In today's society there is tougher climate both financially and time wise. Accountants working under tight deadlines leading to the compromise between quality and quantity in the audit process and them therefor are being guilty of so-called reduced audit quality, RAQ. Reduced audit quality involves intentional actions designed to somehow reduce the evidence contained in the audit. We examine in this study the impact of time budget pressure (TBP), underreporting of time (URT), ethical organizational culture and charismatic leadership has on the frequency of RAQ.Previous research has already shown that there are clear links between TBP and RAQ, between URT and RAQ and between ethical culture in organizations and audit quality available. Five hypotheses were designed to the study.

Denna rapport jämför ett kommersiellt site survey-verktyg med ett open sourcealternativ.En site survey är processen att planera och implementera ett trådlöstnätverk. Det är viktigt för att undvika problem med täckning, störningar samtplacering och konfigurering av accesspunkter.För att göra jämförelsen har en metod utvecklats för att jämföra site survey-verktyg. Metoden tar upp och jämför olika kriterier i form av verktygens förmåga att hantera signalstyrka, störningar, quality of service, manuella site surveys, virtuella site surveys, dokumentering av resultat samt verktygens förmåga att underlätta vid placering och konfigurering av accesspunkter. Förutom detta tas även mjukvarornas gränssnitt och användarvänlighet upp. Metoden skulle dock kunna utökas ytterligare för att innefatta t ex säkerhet, inlärningstid och support, för att på så sätt bidra till en bättre jämförelse.De verktyg som har jämförts är open source-mjukvaran Kismet och den kommersiella mjukvaran InterpretAir.InterpretAir har visat sig ha en bättre funktionalitet på alla punkter och anses därför vara den mest lämpliga mjukvaran vid en site survey.

Title: The impact of service quality on customer loyalty - when a service changes from being free to become surcharged Authors: Carl Johan Olsson, Marcus Johansson and Victor Carlsson Supervisor: Hans LundbergCourse: Bachelor thesis in business administration, 15 Credits (15 ECTS) Keywords: Service quality, customer loyalty, price movementPurposeThe purpose of this essay is to increase the understanding if the perceived quality by the service users correlates with a future loyalty to a service when it cease from being free, to become charged.? Does the perceived quality of a service by the service users affect a future loyalty to a service, when it cease from being free, to become charged?MethodIn this essay we have chosen to implement a quantitative research method based on a survey. This choice was made in order to reach a sufficient large amount of service users and empirical data to answer our problem.ConclusionsAccording to the theory, customer satisfaction can be expressed through a comparison between customer?s expectations and the experience of using a service, and there are also positive correlations between service quality and customer satisfaction. Additionally, loyalty is based on service quality and customer satisfaction.

This paper examines dialect as a rhetorical means of persuasion. A survey containing inquires about four different Swedish dialects have been handed out mainly in Södertörn University and Stockholm University, in order to research the values and connotations of theese dialects. The four chosen dialects are as following: Göteborgska, Stockholmska, Norrländska and Skånska. The results of the survey are processed and compiled to see which attitudes these values and connotations may indicate to each dialect. These attitudes and values are then discussed in correlation with five rhetorical theories: Attitude as a means of persuation, Ethos, Persona, Rhetorical Agency and Pierre Bourdieu?s theory of Field and Habitus.

 Performance appraisals- a study of the performance appraisals significance as a tool for development in the public sector.Anders Larsson and Åsalill OlssonPerformance appraisals have been given a central role in leading businesses in the public sector and are seen as a tool to create development opportunities and achieve better results. This has resulted that performance appraisal in many organizations takes up capacity and time. This was the starting point of our interest to study whether the time spent on performance appraisals effectively pays for itself in the organization, in other words whether the effects expected actually are achieved. The paper examines first line managers` views on staff appraisal purposes and effects of a function within the Landstinget. The survey design, methodology and transaction are of qualitative and quantitative method with three different sources: literature review of previous research, interviews with first line managers in Landstinget Västmanland and the results from an employee satisfaction survey conducted on behalf of Landstinget Västmanland.

This study is an analysis of a survey that harvester operators working for SCA Ångermanland Skogsförvaltning have been participating in. The purpose of this study is to try to show the harvester operators opinion about the forestry planning that SCA provides. Hopefully will this information lead to suggestion about what part of the forestry planning needs to be improved, if any is needed? Unfortunately only 30 / 60 questionnaire has been returned so no conclusion can be made, except about those who have answered the survey. The answers of the survey indicate a number of areas that needs to be improved. The marked routes needs to be more visible and the education about timber landings must be enhanced.

 Performance appraisals- a study of the performance appraisals significance as a tool for development in the public sector.Anders Larsson and Åsalill OlssonPerformance appraisals have been given a central role in leading businesses in the public sector and are seen as a tool to create development opportunities and achieve better results. This has resulted that performance appraisal in many organizations takes up capacity and time. This was the starting point of our interest to study whether the time spent on performance appraisals effectively pays for itself in the organization, in other words whether the effects expected actually are achieved. The paper examines first line managers` views on staff appraisal purposes and effects of a function within the Landstinget. The survey design, methodology and transaction are of qualitative and quantitative method with three different sources: literature review of previous research, interviews with first line managers in Landstinget Västmanland and the results from an employee satisfaction survey conducted on behalf of Landstinget Västmanland.

