase productivity. For the clean room, concepts were developed for only one of the possible spaces because all clean room spaces were similar to each other. The winning concept was further developed and created a layout that is like today's production in the clean room, which was something that the operator considered advantageous.