Every year a number of tenant-owner flat deals are concluded and the availability of real estate agents on the market is today very widespread. It has become increasingly difficult for estate agents to distinguish themselves in a way that makes the estate agent the customer?s choice. Estate agents must have a good understanding of what is important to the customer. An apartment deal is, for most people, an important event in their life.

This study examines whether there is an association between the length of the Client-auditor relationship and audit quality, using absolute unexpected accruals estimated by industry as a measure of audit quality based on a modified Jones model. The study is motivated by the proposal on mandatory audit firm rotation for publicly traded companies from the European Commission, which is based on the notion that longer auditor firm tenure creates a familiarity threat which reduces the audit quality. Both the relation between audit quality and auditor partner tenure and audit firm tenure is examined in this study, using multivariate regression controlling for auditor type (Big 4 versus non-Big 4), signing auditors (one versus two auditors), firm size, profitability, leverage and age. There is a significant negative relationship between audit quality and audit partner tenure when only companies employing Big 4 is tested, which indicate that auditors constrain managements extreme accounting measures with longer tenure. The results provide no significant evidence of an increase in the absolute unexpected accruals with audit firm tenure, when only Big 4 companies are tested.

This essay examines the expected impact of the statury audit exemption in Sweden from anauditor perspective and any conscious changes made on the accounting firms to meet the abolition.The theoretical framework is divided into three parts where the first deals with the concept of audit, who the stakeholders are to revised information, the auditor's function from an agent and positive accountingtheoretical perspective and the expectation gap of what an auditor cando and what the Client expect audit to be. The second part deals with the audit exemptions and effects in Denmark and England. The last section addresses the current debate, studies and statements by FAR SRS, small businesses, banks and the tax authority.The essay is essentially inductive with a phenomenological operator perspective. The thesis has a qualitative approach with four respondents who are authorized or approved as an auditor with extensive experience, active on four different accounting firms. The questionnaire is divided into two parts where the first part consists of a number of very open questions and the other part of more structured questions in order to obtain comprehensive answers.The survey shows that a number of new services, certifications and authentication degrees are to be expected in Sweden aswell.

The project is a practical and theoretical test of IP telephony with Skype in order to form a base for a comparison between IP-Telephony with Skype and the Public Switched Telephony Network (PSTN). PSTN is the common standard that most of us use for telephony today. The objective for the study is to simplify the choice between PSTN and IP-Telephony for the Swedish private customer user group. The project is supposed to answer the following questions. - How easy is it to start using IP-telephony with Skype? - How is the quality of IP-telephony compared to PSTN? - Are all services provided by PSTN available and accessible using the IP-solution? - How are the usability and the availability of support with IP telephony? - Is IP-telephony a cheaper solution and in that case under which circumstances? Within the project a collection of practical and theoretical tests have been performed to be able to form an opinion on the IP-solution in the following areas, installation, function, quality, usability, costs, accessibility and security. In order to study usability, a test group of ten persons have been used to evaluate the usability of the system.

Syfte: Syftet med studien a?r att belysa en o?kad fo?rsta?else fo?r hur relationen mellan leveranto?r och klient fungerar vid outsourcing av ekonomifunktionen. Detta med avseende pa? hur kommunikation och tillit pa?verkar relationen.Metod: Studien har utga?tt fra?n ett hermeneutiskt perspektiv med en socialkonstruktivistisk art. Det teoretiska och empiriska materialet har rekapitulerats med deduktivt tillva?gaga?ngssa?tt och en fallstudie med kvalitativ forskningsdesign genom semistrukturerade intervjuer.

This report represents a comparison between two different tools used to create an online store that was developed by two students at the Technical University in Jönköping. The web shop will be of great benefit to both customers and administrator in a food firm known as Mattias' Livs. The company wanted an online store that facilitates the sale section and gives a full control of their stocks. The aim of this thesis is to create an online store that offers customers the ability to shop online and help the staff to operate the company in a simpler and more efficient way, which reduces the need for human resources and thus leads to less costs for the company. The aim also includes a comparison between the two different tools used to create the online store.

An evaluation: how have the goals of ?Vårdkedjeprojektet? been implemented at the treatment centre of RällsögårdenThis evaluation was commissioned on behalf of the treatment centre of Rällsögården. The aim of this study is to evaluate how the goals of ?Vårdkedjeprojektet? (VKP) have been implemented in the institutional care at the treatment centre of Rällsögården. This study was focused on the following questions: a) how is the function ?internal coordinator? experienced by staff at Rällsögården, b) in the function of internal coordinator what aspects are thought of as effective/non-effective concerning the cooperation with ?external coordinators? and contact with Clients and staff, c) how is Vårdkedjeprojektet and its treatment approach ?Community Reinforcement Approach? (CRA) experienced by coordinators, Clients and staff and d) how well is the aftercare functioning for Clients who have finished their treatment at Rällsögården, and still participate in VKP?The choice of research method was triangulation; a combination of qualitative and quantitative methods.

