Background and problem: The abolishment of the mandatory audit in Sweden resulted in a marketorientation in which the small sized enterprises gained a stronger position. Theaudit firms are faced with the challenge to better meet the clients need and todemonstrate the value of audit now when it is optional. In coherence with thisclient focus it is endorsed to implement a value-based pricing that primarilyconsiders the client?s value and willingness to pay. The value of audit andaccounting services to small sized enterprises is not yet fully investigated, whyit is difficult to implement a value-based strategy.Aim: The aim of this study is to investigate the value of audit and accounting servicesto the small sized enterprises through the study of which attributes theseservices consist of and which priority the small sized enterprises attach to thedifferent attributes.

Intangible assets are often a significant part of Swedish companies? assets. Most of these are accounted for as goodwill, arising from acquisitions. After EU:s decision to adopt IFRS as the new accounting standard, intangible assets will to a larger extent be recognized separated from goodwill. This thesis aims to quantify this change and to analyze what specific intangibles are affected most by the transition to IFRS.

In this study we examine trade patterns between Turkey and 13 member states of the European Union and how these have developed over the time period of 1983 ? 2006. To represent the industrial and agricultural goods included in the study we look at the United Nations Standard International Trade Classification (SITC). Following, we investigate internal differences in the EU by selecting four countries each to represent the Northern and Southern countries of the EU. Internal differences were studied in relation to the amount of trade occurring between Turkey and the Northern and Southern countries.

There is a lack of consensus within politics on how to deal with the so-called youth problem that exists in vulnerable areas. The politicians' positions are communicated in speech and writing and influence the majority society's attitude to children in vulnerable areas. Children are at the same time a vulnerable group in society. They are dependent on adults and need their guidance and support throughout their upbringing. In vulnerable areas live children whose health is affected by social and economic vulnerability and discrimination from the outside world. By looking into how hegemonic masculinity as norms are formulated in Swedish political documents, in relation to experiences of stigmatization and violence among children from vulnerable areas, this study wishes to examine if children?s right to a life without violence is being respected in vulnerable areas.

The purpose of this master?s thesis is to contribute to the development of business relationships between a supplier and its customers. The research area and research problem was further developed into three research questions. The research questions concerns the following subjects: the substance of business relationships and dimensions within relationships management that can be used in order to contribute to the development of a company?s business relationships.

The purpose of this thesis is to show what advantages and opportunities social media offer for B2B-companies (business-to-business), and how they can be used for marketing communications.We have studied how companies can use social media, for example evolving the organization, developing products/services, staying up-to-date, building relations, creating customer loyalty and engagement, building the company?s identity and image, and affecting the buying decisions. We have also studied how B2B-companies can choose media channels, set goals, and measure the results.We have carried out interviews, through phone and visits, with four chosen companies that fit our criterias: Swedish B2B-company that is successful in social media.The result of the interviews show that B2B-companies use social media for various purposes, for example networking (to create and build long term relations with other companies) and to improve the company?s image among the end customers. Most of our interviewees reach their end customers (consumers) in first place and customers (companies) in second place, since many B2B-companies do not yet use social media.Half of our respondents mention that social media should not be used for advertising and campaigns (one way communication).

AbstractThe purpose with this essay is to get knowledge about the consequences that speech-defects bring for children in pre-school ages. I got interested in this matter when I, during my teaching practice, got in touch with children carrying this specific disorder. I chose to apply qualitative interview as a method to investigate this and as a starting-point I used these aspects: How does speech-defects affect learning, understanding, friendship relations, and development in general?I interviewed three pre-school teachers in two different schools. One school in a smaller district and the other one in a middle-sized town, in the middle of Sweden.

The purpouse of this study is to find out how and if a Content Managment System (CMS) can benefit from applied User Experience Design (UX). A work project has been executed where a client wanted the students to create a user friendly CMS for adding content to a global hotel review site. A prototype of a CMS was created based on literature studies about UX and CMS. The prototype of the user friendly CMS was then tested through user tests and interviews with key users. After input from the key users the prototype was changed until the users were satisfied with it..

