This paper is finishing part of the two-year master programme in Industrial Engineering and Management.Initially there was an inquiry of studying the queue-times that Fläkt Woods uses when they break down internal working orders. These times were assumed to be too generalised and does not apply to the actual value of the queue-times which generates incorrect data and delivery delays. During the work of this paper it has been established that it is not the queue-times that is the biggest problem. The problem is the shop floor control and the lack of manufacturing the right products at the right time. Therefore an analysis of the production planning process was made to bring forward the real problems.

Senaste åren har det uppdagats flertalet bolagsskandaler världen över, där de i vissa fall kan relateras till en bristande intern kontroll. Detta har föranlett att marknaden och aktieägarna tappat förtroendet för den finansiella rapporteringen. Åtgärder genom en tydligare lagstiftning har vidtagits för revisionsarbete i syfte att säkerställa företagens interna kontroll och därmed öka förtroendet hos intressenterna. Regelverken, Sarbanes-Oxley Act, The Combined Code och Svensk kod för bolagsstyrning tangerar alla området bolagsstyrning och därigenom även det interna kontrollsystemet. De nämnda regelverken har en gemensam nämnare, det vill säga införlivandet av revisionsutskott i organisationerna för att kvalitetssäkra den interna kontrollen.

Den nya revisionsstandarden i Sverige (RS) är en översättning av International Standards on Auditing (ISA). Den innebär en rad nyheter vid genomförandet av revision. Bland annat har revisorns roll förändrats genom att revisorerna ska granska och uttala sig om fler förhållanden än tidigare. Företagen är mer komplexa idag och det ställer krav på revisionen. Idag räcker det inte med en revision som enbart baseras på principer.

Purpose: The purpose of this study is to increase the understanding of how a bank?s features and internal factors have affected its choice of method in calculating the capital requirement.Theoretical and Empirical Method: The research strategy of this study has been of a qualitative nature with a deductive approach. The choice of method was depth interviews with respondents from a targeted sample of Swedish banks. These respondents were chosen based on the knowledge they possess as key employees in the capital requirement process and their involvement in choosing their banks? method for calculating the capital requirement.

This essay is about the development process I have undergone during my experience-based preschool teacher education. I write about my internal process, about how I as a childcare worker go from assertiveness and believing in myself into fighting doubts, thoughts and feelings as a preschool teacher. The purpose with this essay is to make the difficulties with managing new knowledge and practicing it in real life visible, and at the same time overcome your uncertainty in a new professional role. The essay is based on two stories from my professional life where I, in the first one portray my actions and behavior as a childcare worker and in the second one as a preschool teacher. Based on my stories I try to answer questions as what does the individual learning process look like when going from one professional role to another in the same profession? What impact does theoretical knowledge have on practical knowledge?I have used reflection and writing as methods for my paper.

The issue about how Scania shall perform HVAC tests in the climatic wind tunnel CD7, which Scania is about to complete by year 2013, has resulted in four test methods for truck HVAC and also a test method structure. The test methods have been chosen to focus on sun, snow and rain simulations. These are adapted and developed according to what should be tested and to what can be tested in CD7, which has been the object. With CD7 different climates can be simulated in a controlled environment for complete truck level, from desert with high sun load to arctic cold and snow.The test methods represents a basis to start from, for designers and test engineers which make the testing more repetitive as well as time eventually can be saved. Before the test methods can be applied they must be verified as they are based on theoretical and empirical assumptions.

The purpose of this article is to explore the technologies of government that are created within gender disorder assessments as an institution. I have done so by utilizing Norman Faircloughs discourse analysing instrument ?communicative action?, which focus on the social institution as relational.The material is strategically chosen by gathering texts from the Swedish state, the psychiatric clinics, NGO:s and by performing interviews with transsexual patients.When analysing the communication of the main agents, I have concluded that practices highly are a result of repeating text and speech inside the institution. The psychiatric assessments can also be seen as an illustration in changes in how citizens are governed in advanced liberal societies, where the role of the state has been gradually reduced in favour of other agents.I consider that the change illustrates an ?acting at a distance?-mentality where the patient is introduced to participate in the definition of the care in what I call ?negotiation as a technology?.

The purpose of this study was to evaluate the different substrates that enter the digestion on Sundet wastewater treatment plant for production of biogas.This work have done an analysis of data about the biogasproduction from January 2012 to feburari 2013, this showed that the food substrates has a greater gas production than internal sludge.Through laboratory test the VS, TS and COD values for all the substrates used in the biogas production could be determinded. But the COD-method was less optimal for analysis of fat and food, therefore it optimized the method for fat but due to time constraints, this could not be done on the food substrates..

