De fördelar och värde som ett affärssystem kan bidra med till verksamheten uppstår inte automatiskt när det tas i drift. Det krävs ett fortsatt utvecklingsarbete av system, processer och organisation för att fördelarna ska synas. Studiens syfte har varit att få fram vilka aspekter som är viktiga att ha i åtanke kring fortsatt utvecklingsarbete av ett affärssystem. Därigenom har vi skapat oss en förståelse för hur företag arbetar i Second Wave samt hur teorin förhåller sig till praktiken. Det empiriska materialet har inhämtats genom kvalitativa gruppintervjuer på två stora svenska företag med sammanlagt elva respondenter.

Nyckelord: Revision, revisorers oberoende, fortsatt drift, Big 4, konsulttjänster och klientstorlek.Bakgrund: Under 2000-talet har den finansiella revisionen genomgått en rad förändringar. Detta till följd av ett antal händelser såsom Enronskandalen som kom att ifrågasätta revisorers oberoende ytterligare.Syfte: Studiens syfte är att undersöka huruvida en revisors oberoende påverkas av variabler som revisionsbyråns storlek (Big 4), konsulttjänster och klientstorlek.Metod: Utifrån en deduktiv ansats har vi använt en kvantitativ metod genom att analysera sekundärdata som vi hämtat från Affärsdatas databas. Urvalet bestod av årsredovisningar och dess tillhörande revisionsberättelser som studerats utifrån kriterierna: svenska aktiebolag som inlett konkurs under april, maj och december 2010. Studiens kvantitativa data har jämförts med tidigare forskning inom revisionsområdet, denna forskning bottnar i teorier kring agentteori och revision som försäkran.Resultat och slutsats: Studiens resultat visar att Big 4 anmärker i något större utsträckning än övriga revisionsbyråer kring fortsatt drift. Studien fann ett signifikant samband mellan Big 4 och konsulttjänster, företag som nyttjar revisionstjänster från Big 4 nyttjar konsulttjänster i högre utsträckning än företag som har annan revisionsbyrå.

Denna studie har sammanställt kunskap och erfarenhet från drift av SCR-anläggningar påfartyg med syftet att fastställa de huvudsakliga orsakerna bakom problem som uppstår ikatalysatoranläggningar inom Nord- och Östersjöfarten. Undersökningen utfördes meden kvalitativ intervjumetod. För att få en bra täckning riktade sig undersökningen motbåde rederier och fartyg med erfarenhet av SCR, samt tillverkare av systemen.Intervjuerna utfördes per telefon och analyserades sedan mot frågeställningarna. Iresultatet framkom att ett stort antal anläggningar genomgått modifieringar eftersomproblem uppstått. Ett antal vanligt förekommande problem identifierades.

Colobus angolensis palliatus is a small old world monkey inhabiting southern coastal Kenya to southern Tanzania. The species activity budget is known to vary between seasons and areas, probably due to differences in group sizes, diets, predatory presence and resource competition. The variations between male and female activity budgets are reckoned to be a result of pregnancy and lactation. The aim of this study was to investigate potential differences in behaviours between morning and afternoon periods and between males and females. The study was carried out in two forest fragments in Diani Beach on the south coast of Kenya.

An auditors? job is to review the company's figures and, as an independent part, give an accurate picture of its financial situation. Auditors have to relate to ISA where ISA 570 can be found and which deals with the going concern. The standard addresses a couple of factors that may be indications that a company can have problems with their continued operation. The problem is that ISA does not evaluate the events, which is more significant than others in the assessment, but it is up to the auditor to consider.The purpose of this paper is to describe the factors, which the auditor believes is more important than others in assessing the going concern and explain why it is so.

This master thesis studies distributed navigation which isa function implemented in a future network based combat information system to improve the accuracy in navigation for combat vehicles in a mechanized battalion, above all in the event of loss of GPS. In the event of loss of the GPS the vehicles obtain dead reckoning performance through the backup system that consists of an odometer and a magnetic compass. Dead reckoning means a drift in the position that makes the accuracy in the navigation worse. The distributed navigation function uses position and navigation data with measurements between the vehicles to estimate the errors and uncertainties in positions, which are used to improve the accuracy in position for the vehicles. To investigate and demonstrate distributed navigation, a simulation environment has been produced in Matlab.

