Bachelor thesis in business administration with emphasis in accounting and auditing. Spring term 2011, Mälardalens Högskola.Authors:Jim Hansson, Filip Sahl and Pererik Sewerin.Advisor:Lennart Bogg.Key words:Abolition of mandatory auditing, optional audit, auditor, audit.Title:The role of audit in a credit review - impact from the creditor's perspectiveBackground:As of November 1st2010, auditing became optional for micro companies in Sweden. This leads to an opportunity for about 70 % of the joint-stock companies to choose whether or not to keep their auditors. Creditors are affected by this as they may receive a less trustworthy base to make a good credit review if many companies choose to proceed their accountings without the control of an auditor. Creditors have the option to require that companies are to be reviewed by auditors, while authorized accounting consultants may be a possible substitute as a quality control for the accountings.Purpose:The purpose of this thesis is to examine what impact optional audit has had in credit processes so far and look into alternative forms of reviews for businesses.Problem definition:? Does auditing simplify for the creditors in a credit review? ? Is there some kind of accounting that could be a substitute for the audit?Method:The study is qualitative in character through six interviews.

Real-time systems are required to answer to external stimuli within a specified time-period. For this to be possible, the systems behaviour must be predictable. The use of active databases in real-time systems introduces unpredictability in the system, e.g. due to their use of active rules. The behaviour in active databases is usually specified in ECA-rules.

Real-time systems are required to answer to external stimuli within a specified time-period. For this to be possible, the systems behaviour must be predictable. The use of active databases in real-time systems introduces unpredictability in the system, e.g. due to their use of active rules. The behaviour in active databases is usually specified in ECA-rules.

Previously studies have shown that the way companies explain outcome in their annual report is not totally trustworthy. Studies show that the management has a self serving bias when they explain the result to give a positive image of the company. Our study is based on investigations into this phenomenon in the telecom market in Sweden. Turbulent market conditions with, among other, deregulation of the monopoly of fixed telephony and a huge technical evolution, which has led to an increase in competition, is the reason to why we have chosen to study the telecom market in Sweden. As a benchmark in our study the attribution theory will be used.

Real-time systems are required to answer to external stimuli within a specified time-period. For this to be possible, the systems behaviour must be predictable. The use of active databases in real-time systems introduces unpredictability in the system, e.g. due to their use of active rules. The behaviour in active databases is usually specified in ECA-rules.

Real-time systems are required to answer to external stimuli within a specified time-period. For this to be possible, the systems behaviour must be predictable. The use of active databases in real-time systems introduces unpredictability in the system, e.g. due to their use of active rules. The behaviour in active databases is usually specified in ECA-rules.

In recent years the interest for ethics has increased exponentially. It has become more and more common with the ethic rules and guiding of principles within the business world, both in companies and in different professional groups. Auditors face difficulties and have to deal with different ethical problems where ethics and morality is taken up. It is important that accountants can react in a legal and correct manner. To become an accountant a person should have gone through college or university where the schools have some responsibility to provide the student with basic ethics course for a accounting education.The main aim with our paper is based on the theories of Lawrence Kohlberg about ethical development investigation potential differences in the ethical reasoning among student who are in first or last year of the studies with orientation in accounting.

The aim of this masters thesis is to learn how an organization has solved its information management via intranet and document management. The purpose is to identify what different types of information are made available via an intranet, how this information is structured and what functions the intranet includes. Conventions, directions and advice about intranets and document management were studied, with the purpose to compare whether the systems of the company correlate with these. Other issues considered in the thesis, are how the employees of the organization use the intranet and how the document management is organized. To get an understanding of these questions the structure and functions of the intranet were studied empirically and a questionnaire on what the employees need and use, concerning the intranet, was sent out to 130 employees.

The study aims to investigate the feasibility of small-scale electricity production with solar electricity systems, also known as PV (photovoltaic) systems, in Australia. Due to the global warming, sustainable energy has in recent years become an increasingly important issue, both internationally and in Australia. With one of the largest dependencies on fossil energy sources in the world, the country's abundant solar radiation is a possible solution to this issue.Both the technical and the economic feasibility of small-scale PV systems were investigated. On the technological side, the electricity generation, distribution and consumption systems were studied. On the economical side, the parameters that drive the profitability of a PV investment were investigated.

