Background: An accountant is supposed to secure that the information from a company is true and fair. Recently consulting, or giving advice, has grown to be a major part of an accountants daily work particularly in smaller companies which may have insufficient financial competence themselves. This means that an accountant occupies two parts, as an independent reviewer and as an initiated advisor, which have caused controversy. Purpose: The purpose is to outline and explain how the accountants and audit customers regard an eventual discrepancy between performing the audit and consulting, and to give suggestions how to manage this. The purpose is also to define what customers perceive as quality in consulting an auditor.

The purpose of this essay is to describe how probation service officers regard their professional role and their liberty of action within the motivational treatment program, MIK, and the probation organization. To answer the purpose three questions were formulated: 1) Does the probation service organization affect the individual discretion for the probation service officers, and in that case how? 2) Does the motivational treatment program, MIK, influence the probation officers? professionalism and their professional role? 3) What Advantages and disAdvantages do the probation service officers consider MIK being related to? The method conducted in the study was interviews with five probation service officers in Stockholm. The interviews were combined with a theoretical framework based on themes as organization, professional role, professionalism and motivation. The result showed that probation officers consider themselves to have a relatively high discretion within their work.

This study deals with teachers ideas about the physical environment of a mobile preschool and how it affects children?s learning. The essay describes how the preschool bus is decorated and how a normal day works in the mobile bus. The survey was based on the following questions:Are there disAdvantages and Advantages in terms of physical environment in the mobile preschool from an educator based perspective?What are the teacher?s thoughts about the impact on children?s learning in terms of the physical environment on the bus?Summary: To answer my questions I have participated in activities during the day and I have used the interviews to find out the teachers thoughts.

This study aims to explore managers? experiences and perceived conditions for exercising leadership in both hybrid and physical work environments. The empirical material consists of eleven semi-structured interviews and four policy documents. The sample includes eleven managers, of whom six work in a physical environment and five in a hybrid setting. The study follows an inductive approach, where the interviews were first collected and later analyzed by identifying patterns and connecting them to theories on different leadership styles, monitoring, and trust.

This Bachelors exam is about young adults and their use of Mobile Social Network System.The use of mobile social media has become more common in today?s society, ranging fromteenagers, the dominating internet users, to the elderly. The traditional purpose of use inmobile phones, the voice communication from one place to another, has in Sweden beendominated by text communication instead. Along with the development of Smartphones andthe mobile interface, the births of mobile social media have increased in the market.Reports have shown that of all the devices with the possibility to connect to social networks,the one kept closest to our bodies is the mobile phone. One of the Advantages of using thephone for mobile social media is that you can easily and smoothly update whenever andwherever, within one arm?s reach.

The study is based on the pragmatic question whether one can apply the theoretical perspectives priming, experience space and relationship marketing in a practical context. The authors visualize how these concepts appear practical and what Advantages and disAdvantages can be discerned in the particular case of HV71. The method used is a hypothetico-deductive approach, which is not entirely conventional in the humanistic and social scientific context. Consequently, it has been proven to be particularly suitable as it could expose the theoretical perspectives for a difficult scientific test.The result of the study demonstrated that a marketer could benefit from using the theoretical perspectives when exercising the profession. It also showed that the object of study applied these perspectives.

Background: The trademark is something that surrounds us almost all the time wherever we are. Studies show that brands are becoming increasingly more and more important and that it is important to have a strong trademark. This may be a reason for acquisitions. A business is carried out for various reasons, but usually it is to gain market shares or to get Advantages in the market, such as a trademark can help with. A contributory effect on the market can be customer loyalty to the trademark.

The Swedish automotive industry has since way back been struggling with bankruptcy, abroad buy outs and staff cuts. Competition and pressure on prices are two factors that affect the automotive industry. Because of this, the companies are pressured to continuously developing their work in addition to be able to compete on the market. The aircraft industry has successfully managed to implement additive manufacturing (AM) and for motorsport has several components manufactured with AM been used. When AM is used as a manufacturing method, there are a number of Advantagesthat follows.

