During Spring semester 2011, Linda Engstrom and Malin Heder performed ?Golden Ratio?, a thesis which included 22.5 hp. The thesis followed the syllabus for the Degree Project for degree of Bachelor of Science in Innovation and Design Engineering (MSGC12) which was a unit in the Innovation and Design Engineering program within the Faculty of Technology and Science at Karlstad University.The client was Crem International AB, a company located in Åmotfors that develops the design, manufactures and markets coffee machines. The supervisor at the company has been Peter Larsson and supervisor at Karlstad University has been Monica Jakobsson. Examiner for the thesis has been Professor Fredrik Thuvander at the Faculty of Technology and Science at Karlstad University.Crem International AB controls a patent, representing a new technology to streamline and minimize use of energy during the coffee preparation and results in a good coffee quality.

The recent accounting scandals in large companies in both USA and Europe, such as Enron and Scandia, have led to a huge debate about the quality of financial reports approved by auditors who, at the same time, offer consultancy service to their audit clients. Many researchers and experts argued that there is a role conflict when an auditor offers consultancy service to audit clients. They argue that the main duty of an auditor is to verify the truthfulness of the company's financial statements. Giving consultancy service to the audit clients will impair the auditor's role to examine the company's books independently because of the economic bond between auditors and audit clients.As a result of the Enron scandal, the legislators in the USA have made restrictions to how auditors provide non-audit service to audit clients. However, the legislators in Sweden, unlike the US, did not choose to introduce such restrictions.

During Spring semester 2011, Linda Engstrom and Malin Heder performed ?Golden Ratio?, a thesis which included 22.5 hp. The thesis followed the syllabus for the Degree Project for degree of Bachelor of Science in Innovation and Design Engineering (MSGC12) which was a unit in the Innovation and Design Engineering program within the Faculty of Technology and Science at Karlstad University.The client was Crem International AB, a company located in Åmotfors that develops the design, manufactures and markets coffee machines. The supervisor at the company has been Peter Larsson and supervisor at Karlstad University has been Monica Jakobsson. Examiner for the thesis has been Professor Fredrik Thuvander at the Faculty of Technology and Science at Karlstad University.Crem International AB controls a patent, representing a new technology to streamline and minimize use of energy during the coffee preparation and results in a good coffee quality.

During Spring semester 2011, Linda Engstrom and Malin Heder performed ?Golden Ratio?, a thesis which included 22.5 hp. The thesis followed the syllabus for the Degree Project for degree of Bachelor of Science in Innovation and Design Engineering (MSGC12) which was a unit in the Innovation and Design Engineering program within the Faculty of Technology and Science at Karlstad University.The client was Crem International AB, a company located in Åmotfors that develops the design, manufactures and markets coffee machines. The supervisor at the company has been Peter Larsson and supervisor at Karlstad University has been Monica Jakobsson. Examiner for the thesis has been Professor Fredrik Thuvander at the Faculty of Technology and Science at Karlstad University.Crem International AB controls a patent, representing a new technology to streamline and minimize use of energy during the coffee preparation and results in a good coffee quality.

This report treats whether it is viable to invest in solar heating to heat the therapy pool at Östersunds Rehabcentrum. The rehab center is owned by the county council of Jämtland and is located on Solliden in Östersund city. The solar heating where supposed to be a complement to the district heating that was heating the pool in the current situation. Later, it however showed that this was not the case. The pool is currently being heated by a radiator circuit that is being heated by the district heating.

AbstractThe tax authority has an obligation to ensure that all tax cases are adequately investigated according to 40:1 SFL. In order to fulfill this obligation the tax authority has a number of investigation options. The most common form of investigation is so- called desktop investigations, which means that the tax authority will send written inquiries or injunctions to taxpayers. The most intrusive and resource-intensive form of investigation is audit. The general rule is that the tax authority?s auditor may examine all accounting records and other documents related to the business.

Syfte: Debatten kring revisorers oberoende har pågått länge. Idag är frågan om revisorers oberoende en av de viktigaste frågorna inom redovisning vilket delvis beror på de företagsskandaler som inträffat under senare år. Tidigare studier visar att sociala identifikationer kan utvecklas vid nära relationer vilket både kan ha en positiv och en negativ påverkan på revisorers oberoende. För att utvidga tidigare studier har vi lagt till personlig identifikation för att studera detta på individnivå. Vi har även valt att lägga till en faktor, det karismatiska ledarskapet, för att undersöka om detta påverkar samtliga identifikationer.

