Bara under de senaste åren har en rad ekonomiska skandaler skett på grund av manipulation i bokföringen. Manipulation som i de fall som vi tar upp Enron, Woldcom samt Skandia inte hade varit möjliga att genomföra utan hjälp av revisorer. Enron skandalen som var den första av de tre nämna har bidragit till införandet av Sarbanes-Oxely Act. En lag som bland annat kräver revisorrotation, det vill säga en revisor får inte sitta och skriva under revisionsberättelsen på samma firma mer än 5 år innan det ska ske ett byte. Även EU har efter skandalerna bidragit med en liknande rekommendation som innebär att en rotation bland revisorerna förespråkas vart 7:e år.

The purpose of this dissertation is to examine how teachers in the municipal Music schools Schools of arts (kulturskolor) estimate the quality of their teaching rooms, which factors that are significant for their opinion, and if they have experienced any tendencies of improvement in the quality of their teaching rooms. The examination is built on a questionnaire, which was sent to a number of music- and ?culture schools? in Sweden. From the answers you can read that the majority (66%) of the teachers are satisfied with their teaching rooms, even if a relatively large part (33%) seems to be unsatisfied. The single factor that are of most importance for their opinion are how much of their teaching they spend in rooms that doesn?t belong to the music- or ?culture school? and also are used for other kinds of education.

Many times it can be the simple things that affect the attitude of work and which have an importance on the organization's effectiveness. These are not always apparent but can have a large importance for the motivation and the attitude of work. Large number of companies uses wage and other financial rewards system but is there any form of informal factors that have an importance for the coworkers and that affects motivation. What factors that affect the motivation within the industry are interesting to examine and specifically the factors that are not apparent, in other words informal factors that increases the motivation. The purpose of this thesis is to examine and describe which informal motivator factors co-workers/employees in a production department think are meaningful.

The most dominating channel for communication, connecting companies and customers, during the 1900 century was those who included either physical contact or phone contact. However, when Internet started to make its way as a channel for communication, a whole new opportunity opened up for the companies. Since then Internet has grown to be an important part for any company that wants to gain market shares. One of those markets is the market of travelling.This paper discusses the Swedish industry of travelling, and different travel organizers use of Internet as a mediate for long-term relationships. The paper is built on a comparison between three companies that all distributes journeys, this is to examine the Internet communications effect on the electronic relationship (e-relation) with customers.Three travel organizers with similar visions and objectives are compared in this paper, these are Apollo, Fritidsresor and Ving.

This essay is based on the work of arranging and making an inventory for an archive consisting of records from the Board of Education (Utbildningsnämnden) within the administration of the County Council in Uppsala, Sweden. This archive is kept at the County Councils Archives in Uppsala where I have done the work. I have documented the process and discussed the complex of problems relating to it. In this particular case the issue of limitation of the office of origin and the respect of the fonds, or the principle of provenance, have been of interest. This is due to the fact that the records had been rearranged and mixed with records with other origin related to the Board of Education.

Horses are herbivores that spend almost all day grazing. While grazing they are infected by different endoparasites through ingestion of infective eggs or larvae on pasture. The most significant equine endoparasites in Sweden are the equine roundworm Parascaris equorum, small (Cyathostominae) and large strongyles (Strongylus spp), the tapeworm Anoplocephala perfoliata and the pinworm Oxyuris equi. For many years have horses been dewormed on regularly basis, which has resulted in the development of resistance to many anthelmintic classes. Because of the problems with resistance it is since 2007 necessary to have a prescription on anthelmintics and faecal sampling is also recommended.

Purpose: The aim of this study is to test four different hypotheses from the aspect of the title of this paper. H 1 Consumers trust the pharmacy employees? advice and suggestions for their purchase decisions more than the brand awareness they have received through the companies marketing communication H 2 Consumers are enough affected of a company?s marketing communication to choose their brand even if the pharmacy employees recommend other brands. H 3 Building brand equity through pharmacies can only be successful if the company has built up a trust for their brand among the pharmacy employees. H 4 Without building brand equity the marketing communication strategy for Ferrosan cannot increase their brand value and create loyalty. Methodology: The research method that was chosen is a detective argumentation that starts from theories and explain different parameters regarding the subject I am concentration on. It is a case study where the companies branding strategy towards pharmacies in Sweden is analyzed bys a mix of semi-structured interviews, documentation analysis and a quantitative research . Theoretical framework: The theoretical model that has been prepared gives me the possibility to analyze different parameters regarding branding that are important when building a brand in an new market.

