Syfte:                        Denna studie syftar till att undersöka huruvida avskaffandet av revisionsplikten fick de effekterna som önskades av EU samt Svenska regeringen, vilket var att minska de administrativa bördor och kostnader för mindre bolag. Det har nu gått en tid sen avskaffandet och det är nu möjligt att se vilka effekter som de berörda företagen har märkt av. Metod:                        Undersökningen ämnade utföras med en kvantitativ metod med hjälp av enkäter. Men på grund av få respondenter och stort bortfall används istället en kvalitativ metod. Uppsatsen har en induktiv metod. Slutsats:        Studien visar att alla de företag som ingick i undersökningen upplever en minskning av kostnaderna efter att revisionsplikten avskaffades, samt att majoriteten av företagen även anser att den administrativa bördan minskat. En del av företagen har valt att ta hjälp av konsulttjänster efter att de valt bort revison..

The purpose of my task was to map the pallet flows at Findus and put together as well as analyze the problems. My work has also included finding out what alternatives there are to the present pallet exchange system and suggest measures to reduce the problems.The problems can be divided into poor quality and hygiene issues. The poor quality, for instance poor strength is due to arbitrary judgements and the fact that there are companies that make a system of manufacturing forged pallets of an inferior quality compared to the EUR-pallets. These pallets are marked with stamps more or less similar to the EUR-mark and taken into the exchange system. Of course there are rules how to judge a pallet but these rules are many and sometimes indistinct and there are a lot of marks to keep track of.The most dangerous part is when the pallets lack the prescribed carrying capacity.

The purpose of this Masters thesis is to accomplish an understanding for childrens librarians purchases of juvenile books. Two main questions are to be answered: - Which considerations do childrens librarians do when buying juvenile books and which goals and motives are behind their purchases? - What do childrens librarians think that their knowledge and competence consists of and how is that knowledge useful when buying juvenile books? To answer the questions qualitative interviews with five childrens librarians have been carried out. The material has been analyzed through a theoretical construction consisting of theories about collection development, book selection and quality judgments. The conception tacit knowledge silent knowledge from Michael Polanyi has also been used for interpretation.

Insecticides will be removed from Swedish forestry, at present insecticides are used to treat our seedlings to avoid them from being attacked by pine weevils. With the forthcoming ban on insecticides alternative protective measures will have to be tested. Holmen Forest Ltd has aimed to find an alternative and have developed a mechanic pine weevils protection accessory as well as a new concept on planting pipes. Studies have been conducted on the behalf of Holmen Forest Ltd to see how planting with the newly developed mechanical protectors and plant pipe stands up against the conventional methods used today. The study was conducted over a three week period. Three factors were compared regarding planting quality including i) pressure around the plant, ii) the depth the plant ended up in, iii) plant angle. Mechanical plant pipes were used in the study, and where tested like a one-handed and a two-handed pipe. The study concludes that further development is needed for the mechanic plant protector to live up to the speed and quality of conventional methods.

The digitization in the Swedish health care sector is rapidly growing. This study investigates whether the digitalization in health care has led to higher quality and an increased value for patients. Interviews with staff in various health care professional categories were conducted to qualitatively study how the implementation of digitization is perceived in practice by those directly involved. Furthermore, an observation was made, where a doctor was followed duringa workday to study the different digitalization software tools that are being used. Previous studies and other relevant literature accompanied the study of digitalization in health care. Organizational theories were compared with the practical organization management at the studied health care organization, as well as their dependence on other authorities and companies.

Syftet med denna kvantitativa enkätstudie var att studera om skillnader fanns i aktivitetsutförande och livskvalitet hos anhöriga till personer med demenssjukdom, samt om någon skillnad fanns könen emellan. Data samlades in från två enkäter Occupational Gaps Questionnaire (OGQ) om upplevelsen av aktivitetsglapp i dagliga aktiviteter samt Alzheimer´s Carer´s Quality of Life Instrument (ACQLI) om upplevelsen av livskvalitet. Enkätsvaren sammanställdes via SPSS och presenteras med deskriptiv statistik. Resultaten visade att anhöriga upplevde aktivitetsglapp inom de fyra aktivitetsområdena. Flest glapp upplevdes i aktivitetsområdet fritid.

The aim of this report has been to investigate the use of electricity energy before and after a conversion of foodservice. The ambition was also to highlight the food safety and the retention of nutrients in relation to the conversion. The methods being used were qualitative interviews, case studies, study visits and literature. The equipment and the use of energy was the same in 2008 as in 2011 for hot-holding of the tested component, sauce with ham. The chilled system used more than three times the energy and cost for one portion than one portion in the hot-hold system.