The goal of this project was to together with Cochlear Bone Anchored Solutions AB develop a new cleaning tool for their Baha?systems. Cochlear BAS AB is a daughter company to Cochlear Limited based in Sydney, Australia. Cochlear BAS AB is situated in Gothenburg and with its 150 employees develop and manufacture the Baha?system.

SammanfattningNyckelgården är ett HVB-hem med inriktning på behandling av föräldrar och barn. Den primära anledningen till att familjer placeras är omsorgsbrist hos föräldrarna. Detta innebär vanligen föräldrarnas svårigheter att kontrollera sina egna känslor och frustrationer, vilket har lett till en oförmåga att prioritera barnens känslomässiga behov. Nyckelgården erbjuder kvalificerad behandling i förälder-barnrelationen och arbetar även med svårigheter knutna till självutveckling, social kompetens och nätverk. Syftet med vår studie var att utvärdera Nyckelgården för att arbetet där ska kunna utvecklas och förbättras.

 Since the 28thof May the project to develop an internal Innovation Leadership Program (ILP)on Accenture has been running and came to an end in November the same year. The taskwas formed into a master thesis and given to two students at the Royal Institute ofTechnology in Sweden.Since the start the content and structure of the ILP has been established based on the resultsof a theoretical study, a gap analysis and an external and internal benchmarking. The theoreticalstudy focused on articles, books and lectures about innovation, creativity and pedagogy. Subjectssuch as leadership, motivation, reflection and coaching were studied as well, but in a smaller scale.The gap analysis consisted of eleven interviews with people from different career levels withinAccenture and the goal was to establish the view of innovation and creativity among the employees.The interviews also asked about the knowledge the participants had about Technology Lab in orderto get insight of how to improve their communication and cooperation with people in client projects.Internally a similar program was studied called Minority Leadership program, whom will not bedescribed further in this report, to get inspiration. The external benchmarking was conducted onStanford and was very successful.

Problem Discussion: Today the banks manage three central products: mutual funds, mortgages and bank accounts. Banks have authority and credibility, the services and the products they offer and sell can sometimes be difficult to understand. Customers are offered a large number of investment options with varying risk profiles. These developments have created an increasing need for knowledge and information among customers. The financial advice that the financial firms provides, remains a very important activity from a customer view.

Denna studie syftar till att studera hur yrkesverksamma konstruerar sina klienter utifrån kön, med fokus på killar. Dessutom söker vi belysa vilka diskurser som är närvarande i beskrivningarna och diskussionerna kring killarna. Studien tar sin utgångspunkt i socialkonstruktionismen och genusperspektivet. Vi har tagit del av forskning som pekar på att konstruerandet av klienter påverkas av yrkesverksammas uppfattningar kring genus och könsroller.Vi har följt en arbetsgrupp på ett boende för ungdomar och observerat hur de pratat och diskuterat kring killar som är inskrivna på boendet. Studiens empiri består med andra ord av observationer samt en kompletterande fokusgruppintervju.

Independence Standards Board har identifierat revisorernas nära relation med klienten som ett av fem hot mot revisorns oberoende. Dock är en ingående kännedom om klienten nödvändig för att revisorn ska förstå klienten tillräckligt bra och för att kunna planera och genomföra en effektiv revision. Oavsett hur relationen mellan klienten och revisorn ser ut, uppstår situationer då parternas rapporteringsmål är väsentligt olika vilket kan försätta parterna i en situation där de tvingas förhandla med varandra. Dessa förhandlingar är en ständigt pågående process och har en stor genomslagskraft i revisionen. Vid förhandlingar blir relationen mellanrevisorn och klienten ett bekymmer eftersom revisorn riskerar att identifiera sig med sin klient och därmed bli mer benägen att kompromissa om klienternas redovisnings- och rapporteringsval.

Visualization plays a key role in the concept of Lean. Lean was developed in Japan as a business philosophy in order to lead to an activity, where only steps that contribute to customer value of the final product are being performed. By defining the customer value and establish visualized standards, it is possible to see when situations differ from the standard. Then it?s possible to lead the process back on track.

Att sluta eller inte sluta? En litteraturstudie om tobaksavvänjningsmetoder Bjellman, K. Tobaksbruket har en lång historia, och de tobaksrelaterade sjukdomarna kostar samhället miljarder i sjukvårdskostnader och produktionsbortfall varje år. Andelen rökare minskar stadigt i Sverige, idag röker ca 15 procent av befolkningen. Resultaten från olika metoder för tobaksavvänjning är tämligen blygsamma, och ugefär nittio procent av de som slutar röka gör det på egen hand.