Auditor independence is a subject that has been discussed frequently over the past decade. The meaning of auditor independence is complex and contains both independence of mind and independence in appearance. The environment must perceive the auditor as independent if the audited information is to have any value for the users of the audited statements. The aim of this Master?s thesis is to examine how auditors can manifest their independence.

Our purpose with this research is to highlight that there is a scope for increased value creation in the experience room during concerts, and how value-enhancing strategies can be a competitive advantage for different venues. In our investigation of this we have worded the following research question: How is the perceived customer value affected during a concert in the experience room and its physical environment? With the background in this question we have identified three key concepts that we believe are the influence of the total concert experience which are; sensory experiences, interaction and identity. From these concepts we have drafted a number of propositions to test the reality by our empirical data collection. .

Background: Mass customization has been identified as a competitive business strategy by both companies and academics because of its ability to incorporate the voice of the customer into companies? products and services. Although mass customization may sound appealing, the strategic concept is still developing and firms adopting this business strategy face several challenges. Production concerns are of high relevance since mass customization implies a high level of customer involvement in the product design. Since the areas are closely linked it is reasonable to ask how a mass customization strategy affects production concerns.

Hotell ser i dagens samhälle i regel likadana ut och konkurrerar om samma utbud och kunder. Det är således betydelsefullt att i dagens konkurrensinriktade samhälle skilja sig från andra företag som verkar i samma bransch. Nya tjänster hjälper företag att attrahera nya kunder och samtidigt behålla redan befintliga vilket har gjort tjänsteutveckling till en viktig konkurrensfaktor. Det är således viktigt för hotell att känna till vad kunderna efterfrågar för att kartlägga potentiell tjänsteutveckling. Avsaknad av konkret forskning på ämnet kan leda till att ledningen för ett hotell genomför förändringar utan att se till kundernas egentliga behov, vilket kan medföra ett stort risktagande och stora ekonomiska kostnader.

AbstractThe real estate sector is today responsible for 40 per cent of the total amount of energy consumption within the members of the EU. All over the world there are collaborations within research and projects to find ways of reducing the amount of energy consumed by the real estate sector. In Sweden, a directive from the European Union has posed demands on authorities as well as on the private sector to reduce the amount of energy consumed by new building constructions. Together with the directive from the EU there are also new requirements and demands from Boverket for the real estate sector.  These requirements mostly concern the energy consumption of kilowatt-hour per square metre and that the consumed energy also should be renewable.  The aim of this study is to explain what kind of value municipalities experience in using certifications and environmental investments for new and existing buildings. Within the chapter theory, essential areas are described such as; environmental certification systems, economical viability, proceeds connected to building green, difficulties with building green, the performance of green buildings when affected by the behaviour of tenants and customer value.  The following chapter describes the methodology with which we have conducted this study.

Ekologisk konsumtion blir allt mer framstående i dagens konsumtionssamhälle, då dess negativa påverkan på miljö, hälsa och arbetsförhållanden är klart mindre än den konventionella konsumtionens avtryck. Livsmedelskonsumtionen står för en fjärdedel av den klimatpåverkan svenska hushåll orsakar och även om medvetenheten kring detta ökat så saknar många människor idag fortfarande kunskap om hur stor negativ påverkan konsumtionen av livsmedel faktiskt har för vår planet. Bananer är en av de allra mest besprutade frukterna och Sverige är det land som konsumerar flest bananer per invånare av alla länder där bananer inte odlas. Bananer är även en av de varor där skillnaden mellan ekologisk och konventionell odling är som störst.Syftet med den här uppsatsen är att genom en kvantitativ undersökning ta reda på om livsmedelsbutiker bör fokusera på faktorerna miljö, hälsa och arbetsförhållanden i sin gröna marknadsföring för att öka försäljningen av ekologiska bananer. Det empiriska materialet har samlats in med hjälp av webbenkäter som skickats ut till en urvalsgrupp.

This report brings up the question - ?Is BIM profitable when planning a single-family home??.The methodology for finding the answer to this question is firstly to state the definitions of BIMand the company that is projecting by using the BIM-model. The answer is then obtained byanalyses of the factors of profitability with respect to: time, opportunity of revision, problemvisualization, preference adjustments and energy. A BIM-model has been made simultaneously asthe writing has proceeded to get a perception of how a BIM-model really matters for the analysis.The analysis shows that the answer for the question depends on further factors. The factors thatare mostly discussed are the company?s intentions and the complexity of the house.

