Auditing has long existed and it was in 1899 that the first Swedish organization for accountants SRS, Swedish Audit Society, was created and in 1923 that FAR, Association of Chartered Accountants, was formed. It was after the Kreuger crash in the 1930s that authorized auditors had their breakthrough. After the crash the accounting profession has endured fierce criticism when the audit was flawed and it was during this period that authorized auditors became more widespread, the concept was developed independently and the importance of auditor independence became evident.We have in our paper therefore chosen to focus on auditor independence and to make that it requires the independence to relate to something. Therefore we have chosen to focus on the interaction between the auditor and the client. To explain what independence means we have used the analysis model, the expectation gap and communication, and explain what the audit entails and what tasks the auditor has.

Social media, such as Facebook, Instagram and Twitter, have become popular platforms for social communication, and, increasingly, also important channels for business marketing. For a business intending to use social media for marketing, however, developing a strategy and building a trademark can be a challenge. This report describes how a small, newly established business enterprise can develop a digital strategy with clear goals and practical guidelines. The report describes a digital strategy for Gelato Scarfó and shows how this strategy is made concrete through a set of guidelines. The guidelines develop a trademark for identification and loyalty, and give advice on how new materials can be made consistent with the trademark..

Abstract and summaryThe glocal province of competence.The regional building up of knowledge at Växjö University and its choice of home region.The aim of the study is to give views on knowledge and to describe and discuss which home region Växjö University has chosen as its context. Taking my point of departure in the literature and in examples, I illustrate, discuss and examine how three different disciplines at the university have chosen their home regions. The disciplines are history, economics and biology. The study covers the last 33 years.The empirical study, with its focus only on regional matters, is based on four sources. 1.

The use of CAD, within the building industry came strongly, during the 1980?s and the 1990?s. The development has since then rapidly progressed and the using of 3D-models has in addition increased. We are now at the edge of next step of evolution. BIM, Building Information Model(ing), is here.

As the speed and complexity of computers have increased so have software and the expectations of users. Software development follows a straightforward evolution where complicated tasks are made easier by better tools; this repeats itself as those tasks in turn are automated.Software mechanics that were seen as revolutionary a decade ago are seen as obvious requirements that no multimedia application can be without.dotNet is the next step in line and makes it easier and faster to build software.This report focuses on the development of a multimedia platform developed in dotNet. It does this by developing the tools and framework from which a complete game can be built.A game is selected because it combines the most aspects of multimedia development, such as interaction, graphics, sound & music. The report goes further by describing why the game looks like it does as well as the mechanics of the game and the benefits of the dotNet platform..

This thesis work was made for Södra Cell Mörrums bruk in Blekinge. The purpose of the work was to develop a computer model in the simulation program Extend for the removal and balance of organic oxygen consuming substances, measured as COD (Chemical Oxygen Demand), in the new biological treatment plant in the mill. The plant produces two different pulp products, TCF- (Totally Chlorine Free) pulp and ECF- (Elementary Chlorine Free) pulp, for sale. The different bleaching procedures affect the characteristic of the wastewater and thus the effectiveness of the biological treatment plant.In the model that was developed the COD in the wastewater was divided into five different COD-fractions: soluble easily degradable (SS), soluble hardly degradable (SR), soluble inert (SI), particulate inert (XI) and particulate biomass (XB). To create the model FlowMac? was used as a base.

In the gaming industry, it has long been popular to combine genres with the aim ofcreating games that bring together the best of several worlds. However, there are stillmany unexplored combinations with good potential.This report addresses the planning and development of a game prototype that combinestwo game genres, turn-based and real-time strategy. In addition to presenting the results,the report also discusses the di culties that were encountered and how they were handled.The prototype contains a working combat system and a basic AI. The prototype ismodular, which means that it is easy for an end user to extend the game with extra content.Most elements that were considered important from the two genres were implemented, butthere is still room for improvement and further development.The result is evaluated by means of quality assurance, a process that is commonly usedin the gaming industry. The response has been generally positive, which indicates thatthe combination has potential and should be explored further..

The construction industry stands as one of the industries in Sweden where most employees tend to encounter accidents. At the same time, the Swedish authority of work environment estimates that there are large numbers of hidden statistics with accidents and incidents that never gets reported. To prevent accidents, the Swedish authority of work environment has decided that every company have to, beside report every accident and major incident to the authority of work environment, keep statistics and evaluate every incident that happens at their places of work.The people responsible for work environment at the Swedish building contractor Peab, believe that it is only a fraction of all incidents happening at their construction sites that actually gets reported. The purpose of this study is to investigate the reason why employees of Peab do not report incidents. By an inquiry and interviews with both craftsmen and office holders at Peab Bygg Öst 1, the employees? attitudes and knowledge have been studied and evaluated.The study shows that the craftsmen´s knowledge of incidents is relatively low.

