Träffsäkerheten på Going Concern-varningar (GC-varningar) internationellt sett är låg, 40 procent, men enligt tidigare studier är den lägre i Sverige, under 20 procent. De fyra största revisionsbyråerna i världen, Big four, marknadsför sig med sin branschkännedom och flera studier pekar på att de har högre revisionskvalité än mindre byråer. Samtidigt finns det studier som visar att det inte finns någon skillnad på kvalitén mellan de fyra största och de mindre byråerna. Syftet med denna studie är att pröva om stora byråer har högre kvalité än medelstora och små byråer och om det finns skillnader mellan de enskilda byråerna inom respektive storlekskategori. Revisionskvalité mäter vi i form av GC-varningar och anmärkningar på finansiell stress (eget kapital understiger hälften av aktiekapitalet).

How the renovation of the vast Swedish existing building stock with renovation needs will be performed is considered as decisive in order to achieve the target set by the Swedish government of reducing the energy use by 20 percent by 2020. Consequently, the challenge of the building sector consists in reducing the energy use in the existing building stock but at the same time ensuring that the indoor environmental quality is improved and the cultural values are maintained.So far, there have been a few renovation projects which strongly have reduced the energy use and at the same time have taken into account the environmental aspects and the cultural values. The main reasons are that there have been few incentives and a lack of routines in order to steer efficiently a ?sustainable renovation?.The participants in a Nordic project on sustainable renovation thought that it would be a strong advantage to link the concept of sustainable renovation to the Miljöbyggnad certification system. Indeed it is trusted by the Swedish building and construction sectors and can provide sustainability targets in order to steer renovation processes.The objective of the master thesis is to show how the Miljöbyggnad certification system could be integrated in practice in the renovation process of Riksbyggen, an organization which administers housing associations (Bostadsrättsföreningar) and build houses.

Kevin Roberts has extended the comprehension of strong consumer brands to a higher level where loyalty beyond reason is established. He calls this new status Lovemarks. As the concept of Lovemark has only been applied in B2C markets, this thesis is directed to find out the applicability of Lovemarks in B2B context. In order to fulfill the research purpose, three main questions are answered based on a cross-sectional research approach: What role do intangible factors play in B2B branding? Is the idea of B2C Lovemarks transferable to B2B context? How should a B2B Lovemark be characterized? The results of the qualitative interviews indicate insights of high investment and involvement, integrated brand communication, balance between function versus emotion, brand?s trustworthy personality, customer partnership, and finally, the potential establishment of B2B Lovemarks.

Denna rapport behandlar konstruktion och tillverkning av ett videokort till Versa Module Eurocard (VME) bussen. Kortet skall användas vid laborationer i kurser där mikrodatorkort VM42 från PEP Modular Computer används. Grafikkortet klarar en upplösning på minst 640x480 punkter med 24-bitars färg. Hela konstruktionen är uppbyggd kring Lattice® MACH4A3-384/160. Designen av MACH kretsen är uppbyggd i Very High speed integrated hardware Description Language (VHDL) med hjälp av programmen ActiveHDL, Synplify Pro®, ispDesignExpert samt LatticePRO.

This exam paper has been made with the health care center Aroma in Vetlanda. The work was to deliver a complete web portal with an integrated booking system. The objectives were to provide a complete informative website for Aromas users with the option to make an appointment for a vaccination or health certificate, order prescriptions and get update information directly published by Aromas staff. And to give the staff of Aroma a graphical Web interface to manage the content and the booking system.The report goes through the basic language used and why. Further it takes up it how works and how the final product looks and behaves..

How can we plan so that smallscale industry and businesses can become an integrated part of the city? The densifying process in search of new housing areas that is going on in most swedish cities threatens to undermine the diversity and complex make up of central parts of many cities. To sustain industrial activities in central locations is critical to this diversity. This thesis discusses how to reach a sustainable city planning with Bellevue, a small industry and business area in central Gothenburg, as an example..

Background for the research problems: Small companies are very important for the economic stability and development, something which the economic crises in recent years have underlined. Therefore it?s important to minimize administrative costs for smaller companies and also in other ways facilitate their further development. For these reasons accounting has been simplified and auditing abolished for smaller companies in many countries. In Sweden auditing for small companies was abolished nearly three years ago.