AbstractComing to new job is not that easy, sometimes the feeling of insecurity appears. Working for recruitment agencies includes constant changes of colleagues and places of work and at the same time one has two different managers. Who does the individual turn to when problems occur and who do the employed see as his/her manager? Why do people search for work in recruitment agencies? How does it feel not having a fixed place of work or colleagues and how do the aspects of this affect the employed psychosocial work environment? This is a few questions asked when we tried to find answers on the employed feelings about his/hers psychosocial work environment in a recruitment agency. The purpose of this study was to find a deeper understanding on employees working in a recruitment agency experiences their psychosocial work environment on the basis of social support, demands and control.

Some theorist, like George Ritzer and Max Weber, claim that everything has its optimal process and that all companies therefore will strive towards standardization. Researchers like Paco Underhill and Pine & Gilmore on the other hand, claim that an increasingly global competition forces businesses to focus more on consumer demands, experiences and differentiation. This thesis challenges these statements with empirical data by looking at shopping malls and their strategies as well as consumer preferences. It arrives at the conclusion that output is primarily driven by customer demand, and that consumers value a certain part of predictability..

In our globalized society massconsumption is widespread. However there is a trend showingthat people are starting to re-use clothes instead of buying newly produced garments. Reasonsfor buying secondhand clothing are many. During the 1950s people strived to look likeeveryone else but in the 1960s this changed. Subcultures grew stronger.

The report is part of the university´engineer program within Industrial Organization and Economics with specialization in Logistics and Managment at Jönköping´s university.Skoghall´s mill underlies a large supply chain, which means there should be a lot of areas in need of small improvement measures. This report illustrates a small part of one of these areas and is focused on the loading distribution services in the terminal Vänern.At the moment there´s a very unequal load of the load carriers SECU box and Container at the terminal. Skoghall´s mill has the desire to equalize the high and low load levels of the 2 loading carriers named previously. One of the options to solve the problem is to set a limit of how much the carriers can load per week or per day. The mill also wants it to be investigated if the proposition would influence the customers in any way and if both the company and its customers could handle a lower level of delivery services in case the proposition was to be applied.The goal to be achieved with this thesis is to provide balance to the unequall loading of the 2 load carriers, SECU and Container, and investigate whether or not the Skoghall´s mill´s customers, could manage the lower degree of delivery service that the proposition would imply.For this goal to be achieved, random sample investigations were taken from orders of a customer that is provided with SECU load carriers and the same was made with a Container´s customer.

This study examines how masculinity is portrayed in podcasts. Our original materialconsisted of four episodes of C/o Hannah & Amanda and four episodes of Filip &Fredrik's podcast. We analyzed the programs both individually and in comparison toeach other. Using a rhetorical analysis, we found that the perception of men in thepodcasts conforms to societal norms. The theoretical basis underlying ouranalysis can be expected to strengthen our findings and made us also realize that theimage of masculinity is constantly evolving..

As a part of Göteborg Energi?s work towards a smarter electric grid, the company has chosen to investigate the possibilities of automation in their middle voltage grid. In Europe, there are example cases where these technologies already are installed which many articles on the CIRED conference 2011 proved. Netcontrol Oy in Finland has, together with Tekla, created an automated SCADA system that Vattenfall in Finland today uses. The grid mainly consists of 10 kV open loop fed city grid and this automation is mainly designed for this type of grid.

Open access to scientific literature on Internet is a concept which is supposed to change librarians' work. The aim of the thesis was to examine librarians' perception of Open access. A questionnaire survey was conducted among librarians at libraries with specialisation in technique, natural sciences, medicine and pharmacy in Sweden. Even though Open access can be regarded as an alarming for librarians' work, the results of the survey showed that the future of the librarians' profession can be positive if they flexibly adopt their work routines according to changes in publication forms and library users' needs..

Body awareness is a term that refers to a person´s perception and knowledge about his or her body. It includes proportion, size, weight, contour and image of ones body. The Ben- Tovim Walker Body Attitudes Questionnaire (BAQ) contains 44 questions concerning the different aspects of body awareness: Feeling fat, Body disparagement, Strength and fitness, Salience of weight, Attractiveness and Lower body fatness. The purpose of this study was to investigate body awareness among men in military recruit training. BAQ was distributed to fifty recruits for military service in Boden.