The decisions for investment are forward-looking and the base of a long-term strategy. The research within investment have focused on diverse formulas which are used in financial assessment, which also should be complemented with qualitative evaluation. Consequently, the focus should not only be on the execution of the formulas. Less time have been spent on research concerning what actually initiates the investment proposals and affects the decision-making. This will be highlighted in this essay.

Aim The aim of the thesis is to explain the factors that affect the auditor's recommendation concerning audit services to customers who are not subject to mandatory auditing.Background and problem In 2010 mandatory auditing for small companies was abolished. It is common for the auditor to provide recommendations re-garding whether or not a customer should chose to retain the audit. The question is which factors can explain the auditor's recommendation.Method and empirics This thesis uses a deductive approach with inductive elements and a combination of qualitative and quantitative data is used. The qualitative data consists of a pilot study and the quantitative data consists of a questionnaire survey. The analysis of the empirical data was performed using regression analysis.Theory This thesis applies an eclectic approach where the starting point is legitimacy, institutional theory, professional theory and decision making theory to develop a model.Results and conclusions The notion of the recommendation as well as the extent of the recommendations can be explained by factors related to the auditor's agency affiliation and the auditor's personal qualities..

Denna explorativa studie beskriver hur den interna kontrollen i organisationer kan påverkas under implementeringen av ett ERP system. Intern kontroll är en del av organisationens ekonomistyrning och består av organisationens rutiner och aktiviteter för att undvika risker och säkerställa att organisationens mål uppfylls. Eftersom implementeringen av ett ERP system är en riskfylld process är det viktigt att förstå hur den interna kontrollen påverkas. För att undersöka detta används i studien ramverket Internal Control - Integrated framework. Datainsamlig genomfördes på en stor IT-organisation där ERP systemet Navision 2009 implementeras och 10 respondenter från olika avdelningar intervjuades.

Sekretessbelagd.

The purpose of this study is to investigate the way George W. Bush used the language as a means to exercise power in an attempt to justify Operation Iraqi Freedom. The theories used to answer the purpose are discourse analysis and three different moral metaphors that are applied on the data.The collected material for the metaphors is constituted of cognitive linguistic books from prominent linguists, such as George Lakoff, Alan Cruse and William Croft, and the material for the discourse analysis is also collected from prominent discourse analysts such as Michél Foucault and Norman Fairclough. The official White House website provides the material for my data. The scientific method used in this study has been qualitative text analysis where the hermeneutic approach has been an essential part of it.The main question: In what way did George W.

Det pågår en transformering av svenska stridskrafter till följd av en förändradomvärldsbild och en teknisk utveckling. Obemannade farkoster studeras och bedömskunna tillföra värdefulla förmågor.Syftet med uppsatsen är att undersöka nyttan med små UAV-system för bataljonsnivånvid en internationell militär operation. De fyra utvalda basfunktionerna ledning,underrättelser, verkan och skydd utgör analysfaktorer.Uppsatsens resultat omfattar en kontextuell del och en teknisk del. Den omfattar även envärdering av små UAV-system i ett typfall, strid i bebyggelse. Uppsatsen visar att detfinns ett flertal uppgifter inom basfunktionerna, som små UAV-system kan lösa medvarierad förmåga.

Information is one of the organization's essential resources, and as such it needs strategic management. The authors use the information audit, which was developed by Orna 1999 and Henczel 2000 as a tool to evaluate how well an organization's information activities connect to its mission, goals, and objectives, to evaluate the municipal politicians' information support in Härryda municipality. The decision situations met by politicians often are complex; they are ambiguous and unstructured, with a high level of uncertainty. Human information sources meet needs arising in this kind of decision situations best. Since most of the politicians work full-time besides being politicians, Härryda municipality has to substitute the human sources by textual ones composed of highly summarized information.

The aim of this study is to create an increased understanding of shared leadership and how it takes shape in the relationship between first-line managers in human service organizations. Shared leadership is seen as a complement to the traditional one-man leadership and briefly means that two managers share the role that usually is held by a single leader. The study has a qualitative approach based on semi-structured interviews with managers in human service organizations. The interviews mention the mangers thoughts and experiences about shared leadership and gain approval in the hermeneutic science field. The study is analyzed based on symbolic interactionism where perspectives from the theoreticians Mead and Goffman are used.

AbstractThe purpose of this essay was to investigate what thoughts children in preschool and preschool class have about friendship. We also want to investigate what characteristics and which strategies they look for in friendship relationships.  To perform this study we used the following questions as a starting point. Which characteristics do children see as attractive in their cultures?How are friendship relationships affected in different contexts?Can one see a difference in the most important characteristics and strategies between the children in preschool and the children in preschool class? To answer our questions and to reach our purpose we have held group interviews with children in preschool and in preschool class.  We have, in our study, used published scientific literature to get an understanding of what has been presented in relation to this topic in the past.The result shows that the children in preschool and preschool class do differ in certain aspects but also have some similarities on ideas about friendship. Both preschool children and the children in the preschool class are highly competent and skilled at integrating with other children. What divides them is their ways to plan their friendship.