Den svenska byggbranschen står i nuläget inför en stor teknisk förändring, införandet av Bygg-informationsmodeller(BIM)/Virtual Design and Construction (VDC) i stor skala. Branschens olika aktörer ser olika vinster med implementeringen som kommer påverka hela byggprocessen, från projektering till förvaltning. Denna studie fokuserar på organisation och process i projekteringsskedet och grundar sig på en fallstudie av Veidekke Entreprenad AB. Företaget har implementerat VDC i delar av organisationen och i nuläget, efter lyckade pilotprojekt, utvidgas satsningen och implementering görs i större skala. Studiens syfte är att kartlägga Veidekkes VDC-mål och strategier, för att därefter studera process och organisation i projekteringsfasen och hur de bör utvecklas för att skapa goda förutsättningar för att VDC-målen ska kunna uppfyllas.

The integration policy in Sweden shall encourage individuals to support themselves and take part in society. It shall alsocontribute to equal rights and opportunities for women as well as for men. In Borlänge this has resulted in a program ofintroduction for new arrivals from other countries. However, at the unit responsible for economic support, they havediscovered that women with immigrant background more often than men seem to have trouble starting or became to anending of the program, which then especially leads women to a long-term dependence for economic support. The purpose of this study has therefore been to investigate what factors affect immigrant women?s participation in theintroduction, and what significance this participation has for their possibilities to become economically self-supporting,and integrated into Swedish society.

Background for the research problems: Small companies are very important for the economic stability and development, something which the economic crises in recent years have underlined. Therefore it?s important to minimize administrative costs for smaller companies and also in other ways facilitate their further development. For these reasons accounting has been simplified and auditing abolished for smaller companies in many countries. In Sweden auditing for small companies was abolished nearly three years ago.

Syfte: I november år 2010 avskaffas revisionsplikten i Sverige för mindre företag. Med den utgångspunkten grundar sig studien i att studera och identifiera de nya förutsättningarna på revisionsmarknaden efter att revisionsplikten avskaffats.Metod: Uppsatsen är inriktad i ett kvalitativt perspektiv. Empirin som samlats in via personliga intervjuer utgår från teori om revisionspliktens avskaffande, från Europanivå till den svenska lagen, för att sedan mynna ut i en analys och en slutsats.Resultat & slutsats: Undersökningen påvisar att såväl större som mindre revisionsbyråer har haft kundförluster, men bara i enstaka fall och har inte påverkat byråerna i någon större utsträckning. Studien är för tidigt ute för att se någon radikal förändring. .

This essay is a product of our examination work on candidate level in Interaction Design. The aim in this project was to design a digital wallet integrated into a cellular phone and make it as an electronic payment tool. In our project the goal has been to create a digital wallet not just for payment, but also develop it into a complete digital wallet, replacing visa, membership card, student cards, id card and receipt. Our ambition is to take care of current qualities of today's wallet and improve where it is possible so that can be replaceable with the digital wallet..

This thesis concerns an energy audit of a food industry. The company's business consists of boiling and peeling shrimps, and producing mayonnaise-based salads. This type of work involves energy-intensive processes, such as steam generation, compression of air and refrigeration of large spaces. These needs are supplied with electricity. Furthermore, the industry is a major consumer of district heating, particularly for heating the supply air in the ventilation system.

Bakgrund: De stora redovisningsskandalerna inom bolag som Enron, Worldcom och Palarmat var startskottet för den epidemi som sedan kom att spela en stor roll vid förbättrandet av bolagsstyrningen bland aktiebolag världen över. Kraven på bolagen ökade att informationen som släpptes var tillförlitlig och fullständig. För att säkerställa detta togs svensk kod för bolagsstyrning fram som ett komplement till lagstiftningen berörande aktiebolag. Koden kräver ingen obligatorisk tillämpning i att implementera funktionerna utan har som krav att bolagen ska göra ett aktivt ställningsantagande vid inrättande av funktionerna i koden. En uppmärksammad punkt i koden är 7.4 där bolagen måste beskriva i sina årsredovisningar huruvida de anser sig behöva en granskningsfunktion även kallad internrevision eller inte.Syfte: Syftet med rapporten är att skapa en förståelse för vilka motiv de svenska bolagen med en omsättning över 3 miljarder kronor har haft när de valde att inte följa internrevisionsfunktionen.

Purpose: Our purpose with this study is to compare how the two selected schools in two different areas in Stockholm chooses to introduce and integrate newly arrived children in Sweden. The schools are located in the suburb and downtown in Stockholm. One school has chosen to integrate the child by placing him or her in a preparatory class and the other school is placing the child into a regular class.Investigation questions: We want to find out how the choosen schools are working with a newly arrived child. How is the child integrated and introduced directly into a regular class through teaching methods and teaching material and how a newly arrived child is integrated and introduced into a preparatory class through teaching methods and teaching material. We also want to find out if the community authorities in the City of Stockholm and the Swedish state have guidelines that schools are supposed to follow in the work with newly arrived children and whether our selected schools are working after these guidelines.Method: The study is based on two methods.