The recent accounting scandals in large companies in both USA and Europe, such as Enron and Scandia, have led to a huge debate about the quality of financial reports approved by auditors who, at the same time, offer consultancy service to their audit clients. Many researchers and experts argued that there is a role conflict when an auditor offers consultancy service to audit clients. They argue that the main duty of an auditor is to verify the truthfulness of the company's financial statements. Giving consultancy service to the audit clients will impair the auditor's role to examine the company's books independently because of the economic bond between auditors and audit clients.As a result of the Enron scandal, the legislators in the USA have made restrictions to how auditors provide non-audit service to audit clients. However, the legislators in Sweden, unlike the US, did not choose to introduce such restrictions.

Detta examensarbete har utförts på SSAB- Tunnplåt i Borlänge under vårterminen 2004 och omfattar 10 veckors arbete.SSAB sköter idag sin kommunikation med distributionslagren via fax, telefon eller e-post. Eftersom detta är ett ganska tidskrävande kommunikationssätt, vill SSAB ha en smidigare och snabbare kommunikationslösning. Den lösning som SSAB vill ha är en extern Web-service-lösning för att upprätta en säker kommunikation med sina distributionslager.Parallellt med byggandet av Web-service-lösningen arbetades en förvaltningsmodell fram. Den beskriver hur förvaltningsorganisationen med dess rutiner kan se ut vid implementering av lösningen.För att skapa en säker förbindelse med Web-servicen skall en webbklient användas som i sin tur anropar en COM+ komponent. Detta för att kunna skicka med certifikatet ifrån webbklienten till webbservern där Web-servicen ligger.

The Swedish ostrich production started about thirteen years ago and still there are no Swedish recommendations regarding ostriches? space requirements. The European Council give recommendations and the Swedish Board of Agriculture (SJV) has a proposal, but so far the producers follow Danish regulations regarding space requirements. The Swedish Animal Welfare Agency are about to set standards for the ostriches? space requirements, and therefore the Swedish ostrich producers, together with The Federation of Swedish Farmers (LRF) ask for a scientific background to these decisions. This thesis is a preliminary study at the prospect of a future experiment on which factors important for ostriches? space requirements and welfare will be examined more thouroughly.

To be able to move around without having to think about each movement is for most people amatter of course. Todays society contributes to a life at high speed where the sparetime is oftenspend doing somekind of sport, even extreme sports which earlier only a few people wheredoing. This leads to not only good health effects but also to more injuries. One of the mostcommon injuries is the knee injury.Capio Artro Clinic is a clinic specialized in sports medicine and particulary patients with injuriesin knee, shoulder, foot, hip or elbow. They perform a great part of all the crucial ligamentsurgeries in Sweden and has therefor also a lot of patients in need for rehabilitation of the knee.During the rehabilitation the load of the injuried knee is increased in steps.

The purpose of this Master Thesis is to investigate whether the technical service available in the "Reading and Writing Corner" has an influence on the total quality of service in a public library. This service is intended to give sensory/print-handicapped persons access to information. The title KOM LOSS is a Swedish expression for "come on" and LOSS is short for reading and writing support. I have chosen to study three libraries in the region of Västra Götaland, Sweden. The thesis examines total quality from the aspects of goal steering, accessibility, education and marketing.

The purpose of this paper is to investigate analysts' and investors' possibility to compare different companies' information in accounting for goodwill under IFRS in their annual and semi-annual reports. The study was based on IAS 34 on interim reporting, IAS 36 impairment of goodwill and the comparability requirement of the financial statements. Therefore, the comparability requirements? of the IASB Framework, previous studies on the comparability after the implementation of IFRS and also the relevance of goodwill was studied. We used a qualitative textual analysis to examine whether the recognition of goodwill is considered to be comparable between our sample of companies' annual and semi-annual reports from 2008 and 2009 data.

The report contains a survey on telecommuting in nature and how concepts around that information could look like. The client for the project is Lars Sandberg, Dotank AB in Karlstad. The project is implemented in the course Bachelor of Science in Innovation and Design, MSCG22 of the faculty of health, science and technology at Karlstad University in the spring of 2014.Working flexibly and remotely in the so-called knowledge based professions is growing. That nature is an important source of recovery is a fact. The literature search in this report shows that there are factors that create both physical and psychological stress on most office workers while nature is a source of recovery and inspiration.

European Union has made a new decision that all new built houses by 2020 shallbe near-zero energy houses. Boverket?s definition of near-zero energy housesintends buildings with good energy performance in which a proportion of theamount of energy that must be added to the building is made of renewable energy.Passive House is a set of requirements from FEBY designed to build energyefficient buildings. This is achieved by reducing loss of heat through the buildingenvelope and to take advantage of the passive heat from solar radiation,installation and heat sources like people living in the house.This project has been made with help of Anebyhus and one of their model houseshave been examined from the report?s issues, including Anebyhus?s energyperformance, requirements for the manufacturing and assembly, how theenvelope must be improved to fulfill the requirements for the Passive House andwhat energy calculation programs are available on the market.The report aims to provide solutions for energy efficient houses that are adaptedfor production of house building.Two visits to Anebyhus has been done to study their manufacture and assemblyof building elements.

