As trucks are getting more and more advanced, information about their weight has become a key factor for controlling them in a more fuel efficient and safe manner. Knowing the mass of a heavy duty vehicle in real time has been a difficult challenge for the truck manufacturers. With the processing power for electronic control units in trucks steadily increasing, more advanced algorithms for calculating the mass has been developed, but at the moment there still is a wish for better performance.Since there is a lack of good information regarding the external forces acting on the vehicle, forces that depends on the slope of the road, foundation of the road and the wind, the methods have to be able to disregard these. Such an approach, based on an indirect least square solution, has been evaluated in this thesis. The results have been promising and based on these a recommendation about further evaluation has been made..

ABSTRACT Title: Coffee but not cake- auditors independence by other services than auditing and especially capital contribution to clients Seminar date: eight of June 2007Course: FEK591 Master thesis in Business Administration, 10 Swedish credits (15 ECTS)Authors: Maja Dragicevic and Negra Savic Advisor/s: Anne Loft och Pernilla BrobergKey words: Auditor, independence, consolation, capital contribution, counselling Purpose: The aim of this study was to determine the auditors? opinions wether there are threats concerning their independence by other services and especially capital contribution. What services can an auditor perform besides accounting services so that it does not disturb and threat the auditors? independence?Methodology: To achieve the purpose of the thesis a qualitative study was implemented. We carried out a number of interviews with auditors from different auditing firms.

Purpose: The purpose of this study is to seek understanding, describe and analyse how auditors practically reassure and maintain their independence towards clients.Methodology: The study is conducted with a qualitative method with a deductive approach. The study is based on interviews with both experienced and recently graduated auditors.Conclusion: Our empirical results show that there are economical incentives that contradict the requirements to fulfil the auditor?s independence. The conclusion is that the media view is narrow and biased. Furthermore the auditors agree that an acceptable level of comfort is achieved by offering a high value, being a part of a large network of professionals and the ability to set materiality and evaluate risks. .

Företagsledarna i undersökningen har stora förväntningar på revisorn. Företagsledarna anser att den fristående rådgivningen får vara ganska omfattande, för att företaget ska kunna få all hjälp de behöver. P.g.a. detta anser företagsledarna att det inte finns något olämpligt område för revisorn att rådgiva inom. Revisorerna i undersökningen sätter däremot en gräns för rådgivningen med hjälp av de etiska reglerna, och lämnar över de uppdrag som de anser att någon annan har mer kompetens för att utföra.

This study was performed to investigate how the Japanese sect Aum Shinrikyo was legitimating its violence and killing acts. By analyzing the leader and members of the sect, and applying this information on two theoretical models, this paper tries to give an explanation of both single acts of violence and killing, and two terrorattacks.The result shows that Aum Shinrikyo was able to legitimate violence and killing acts through its ideology. In their opinion, cosmos was a place with several levels and everyone wanted to get as high as possible. Those who were killed by the sect would never be able to get to a higher level by living, since they would do too many bad actions. The murderers also got better karma since they helped the person to a better place.The legitimating of violence and killing acts in Aum Shinrikyo can be explained as a duty that is holy, which agrees with the theorists about religious terrorism..

Employees of the criminal correctional system have a duty to notify social services if they suspect that children are exposed to maltreatment, according to Chapter 14, § 1 SoL. Despite the obligation to report, studies show that this is not done at all times. The purpose of this paper is to describe and analyze how the criminal correctional system in Kalmar looks at notification if they suspect that children are exposed to maltreatment. To examine this, we used qualitative research method based on semi-structuring interviews; these were carried out with six employees, working in the criminal correctional system. The answers that emerged during the interviews have been analyzed using Yeheskel Hasenfeld theory of human services organizations, and trough previous research.

The purpose of this Master?s thesis is to examine the information needs of reporters at a Swedish daily newspaper, and see if they are met by the information resources provided by the newspaper. It examines if there are resources which are not used and why. The examination is based on Henczel?s model for information auditing.

