Detta arbete tar upp och beskriver fyra olika nätverksarkitekturer, med deras för och nackdelar gentemot varandra. Detta för att ge en insikt och förståelse till vilken arkitektur som bäst passar ihop med olika applikationer/system, detta för att förenkla och ge signaler på vilken arkitektur olika applikationer bör byggas upp kring i ett systemutvecklings projekt. De undersökta nätverksarkitekturerna varierar väldigt gentemot varandra, gällande ålder och användningsområde. Client/Server som är den första arkitekturen och ligger lite som grund för de övriga är dels komplext att administrera och dels kan även vara svårt för ovana datoranvändare att lära sig, då det finns så många olika funktioner att lära sig i respektive applikation, men erbjuder körning av komplexa applikationer över nätverket. För att få bukt med användarvänligheten och arbetsinsatserna vid administreringen kom det statiska intranätet som ett alternativ.

Studiens syfte har varit att förklara i vilken utsträckning icke-finansiellt beroende hos revisorer kan uppstå genom revisorernas identifikation med klienter samt undersöka dess effekter på revisorns oberoende och objektivitet. Vidare har vi försökt undersöka hur klientidentifikationen kan påverkas av professionell identifiering och revisorsrotation. Således har vår problemformulering varit ?Hur identifierar revisorerna sig med sina klienter hur detta påverkar revisorns objektivitet? Hur påverkas klientidentifikationen av revisorns profession? Hur kan revisorsrotationen bidra till en minskning av identifikationen med klienten? ?.Det empiriska materialet har samlats in genom en elektronisk enkätundersökning som skickades ut till 1200 godkända och auktoriserade revisorer i Sverige. Bortfallet blev 87 %, den bakomliggande anledningen kan vara att enkäten skickades ut i samband med alla deklarationer.

Nyckelord: Revision, revisorers oberoende, fortsatt drift, Big 4, konsulttjänster och klientstorlek.Bakgrund: Under 2000-talet har den finansiella revisionen genomgått en rad förändringar. Detta till följd av ett antal händelser såsom Enronskandalen som kom att ifrågasätta revisorers oberoende ytterligare.Syfte: Studiens syfte är att undersöka huruvida en revisors oberoende påverkas av variabler som revisionsbyråns storlek (Big 4), konsulttjänster och klientstorlek.Metod: Utifrån en deduktiv ansats har vi använt en kvantitativ metod genom att analysera sekundärdata som vi hämtat från Affärsdatas databas. Urvalet bestod av årsredovisningar och dess tillhörande revisionsberättelser som studerats utifrån kriterierna: svenska aktiebolag som inlett konkurs under april, maj och december 2010. Studiens kvantitativa data har jämförts med tidigare forskning inom revisionsområdet, denna forskning bottnar i teorier kring agentteori och revision som försäkran.Resultat och slutsats: Studiens resultat visar att Big 4 anmärker i något större utsträckning än övriga revisionsbyråer kring fortsatt drift. Studien fann ett signifikant samband mellan Big 4 och konsulttjänster, företag som nyttjar revisionstjänster från Big 4 nyttjar konsulttjänster i högre utsträckning än företag som har annan revisionsbyrå.

This is a 15 hp (10 p) thesis in biology at the programme for Horticulture Management at the Swedish University of Agricultural Sciences, Alnarp. In this literature study we have processed, reviewed and arranged facts and research, to make it more available for those who want to know more about establishment or cultivation of mosses. Our client is Fredriksdal?s Museums and Gardens in Helsingborg who are planning to establish a moss garden. The information is meant to be used by Fredriksdal and other similar facilities.

In a competitive market as supermarkets, hundreds of the same products fight for attention in the shops. Every day thousands of targeted advertising messages is given to us. As a natural result of all this, power is transferred to consumers. You can no longer differentiate yourself by only price and function, thus companies must play on the emotional aspects and create a relationship with consumers. A key to success is to understand people's emotional needs and then satisfying them.In various journals and papers you can find highlighted success stories of strong brands such as Harley-Davidson, Apple and Virgin Airlines.

The goal of customer support is to help clients achieve maximum value in their services and products. Customer support is the public face of a company, which means that it is important to give the customer a positive experience and live up to customer expectations. Efficient customer support has become more important and studies show that customers who leave a company do so because of poor service. Customers' growing demands for higher quality and easier access to services means that companies must recognize the need to satisfy each customer. It is important that each customer receives the attention required and that customer needs are met quickly and flawlessly.

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.

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.