Problems:How would a decision model that takes into account more aspects and dimensions than just the financial aspect look for smaller service compa-nies? What aspects are important to consider in such a decision model?Purpose:The purpose of this master thesis is to develop a decision model based on previous research, to improve decision making in smaller service com-panies ? by considering perspectives that traditional investment calcula-tions ignore.Method:The study was qualitative and was based on both primary and secondary data. As data collection method for the development of the model we used literature search on previous research. The study?s primary data consisted of responses from five smaller service companies.

The purpose of our essay is to examine if variation exists in the way that auditors try their independence, this so called analysis-model. We will suggest some factors that influence the way auditors practise the analysis-model. The institutional theory predicts no differencies since the normative pressure could be expected to be severe. But we found that among other things people?s qualifications, personalities and audit firm?s size and age influence the way auditors try their independence.

Transmission of digital signals is today more frequently used than transmission of analog signals. One reason for this is that a digital signal is less sensitive to noise than an analog, another reason is that almost all signals today are handled in a digital format. This thesis describes the development of a system that receives digital video signals through FireWire. The standard for FireWire, which is a high performance serial bus, is under development. Today the standard of the bus supports transmission of data with a speed of up to 400 Mbit/s.

The definition of an expectation gap is, when the local municipal politician and the audited apprehensions and expectations gets apart about what auditors are going to work with and what they are going to accomplish.Svenska Kommunförbundet writes in their publication Fullmäktige och revisionen (2004) that the communication between the auditors and the audited is important so the final result becomes great. Apart from the communication, the recurring information about auditing is important to increase the knowledge and understanding. Are there expectations on what the auditors are going to review and discover among the audited, when there probably are expectations from the inhabitants on the auditing. This leads us to our purpose of our essay which is to investigate and describe if there exist an expectation gap between the auditors and the social welfare boards in the primary municipality. The method we used to collect our data was a guided telephone interview with 66 persons.

There is little knowledge about abuse of anabolic androgenic steroids (AAS) in Sweden. Thispaper aims to explore, from a discourse psychological angle, how persons with experience ofanabolic androgenic steroids (AAS) construct there identities.The theory and method used as a frame for the paper is discursive psychology, depending on thefocus in the paper of human beings use of language in the construction of identities. Forcollection of data interviews were made. The six respondents al had experience of use of AAS.The interviews illustrated how users of AAS speak about AAS, and create there identity, inrelation to AAS. In the interpretation of data we used two different tools, used by discursivepsychologists, interpretative repertoires and subject positions.

A degree thesis about quality control and assurance in construction. Made in cooperation with Wästbygg. An analysis was made of the self-monitoring control that is conducted during the construction. The data was collected from interviews from personnel employed by Wäsbygg as either work-leader, project-manager or quality- and environmental-coordinator. During the study there was also a review of the literature in the subject.

The purpose of this essay is to acquire variables that explain and may be used as a base for wage estimation in the private sector in Sweden. The factors that are assumed to have an impact on wage estimation are based on earlier Swedish and international studies. Business survey data, which is based upon monthly questions to firms in various sectors of the Swedish economy posed by the Swedish National Institute of Economic Research, will be analyzed to find out weather they have an impact on Swedish wage settings or not. Tests including business survey data are yet rarely frequent, why this essay will be some kind of a pioneer within the area. To estimate significant factors that influence wage setting in Sweden, three different wage equations have been modeled and tested with a regression model.

Examensarbetet har som övergripande syfte att ta fram en kravspecifikation för en testrigg åt företaget Leax Falun AB. Arbetet är även avsett att ge en beskrivning av dimensioneringskriterier för kardanaxlar. I denna rapport beskrivs och kartläggs kardanaxelns dynamik och påfrestningar och utifrån dessa dras slutsatser om de krav som kan ställas vid testning och konstruktion av axeln. Femanalyser och beräkningar utfördes på Scanias största axel vilken riggen dimensioneras mot. Data från analyserna tillsammans med informationsinsamling och diskussioner med diverse företag, resulterar till en preliminär kravspecifikation med krav som kan härledas från tillgänglig data.