Title: Competition for small audit firms ? a qualitative study on possible competitive strategies and how the upcoming changes will influence competition on the audit market    Subject: Auditing Tutor: Margareta Paulsson  Authors: Per Dahlström and Martin Holmberg Purpose: The purpose of this study is to develop an understanding how smaller auditing firms use competitive strategies and why. The result aims to work as a support for owners and leaders of audit firms as they make decisions of how to compete in the future. We would also like to explore how smaller audit firms view the change of the mandatory audit, that is, our intentions are also to examine how they think the consequences on the market will be and their view on its affect on the competition of the market.    Methodology: Our methodological approach was characterized by a hermeneutic approach in order to explain and understand why the smaller audit firms do what they do. Our approach is a combination of inductive and deductive as it allows us to develop an understanding of the subject, then gather our empirical data and from that draw valid conclusions.

The purpose of this study is to investigate the children?s mathematics learning through play. The questions to be answered are: how can teachers facilitate children?s mathematics learning through play? How can play affect children?s math learning? Are the children aware of the role of play in their mathematics learning?My method is based on interviews and observations. My informants are three teachers who work in two different preschools.

The purpose of this BA-study is to analyse articles about blood selling and blood donations in the Chinese daily newspaper People?s Daily between 1985 and 1998.With publications of popular scientific material, reports from rallies and portraits of blood donating ?heroes? etc., the People?s Daily, i.e. the Chinese Com­mu­nist Party, actively addresses the underlying cultural reluctance to give blood by different means. People?s Daily and the CCP resolutely aims to transform negative Confucian and other traditional notions of losing blood into represen­tations of courage, honour, duty, etc.

AbstractA beautiful death ? Manliness in four Japanese samurai moviesThis thesis deals with the samurai and his portrayal in Japanese historic movies and what kind of messages he conveys in form of masculinity to theater audiences. Four movies were chosen, two from the 1960s and two from the 2010s. The reasoning behind this was to look at two eras of samurai movies and if possible try to see differences between them. The history of the samurai, being a man and woman in modern Japan, R.W Connell and famous Japanese authors from different time eras acted as tools to try to answer the questions in hand.

The aim of this qualitative study was to examine and understand how teachers see and handle the signs of child poverty within a classroom context. The paper is based on an interview study involving 8 teachers in 2 Swedish schools for children between the ages of 6 to 12 years old. Poverty is a complex word and there are many definitions of it. What do teachers interpret as signs of child poverty in the school context? How do they act when they think it?s necessary to protect a child from being affected by it, and how can we understand their choice of action with the help of action theory? We discovered that the teachers notice different things as signs of child poverty, and they all react in both different and similar ways.

The aim of this study was to capture preschool-teachers thoughts and experience basing on the obligation. Are there any policies and procedures for preschool-teachers to use when suspicion that a child is being abused occur. Are there some factors that may affect preschool-teachers to report to the social service? How does the preschool-teacher find the contact with the Social Service? I conducted four interviews with four preschool-teachers, two of these preschool teachers are employed at the same municipal preschool and the other two are employed at two other preschools. The interviews were semi-structured and were conducted at each individual?s workplace.

The Swedish Armed Forces have undergone a significant change where we have gone from recruitment through duty and replaced it with a voluntary based defence. Across Europe, countries that have undergone the same type of change demonstrate change in the quality of those recruited. The focus in this paper is how recruitment quality looks in Sweden after three years of volunteer based defence and if officers at P7 can see a change in quality on those recruited. This work aims to investigate whether soldier quality has changed from conscription recruited to voluntary recruited soldiers. The question that the work tries to answer is whether one can see a change in quality in soldiers and in that case how.The result can be summarized as one begins to see a change in recruiting quality but it is not something that is visible at the regiments.

On November 1st 2010 the obligatory audit was removed in Sweden for small companies. What factors influence such companies to have their financial reports audited, and what factors exert the strongest influence. Purpose: The authors would like to investigate factors that affect companies with voluntary audits in Skåne län to continue with the audit. The authors also wish to examine the factors that have the strongest impact on the choice to adopt auditing. Method: A quantitative study has been conducted in which aquestionnaire was sent to companies in Skåne Län Conclusion: The factors that affect smaller companies to continue with audit are as follows: Accounting quality, cost, creditors (loans), suppliers / customers, the tax office and distort competition.