In 1983 Sweden passed a law stating that all limited liability companies are to be included into a mandatory auditing system. According to the EEC, courts fourth amendment, each country has the right to decide whether to exclude a mandatory auditing system for smaller companies. Audit reports in Sweden are considered to be very important for the bank crediting system. Should this be eliminated, it would be more difficult for banks to trust an audit. The significance of calculated audits is questioned in regards to the banks accrediting system.

Denna studie och uppsats är en mindre del av DRA-projektet (Distribuerat RadiologisktArbetsflöde). Projektet har målet att samordna information för att skapa underlag förkunskap inom sjukvården i Västra Götalandsregionen (VGR). Detta är ett problem inomradiologin. Därför undersöks möjligheten att använda en Wiki för att stödjakunskapsdelningen och samordningen bland radiologer (röntgenläkare) inom Sahlgrenskasjukhus. Eftersom Wiki är nytt inom många verksamheter är detta intressant i dagslägetoch det är stort behov av forskning inom detta ämne.

The purpose of this thesis is to examine and analyze the characteristics of the management control system private equity firms use to manage their portfolio companies. The thesis takes a share holder value perspective, and it is assumed that the goal of the management control system is to increase the shareholder value in the portfolio company. In a qualitative study two private equity firms and two portfolio companies, one for each private equity firm, were studied in detail. In total, nine in debt interviews were completed. The results from this study suggest that the characteristics of the control system are dependent on the surrounding context; the focus on shareholder value and the specific characteristics of the private equity industry shape the characteristics of the management control system.

AbstractThe purpose of this essay is to investigate the views Swedish elementary school teachers produce on the subject of ethics. The teachers? thoughts on selection among ethical notions is described and also how these notions are assessed. The essay proceeds from the central content and the knowledge requirement in the syllabus of religious knowledge.The empirical survey is based on qualitative scientific interviews with four teachers employed in grades 4-6 at different schools.The teachers find ethics in its current state of the syllabus hard to define and they find encounters with parents and pupils difficult in their tasks. The selection of ethics is decided by previously planned basic values education or from conflicts erupting during schools hours.

Compressed air is a low efficiency media, and is thus very expensive to produce. This thesis work began by mind mapping how to create savings on the compressed air system at Billerud Skärblacka AB. Certain issues have been chosen for further studies.In order to identify the consumption of compressed air at PM 8 and 9, several measurements were made. At PM 8 there were not found any pressure drop, only large pressure variations for short periods of time. The causes of these pressure variations were not established.

When different type of programs are developed one wants to make these adjustable to future changes and requirements. It must be done a good design of the program from the beginning to make it possible to continue development of it without having to redo big parts of it to high costs. In the area of object orientation there are design pattern, which can be used to design systems that can be adjusted to new changes in an easier way. I have in this thesis chosen to take a closer look at how to design a program that sends SMS to cell phones through a system of an operator. One requirement on the program is that it has to be possible to change what operator to send though in an easy way.

Being a student in the educational system is in itself a challenging exercise, considering the various parts that may matter in different extent for the students. There is a syllabus, there are different backgrounds and contexts for each student and there is also the knowledge in the subject to consider. This study sets out to explore to which extent teachers and students reflect about the transition from public school to upper secondary school/high school, specifically in the context of History as subject. What do they think about it and how do they work with it?By interviewing five teachers and letting 94 students in upper secondary school completing a survey about this subject (the transition), I can conclude that the matter is complex, both for students and teachers, however still a significant and important issue to discuss.

The aim of this study is to analyze how problems are represented within SOU 2008:27. Further more, the aim is to analyze how the new subject plan for history can bee seen as a product of this document. The method used, and the theoretical frame of the study, is based on Carol Lee Bacchi?s ?what´s the problem represented to be?? approach, which basic principle is that policies are filled with representations of problems and that these representations need to be examined. These problem representations are then themselves subject for scrutiny, the second step being an analysis of the texts presumptions and assumptions concerning view of man and perception of knowledge. The results show, among other things, that a problem representations can be found in the SOU; the school system is too vague and unclear.

Today wireless transmission of data is becoming more and more popular and the need for faster transmission rates is increasing. Since the bandwidth is limited it is important to try to use it to the fullest. CDMA is a technology that allows multiple accesses on the same frequency and time thus making it very bandwidth efficient. The CDMA technology was first introduced in the second generation?s cellular systems but has since then been improved and is reused in today?s 3G systems as Wideband CDMA.

Web 2.0 represents the next generation of creating interactive applications on the Web. The purpose of this thesis was to develop a service tailored to Web 2.0 technology, where users can post ads for free. The platform is an advertising system specially designed for animals. Surveys and interviews have been done; the result is that today?s advertising services on the Internet are not interactive and user-friendly.The users have the possibility to adapt different part of the system to their needs, such as choice of themes.

This report is a result of a project that been conducted on System Andersson. System Andersson sells and develops MPS-systems for small and medium sized manufacturing companies. System Andersson are today located in the central parts of Jönköping and has about 20 employees. The goal for the project is to develop a new version of Andersson Qwick mps. The project has been divided into a number of smaller projects were the authors been part of the planning module project.

The numbers of mergers and acquisitions have increased significantly in the last period of time. Although this popularity for mergers and acquisitions, most of the mergers and acquisitions fail to create value. One explanation to this failure of value creation is, according to several studies, how companies treat integration of information systems in the pre-merger evaluation. The research within the field argues that information system integration should have a proactive role in mergers and acquisitions, meaning that information system integration should support the organizational change and normally be considered in the premerger evaluation. The aim of this thesis is to study issues that affect whether companies choose to consider information system integration proactively, when involved in mergers and acquisitions.

In the society of information that we live in the knowledge of computers and computer system will have a greater influence than we may think. Discrimination is no longer exclusively a term that indicates lesser understanding of different cultures, the discrimina-tion that is at hand will be between ?the have and the have-nots?.This study is about the strategic methods and considerations that is of importance for planning, organizing and finally implement the work with national computer based patient documentation. The strategic planning has been done over a period of time where different actors all had their share of influence. The cost seems to be endless since it has increased after the actual program, in this case, Cosmic from Cambio Healthcare, entered the scene of healthcare.

The purpose of this Master?s thesis is to investigate how public library users consider the knowledge of the librarians and to examine what the users expect from the librarians. To begin with, we contemplate our own view of the librarians, their knowledge and what help we expect at the library. Realising that we do not expect particularly much from librarians, although we have studied to become librarians for two years, we assume that the regular library user does not expect much either. This assumption resulted in our decision to investigate this particular question.

ABSTRACTBackground and aims: Nutrition is a part of the medical treatment, and also a part of the nursingcare. In spite of this, malnutrition is a common problem in the health care sector. Studies show thatnurses have too little knowledge about nutrition and malnutrition and that nutrition has low priorityin the daily work. The aim with this study was to find out the nurses self-reported knowledge aboutand their attitudes towards malnutrition, nutrition screening, prevention and treatment of patientswith malnutrition.Methods: A questionnaire was handed out to 65 nurses in two different care units and 36questionnaires were answered.Results: The respondents from the two care units self-reported their knowledge about nutrition andmalnutrition low. Most of the respondents stated to have a big need of education about nutritionscreening and more than half of the respondents stated that they have a need of education forprevention and treatment of malnutrition.