The thesis aims at describing how culture is produced and reproduced at IF Friskis&Svettis Stockholm, a Swedish non-profit training association. The authors claim that organizational identity plays a major part in determining ways of action within the organization. Selection processes, programming and internal recruitment and sensemaking are essential issues of the cultural production and reproduction..

The economical and judicial cooperation that EU constitutes results in that there is an increasing amount of international disputes arising. These international disputes in turn result in questions concerning private international law. The principle of mutual trust is not only an important principle in the entire judicial cooperation but especially important in the area of private international law. The principle means that the member states have to trust each other and the different legal systems. The aim of the principle is to ensure a well functioning internal market that is permeated by free circulation and freedom of establishment.

Problem: That the stakeholder?s expectations don´t answer to what auditors can and may do have been a problem for several years. This problem was defined for the first time by Liggio at 1974. Since 1974 there have been several researches about the expectation gap for auditors.Purpose: The purpose of our study is to research what the audit effort in HQ Bank means for the expectation gap.Theory: The theories in our study discuss the audit profession, the definition of the expectation gap, how trust develops between individuals, the regulations that the authorities discuss and a review of earlier researches in this subject.Method: We have done a qualitative study in which we interviewed approved auditors at PwC and Convensia in addition we interviewed the chief lawyer at the Swedish financial supervisory authority to answer our purpose.Conclusions: The conclusion of our study is that the expectation gap exists between the auditors and the stakeholders. Another conclusion is that the incidents in HQ Bank have influenced the expectation gap in a negative direction, to reduce the expectation gap we suggest that adjustments of the regulations must be done and that the auditors themselves must inform their stakeholders what auditors can and may do..

The online gambling market has during recent years experienced high growthmostly due to the popularity of online poker. Today other games such as casinoare growing in popularity and more customers are turning to the onlinegambling market instead of the regular gambling market. As with all growthmarkets more and more companies establishes on the online gambling marketeven though high external risk factors such as regulations and nationalbans. Companies such as Betsson connected to the online gambling marketsuch are experiencing high growth which has made them interesting objectsfor investing.This bachelor thesis intends to study competitive advantages, investigate possibilitiesto keep and increase market share, and use this information combinedwith a financial analysis. The purpose of the thesis is to describe andanalyze the future of Betsson AB from the perspective of an investor.

Bakgrund: Uppmärksamheten kring miljö och miljöproblem har ökat i samhället och i företagen. Miljöredovisning har blivit allt mer viktigt eftersom ett företags miljömässiga aktiviteter påverkar företagets finansiella ställning. Det finns idag ett stort behov av riktlinjer eftersom andra än godkända och auktoriserade revisorer granskar företagens miljöredovisningar. Syfte: Syftet med uppsatsen är att, ur ett redovisningsperspektiv, med utgångspunkt från bestämmelser och standarder systematisera en begreppsapparat för att ge miljöredovisning innehåll och innebörd för individer som arbetar med redovisnin, som till exempel revisorer och ekonomichefer/företagsledare. Avgränsning: Jag har valt att avgränsa mig till börsbolag i Sverige och har en företagsekonomisk synvinkel varför jag bortser från samhällsekonomiska effekter.

Bakgrund: Den första januari 1983 infördes revisionsplikt för alla aktiebolag i Sverige. Idag gör EGs fjärde bolagsdirektiv det möjligt att undanta mindre företag från kravet på revision och debatten kring revisionsplikt i små bolag i Sverige är nu intensiv. Sedan årsskiftet 2004 gäller även ett nytt regelverk, Revisionsstandard (RS) i Sverige och detta såväl som ökade krav på oberoende har ytterligare intensifierat debatten. Enligt flertalet studier är ett borttagande av revisionsplikten inte realistiskt, dock anses att små och medelstora företag är i behov av enkla och ändamålsenliga regler. Det är således relevant att undersöka hur en ändamålsenlig revision skulle kunna se ut i mindre aktiebolag.Syfte: Syftet med denna uppsats är att tydliggöra vad som kan avses när begreppet ?förenkling? används i debatten kring revision i mindre aktiebolag.

Unlike the manufacturing industry, the construction industry is always in motion. Each new construction project brings new opportunities, and it requires a new plan, new organisation, and new suppliers. All construction projects are very different from each other and in terms of a logistical perspective, this is very weak as it makes it difficult to get a flow in the production and to make flawless routines. The way the external and internal logistics are managed, can effect the final product in the time taken to produce it, the quality of the product and the profit made from it. When internal logistics are handled poorly, it could result in materials not being at the right place at the right time, or information not going through to the right person.