By using modern methods of casting concrete, cast in place can get more effective and industrialized. A modern method is self compacting concrete. By using this type of concrete, Advantages like improved working environment and rationalized construction can be reached. Because the concrete doesn?t need to be vibrated, the amount of staff on site and the noise can be reduced.

Traditionella internationaliseringsmodeller, såsom Uppsalamodellen, har under de senaste decennierna utmanats av internationaliseringsprocesser utförda av företag beskrivna som Born Globals. De internationaliseras tidigt och uppnår en utländsk försäljningsvolym på minst 25% inom företagets första tre år. Dock beskrivs tillvägagångssättet som mer individuellt än i de traditionella modellerna. Uppsatsens syfte är att studera Born Global-fenomenet baserat på en fallstudie av Wrapp, där det tillvägagångssätt och de interna faktorer som möjliggjort internationaliseringsprocessen kartläggs samt utreds för graden av överensstämmelse med det befintliga teoretiska ramverket. Slutsatserna inkluderar att de möjliggörande faktorerna överensstämmer i hög utsträckning med de teoretiska förutsägelserna, med undantag för några avvikelser såsom synen på "first-mover Advantages" samt tillvägagångssättets tämligen opportunistiska karaktär.

This thesis tries to clarify why more houses such as passive houses is not built and at the same time the differences is described with the conventional construction as a starting point. Sweden has set environmental objectives to reduce energy consumption in buildings by 50 percent by the year 2050 compared to 1995. The passivehouse concept could have a significant role, particularly in the reconstruction of buildings with high energy consumption. For sustainable building the passivehouse technology is an economically viable concept while benefiting the environment. Initially an introduction is given of the background to the problem, purpose and objective of the thesis.

This report is the result of a thesis work in Integrated Product Development, regarding hygienic features in dishwashers and especially disinfection by the use of steam.The thesis is performed at Electrolux Primary Development Dishcare in Stockholm and in collaboration with the Department of Machine Design at the Royal Institute of Technology.The targets of the thesis are to prove the Advantages of a technology suitable to implement as a hygienic feature inside a dishwasher and to realize a functional prototype of a differentiated hygienic feature that does not exist on the market today.The process followed to perform the thesis is the process defined for Electrolux Primary Development.The technology chosen for development is disinfection by heating the water on the surface of the dishware, by the use of steam.A number of tests on how steam behaves when injected into the dishwasher tub have been performed, providing the results that have been taken in consideration when designing the prototype.The prototype consists of a pipe system provided with nozzles to eject the steam into the upper parts of the dishwasher. Tests of the final prototype show that thermal disinfection of water in a dedicated area of the tub can be reached within 9 minutes. The operation requires 0,17 liters of water and consumes 0.2kWh..

Syfte/purpose: Syftet med denna uppsats är att undersöka hur den svenska spelmarknaden har påverkats av Internets framväxt. Uppsatsen avgränsas till att se hur Svenska Spel bemöter de nya konkurrenterna på Internet. Det vill säga vilka marknadsstrategier Svenska Spel använder sig av, dessutom undersöks hur spelarna värderar de nya spelmöjligheter som framkommit. / The purpose of this thesis is to investigate how the development of the Internet has affected the Swedish betting market. The thesis is limited to see how Svenska Spel is facing the new competitors on the Internet.

Arlanda airport is Sweden?s largest airport. The demand for comfort cooling of the airport?s buildings is high and is mainly provided by district cooling. District cooling is based on the same principle as district heating.

In order to reach the environmental targets, set up by the EU, there are many measures taken to make Sweden more energy efficient. In the housing and real estate sector, an installation of an exhaust air heat pump that reuses the heat in the exhaust air in order to lower the amount of acquired energy, is an example of such an action. The recovered energy can then be used for heating of radiators and tap water. This report aims to evaluate and compare three different systems using exhaust air heat pumps regarding COP, degree of coverage and cost savings. This study was delimited to only account for apartment buildings.The theory chapter describes the different conditions and factors that affect a building?s energy balance.