The purpose of this paper was to examine how youths, age 18-20, experience the verdict to the probation service and how it affects their lives. We have examined the relation between youths and the probation service from a youth perspective, what kind of support and intervention they receive and how their surroundings react and respond on the verdict. Our research was based on a qualitative method consisting of individual interviews with eight youths and one interview with a social worker from the probation service. We have used Urie Bronfenbrenner's "the Ecology of Human Development" as our main theory and the conceptions labeling, participation and the key terms adversity and protective environment to analyse and comprehend the material. We found that all eight youths were satisfied with the probation service and the help they had received.

Denna uppsats beskriver fenomenet shared services, varför företag satsar på shared service centers (SSC) och hur de går tillväga när de designar dem. Studien har genomförts med hjälp av en litteraturöversikt och en fallstudie av TeliaSoneras nu pågående implementering av ett shared service center, FSS. Fallstudien består av fyra intervjuer och en genomgång av TeliaSoneras egna informationsmaterial och medarbetarenkäter. Litteraturöversikten visar att shared services utlovar väsentliga förbättringar av ekonomifunktionen och besparingar, att det finns en stor tilltro till dessa löften men att det saknas underbyggda bevis för hur stora besparingarna egentligen är. Designen på TeliaSonera FSS visar sig följa litteraturen relativt noga, förutom vad gäller placering.

SammanfattningUtbildning och kurs: Magisterprogrammet i service management, kandidatkurs SMT302 Handledare: Magnus Jirström och Veronica Åberg Syfte och frågeställningar: Vår intention med denna uppsats är att analysera om de ideella organisationer som vi har undersökt överhuvudtaget reflekterar kring service gentemot medlemmar. Skulle så vara fallet ämnar vi kartlägga på vilket sätt detta görs. Slutligen är vår förhoppning att uppsatsen ska kunna resultera i några förslag på områden där ideella organisationer skulle kunna praktisera service management. Vårt syfte utmynnar således i följande frågeställningar: hur arbetar ideella organisationer med service och vårdandet av relationer i dagsläget?, på vilket sätt kan service management tillämpas i ideella organisationer? och vilka styrkor och svagheter finns det i det allmänna arbetssätt inom ideella organisationer och vad beror de på? Metod: För att kunna besvara våra frågeställningar har vi framförallt använt oss av en kvalitativ analys av litteratur inom relevanta ämnesområden, såsom NGO, bistånd, service management, Gemeinschaft och Gesellschaft.

Technical products are becoming more and more complex, this means that the drivers, mechanics and service personnel?s need for assistance such as the service literature is increasing. In this degree project the focus is on the technical manuals of Scania?s Workshop Manual. Today, the information in the Workshop Manual consists of collaboration between text and illustrations.

Syftet med denna uppsats är att genom intervjuer med tre medelålders kvinnor, ta del av deras upplevelser av Adventsmarknaden och friluftsmuséets Lilla Julmarknad i Gamla Linköping. Genom intervjuer och deltagande observation vid marknaderna undersöker jag på vilket sätt informanterna besöker en marknad och hur deras syn på shopping och service styr deras besök. Uppsatsen belyser hur de shoppar när de besöker en marknad, hur de ser på service och hur detta påverkar deras upplevelse. Slutsatsen av denna studie är kortfattat att de besöker marknaden, och shoppar på tre skilda sätt. De definierar och uppskattar service på olika sätt och handlar olika typer av varor.

There is a need for examining the accessibility of public web sites and for several reasons. First, public organizations possess considerable amounts information of interest to its citizens and which ought to be easily accessible. Secondly, international and national guidelines for web publishing support the different types of requirements experienced by web users and, in particular, with regard to accessibility for people with disabilities. The thesis examines the design of public web sites from two different aspects. Web sites can be built up and structured from the management view of the public organization, or, they can be constructed with a view to user needs and requirements.

Syftet med denna uppsats är att genom intervjuer med tre medelålders kvinnor, ta del av deras upplevelser av Adventsmarknaden och friluftsmuséets Lilla Julmarknad i Gamla Linköping. Genom intervjuer och deltagande observation vid marknaderna undersöker jag på vilket sätt informanterna besöker en marknad och hur deras syn på shopping och service styr deras besök. Uppsatsen belyser hur de shoppar när de besöker en marknad, hur de ser på service och hur detta påverkar deras upplevelse. Slutsatsen av denna studie är kortfattat att de besöker marknaden, och shoppar på tre skilda sätt. De definierar och uppskattar service på olika sätt och handlar olika typer av varor.