The aim of this study was to examine language abilities and their correlation to reading comprehension in 12 year old children with mild tomoderate sensorineural hearing impairment. Eight children with mild to moderate hearing impairment were tested in listening comprehension, grammatical comprehension, receptive vocabulary, phonological short termmemory, word finding, semantic relations, reading comprehension, comprehension of written words and decoding of words and non-words. The results were compared to results from a comparison group. The children with hearing impairment had significantly lower results in phonological short term memory and decoding. No significant difference was found between groups in reading comprehension.

Motivation, in an organizational context, is about whether the employees feel that their work is worthwhile, satisfactory and that there are opportunities for further development within the organization. However, motivation can be affected by a number of factors that originate from the employees? characteristics, the characteristics of the situation and the individuals perception of that situation. A factor that could lead to a low level of motivation is if the employee feels that his work is monotonous.Thus the purpose was to study the factors that lead to motivation and job satisfaction in a working environment that generally is considered monotonous and dull by investigating the target group cashiers at two Swedish grocery stores called Ica Kvantum and Coop Forum.In this study a quantitative method was used by the design of a questionnaire. The questionnaire was used to get a general idea of the factors that the respondents consider motivating in their work.The results and the analysis of the questionnaire show that you really cannot make any general conclusions since there are many different factors that lead to motivation depending on who you are as an individual and in what phase of life one finds oneself.

Många gamla spel som spelades på gamla konsoler och datorer kördes på sammamaskin med två eller flera spelare anslutna med egna individuella kontroller. Idag ärinternet väl utspritt och många spel erbjuder multiplayer-spel via internet. Detta varförstås inte möjligt på de gamla konsolerna och datorerna, men med hjälp av deemulatorer som finns för många gamla plattformar idag kan man skapa möjlighetenatt spela över internet i de gamla spelen genom att skicka varje knapptryckning enspelare utför mellan spelarnas datorer och på det sättet emulera det existerandeflerspelarläget i spelet.Kaillera-protokollet, som är baserat Client-server-arkitekturen, är ett protokolldesignat för att spela gamla spel genom emulatorer över nätverk. Det harimplementerats i ett antal populära emulatorer med hjälp av ett tredjepartsbibliotekmed samma namn. Kaillera fungerar genom att synkronisera spelarnas input for eachbild som visas i spelet.

Södra in Oskarström has the ambition to become the best client for silviculture contractors and another aim is that the contractors should feel a strong sense of community with Södra. Several factors play an important role in order for these ambitions to be realized. The purpose of this study was to investigate how the contractors feel about their business relationship with Södra. The study was conducted during the spring of 2015 through a questionnaire which was sent to all ten silviculture contractors working with Södra in Oskarström. Overall, it seemed like the contractors were satisfied with the collaboration.

The aim for this essay is to adress questions concering ethnic and cultural experiences and in what way it affects our experience of being in different landscapes. By studying how ethnic experiences are expressed in the landscape and the ongoing process of interaction between them, this essay sets out to discuss the significance of cultural aspects in the landscape. The perspective of this essay is that both landscape and ethnicity can be viewed as something constructed which is shaped and maintained by ongoing interactions in the landscape.While examples are taken from different parts of the western world, the main focus is to study how these experiences take place and are being negotiatiated in a particular landscape, an allotment area outside Malmö, Sweden.In the first part it is shown how the landscape can be read as a landscape of powerrelations and how these relations are related to ethnic experiences.In the next chapter the discussion concerns whether we can talk about different ?ethnic landscapes?. Research suggest that the use and perception of the landscape differs among ethnic groups.

The aim is to develop a new decision-making model for credit-loans. The model will be specific for credit applicants of the OKQ8 bank, becauseit is based on data of earlier applicants of credit from the client (the bank). The final model is, in effect, functional enough to use informationabout a new applicant as input, and predict the outcome to either the good risk group or the bad risk group based on the applicant?s properties.The prediction may then lay the foundation for the decision to grant or deny credit loan.Because of the skewed distribution in the response variable, different sampling techniques are evaluated. These include oversampling with SMOTE, random undersampling and pure oversampling in the form of scalar weighting of the minority class.

This is a report of a prestudy commissioned by a medium-sized Swedish company before an imminent major change in IT systems. The change aims to provide a simplified IT administration within the company through a cloud-based approach.The preliminary study provides an interpretation of the concept of cloud computing. It also covers a review of different models to use in order to achieve an internal cloud. Suggestions on how to proceed with the change process are also provided, and which models might be appropriate for the specific company..