Most pupils learn good reading strategies during their first years at school. Pupils who don´t do that will have difficulties understanding written data. As the pupils meet text filled with lots of data they will have difficulties understanding the written text. International studies show that the rusults of Swedish pupils are dropping. This issue got me thinking: What help is given to those pupils with difficulties so that their reading comprehension will increase? Are the teachers actively teaching reading comprehensions and in that case how and when? By observing two teahers of intermediate level, I wanted to find out how theachers help pupils with reading comprehension.

Den här studien undersöker för- och nackdelar med att migrera existerande mobilaapplikationer till Xamarins crossplatform ramverk Xamarin Forms. Metoden somanvänts för att samla in data är inom ramen för forskningsparadigmet Design Science.En prototyp har utvecklats med syftet att undersöka vad som är möjligt att migrera tillXamarin Forms. Prototyputvecklingen har dokumenterats i loggböcker som sedananalyserats som kvalitativ data. Två intervjuer har även genomförts med andraxamarinutvecklare med syftet att nå en djupare förståelse för ämnet. Studien harproducerat ett flödesschema för när ett beslut om att migrera en existerande applikationtill Xamarin Forms bör tas.

Objective: The study will identify where conflicts between SMEs and the Annual ReportsAct exists to find out if there is a need for adaptation of Swedish accounting to achieveinternational comparability.Method: A descriptive method was used to make the regulations in IFRS for SMEs and ÅRLequivalent and to observe the differences between the regulations a comparative method wasused. After this the conflicts could be sorted out with the help of the former so called ?IASinvestigation?.The conflicts and differences then were categorized into the approach theyrelated to, withFrame of reference: The frame for the study is recognition and valuation for collecting andanalysing the data. The approaches are presented for the balance sheet and income statementapproaches as they form the basis for analysis. Annual Reports Act, the EG-directives and theK3-projects are described as they have a central role in the background to the study andfurther understanding of the data.

This study investigates communication and data in information systems. The paper deals, more specificly, with communication in a CRM-system implemented in a Swedish-founded company in Beijing, China. It discusses cultural, political, linguistic and gender based dilemmas that can arise from the use of a CRM-system in an international and bilingual environment. Fifty-nine interviews were conducted in Sweden and in China, either in Swedish or English. The result of this study shows that communication in the information system is affected by factors, that are not originated in technical shortcomings of the system, but rather from cultural, political, linguistic and gender based pre-knowledge among individuals.

AbstractAs a developer of database-driven applications you will be faced with difficult choices, when it comes to choosing database, server and programming language. For the result to be satisfactory it requires the different techniques to interact well with each other and also fulfill performance expectations. This is even more important when the application is deployed to the cloud and the response time plays a major role.This paper evaluates different databases and their performance. To test the databases there was an application made in the server script language PHP or Hypertext Preprocessor and it was deployed to Windows Azure cloud platform. The test applications task is to call and load databases by controlled requests which creates, reads, updates and deletes data in an relatively large extent.The results shows that locale databases or databases in the same data center as the server generates the fastest response.

I dagens samhälle har många kundföretag problem med datalagringen vilket beror på att behovet av att lagra data började öka kraftigt under 2000-talet och har fortsatt öka sedan dess. När kundföretagen började använda sig av virtualisering så expanderade även datastorleken. I samband med att datastorleken växte ville företagen att data inte skulle lagras lokalt utan att den skulle vara lagrad på en central plats som en serverhall och vara överskådlig.Studien utfördes på tre sätt, först undersöktes vilka datalagringslösningar som fanns och det skedde genom litteraturstudier. Därefter kontaktades företag som använde olika lösningar för datalagring. Nästa steg var att kontakta de leverantörer som kundföretag använde sig av och som levererade lösningarna.Under arbetets gång upptäcktes olika lösningar på problematiken med ett ökat datalagringsbehov.

This thesis examines the establishment of auditors as third party assurers of sustainability reports in Sweden. This is done through a qualitative case study that examines the subject from both a preparer?s and an assurer?s perspective. Empirical data was analyzed using a combination of agency- and legitimacy theory. The study reaches the conclusion that sustainability reporting companies in the study demand a verification service for reported sustainability data in order to increase creditability, meet increased stakeholder demand and increased accounting complexity.