The purpose of this Master's thesis was to examine how and what trainee teachers are being taught about information seeking and school libraries related to problem-based teaching method in compulsory school. The questions at issue were: How have trainee teachers learned about information seeking? How have trainee teachers learned about using school libraries? We also wanted to know which education they have got in information seeking and school libraries. We examined this through both literature and empirical studies. We used a qualitative method in order to answer the questions at issue.

The Swedish traffic system is congested, especially in the urban areas; travellers face daily growing traffic jams and delays in public transport. In a congested traffic system, travellers need support to make smart and sustainable decisions and one such tool is traffic information.One issue today is that too few travellers use traffic information in support of their travel. Research shows that travellers would see great value in receiving the information; however current systems do not meet their requirements. This is a problem since the society would benefit greatly from a well functioning traffic information system.In this report, a number of channels that can be applicable for providing traffic information will be explored, with particular emphasis on interference information.The information channels are analyzed based upon the needs and requirements of the society and the traveller. The thesis of the report is: the more of these needs and requirements are met in a channel; the better is the channel to use for traffic information.

Allt fler organisationer bedrivs i projektform idag. Därför är det betydelsefullt att organisationer har väl fungerande projektredovisningssystem.Den här uppsatsen behandlar projektredovisningssystemet, TimeEase, hos SABO AB. Tyngdpunkten i uppsatsen ligger på utvärderingen av det här systemet. En utvärdering som bygger på medarbetarnas åsikter och funderingar kring TimeEase. I uppsatsen beskriver vi medarbetarnas inställning mot TimeEase och förklarar med hjälp av olika teorier varför det förhåller sig på det sättet.Uppsatsen grundar sig på intervjuer och en enkätundersökning där medarbetarna fick svara på frågor angående TimeEase.

Detta examensarbete är utfört på Saab Training Systems AB i Huskvarna. Saab Training Systems utvecklar, tillverkar och säljer kompletta militära träningssystem.Syftet med arbetet var att minska ledtiderna, då korta leveranstider blir ett allt viktigare konkurrensmedel. Arbetet innebar en kartläggning av nuvarande reserv- och reparationsflöde samt att identifiera problem och komma fram till förbättringsförslag.Vidare har vi studerat reservdelslagrets lagernivå och dess kapitalbindning.Arbetet genomfördes med hjälp av intervjuer med berörd personal, observationer, enkätundersökning samt statistiska studier. Vi har även arbetat med Supply Chain Operations Reference Model som är en öppen referensmodell med vars hjälp man kan kartlägga, förändra och optimera sin verksamhet.Saab Training Systems har som mål att ledtiderna för reservdelsflödet och reparationsflödet skall vara 14 dagar, men i själva verket är det inte så. Dessa ledtider är idag längre, hur långa är dock oklart.De långa ledtiderna beror främst på att i flödena förekommer det mycket passiv tid.

Optimizing energy systems is, in Sweden, as in many other countries, of growing interest. District heating systems are no exception. In 2012, 285 out of 290 municipals in Sweden had district heating in use and the majority of these systems have a higher return temperature than that which is possible with an error-free substation of day current technology. To, when possible, lower the return temperature is a way of increasing the effectiveness of the district heating system.This study means to investigate, through simulations and calculations, how big of a reduction in production cost a lower temperature in the city of Ystad?s district heating system would correspond to.

During 2007 the City of Stockholm installed five grid connected photovoltaic systems. The aim of this master thesis is to quantify the amount of produced energy and recommend routines to collect and analyse production data, to make production data accessible by the public and to gain experience for future installations.The total amount of produced energy until March 2009 is 227 000 kWh, with an annual rate of 150 000 kWh. The expected annual rate was 148 000 kWh.All system owners are positive about their plants and see economical benefits in scaling up such systems.The installations need very little attendance and maintenance, however it is recommended that an alarm function is installed for automatic feedback in case of a system failure. All future systems should be inspected during full operation to determine if the actual capacity is matching the installed capacity..