In the recent years auditing scandals all around the world, deficient internal control has attracted a lot of attention. This has contributed to further requirements on insight and internal control. Those scandals have seriously damaged the auditor?s profession and contributed to a reduced trust among the public. Therefore an extensive work to recover and stringed the trust was started all around the world.

The report aims to investigate how well a certain type of affordable embedded single board computer can hold up against today's more expensive computers in a computer system by doing various tests on a system with the specified requirements. The system has a Raspberry Pi as the single board computer which task is to control a camera based on coordinates obtained from a server as well as capture and stream a video signal on a network.The researches were conducted to check how much network traffic a single-chip computer sent in different video formats and how much CPU utilization was required. Studies were also made to ensure the accuracy of the camera control. The researches have been experimental, where several tests have been performed and analyzed.The results show that a sufficiently good accuracy can be obtained from the camera steering unit, in which two different servos have been investigated. When the video format MJPEG and H.264 are used, the single-chip computer is able to transmit a video signal up to 1280x720 at 15 fps.

 In 2009, the responsibility for animal welfare was moved from the local authorities at the municipality(kommunerna) to the County Administrative Board(länsstyrelsen). This was a result of many differences between the different municipalities in how they handled animal welfare. Shoulder lesions of sows are a matter of opinion and therefore, a complicated question. Sows suffer from shoulder lesions for many reasons: e.g. the amount of straw available.

Title: Selection of audit firm - Which factors affects the choice of audit firm in Swedish limited companies?Subject: 4FE03E ? Master thesisAuthors: Alexander Rosén & Martin KarlssonSupervisor: Magnus WillessonExaminer: Sven-Olof Yrjö CollinKey words: Audit firm, audit firm characteristics, client characteristics, limited companyBackground: In Sweden, the auditor is selected when the company has their annual general meeting. Following, the auditor?s task is to secure the quality of the financial information so the owners and other stakeholders can trust the information, which regards to the financial situation for the company and the CEO´s and board of director´s management. Since November 2010, private limited companies are free to use and have an auditor, but only if they fulfils the requirements that are regulated in ABL 2005:551.

Syftet med denna studie är att utreda begreppen big data och analytics. Utifrån vetenskapliga teorier om begreppen undersöks hur konsultföretag uppfattar och använder sig av big data och analytics. För att skapa en nyanserad bild har även en organisation inom vården undersökts för att få kunskap om hur de kan dra nytta av big data och analytics. Ett antal viktiga svårigheter och framgångsfaktorer kopplade till båda begreppen presenteras. De svårigheterna kopplas sedan ihop med en framgångsfaktor som anses kunna bidra till att lösa det problemet.

AbstraktJag har tittat på hur arbetsbelastningen ser ut idag ombord på svenska tankfartyg. Arbetet har belyst inställningen till och respondenternas upplevda känslor vid tiden för vettinginspektionen, men också vad det skulle kunna leda till. Under praktiktiden genomfördes personliga intervjuer samt intervjuer via mejl, och har även använt mig av både kvalitativa och kvantitativa undersökningar. Utredningen har visat att respondenternas goda inställning till vettinginspektioner, mest oro före vettinginspektionen, förberedelserna väl genomförda, hur inspektörens agerande påverkar besättningen. Samt resultatet av utredningen har även visat att det existerar en viss övertid runt en vettinginspektion..

In the mid-1990?s, the global computer network known as the Internet was introduced in Sweden. With this study, we are shining a light on the entrance of Swedish Public Service media on the Internet. The two major Swedish Public Service companies Sveriges Television (?Swedish Television?, also called SVT) and Sveriges Radio (?Swedish Radio?, also called SR) are included in this study.SR published its first website in 1994 and the site featured a presentation of the results from the Swedish parliament elections of that year.

AbstractNowadays, companies and organizations manage large amounts of data to be used as support in decision making. A good solution for data management is in the form of data warehouses. A data warehouse is used to gather information from multiple sources within a company and arrange the information in a way that makes it easy to retrieve and analyze. Designing a data warehouse is not a simple task. The study herein will focus on what a data warehouse is and how the ETL process is used for data storage in the data warehouse. ETL stands for Extract, Transform and Load and is the process that retrieves data, transforms it and finally loads it into the data warehouse.