To be able to handle tomorrows need for limited energy consumption we need to reduce our use of energy. The building sector stands for around 40 % of all energy consumption in the society. The government has put up a goal to reduce the energy consumption in our buildings with 20 % by year 2020 and 50 % by year 2050 compared with year 1995. To be able to do reach that goal we need a more energy efficient building stock.The main part of the energy used in our buildings is used for space heating. By installing ventilation systems with heat recovery on the exhaust air it is possible to use the heat-energy in the exhaust air to warm up the incoming air.

Denna studie syftar till att se på hur barn tar sig an konstruktionsritningar i jämförelse med fritt byggande i en lekfull gruppmiljö. Tidigare forskning visar skillnad mellan mängden män och kvinnor i tekniska yrken och även män och kvinnors inställning till de tekniska ämnena. Vissa forskare visar också på åldersskillnader mellan hur barn lär sig tekniska ämnen. Tar fyra- och femåringar frivilligt sig an konstruktionsritningar, följer dem och färdigställer de konstruktionen? Studien har särskilt tittat på om det fanns skillnader mellan flickorna och pojkarna när de byggde? Hur påverkar barnens eget intresse hur de bygger? Om barn, fyra och fem år gamla kan följa bygginstruktioner?Resultatet av denna studie, i viss mån, stödjer tidigare forskning om att det finns en genus aspekt redan i förskoleåldern, pojkarna var mer försekomna och hade lättare för att följa lego instruktioner än flickorna, men frågan kvarstår; varför finns denna skillnad? Förutom genusaspekten fanns det också ett tydligt resultat som visade på skillnad i byggkunskap mellan fyraåringar och femåringar.

The purpose with this project is to explore and verify three renovating systems for Miljonprogrammet (common expression forbuildings constructed during the years 1965-1975 when over a million houses where built in Sweden) to take measure to thelargely transmission losses of these buildings. Many of the buildings from this period have similar constructions and thereforethe same techniques can be used to renovate several of them. This project only considers the climate scale, although thereare many more factors to concern for to efficient the buildings of Miljonprogrammet.This thesis presents examples of renovations carried out using two of the three renovation systems.The essay presents a reference house of choice on which we apply the three systems and calculate the new U-values,consumption of energy and the investment costs. The new U-values the building is given is matched to the values ofrecommendation for passive houses. Our reference house is a two story apartment building, located in the village ofLammhult, with brick facades at the ends and plaster at the long sides.

Konceptet Building Information Modeling, tillsammans med den snabba IT-utvecklingen ger företag i bygg- och fastighetssektorn möjlighet att utveckla och effektivisera sin verksamhet. Vi tror att det finns utrymme för fastighetsbolag att förbättra och effektivisera sin verksamhet. Ett sätt att utvecklas och nyttja nyare teknologi ser vi i digitalisering av fastigheter där all relevant information ska finns samlad, tillgänglig och ständigt uppdaterad..

The purpose of this paper is to examine and analyze past development of mutual funds in large and small mutual fund companies and see if there are any differences between these two segments. Limitations on the number of funds have been made by choosing Nordic mutual fund companies that invest in emerging markets over an 11-year period. The study is made on 66 mutual funds managed by 13 mutual fund companies in which the segment of small fund companies includes seven fund companies with assets under management less than 100 billion SEK and the segment of large mutual fund companies includes six fund companies with assets under management more than 400 billion SEK. In the comparison of the segments the Sharpe ratio has been used to calculate the risk-adjusted return. The study shows small differences of the risk-adjusted return between the segments.

Franchise theorists have to a large extent failed to keep up with the actual development in global franchise chains. The recent emergence of fast growing multi-unit-franchisees has fundamentally been ignored, and it has been claimed that the new phenomenon can be regarded as a mere replication of the franchisors? structure and control system into sub hierarchies. This study however, suggests that the reality is more complex. Through conducting case studies of two Nordic multi-unit-franchisees, new theories are built explaining how and why control systems are designed the way they are.

Baron Carl Adam von Nolcken was born in 1811. In 1834 he took over Jordberga Estate in the South of Skåne from his father. The estate remained in his possession until his death in 1857. von Nolcken was interested in agriculture and horticulture from an early age and attended the newly started Institute of Agriculture, Degeberg in Västergötland in the early 1830:s. At Degeberg, von Nolcken learnt all about modern farming methods, which he put into practice on his own estate. von Nolcken was one of the persons who during the mid 19th century worked intensely to develop horticulture and the art of gardening in Skåne.

We follow Torsten Brodén through his writings on Russell's Paradox. By comparing his work to that of his fellow colleagues at the time, we acquire an understanding of the context in which he wrote. Brodén is somewhat unique among contemporary mathematicans in his philosophical approach and thorough treatment of the most fundamental logical building blocks of set theory. With this mindset, he considers Russell's Paradox from a new point of view and believes himself to have successfully found a way to rid the world of it..