Musculoskeletal disorders (MSD) are common in individuals with computer based work. Thecurrently known risk factors for these disorders is in the literature derived to physical,organizational and individual factors. A recent survey of three working groups at a companyin Stockholm explored that more than 50% of the employees had neck and shoulder problems.Aim: The study aims to create a better understanding for the current musculoskeletalproblems at the company. Such an understanding is created by examining the physical,organizational and individual risk factors in the workplace and the result can provide a goodbasis for intervention proposals.Method: In order to answer the aim of the study the authors chosed to use both qualitativeand quantitative methods of data collection through interviews and questionnaire survey. Theinterview and questionnaire was designed to create both a specific and comprehensive pictureof the physical, organizational and individual risk factors having a bearing effect on theexisting MSD problem.Result: Seven categories were compiled from interviews, which largely deals with the factthat high demands can lead to behaviors that may pose a significant risk for the occurrence ofMSD.

The current study sought to examine if post-produced semantic memory cues are a good aid for memory recall. It also focused on remembering units with a meaning, instead of just remembering lists of words. In the current study a factual text was used where the participants were tasked with recalling as much information as possible either with the aid of cues (keywords written by the participants themselfs), computer with Internet or no aids at all. The results showed that keywords are significantly better for memory recall. The results were discussed in regards to modern models describing semantic memory.

In this survey the author discusses teachers interpretation of documents formulated bythe government. The text in focus is the beginning of the curriculum where the basicvalues for the Swedish school system are to be found. Since there are great difficultiesknowing what the politicians mean, this survey tries to discuss different words likesecularism, confessional, non-confessional, and what they mean. This might seemobvious at first but it is relevant when you discuss religion and it´s roll in liberaldemocracies. This survey also tries to show how different interpretation of the textwould lead to different practice because of the lack of an actual consensus.

This essay is about the staff in integrated homes very complex profession and this is illustrated through twelve interviews in five integrated homes for disabled people. The profession changed when the institution closed and especially when the Law of Support and Service (LSS) was introduced in 1994.The purpose of this survey is to study how staff works with LSS intentions in integrated homes for disabled people and to increase the awareness about the structure of power and how this affects the daily life for those who live there.The main objective in this survey is to find out which the differences that lie between LSS intentions and the work that take place in integrated homes for disabled people. This survey tries to illustrate when and why these differences occur. This survey has a multidisciplinary perspective, where three models of disability and theories from Foucault, Sibley and Wendell have been included. The result shows that the staffs work is difficult, full of responsibility and has many facets.

   Purpose: The Essay is written on behalf of a company called ?Uppdragsgivaren?. The purpose is to connect theory with the result of the survey and thereby find the critical factors for an optimal placement of the cargo holders in the company?s terminal.   Method: A qualitative case study has been carried out. The theory collection is completed with the result from the survey, which include the information ?Uppdragsgivaren? provides and the result from the survey.

I have conducted a study and examined the significance and extent of bullying. I will also examine whether any students in grade eight have been victims of bullying during the past year and where bullying was carried out in school X. The second objective is to explore what students think about the concept of "taunting". I have used various theories of researchers to get an understanding of what bullying is, where it occurs, causes, and suggestions for measures. To get an answer on the purpose and issue a quantitative method was used in the form of a survey. Target group for the survey consisted of students from grade eight schools in X which is located in a suburb of Stockholm. Two classes of grade eight in School X carried out the survey during the same day.Results showed that bullying occurs at X school, but that the proportion of boys has been more subjected to bullying than girls. The majority of the students in the both classes believed that most cases of bullying occur in school hallways, playground and cafeteria. It may be one reason why school X does not have guards or other members of staff. The majority of students also considered in the survey that the concept of "taunting" is to call each other by words of ?genitalia". I think that the use of foul language has become common in today's schools.  .

The purpose of this investigation is mainly to study if pupils have enough knowledge concerning the water cycle and the life of the plants?, and what kinds of household word they have, to discuss pollution within these areas. I also studied how the pupils? knowledge are holding up against what the course-plans says, since it have come to light by other investigations that knowledge are insufficient within the nature-oriented (No) subject in school.The survey has carried out on 28 pupils in a 5th grade, with help of a questionnaire survey. Their teacher has been interviewed and I have studied their local course-plans and also the pupils? schoolbooks in No.The result of the questionnaire survey indicates that the pupils had insufficient knowledge within the areas of plants? life and pollution, something their teacher had a presentiment about.The conclusion is that they need to go out more often in the nature and see how the plants and the environment are affected by different factors.

Internet grows, so it?s cracking, soon will all IPv4 addresses be allocated and a solution is urgently needed. The new protocol, IPv6 is the solution to this problem. With a size of 128 bits against IPv4s 32 bits gives IPv6 a huge amount of addresses to distribute. The security addition that may be added manually in IPv4 is the standard with the new protocol.