Med anledning av ett antal redovisningsskandaler i början av 2000-talet har revisorers oberoendeställning gentemot klientföretagen kommit att diskuteras. I USA väcktes därför frågan om ett införande av revisorsrotation alternativt byrårotation. På grund av bristande erfarenhet inom området ansåg den amerikanska kongressen att beslut om byrårotation inte kunde fattas och således infördes endast revisorsrotation. I samband med detta införande fick U.S Government Accountability Office (GAO) i uppdrag att, genom en kvantitativ studie i form av enkätundersökning, undersöka vilka potentiella effekter ett införande av byrårotation skulle få på de amerikanska publika företagen.  Med utgångspunkt i den av GAO genomförda undersökning utformades denna uppsats för att på liknande sätt undersöka de potentiella effekterna av ett eventuellt införande av obligatorisk byrårotation i Sverige. Uppsatsens syfte bygger på att undersöka hur CFO:n, eller motsvarande befattningshavare, på samtliga företag noterade på Nasdaq OMX Stockholm ser på förslaget om ett införande av obligatorisk byrårotation, samt vilka för- och nackdelarna anses vara.

?Death in the pot.? The Fruit and Vegetable Preserving industry in East Scania during the 20th centuryA Company History.At the end of the twentieth century, only one of the six companies previously active in the Fruit and Vegetable Preserving Industry in East Scania survived as an independent company: Kiviks Musterier AB. Actual production remains at two sites only. The aim of this study is to determine the reasons for this development. The companies included in the investigation are AB Bjäre industrier, Gustaf Bong AB, Kiviks Musterier AB, AB Ruuthsbo konservindustrier, Th.

AbstractOur bachelor degree thesis was carried out in collaboration with Ivar Petterssons Järnmanufaktur AB in Smålandsstenar. We were asked to replace their wedge housing, used to fasten the wires to the power lines, with a similar structure in a plastic material. The idea for this project started with Ivar Petterssons Järnmanufaktur AB having problems with the casting quality that forced them to perform expensive tests on each of the wedge houses to ensure the quality. They are currently produced in China which is also a major drawback because it requires expensive long delivery times.The method we used is Fredy Olsson's Princip- and Primärkonstuktion (1995). We have consistently been in the project on so-called "broad front", which means that you create several sketches, ideas and changes in parallel, and then evaluates all.

Background: The real estate market has previously been subsidized by the government. The construction has been characterized by standardization and large scale complex. In the current situation there are other conditions on the real estate market, subsidies do not occur at the same degree and the market is more competitive. Customer influence has also changed. Today the customers want to customize their apartment by personal needs and lifestyle.

The number of new estate agent offices is increasing yearly and each year many hundred new estate agents graduate. The comparing of estate agents by sellers has perhaps been most common in larger cities, but as competition has increased even in smaller towns we experience that it has become a common phenomenon even there. We both come from a small town but are not afraid of the idea of moving to a larger city as newly qualified estate agents. We ask ourselves, which are the determining factors in the choice of a estate agent in a large city as opposed to a small town? Can we see any differences? The purpose with this essay is to give us added knowledge about which factors private persons consider to be important in their choice of an estate agent when selling a house.The body of information is based on two parallel surveys, one in Hudiksvall and one in Stockholm, together with interviews of people in this line of business.

Background: The real estate market has previously been subsidized by the government. The construction has been characterized by standardization and large scale complex. In the current situation there are other conditions on the real estate market, subsidies do not occur at the same degree and the market is more competitive. Customer influence has also changed. Today the customers want to customize their apartment by personal needs and lifestyle.

The aim of this master?s thesis is to examine how libraries can organize their collections in terms of library shelving and displays and to what extent these activities stem from a desire to create a user-friendly library. The thesis is based upon a case study of Arkenbiblioteket in Sweden and the material consists of a literature study and qualitative, semi-structured interviews with three librarians at Arkenbiblioteket. The theoretical framework consists of theories on information-seeking behavior, classification and displays. These theories form the basis of the analysis of the empirical material.The main reason for the changes in shelf arrangement at Arkenbiblioteket was a desire among the library staff to create a user-friendly library.

?Death in the pot.? The Fruit and Vegetable Preserving industry in East Scania during the 20th century A Company History. At the end of the twentieth century, only one of the six companies previously active in the Fruit and Vegetable Preserving Industry in East Scania survived as an independent company: Kiviks Musterier AB. Actual production remains at two sites only. The aim of this study is to determine the reasons for this development. The companies included in the investigation are AB Bjäre industrier, Gustaf Bong AB, Kiviks Musterier AB, AB Ruuthsbo konservindustrier, Th.

