Bakgrund: Revisorns uttalande om ansvarsfrihet till styrelsen och den verkställande direktören har varit en del av den svenska aktiebolagstraditionen sedan en lång tid tillbaka. I mars 2008 överlämnades ett delbetänkande angående avskaffandet av revisionsplikten för små företag, där utredningen föreslog ett avskaffande av förvaltningsrevision inom samtliga aktiebolag. Ett flertal remissinstanser krävde en vidare utredning kring förvaltningsrevisionen och ansvarsfrihetens syfte.Problem:  Hur ser revisorer på förvaltningsrevision och ansvarsfrihet i mindre företag? Hur ser revisorer på sin roll inom mindre företag och kommer lagändringen att ändra deras uppfattning?Syfte:  Syftet med studien är att beskriva hur tre godkända/auktoriserade uppfattar förvaltningsrevision och ansvarsfrihet i framför allt små och medelstora företag.Metod:  En referensram skapades genom att söka information i form av litteratur, artiklar, rapporter och utredningar. Därefter insamlades material till empiriavsnittet genom att intervjua tre revisorer.

The design of packages is something that product manufacturers put great effort on. The package is often the consumers' first interaction with a product and consumers judge the product based on the package. A common way to evaluate a package design is to let respondents look at a package and answer which attributes they think the product has. This paper wants to take this evaluation a step further, i.e. it examines if consumers experience differences in taste between two identical products that have different package designs.

This report describes the design and implementation of a multi-master, packet based protocol for small and tiny microcontrollers where resources are limited. The protocol was named "Tiny Controller Network" or TCN for short. The protocol is meant mainly as a control bus for automation and sensor acquisition applications but due to its flexibility can also be used for other purposes as well. It borrows some of its functionality and design ideas from the well known CAN bus and Modbus but also has a number of major differences like the use of standard hardware and time synchronisation. One of the key aspects during the design was the use of very little system resources and common on-chip hardware peripherals like a UART.

MYDATA automation AB is one of the leading companies in development of surface-mountingtechnology and stencil free solder paste applications. MYDATA?s MY500 is a jet printerdesigned for solder paste application on printed circuit boards. The jet printer contains a cassettewhich consists of a holder and a cartridge. There is also a calibration unit which monitors andcalibrates the application of solder paste.

This thesis of 15 hp has been implemented at Halmstad University, incollaboration with Saab Dynamics in Linköping. Saab Dynamics is a companyoperating in the defence industry where competition is tough. This necessitatesnew ways to increase efficiency in the company, which is the basis for this thesis.Saab Dynamics wants to introduce simulation driven design. Since SaabDynamics engineers have little experience of simulation, required a usermethodology with clear guidelines. Due to lack of time, they chose to assign thetask to students, which resulted in this thesis.The aim of the thesis is to develop a methodology in mechanical design, wherethe designer uses the FE analysis early in the design process to develop thestructures' mechanical properties.

Detta kandidatarbetet är utfört på ett bolag som verkar i telekommunikationsbranschen. Operatörerna på kundtjänst arbetar med att ta emot samtal från Telekombolagets kunder, hjälpa dem med att lösa problem och ge tips och råd. En viktig del av arbetet är att operatörerna gör en analys av kunden för att kunna ge bästa möjliga råd. Rapporten behandlar hur en del av ett textbaserat program kan omarbetas till en grafisk applikation. Etnografiska metoder, i form av observationsstudier och intervjuer, och designtekniker, i form av mockup- och prototypmöten, har använts tillsammans med användarna av programmet.

An increasing amount of companies and organizations are starting to implement the use of cloud computing in their business. This trend results in that software, which was previously sold and distributed to the customers whom then had to install the software on their own computers, now is being replaced with Software as a Service (SaaS). SaaS makes software available through the customers? browsers, which results in that the service providers only have to administer a single application. The process to migrate a distributed application to a service delivered as a SaaS lacks sufficient investigation; this paper will provide some guidelines for conducting such a pro- cess.

