In today's society there is tougher climate both financially and time wise. Accountants working under tight deadlines leading to the compromise between quality and quantity in the audit process and them therefor are being guilty of so-called reduced audit quality, RAQ. Reduced audit quality involves intentional actions designed to somehow reduce the evidence contained in the audit. We examine in this study the impact of time budget pressure (TBP), underreporting of time (URT), ethical organizational culture and charismatic leadership has on the frequency of RAQ.Previous research has already shown that there are clear links between TBP and RAQ, between URT and RAQ and between ethical culture in organizations and audit quality available. Five hypotheses were designed to the study.

We performed our thesis at SCA Hygiene Products in Falkenberg. Our task has been to present a suggestion for a solution of the packing of giveaways that the company uses.In the current situation the work is performed manually, and the company wants to automate the process. In the following report, we present the different solutions that we have developed in our definite model. It includes a picking solution, a shaking table and trays. The product choices we have made are based on existing solutions.To help, we have used Fredy Olsson's books in principle and primary structure.

The subject for this paper is the Class Action against Skandia Association, a civil organization formed in 2003 with the aim of claiming compensation for some 1.2 million life insurance customers. The background to its formation was one of the largest financial scandals in Sweden in recent times, involving a number of questionable affairs within the insurance corporation Skandia and its subsidiaries, most notably the life insurance company Skandia Liv. The interests of both the stake- and stockholders of the company seem, in certain ways, to have been grossly misrepresented. The scandal, as well as the reaction it spawned, pose a number of questions. In this study, we focus on two: a possible, and in many ways apparent crisis in the representation of interests in Swedish society, and the role of civil society in upholding the balance between these interests.We argue that what is often held to be the ?greed? or ?immorality? of individuals in scandals such as Skandia is, to a great extent, a mere reflection of the ?rational? underpinnings of modern-day capitalism.We find that trust has been a key mechanism of control in the relationships between consumers and agents in pension and life insurance markets, and that ?the Swedish model? that distinguished post-WWII Swedish society was a model heavily based on trust towards existing models of bureaucratic governance.

I en omvärld som ställer allt högre krav på delaktighet kom ett uppdrag 2000-03-30 till Norrbottens Flygflottilj, F 21 som på nio månader skulle sätta upp ett nytt internationellt förband. Om förbandet kallas ut blir det första gången sedan sextiotalet som Sverige fullgör tjänst med krigsflygplan utomlands. Swedish Air Force Rapid Reaction Unit, SWAFRAP AJS 37 skulle ställas i 30 dagars beredskapDenna uppsats syftar till att beskriva och analysera den planeringsprocess som har genomförts på F 21 ur de traditionella perspektiven problemformulering, genomförande och utvärdering avseende detta nya förband.Undersökningen har genomförts som en fallstudie på F 21 och avgränsats till AJS 37. Planeringsprocessen har studerats genom intervjuer av chefer inom SWAFRAP organisationen.Studien pekar på att processer av detta slag är ytterligt komplicerade och kräver mera forskning om vi skall lyckas förstå alla ingående komponenter och deras interaktion..

In recent years, the right-wing extremist site Avpixlat (?Unveiled?) and the anti-racist blog Inte rasist, men... (?Not a racist, but??, IRM) have established themselves as political actors and platforms for political discussion in Sweden. However, we know very little about them and their impact on democracy.

The aim of this study was to examine how some Swedish school counsellor?s describe their school social work and how they look at its content. Further more the aim is to look at what restraining and promoting factors the school counsellor?s experience in their working situation. The approach of the study is qualitative and interviews have been made with five school counsellors.

The purpose of this thesis project was to study how different companies are working with LastTime Buy and through that study propose improved ways of working with this for Scania CVAB. The project aimed at studying the work processes from three different perspectives:decision models, quality aspects and liability aspects between companies.To study this, qualitative interviews with one or several representatives from differentcompanies that are affected by or involved in Last Time Buy were used. Representatives wereselected partly from Original Equipment Manufacturers, suppliers, component manufacturersand companies offering third part solutions for Last Time Buy. The companies also reflecteddifferent industries. The interviews aimed to create an understanding for the methods used atthe different companies but also the ways of thinking and the knowledge behind the choice ofthese working methods.The analysis shows that the Original Equipment Manufacturers used very similar decisionmodels for Last Time Buy, but that external factors or the company strategy made them reachdifferent results.