The thesis presented in this report has been made on behalf of Scania and their basic frame design department with the subject to solve an implementation of a weight sensing system in the chassis. The system is supposed to be implemented in the seat springs, and the reason for this is that all the force will have to go through the weight sensing transducers. With all the force going through the transducers the weight sensing system will not be sensitive for the differences in tolerances from manufacturing. The transducers could be pre-calibrated to avoid a calibration of the whole vehicle after it?s completed from the manufacturing line.Weight sensing systems is today a reality in trucks with air springs.

Grades and assessment are a natural part in the school's everyday existence, deliberations about equivalent assessment is discussed all the time between teachers, students, home and school. They that in front are influenced of a grade or a judgement are in first hand the students and therefore are the important for the students to know which objectives and grade criteria that apply for them to achieve at the end of years 9. The aim with this survey is to get the knowledge about how a tutor grade family?s student in a preparatory class in stopped of years 9, in Swedish as a second language. Do the students in a preparatory class's get grades or a judgement? This is interesting also in order to know to which grade criteria students in a preparatory class have to achieve in the compulsory education?s later years and to know how a tutor assesses these students on the basis of those objectives and criteria that apply.

Today there are many system development projects that break both budget and time plan. Often this depends on defects in the information systems that could have been prevented. The cost of test can in some cases be as high as 50 % of the projects total cost and it's at the same time an important part of development. Test as such has moved its focus from the software it self and its faults to a wider perspective on whole infrastructures of information systems where assure a good quality is important. Sogeti in the Netherlands have developed a test method called TMap (Test Management approach) that can be used for structured testing of information systems.

In December 22, 2010, the hockey clubs AIK and Djurgården played against each other in front of an audience of more than 11 000 people in Ericsson Globe Arena, Stockholm. Although it was one of the biggest games of the year, afterwards no one was talking about the actual game on the ice. The reason; several times during the game, hooligans from both sides started big quarrels and the hockey dome felt more like a war scene than a place for a hockey game. From a branding point of view, and along with similar incidents from the past, the night in December did not create a good situation for AIK and their image.  Therefore, in this essay I want to investigate how AIK communicated through the crisis. I also want to evaluate whether their communication was good or bad from the perspective of different crisis communication theories.The essay?s research questions are:How did media describe the crisis and AIK´s part in it?What effect did AIK´s previous history of similar problem have on the ongoing crisis?How did AIK communicate through the crisis?How was AIK´s image affected by the crisis?What did AIK do well/what could AIK have done better?To be able to answer these questions, several news articles from the sports paper ?Hockeyexpressen? has been analyzed as well as a text from AIK itself.

In 2010 mandatory audit was revoked for small and medium sized companies in Sweden. At the same time the authorization for accounting consultants was established with the aim of raising the knowledge and status of the profession. Even though The Swedish Companies Registration Office has discovered more errors in the accounting after the mandatory audit was eliminated, it especially concerns those companies who does not have neither an auditor or an accounting consultant. One of the reasons often mentioned to be audited is the auditors role when it comes to lending decisions. Our empirical studie show that the auditors most important function, being unbiased, is not what is of greatest importance for the credit institutions.Instead it was professional skills, and for small and medium enterprises (SME) it was consulting they requested the most.

The aetiology of osteochondrosis (OC) is known to be complex and multifactorial. The occurrence of bone fragments in joints and their connection to osteochondral disease are no exception. In the hock and stifle joint of the horse this type of lesion has generally been considered to be of osteochondral origin, while the process behind these fragments in the fetlock joint has been up for discussion. The objective of this study was to determine the frequency and the localisation of OC in Swedish warmblooded horses. In order to do so all radiographs of stifle, hock and fetlock joints performed on Swedish warmblooded horses during the period of 1992-1999 at Regiondjursjukhuset in Helsingborg were examined and the material was divided into two groups.

Musiken som kompositör och regissör är en uppsats om hur vi som utövande sångare och kompositörer omedvetet verkar i en tradition som har sina rötter i en kompositionsteknik och estetik som hade sin storhetstid för tre till fyrahundra år sedan, nämligen affektläran.Som bas för min undersökning ligger min egen komposition, operan ?Post office?, med ettlibretto baserat på Charles Bukowskis roman med samma namn. Operan är komponerad utan att jag hade någon som helst kännedom om affektläran, och jag ställer därför frågan om jagomedvetet har komponerat utifrån en tradition som går tillbaka till 1600- och 1700-talet. Jaghar använt mig av en analysmetod där jag väljer ut vissa stycken ur operan, vilka sedan haranalyserats textligt och musikaliskt utifrån affektlärans tekniker. Jag har även med hjälp av en observation av ett antal sångare, som fått framföra delar av min opera, undersökt om det retoriskt-gestiska agerandet i barockens opera omedvetet kan leva kvar hos dagens sångare.