The purpose of this study was to investigate how the content of glucose, fructose, sucrose and fructan (WSC) varied in silage, haylage and hay harvested from the same field and at the same time of harvest. The study also investigated if differences in the WSC-fraction in the forages caused differences in composition of WSC in the colon of horses fed the forages. Hay, haylage and silage were harvested in the first week of June 2005 and stored for about nine months before feeding. Horses that were fistulated in right ventral colon and caecum were used, but only the colon fistula was used for sampling. The fresh crop and the conserved hay, haylage and silage were analyzed for chemical composition and WSC-fraction.

The Angolan black and white colobus monkey (Colobus angolensis palliatus) is an arboreal primate that inhabits coastal forest fragments on the south cost of Kenya and is consequently vulnerable to forest fragmentations. The study was carried out in March and April 2011 in Diani Beach in Kenya where two of the largest populations of the species are distributed. This study is a pilot study to test methods for a Master?s thesis. The aim was to investigate any variations in use of two habitats of C.a.

Milk fever, or parturient paresis, is the second most common disease in Swedish dairy cows. The disorder is associated with the onset of lactation when some cows are unable to meet the metabolic demands of calcium to support milk production and therefore develop a state of hypocalcaemia. Clinical hypocalcaemia (milk fever) may lead to coma and death in severe cases but subclinical hypocalcaemia has also been shown to have negative effects on e.g. feed intake and production and to increase the susceptibility of the cow to develop secondary diseases. The nutritional strategy applied precalving is of great importance in preventing milk fever and e.g.

The dry period is usually 6-8 weeks and in this period the basis of the performance in the following lactation is settled. In an average herd about 15% of the cows are dry (Marcussen & Krog Laursen, 2008). In many herd the dry cows are set aside, that means setting aside 15% of your herd, at the time when they are preparing for their next lactation. The recommendation for number of groups differs depending on country traditions or reasons for grouping. If you look at recommendation for feeding, some companies selling feeding equipment advocates one group throughout the dry period, but the number differs from one to three.

The purpose of this report was to obtain an overview of rabbit meat production in the world, in terms of breeding and feeding. It examines how different feed components contribute to the health of the rabbit as well as the quality of the carcass, and the breeding strategies that are most common in the major producing countries. The production of rabbit meat in Sweden is at present not very large, but it is gaining ground, and that is why this paper mainly deals with the rabbit production abroad. This report also examines the disease Rabbit Viral Haermorrhagic Disease (RVHD) in Sweden, where this disease can cause big problems. The rabbit (Oryctolagus cuniculus) is very special, both in its reproduction and digestion. There is no specific mating season and the digestive tract is designed to digest forage efficiently.

The dry period is usually 6-8 weeks and in this period the basis of the performance in the following lactation is settled. In an average herd about 15% of the cows are dry (Marcussen & Krog Laursen, 2008). In many herd the dry cows are set aside, that means setting aside 15% of your herd, at the time when they are preparing for their next lactation. The recommendation for number of groups differs depending on country traditions or reasons for grouping. If you look at recommendation for feeding, some companies selling feeding equipment advocates one group throughout the dry period, but the number differs from one to three.

The thesis project is accomplished during winter and spring 2008 at Karlstad University at the faculty of technology and science. The tutor at Karlstad University is Nils Hallbäck and the examiner is Hans Johansson. Rolls-Royce at Kristinehamn in Sweden is the initiator for the project. The thesis project title is design of the blade bolt joint on Kamewa CPP. CPP stands for controllable pitch propeller.

Denna tekniska rapport är utförd för kraftbolaget Jämtkrafts räkning. Syftet är att uppdatera ett antal selektivplaner för kraftstationen vid Kattstrupeforsen samt angränsade elnät. Fokus ligger på felströmsberäkningar och kontroll av selektivitet mellan olika reläskydd.Relevant data har erhållits från Jämtkraft, vilken sammanställdes i och beräknades med hjälp av kalkylprogrammet Excel. Två olika driftfall har undersökts; driftfall 1 som är normal drift och driftfall 2 där T3 är ur drift. Fem principiellt åtskiljda fel kan uppstå vid varje driftfall.

Denna rapport behandlar en studie av en bergvärmeanläggning och dess värmefaktor . Bergvärmeanläggningen har två borrhål, sammankopplade av en by-passventil vilket gör att flödet kan varieras över borrhål och värmeväxlare. Utöver detta finns även elementfläktar installerade under radiatorerna i huset. Dessa elementfläktar ska bidra till en ökad värmeöverföring från radiatorerna till rummet. Mätningar av denna värmeöverföring har utförts både med och utan elementfläktar i drift.