Problemdiskussion: Mångtalet forskare har argumenterat för behovet av kreativitet i dagens problematiska organisationsklimat och med detta som grund har forskningen om kreativitet fått stor uppmärksamhet och utvecklats i nära alla tänkbara riktningar. Trots detta finns det ett område som fortfarande är mycket outforskat, nämligen det om kreativitet och styrelser. Då samband påvisats mellan styrelser och, de till kreativitet nära besläktade områdena, innovation samt intraprenörskap uppskattar vi emellertid att styrelsen har en betydelsefull roll också i skapandet av kreativitet.Syfte: Vårt syfte är att skapa förståelse för styrelsens roll i skapandet av kreativitet i den enskilda organisationen.Metod: Studien bygger på en flerfallsdesign och är genomförd med en kvalitativ forskningsstrategi och en abduktiv forskningsansats. Som undersökningsmetod användes kvalitativa intervjuer av semi-strukturerad karaktär.Slutsats: För båda fallföretag tolkar vi att styrelsen spelar en betydelsefull och främjande roll i den kreativitetskapande processen i den enskilda organisationen. Den av styrelsens formulerade roller som är av störst vikt i denna process hör vidare till området för strategi..

Swedish migration law states that a person who wants to seek a residence permit based on family ties has to apply from the home country. This essay applies to cases when families that live in Sweden have to come apart when one parent has to return to the home country to seek a permit to which he or she is entitled.The rule causes families unnecessary suffering. This essay analyzes the reasons behind the rule and argues that it is compatible neither with Swedish policy of children's rights and gender equality nor with the international conventions that have been ratified.Furthermore, it is investigated whether the migration authorities act in compli-ance with the intentions behind the law. It is concluded that the Migration Board, despite their own critique of the rule, makes an unnecessarily restrictive interpre-tation. This results in a situation where no one takes responsibility for the conse-quences for the affected families.

Indications on poor understanding for the animal producers situation from the inspectors of animal welfare control have been seen in papers from farmers interest organizations. The aim of this study was to investigate what farmers view is on the animal welfare inspections done by regional Swedish authorities as well as the animal welfare inspectors work. The study investigated whether or not there were any differences between different counties in Sweden. There were also questions asked to see what animal producers thought could change in the animal welfare inspectors work so it would benefit them. The study was conducted using a telephone interview questionnaire.

Since 1983 all Swedish companies are legally obliged to allow themselves to be audited. Recently the question of whether small companies should be subject to this or not has frequently been discussed. Many find it superfluous and think it ought to be abolished. In England small companies no longer have to be audited. However, in a study by Jill Collis it has been shown that a large number of companies choose to be audited although there is no obligation for them to do so.

95% of the productive forest land in Sweden are now being exploited for forestry. The new Forestry Act of 1993 equate the goal of production and the environmental goal which means that the objective for forestry is a sustainable yield, while the biological diversity must be preserved. Recent years results from the inventories of the Board of Forestry show declining trends in how nature conservation aspects taken into consideration at the felling sites.The aim of this study is to investigate what happends with the nature consideration taken at felling sites in the long run. 20 final fellings in the county of Östergötland were re-inventoried 7-9 years after final felling. These felling sites had previously been inventoried before final felling (P0) and one year after final felling (P1) in the inventory Polytax by the Board of Forestry.

This thesis examines the reasons behind the Swedish migration policy reform which led to a replacement of the Aliens Appeal Board by the Migration Court. This introduced a two-party procedure, oral hearings and enhanced transparency. It was designed to guarantee the rule of law and to thwart political arbitrariness.The transfer of power from representative institutions to judiciaries is referred to as judicialization, and the Migration Courts may be considered a typical example of this phenomenon. However, this can be questioned. The straggling nature of the term implies everything and anything unless cautiously defined.

Swedish agriculture stands in front of big changes the whole time. As a milking producer you have to adapt and develop the company to these changes and find the best solution. This potential is easy to find if you compare your company with other similar companies. Labour cost is the biggest cost in milking production after the cost for food. Today it is rather easy to measure how many hours per cow different system of cow houses needs, but we do not know so much about how many hours it takes to breed a calf. To learn more about the labour time with the calves during the first time after the calf was born, I made time studies on five different farms with calf hutches, automatic milk system, large calf boxes, and smaller calf boxes with teat buckets.