The purpose of our essay is to examine if variation exists in the way that auditors try their independence, this so called analysis-model. We will suggest some factors that influence the way auditors practise the analysis-model. The institutional theory predicts no differencies since the normative pressure could be expected to be severe. But we found that among other things people?s qualifications, personalities and audit firm?s size and age influence the way auditors try their independence.

Aim: The Analysis model was introduced after several audit-scandals in order to enhance the confidence in the auditors? independence. Our purpose with this essay is to find out if the auditors experience that the stakeholders? confidence in their review of the financial information has increased as a result of the Analysis model. We also strive to describe the function of the Analysis model in order to give the reader a deeper understanding in this subject.Method: The scientific approch we have used in this essay is a qualitative survey method, in order to find out the auditors opinion and attitude regarding the Analysis model and whether the stakeholders? confidence in the financial information has increased as a result of its introduction.

This thesis deals with the compatibility between analysis software Revit Structure2012 and Robot Structural Analysis 2012. The purpose is to become more aware ofinformation management models to be compatible across different softwareapplications. The structural model is made to be optimal for the compatibility of othersoftware Aim is also to gain an understanding of the transferring methods that exist,and which method is most convenient to use and to examine whether the methodswork in practice. Objective of this project is to make the modeling processtime-efficient for constructors. Models do not need to be structured in severaloccasions in different software; it only needs an optimal model that transfers properlybetween software.The method used in the thesis consist cases where the transferring process isexamined.

The purpose of this thesis was to analyse, model and finally generate dynamic vehicular motions in a train. The objective with the analysis was to find important motions for a realistic train experience. The motions from the analysis were then weighted against possibilities for generation in a motion platform.A dynamic motion model was created to model the selected motions. The model was implemented in a simulation environment, more specifically MATLAB/Simulink. The simulation environment was used to simulate the model and to generate outputs to control a motion platform.

This paper describes the development of a simulation model for the ambulance flow in the Västra Götalands-region of Sweden, and an analysis tool for the output of the simulation model. The aim of the simulation model was to be able to evaluate the outcome from changes in the ambulance operations, such as a reorganization of ambulances or an increase in intensity of the ambulance calls. This evaluation is meant to serve as decision support for the strategic planning of the ambulance operations. The analysis tool was developed to visualize the abundant geographical data produced by the simulation model in a meaningful way. The simulation model was validated against historical data which showed that the dispatch time for the highest prioritized ambulance calls corresponds well with historical data.

This paper describes the development of a simulation model for the ambulance flow in the Västra Götalands-region of Sweden, and an analysis tool for the output of the simulation model. The aim of the simulation model was to be able to evaluate the outcome from changes in the ambulance operations, such as a reorganization of ambulances or an increase in intensity of the ambulance calls. This evaluation is meant to serve as decision support for the strategic planning of the ambulance operations. The analysis tool was developed to visualize the abundant geographical data produced by the simulation model in a meaningful way. The simulation model was validated against historical data which showed that the dispatch time for the highest prioritized ambulance calls corresponds well with historical data.

Rising energy prices and higher energy demands have led to an increased focus on energy efficiency, in particular in the real estate business, where high potential for energy savings exists. Within the next few years, buildings that were constructed in the sixties and seventies will be in need of renovation. One of the challenges of these renovations will be to improve energy efficiency. A real estate company that is facing this challenge is Uppsalahem AB, based in the city of Uppsala, Sweden. This study focused on analyzing energy efficiency measures when renovating old buildings.

REINERTSEN AS performs expansion and buckling analyses of pipelines using ANSYS, afinite element modelling and analysis tool. In an expansion analysis the pipeline is modelledwith thin?walled pipe elements called PIPE20 which allows plastic deformation. However, ina recent analysis the results retrieved from the PIPE20 element were incorrect for strainsabout 1 percent. One main issue was that the PIPE20 element overestimated the strains.The purpose with this Master Thesis was to become familiar with the theories and analysismethods used in pipeline design.

This report brings up the question - ?Is BIM profitable when planning a single-family home??.The methodology for finding the answer to this question is firstly to state the definitions of BIMand the company that is projecting by using the BIM-model. The answer is then obtained byanalyses of the factors of profitability with respect to: time, opportunity of revision, problemvisualization, preference adjustments and energy. A BIM-model has been made simultaneously asthe writing has proceeded to get a perception of how a BIM-model really matters for the analysis.The analysis shows that the answer for the question depends on further factors. The factors thatare mostly discussed are the company?s intentions and the complexity of the house.

Large companies in today?s business environment are to a great extent depending on their credit score by rating institutes like Moody?s and Standard & Poor?s. There is however indications that these big institutes are not always rating companies accurately. This is why this thesis aims at developing a new credit rating model, CRITA-Score, with the objective of determining a company?s financial health more accurately.

With this master thesis we wanted to find out in which way the concept of public service is connected to different perspectives, ideals, visions of the future and forms of organizations. The purpose with our thesis was to do an analysis of different concepts regarding to public service. To the analysis of concepts we used Swedish newspapers and analysed the issue of public service that had been discussed in articles written during the last five years. From this material and other papers about public service we developed a model of public service ideals. We wanted to find out what the different perspectives thought about the Swedish television and their commission.

Three methods of sensitivity and unceartainty analysis have been applied to the operative stormwater- and recipient model StormTac. The study area is the watershed of lake Flaten in the municipality Salem. StormTac?s submodels for stormwater, pollutant transport and the recipient are cosidired. In the sensitivity assessment, the model parametres and inputs were varied one at a time by a constant percentage according to the ?one at a time? (OAAT) method and the response of the outputs were calculated.

Distrilux International AB, a company within the Electrolux-group, works among other things with storing of products from other companies in the Electrolux-group. This rapport contains a cost analysis of the two Distrilux warehouses in Motala and Mariestad. The company offers five services in these warehouses, in-loading of products from a local factory and from external factories, storing, out-loading of products to Sweden (domestic) and for export. Since there has been some hesitation of the accuracy of the price-model of today, a master's thesis has been advertised. The purpose of the thesis has been to investigate the agreement of the price-model of today and the apportionment of the costing in warehouses.The main problem is to determine which activities is to be considered important in the price-model.

The thesis was done in collaboration with EAB situated in Smålandsstenar. In the initial discussion faze on doing a thesis with them there was a need to analyze and ensure the strength of an existing product, cantilever racks. This included performing FEM calculations on a model and comparing the results with physical tests.EAB has two models of cantilever racks, a light duty and a heavy duty. Within the heavy duty model series there are five product variants that differ in both size and load capacity. We will be working with the product variant with a load capacity of 1000 kg/arm which is the variant that is in the middle of the series.When we started work on the thesis we did a literature study and couldn?t find any well defined methodology that integrates both product development and computer aided design analysis.

The main purpose of this study is to analyze texts written by pupils during the national test in the subject Swedish for grade 9 in order to identify and illustrate how they have met the instructions for the writing task including genre. The texts have been analyzed using Palmér & Östlund-Stjärnegårdh?s (2005) model for student text analysis. This model has been supplemented by studying word and sentence length, as well as indexes for level of readability (LIX) and word variation (OVIX) in order to illustrate possible differences in a gender perspective. The results of this study are in line with previous research, as the girls? texts are longer and more descriptive, while the boys? texts are shorter and show a wider range of word variation.