The connection between accounting and taxation goes back to the 1920s laws of the named areas. A proposal has now been brought forward, the so-called SamRoB-investigation, which means that the connection between accounting and taxations should be decoupled.The authors? aim with the study is to investigate what a possible decoupling between accounting and taxation, i.e. the formal connection and the untaxed revenues, implicates for the auditor´s work.A research has been done by interviewing two authorized auditors and one authorized consultant of accounting to get a view in how the auditor?s works could be affected.

Idag besöker vi inte längre webbplatser enbart via datorer, utan även mobiltelefoner och surfplattor. För att göra interaktionen på en webbplats användbar via flera olika plattformar blir det allt vanligare med responsiv anpassning. Denna utveckling ställer högre krav på den grafiska formgivaren som bör ha god kunskap om de plattformar som designen tillämpas på för att nå högsta möjliga användbarhet. En grafisk formgivare ska alltså förstå vad användbarhet innebär och hur denna kunskap ska tillämpas i designen. Kandidatarbetet undersöker vad som definierar användbarhet och vad grafisk design bidrar till i skapandet av responsiva webbplatser. Utifrån litteraturstudier i samband med en produktion i form av en responsiv webbplats, presenterar vi i detta arbete våra metoder för hur den grafiska designen ska uppnå användbarhet oavsett plattform. ---- We no longer visit websites solely by using computers, but also mobile phones and tablets.

The Church of Sweden sent during the spring 2010 two documents, Teologiskagrundprinciper för arbetet I 2006 års handboksgrupp and Mässans grundordning forconsideration. The documents are parts in the work with writing a new service-book for theChurch of Sweden. After the documents had been sent for consideration by the dioceses therehas been a discussion about the proposal to make the preparation in the service of HolyCommunion facultative. My main question has been to se if there will be any change of theconfession, faith and doctrine in the Church of Sweden if the preparation becomes facultative.I have seen that the service-book is an expression for the confession of the Church of Sweden,therefore there will be no change of the confession of the Church of Sweden, but a change ofits expression.I have seen that there is no consensus in how the dioceses react over what is written in thetwo documents about the forgiveness and the atonement. My conclusion is that it may bydifficult for the Church of Sweden to fix a new service-book without first fix what the Churchof Sweden means with forgiveness and atonement..

Det här examensarbetet verkar som en form av designerlathund för mig själv. En sammanställning och ett avstamp för min utbildning , min egen dokumenterade process i ett samarbetsprojekt inom industrin. Paralleller dras till om Malmstens utbildning är up-to-date i den allt mer branschglidande designerrollen.Arbetet är uppdelat i sex kapitel, där första kapitlet står för projektets avstamp, bakgrund och tillkomst. Det andra kapitlet handlar om vad design innebär för mig och en mer allmän beskrivning om design och hur designmetodiken eller processen kan se ut.I tredje kapitlet tar jag upp skillnaden mellan designstrategi och design och förklarar om vikten av ett designstrategiarbete inför den kommande formgivningsprocessen.Fjärde kapitlet är en infallsvinkel på hur företagsanalys och -profilering kan se ut och hur just det varumärket skiljer sig mot omvärlden. Med en större inblick och tajtare avgränsning kan resultatet bli säkrare.Slutgiltligen kommer vi fram till femte kapitlet som beskriver hur själva designarbetet med produkten för min uppdragsgivare kom till och dess väg fram.

This report deals with an IT solution for the fictive company, Nexus Consulting. It is a small company with four employees, dealing with economic policy. The company wishes to set up a complete network environment with antivirus, firewall, computers and servers. They want us to analyze and compare different outsourcing companies offering cloud services and then recommend which company would suit them best.In addition, the company wants to have a webpage containing essential information about them and the services that they offer their customers.The report describes, analyzes and compares three outsourcing companies offering complete cloud services where a practical solution proposal has been developed by the group.The network component is based on the Windows platform and the web part is coded in HTML and PHP.The report also discusses what cloud computing is and why so many companies choose to move to it..

This work of examination describes an environmentally oriented product development aimed to develop new packaging with improved environmental and sale aspects of the products from Primus Sweden AB. The report covers the design process from the first collection of facts to the final results with a description of all methods involved in the work. The focus has been on a clear environmental awareness and the report contains a deepening of the concept life cycle assessment (LCA) for product development. In the process, the consumers? opinions of the brand Primus and environmental profiling formed the basis for the packaging to communicate the right values such as quality, technology, environmental awareness and adventurer?s first choice.The deepening of the life cycle analysis shows that composting and other alternative treatment of the biological cycle is not possible to implement in a satisfactory way in the design process.The work results in two final concepts.

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.

In early January 2010 the authors participated in a meeting with the chief engineer for a company in which a central part is manufacturing of printed circuit boards (PCB). At this meeting it emerged that the machinery and production methods have changed substantially since the early 1990's. The spreadsheet for preliminary production time calculations by the company is today based on conditions from almost 20 years ago. The company has over the years been trying to adjust the spreadsheet template. The result of these adjustments has filled it with historical residue, something which makes the template difficult and time consuming when the primary user tries to handle it.The purpose of this study was to help the company increase its accuracy in the representation of the production times for the different PCB-based products by developing a new costing model based on an already existing but inadequate spreadsheet template. The company also expressed the wish that the new costing model would be less time consuming to work with.The methods used to achieve the goal are interviewing, participatory observations and meetings with relevant persons. The data obtained were analyzed using the theory on PCB production and visualization of data.

The report is a master thesis about energy efficient measures for an underground facility Hemsö fortress.Several proposals are evaluated economically.Statistics of the electricity used and measurements of several heat pumps are analyzed to find energysavings potentials.The results indicate that several units of a dehumidification system are responsible for over 70 % of theyearly electricity cost. The air that is being dehumidified by these units can otherwise cause damage ofculturally important interior designs.The proposal with highest profit suggests an alternative method for dehumidification. The cooler in theair handling units in Hemsö fortress have capacity to dehumidify the air. However complementary fansneed to be installed to circulate humid air towards the air handling units. The solution can be implementedin three different locations within the facility.

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.