Den här uppsatsen behandlar vikten av kommunikation i projekt och vill främst ge svar på faktorer som designmanagern kan inverka på för att skapa en lyckad kommunikation i projekt.Uppsatsen berör även styrkor och svagheter som projektgruppens medlemmar besitter samt möjligheten att påverka gruppdynamiken. Utifrån ett hermeneutiskt vetenskapligt förhållningssätt har vår strävan varit att skapa förståelse för det område vi studerat. Vi har använt oss av kvantitativ och kvalitativ metod, genom att vi dels genomfört djupintervjuer samt e-postformulär. Användandet av båda metoderna grundar sig på att vi velat studera gruppdynamik och kommunikationsproblem i designintensiva företag både övergripande och mer detaljerat.Författarna har genom uppsatsen stärks i sin uppfattning om att det bästa sättet att genomföra ett projekt, inom ett designintensivt företag, är att ha en designmanager/projektledare som förstår sig på de olika disciplinerna. Det här för att ökad förståelse leder till bättre kommunikation mellan medarbetare.I uppsatsen framkommer det även att designmanagern måste ges tydliga styrverktyg samt möjlighet att påverka gruppsammansättning för en lyckad dynamik..

This is a pattern project for textiles, with main purpose to develop and challenge my design process and to experiment with a mix of different printing techniques. The goal of the project was to create three textile individuals as representatives of my experiments, inspired by natural surfaces.The world of fashion have been an inspiration and has been the model for these textiles, with its powerful and playful patterns. With the world of fashion as a model, I also chose to work with the materials habotai silk and silk velvet. The qualities of these materials has also been influential in my design language.The work has been very focused on experiementation and exploration, and resulted in three printed fabrics that I have chosen to call Björkalm, Lindstam and Lavbädd..

Danmarksplass is situated just outside the centre of the city of Bergen on the Norwegian west coast. It was built in the 1930´s as a result of an architecture competition won by the prominent Norwegian architect Ole Landmark. Danmarksplass was originally meant to function as a local square, but its location next to Fjösangerveien, a road that caters for most of the through traffic in the Bergen valley today and is part of one of the main European roads, E39, would prove it difficult for that idea to prevail. Along with the ever increasing car traffic, Danmarksplass has more and more become a very busy traffic junction. Nowadays the car is the sole ruler of Danmarksplass.

I dagens hälso- och sjukvård behandlas patientuppgifter elektroniskt i patientjournalsystem. Uppgifterna ska behandlas med högsta möjliga säkerhetsåtgärder eftersom de innehåller känslig information om patienter. Patientuppgifterna behöver dock alltid vara tillgängliga för att vårdgivarna ska kunna ge bästa tänkbara vård. På grund av att hanteringen av patientinformation är kritisk, måste IT-systemen följa regler och upprätthålla en hög integritet. Privacy by Design (PbD) är tänkt att adressera problemet genom att integritetsaspekten får stå i fokus genom IT-systemets hela livscykel.

The company Pilotfish has developed the system MIVEO which is used by car-sharing to wirelessly monitor, book or otherwise manage a fleet of cars. In a car pool the system has three different types of users with varying degrees of eligibility. These are end users, administrative and service personnel. We have chosen to focus on opportunities to streamline the administrator and service personnel work with a mobile service, as these users of MIVEO often are movable and mobile. From this position we have in the study attempted to answer the following question: How can mobile services used to streamline administrative tasks? This study is about developing a mobile application that will contain the same features as the existing system, but must be mobile suit.

This report covers the product development of a new type of extendable table for the company Karl Andersson och Söner. The company wants to expand their product collection with a new product. Karl Andersson och Söner is a well-known family company that has been located in Huskvarna since 1898, and they are producing furniture for private- and the public environment.The aim with this project is that the product should lead to increased sales, as well as expand their collection to appeal a wider audience. The work is permeated by two issues, to achieve as good results as possible. The issues will bring up how to make a table better, in terms of the competitor?s options, and how to apply a design process to develop a table that meets the markets needs and requirements.The design process of the work consists of strategically picked parts from three separate design processes.

The master thesis has been constructed together with Scania, who had a wish to develop their training for newly employed design engineers. The purpose of this thesis is to examine how a company's introduction process can be shaped, as the introduction is the key to success for the individual as well as the organization. With a focus on how the productivity among newly employees can increase and how the introduction becomes meaningful to the individuals and the organization, the objective of this work is to develop concepts applicable for an introduction.The work was conducted using qualitative interviews with several different individuals at Scania and other companies. Along with the interviews a survey was constructed and sent out to newly employed design engineers at Scania to get a view of their opinions on the present training. During the first period of a job there are several factors that affect the employee based on the result from the interviews, previous research and theories.

This report presents the preliminary study and work for the development of a site structure for the upcoming reengineering of inter-tool Infopunkt. The report describes how I have conducted a study regarding the current inter-tool information center and its development potential. Thereafter compiling the information to develop a comprehensive design approach to create a sitemap. The sitemap illustrates a new updated page structure for Infopunkt and was the primary goal of the thesis. The sitemap I have developed will form the basis for the agency that will later on develop the new updated version of Infopunkt..