When foreign children first arrive to Sweden, the first contact they get with the local society is through primary school. Therefore, the primary school have the fundamental role to attend the foreign and their families.The teacher plan for primary schools (Lpfö98) make it very clear that children with foreign background are given the full support in their development in a multicultural society. The aim of this report is to investigate how two pre-school teachers and one school counselors? work with these newly arrived children in preschool to support their integration in the preschool.As the role of the primary school is so vital for children with foreign background in this new society, I would therefore like to take the opportunity to explore and show how meaningful the role is of teachers to integrate these children into the Swedish primary schools.In this report, the theory part is treated based on integration and on the schools suspension to multicultural backgrounds. For this report, I even stress the support of the primary school and how they meet the foreign children and their families.

The security solutions used in wireless home networks are examined in this report. Thegrowing number of wireless units have increased the need for reliable security solutions.This report aims to enlighten the reader about the fundamental technology used inwireless security solutions and inform about the existing flaws. A recommendationabout how to achieve a high level of security in the home network is also given to thereader.Several flaws in the security solutions in use have been reported. Of these the mostsevere has been examined in a test network using highly accessible tools to get aperception of how vulnerable the user is.The tests showed that several attacks were efficient and easily carried out. We have alsoseen that several of the home networks in our sample are susceptible to these attacks.Our survey revealed that the Internet service provider's technical support in many caseslacked the knowledge necessary to inform the user about reliable security solutions..

This study is based on a qualitative study with 8 semi-structured interviews. The aim of thestudy was to describe how social workers in the individual- and family section in socialservices in two different municipalities in Sweden reason about reporting obligations and tounderstand what lex Sarah means in the decisions making to report incongruity or not. Weinterviewed social workers that work in the department of individual- and family section, amunicipality worker who works with state governance with all kinds people in the society.We asked the social workers altered questions about how they handle lex Sarah in their work.Three different topics were identified in our study and became the themes: Description,management and conflicting thoughts. Our analysis is based on two different theories, oneabout the choices a person make being in an organization, the other about how a professionalindividual have altered pressures to handle in their everyday work. By doing a semi-structuredstudy of the social workers opinions, we found out that the description of incongruity was notthe focus just in managing lex Sarah.

In Europe poplar plantations has been planted for more than one hundred years. In the first plantation was made in 1940. The interest for poplars has since then shifted over the years and has for long periods been very low but is now slowly increasing again. The main reasons why poplars are becoming more interesting are because of their great production potential. Nevertheless, the knowledge of how to mange poplars in Sweden are very low and very little research has been done concerning management of the species. The objective for this study was to; 1) investigate and document experience and results obtained in practical Swedish forestry, 2) to give a fair picture of the perceived advantages and disadvantages that the poplars has for the forestry, 3) document what the foresters that has experience and those who has no experience of poplar plantations thinks about the potential of poplars.

The design of the building envelope affects the energy consumption of a building. As the energy requirements for new buildings are becoming more demanding, the performance of the building envelope must be improved. Energy efficiency and durability are important attributes to consider.This report includes investigations of the building envelope, moisture and passive solar energy. It is based on the analysis of two different buildings with different designs. These buildings stand as reference for two of the companies who are working on a new, climate smart, residential area in Uppsala, Sweden.Studies and analyses on energy consumption and moisture transportation were made.

Every organization goes through the same lifecycle. Through every step in the transformation to a better organization the communication structure changes. In this report there are examples of the communicational disadvantages that is connected to the communicational structure.By choosing to not have a formal communicational design, the manager takes a risk in spreading the information, the interaction, the control and the balance in creativity and constraint.This case organizations problem is that some parts of the organization has made more progress in the communicational structure than other parts. In this case the Collectivity structure has met the Formalized structure.Tha structural differences has came to affect the way of sharing information and it has become a situation where the information about the products is not stored in a safe way from a quality point of view. There is a gap between the two different ways of communicate.In this report I have created a model to identify problems in the communication structure.

In Sweden everyone has the possibility to report deficiencies in animal welfare they encounter. They report this to the county administration in their county and such a report is called a complaint case. Complaint cases are normally handled with animal welfare inspections, carried out by animal welfare inspectors from the county administration in the county where the animal keeper with reported deficiencies lives. The county administrations in Sweden receive a lot of complaint cases that differ in grade of how severe the deficiency is. The complaint cases are given priority by how severe the deficiency seems to be.