Since their invention in 1999, CubeSats have become a widespread standard for small picosatellite missions. CubeSats allow for quick development of satellite payloads and launch in space without the high costs of a normal satellite. Emphasis during the CubeSat design process is placed on use of commercialoff- the-shelf (COTS) components and reuse of previously-designed units.This report describes the interfacing of a scientific magnetometer, the Small Magnetometer in Low-Mass Experiment (SMILE) to such a CubeSat mission, the Space Weather using Ion spectrometers and Magnetometers (SWIM). Design of a complete platform for use in multiple such missions is presented here.Modularity is one of the key aspects followed in the course of the work. A new board containing the analog pick-up and compensation circuitry for SMILE has been designed to fit inside a CubeSat frame.

Background: Previous studies have shown that intuition occurs in decision making in small enterprises. However, these studies have not illuminated which decision attributes leads to intuitive decision making.Purpose:The purpose with this study is to contribute with an increased understanding of which decision attributes leads managers in small enterprises to use intuition in decision making and why these decisions attributes have an impact on the role of intuition. The follow-ing research question will be answered in our study: Which decision attributes leads to intui-tive decision making in small enterprises, and why?Method: To answer the research question we have conducted semi structural interviews with managers in small enterprises to achieve a deeper understanding of the role of intuition. We have also used a method called Visual Card Sorting as a complement to the semi structural interviews.Result/conclusion: The result of our study indicates that the relevance and the uncertainty of a decision have the greatest significance in the use of intuition in decision making in small enterprises.

The Volvo Trucks plant in Umeå is a highy complex manufacturing facility where the same production line handles a variety of different models. This require flexible and agile processes with high quality standards. This thesis studies the flow of material through a production line and how Volvo can use their existing manufacturing monitoring system to optimize the flow of materials.The goal with the thesis is to identify eventual problems with the flow of materials and to deliver a few proposals on how the production line can improve its productivity. The theory of LEAN, Just-In-Time and Supply Chain Management serves as the scientific reference to this project. By analyzing the flow of material, performing interviews and observing the processes a few problems are identified.

Mainly focusing on the big picture regarding the research concerning the religious sphere in Bronze Age Scandinavia, the research field has been missing out on the smaller picture. The results have a tendency to produce a picture where the big landscape monuments, social structures and cosmology appear in the foreground. This essay is a comment to this phenomena and a methodological and terminological discussion regarding the way in which we as archaeologist?s works with questions about religion and rites. The main task though is to make an attempt in trying to identify the ritual performers and to answer the question whether it's possible or not to do that.

The purpose of this study was to examine the extent to which incontinence aids, used in local authority/municipal nursing homes, were adapted to the resident?s urine-leakage volume and to find out how nurses perceived the current situation concerning individual testing of incontinence aids in municipal nursing homes. The study method was a quantitative empirical study and was carried out in two phases. The first phase was a weighing test, carried out in three nursing homes, whereby the incontinence aids used by 25 residents during a 48 hour period were weighed. The second phase was the completion of a questionnaire by the municipal nurses working in the same local authority.

The residential yard at Kvarteret Landsfiskalen 1, in the area Herrgården in Rosengård, Malmö was built in 1971 and has since then been reconstructed twice, in 1984 and 2008. The yard is found in an area which was built during the years 1965 ? 1974, a period in which the swedish goverment approved a decision to build one million homes, and much of the events in this particular yard is also typical for the process in many other areas built during the same period.At the original construction the design of the yard was entirely incused by the pressure in time and finance, one was under at that time, in order to over- come the housing shortage. The design it has nevertheless been given, reflects the esthetic ideals of that time well.The building of the area was barely finished when the swedish authori- ties started handing out grants in order to support the rearmament of the outdoor environment in the areas built during the so called ?million program?.

The purpose of this essay is to describe the organization of the Swedish Animal WelfareAgency during the time it was in operation. The Swedish Animal Welfare Agency was established in 2005 by the government who saw it as necessary in order to strengthen the protection of cruelty to animals in Sweden. However, the agency was shut down already in2007 and its responsibilities as an agency was moved back to the government and the department of agriculture. During its time in operation, the Swedish Animal Welfare Agency, received much criticism, among other things because of its interpretations of the law which were seen as too focused on details and thus ?bureaucratic?.

This is a report for our thesis that was conducted as a conclusion of our bachelor degree in Business engineering at the Royal Institute of Technology (KTH). The work is done in cooperation with the firm Navigate Consulting Business Solutions AB.They have their leading expertise in Oracle E-Business Suite and has previously chosen to implement Oracle EBS R12. The modules that are planned to be implemented are general ledger (GL), accounts payable (AP), accounts receivable (AR), project module (PA), purchases, and CRM. For a consulting company like Navigate, it is particularly important to have a simple and effective time reporting process. We were therefore asked to provide new tabs with a decision-making process to determine if Oracle Time & Labor (OTL) is a useful time tracking system for their business.In order to achieve the company´s aim and objective we decided to follow a development method with five different phases.