Patients with heart failure have a high mortality and often readmits to hospital care, due to a lack of compliance in the treatment plan. Patient education on self-care provided by nurses is important in improving patient and clinical outcomes.The aim of this study was to describe effects of nurse led interventions of patient education for elderly patients with heart failure. Literature study based on nine quantitative scientific articles. The results shows that different nurse led interventions of patient education with patients with heart failure had positive effects on self-care management, quality of life, health related quality of life and hospital care. E-mail reminder to community nurses and telephone education shows to be the most effective patient education interventions.

Design for Six Sigma (DFSS) is a further development of the Six Sigma draft to carry through preventing quality measures in developing and designing of new products and processes. With increasing demands on enterprises development processes to be more safety and faster the need of DFSS arise as a product, process and service development concept in the organisations. Design for Six Sigma aims to improve and structure the development process of an organisation and consider the application of the innovation problem solving. The concept aims to leave the structure of the traditional Six Sigma concept and instead, from an innovative perspective, search for new solutions to existing problems. The concept constitute of a toolbox with a lot of quality tools that are divided into phases in a development model.

As technology have continued to develop over the latest decades and become more advanced the pressure on the general citizens understanding of technology becomes a essential part to live in our society today. The transition have affected our society in great ways and have made a great impact on different groups, one of them being the elderly population in our society. The purpose of this study is to examine how the fast technological development in the latest decades have affected the elderly in our society. This from their perspective by gathering empirical data through semi-structured interviews with elderly people involved in the Agnes-project, a research project focused on improving the general quality of life for older people and increase their knowledge about technology. The study has shown that after the older peoples time involved in the Agnes-project their quality of life had improved in different areas. Areas such as increased cognitive activity, increased interest in new technology and an improvement in their communication with friends and family.

User friendly and usable are two words that are often mentioned in the context of marketing new products. By doing so it adds an extra sense of quality to the product. The meaning of these words is therefore something that every product wants. But what is it that makes a product usable and user friendly? What methodology exists formaking sure that a product is usable? Does it exist applicable processes to ensure user centered development? These questions together with a practical example are parts of what will be addressed in this report.The thesis was carried out for C2 Management, a company that works with supporting other companies in their work with quality and constant improvements.

Syfte: Uppsatsen ämnar undersöka om det finns en skillnad på hur kommunikationen fungerar mellan revisorer och små respektive medelstora företag. Uppsatsen ska även undersöka om kommunikationen i sin tur påverkar förväntningsgapet hos företagen.Metod: Uppsatsen är av den deduktiva ansatsen och är utformad efter kvalitativ metod. Primärdata togs fram genom intervjuer.Slutsats: Undersökningen pekar på att det finns skillnader i kommunikationen mellan revisor och företag baserat på företagets storlek. Däremot visade det sig inte vara några större skillnader i informationsinnehållet baserat på företagets storlek. Förväntningsgapet ser annorlunda ut mellan små och medelstora företag i denna undersökning.Förslag till fortsatta studier: Genomföra en liknande undersökning fast avgränsa inriktningen till förväntningsgapet mellan revisorsassistenter och företag..

The companies of today figures on a hardly competitive market. This makes it necessary for the company to find new way to create competition advantages. Since it is no longer enough to compete with the technical quality of the product the companies are forced to also enhance the functional quality. To accomplish this it becomes necessary for producing companies to be customer oriented. A customer oriented company culture can be reached with the help of internal marketing in which different activities work to inform and teach the employees about the company strategy and also about their own role as part-time marketers.This thesis examines Electrolux, a company which is currently striving to develop a customer oriented company culture.

The aim of this Masters thesis is to examine librarians attitudes and values when it comes to the question if a new media, video games, should be introduced at the library or not. Video games are here seen as media primarily for youths. In our study we also wanted to study the discussions of quality and purchase, when computer games were introduced at the library. In order to answer our questions we conducted nine interviews with librarians working with children and youths, in eight libraries. By analysing their statements, using Maj Klassons theory where she defines the librarians role in three different strategies, we could demonstrate how the librarians reason when it comes to video and computer games, youths, quality and purchase.

The large-scale soy cultivation has negative consequences for the habitat of local populations because of the intensive use of pesticides and the destruction of rain forests and eco-systems. GM soya, varieties are often used. The majority of Swedish people, however, do not want GM products in their food. It will be hard in future to ensure GM free food, particularly foods that come from countries where GM crops are grown on a large scale. It is very difficult to avoid cross- contamination when both GM and non-GM crops are grown in the same area.