Title: Veingeskolan F - Investigation of the indoor environment and a structural analysisMethod: Complete analysis of structural drawings to determine if the school have been constructed correctly. In my teorethical studies of the drawings I must seek out points that may have been damaged from moisture, this contains a full survey of the foundation, walls and ceiling. To strenghten the data collected from the drawings I must visit the school and do field investigations to find out if the school has any problems with the indoor environment.Analysis: I determined that we had some damages on specific places, these damages was caused by leaking roofs, a carpet that was tarnished by strong sunlight in connection with some type of glue and also the ventilation that may have been drawing malodorous air from a shaft in the foundation.Conclusion: I was able to see that the decision to demolish the school was quite drastic, if the county would have done continuous fixups on the construcion when the employes had complained maybe the action to the tear the school down would have been unnecessary. The lack of communication between the two parts lead up to the decision to demolish and build a complete new school..

This thesis examines the democracy theories that can be found in the internet websites of Region Skåne and Stockholm county council. Within the framework of deliberative democracy, participatory democracy and electoral democracy, the author tries to distinguish democratic aspects by empirically studying these websites and their communicative effect on the internet users.This research shows that Region Skåne is slightly better in implementing democratic aspects at their home page, which is probably due to an active work with these issues carried out by the politicians and the report on the democratic development from 2004. However, a great deal of work regarding democracy and the possibility of civic participation in the decision- making process is still to be done.The problems and challenges in using internet as a democratic tool shows that citizens run a risk of being neglected, due to their uneven participation in using internet in daily life. The conclusion of this thesis is that the politicians have to make an active choice in deciding to what extent the internet is allowed to be used when it comes to developing democracy. This work has to be done in cooperation with political scientists and IT experts, in order to assure a correct democratic model..

In the school subject of the natural sciences it is imperative that the students are given opportunities to ?talk science?, since the dialogues that occur in the classroom have a significant importance for the students? abilities to engage in meaning-making in their learning process. Hence, the student and teacher interaction in the classroom and the feedback given there play a significant role in the students? learning process. The aim of this study is to contribute to the development of formative assessment tools that can mediate the students? meaning-making in natural sciences subjects in upper-secondary school.

Gamification är en strategi som använder spelmekanismer och spelkomponenter för att skapa motivation och engagemang hos användare av olika typer av system. Denna studie syftar till att undersöka om gamification kan användas för att motivera användare av system för tillverkningsindustrin.Studien har genomförts med en initial litteraturstudie och kvalitativa intervjuer med experter inom gamification samt utveckling av system för tillverkningsindustrin. Intervjufrågor har därefter ställts mot tidigare genomförd forskning, för att identifiera möjliga resultat.Resultatet av denna studie visar att spelmekanismer och spelkomponenter skulle kunna användas i ett system för tillverkningsindustrin, förutsatt att det finns ett tydligt affärsmål, mätbar och användbar data samt identifierade drivkrafter hos organisationens maskinoperatörer. Vidare har ett antal punkter identifierats som kan vara motiverande för en användare av system för tillverkningsindustrin:Möjlighet för operatörerna att följa utvecklingen i sitt expertområdeKartläggning av operatörernas drivkrafter, vilken därefter används för att förbättra operatörernas arbetssituation, med exempelvis mer givande uppgifterBelöningar som utdelas är matchade mot operatörernas preferenser, med syfte att vara mer effektiva som motivationsskapare.

Syfte: Att undersöka hur sjuksköterskor på medicinska vårdavdelningar värderar sina arbetsuppgifter och hur de upplever sin psykosociala arbetsmiljö.Metod: En kvantitativ, komparativ tvärsnittsstudie. Enkäter delades ut till 57 sjuksköterskor på två medicinska vårdavdelningar på Akademiska sjukhuset.Resultat: Trettiofyra sjuksköterskor (60%) besvarade enkäten. Få sjuksköterskor upplevde sitt arbete som lugnt och rofyllt och flera sjuksköterskor uppgav att de sällan eller aldrig hinner med det som ska utföras under ett arbetspass. Sjuksköterskorna uppgav överlag att det är mycket viktigt att känna till sina patienters vitalparametrar. Den arbetsuppgift som påverkades mest av hög arbetsbelastning var dock att känna till sina patienters urinproduktion, vilket endast 17 sjuksköterskor (50%) uppgav att de hinner med.

Haldex Barnes Hydraulics (HBH) is a company which produces hydraulic aggregates for use in forklifts, construction equipment, and trucks. The last two years the company has expanded. This has lead to an insufficient production of aggregates. Thus wishes HBH to increase their production without making to large investments.This report includes a now-state analysis of the problems and where they are. From this a further analysis of possible improvements are made.HBH works mainly with assembling and this is made manually.