I socialt arbete finns det flertalet lagar, riktlinjer och regler som påverkar socialarbetares förhållningssätt gentemot deras klienter. Inom kommunalt utredningsarbete representerar socialarbetarna en myndighet och deras arbete genomsyras av en maktobalans som existerar mellan dem och klienterna. Maktobalansen uppenbaras av att socialarbetaren har lagar som ger dem maktbefogenheter att ingripa i människors liv och bestämma över beslut som rör deras klienter oavsett om klienterna själva vill det eller inte. Utifrån denna komplexa relation har studiens syfte växt fram; att undersöka hur socialarbetare beskriver sitt förhållningssätt gentemot sina klienter. En kvalitativ metod i form av fem semistrukturerade intervjuer har används för att uppfylla studiens syfte.

Background: Critical conditions to become an attractive supplier of knowledge based IT-services in the B2B market are many. Besides the fact of supplying a service of high quality one must as a supplier communicate values which are understandable and desirable for a new buyer. Buying a knowledge based IT-service involves several risks; the consultant might not have sufficient knowledge or have difficulties understanding the corporate culture and collaborating with other staff within the Client?s organization. Since services are intangible offers and it can be intricate to put right price level for something which can only be evaluated when the project is finished, puts severe strain on suppliers competing with other companies in the same market when looking for new Clients.

SNA Europe?s handsaw concept is called ?Bahco Handsaw System? and is constituted by a saw handle with the possibility to switch between different saw blades. The sales of ?Bahco Handsaw System? products have not achieved the desired results probably due to the high price. Developing a more cost efficient handle, enabling a lower consumer price of the product, is assumed to increase the sales volume.

In Sweden has the temporary agency work industry settled in an explosive way since the deregulation of the unemployment agency monopole in 1993. The demand of civil right for the employer that is rented out confronts the entire labour law regulation with new challenges.The purpose with this paper is an investigation of the principle of equal treatment in The Swedish temporary agency work act and also to create a deeper understanding of the effects of labour and employment relationship. An investigation of relevant collective agreements will be done to highlight the difficulties the principal of equal treatment is exposed to. Further on is there a will to gain understanding for the wage concept and what possible can be included in the wage concept in relation to the principal of equal treatment in The temporary agency work directive. By using the dogmatic method, an approach to descriptive identifying relevant sources of law and clarify the legal situation in the area.In the conclusions it will be determined that the principle of equal treatment in The Swedish temporary agency work act have different effects depending on if the temporary agency or if the Client corporation is tied to an collective agreement alternative if a collective agreement is completely missing.

This thesis is about developing a design that provides improved vacuum seal between a lead coating and a plastic coating during plastic extrusion processes of cables. This report is a part of the course MSGC 17 for Bachelor Engineers in mechanical engineering.The work is performed at Nexans Norway AS in Halden where they have a production of high voltage cables for sea-, and offshore industry. A problem they face is that they do not get enough good seal at the attachment to the plastic extrusion machine. They want to achieve a vacuum between a lead coating on the cable and a plastic coating of the cable for plastic extrusion, which is something they do not achieve today. The thesis is thus to come up with a design that provides better sealing against the cable.The work involves a construction part with the phases of product development processes.

The purpose of the study was to identify and analyse the implications of Client virtualisation in company environments. The study chose to focus on the aspects of the current hardware, license management, application management, maintenance work and the implications virtualization would have on these. The work in the study was chosen to limit itself to a Windows environment.The background to the study was due to a growing need to be more flexible and mobile in company environments and in collaboration with the University of Jönköping a problem description and the framing of questions was defined. The essay tooka qualitative initiative to comprehend the complexity of the problem at hand. The empirical data was collected from interviews, literature studies and laboratory work testing applications.

På uppdrag av SWECO Management AB utreds möjligheten till att kunna se korrelationer mellan åtgärder på en fastighet eller i dess omgivning och ett förändrat fastighetsvärde. Denna information skall vara SWECO till gagn i upphandlingssituationer, för att lättare kunna visa för beställaren om att tjänsten i fråga kan leda till ett ökat fastighetsvärde. Med utgångspunkt i den begränsade litteraturen, har information främst samlats genom en intervjuprocess med representanter från fastighetsbranschen. För att få ett brett perspektiv i ämnet, har representanter med olika befattningar, olika lång erfarenhet och med varierande utbildningar intervjuats. I studien görs avgränsningar om makrofaktorer, såsom konjunktursvängningar, ränteförändringar, finanskriser, låneinstitutens förändrade låneregler etc.

Partnering is a new and exciting way of cooperation in the Swedish construction industry. In countries like Denmark and the United Kingdom the concept has been developed during a number of years while the Swedish construction industry has been more reluctant.Partnering is seen by many as the solution to the problems that often occur in design and build contracts. Many others believe that it is a way for the big entrepreneurs to gain unfair advantage. Never the less the concept is fast getting more and more appreciation, especially in the region of Karlstad where many new buildings are built that way.We have focused on the new development of Carlstad Conference Center (CCC) which is currently built with a partnering concept. The main method that have been used in this thesis are interviews with personnel on different positions in the project.