In the country of Jordan, egg production is very important economically, but several bacte-ria are involved in food borne diseases transmitted from eggs or other poultry products. The most important are Salmonella spp., Campylobacter jejuni and Escherichia coli. In Jordan two different housing systems are used for hens in large scale egg production; con-ventional cages and litter floor systems. Eggs from four different farms were analysed and compared to see if a difference could be found regarding the presence of pathogenic bacte-ria on the egg surfaces between these two systems. Total number of aerobic bacteria was analysed, the presence of Salmonella spp., C.

In the European Convention and the EU charter the principle ne bis in idem is provided, which implies that a person can not be tried or punished twice for the same offense. Since the European Convention was incorporated into Swedish law in 1995 the principles application has been discussed in tax law. Several cases have been examined by the European Court and the Supreme Court (HD) in order to determine whether dual punishment has occurred in the national rules concerning tax surcharge, tax crime and accounting fraud. The judicial trials have brought different assessments concerning the matter, which have resulted in a lack of clarity on the application of the principle in Swedish law.The thesis purpose is to clarify whether the principle ne bis in idem is applicable on the relationship between tax surcharge and tax crime, and the relationship between tax surcharge and accounting fraud.The authors' conclusion is that the principle ne bis in idem is applicable on the relationship between tax surcharge and tax crime because both sanctions are considered criminal in nature and concern the same crime, since they are based on substantially the same circumstances. Furthermore, the principle ne bis in idem is considered applicable on the relationship tax surcharge and accounting fraud, because both sanctions are criminal in nature and their circumstances have a connection, therefore they are considered as the same crime..

The purpose of this report is to collect, compile and complement the scientific and experience based knowledge concerning high pressure fire fighting today. The goal is to produce a decision data for the Rescue Service concerning the use of high pressure systems for fire fighting. Focus is on hose reel high pressure systems but other systems are discussed too. The report begins by describing the technical properties of the different systems. Then the fire fighting properties are evaluated, including manoeuvrability and safety for users.

As a result of the Civil Protection Act, there is an imperative for Systematic Fire Preventive Measures, SFPM. SFPM can be divided in two parts: organisational preventive measures, and documentation of fire preventive measures. The manner in which SFPM is to be conducted is similar to that of the environmental management system ISO 14001. This report provides suggestions how to integrate SFPM with ISO 14001..

VSEM project and the need for a more efficient way of handling requirements andinformation are highly apparent.The overall objective of this thesis is divided into two parts:1. To identify criteria/factors leading to a successful introduction of an informationmanagement system.2. To develop an implementation process for a requirement management system ?the first step towards a PLM system in EE development at VCC.This will be done through interviews with employees, a literature review and an analysisof studies of three earlier projects within VCC.The conclusion of this study shows the great need for change in work methods fordesigners handling information and requirements. An implementation process has beenidentified with guidelines on how to handle different phases of the process.

Vårt examensarbete har genomförts på företaget Electrolux Laundry Systems (ELS) logistikavdelning, Logistics Center Ljungby (LCL).  Under det senaste året har företaget haft motgångar vid ett IT/IS-projekt inom sin logistikavdelning (LCL). Uppsatsen har således syftat till att beskriva och analysera varför IT/IS-projektet har avstannat, och ej nått implementering. För att uppnå syftet har vi utgått från en, i stort sett, kvalitativ ansats där primärdata har insamlats genom metoder såsom intervjuer och deltagande observationer medan sekundärdata inhämtats i form av dokumentundersökningar och offentliga dokument. Resultatet av studien har utgjorts av deltagande observationer på fallföretagets logistikavdelning, LCL, samt intervjuer med olika verksamhetsnivåer. Detta har påvisat bristande kommunikation och direktiv samt fallföretagets brister i förstudiens utförande vad gäller förankring av projektet, planering av tid, resurser och kostnader samt formulering av krav.

Since 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS). The purposes of these standards are to accomplish international harmonization of accounting rules to make financial reports more comparable. However, recent research has shown that some firms tend to use goodwill strategically in a business combination by manipulating the acquired assets and consciously allocate the intangible assets to goodwill to reduce the depreciation in the income and decrease costs. This phenomenon may reduce the comparability between financial reports and thus has an opposite effect on the purpose of IFRS and IAS.The aim of this study is to show how the companies involved in this study allocate goodwill strategically. Furthermore, the introduction of the new standards has contributed to that goodwill now is a subject for impairment test, therefore we want to show whether this affected the comparability of the companies in this study.An empirical study was conducted, based on interviews with four Swedish managers.

In order for companies to be competitive they perform different types of development projects.  Due to globalization a greater focus is added on costs, not least on costs in development projects. Project controllers are involved in development projects in order to review the financial aspects. The authors have examined the role that project controllers hold in respect of two Swedish manufacturers, Volvo CE and Scania CV. The investigation has revolved around three main issues where the authors conducted interviews with controllers that do not work in development projects and project controllers in development projects. The goal of the interviews was to gain a greater understanding of the role of project controllers, how this role will differ from those that do not work in development projects and the difficulties faced by project controllers.

Background: Currently Sweden has the possibility to like other EU countries raise the limits of statutory audit, but have chosen significantly lower limits. The reform was adopted in 2010 and only applies to smaller companies and there is great pressure for the limits to rise in future. This would enable Swedish companies to compete on equal terms in Europe. Aim: The aim of our study is to investigate the impact of the removal of the statutory audit for smaller companies from audit and accounting bureaus perspective and also the possible impact if the limits were to rise. Furthermore we want to explore how the supplies of other financial services have developed as a result of this.

The objective of this thesis is to examine the capital structure of Swedish small and medium sized enterprises (SMEs). Accounting data from Swedish game developers, combined with the result from a survey, is used to examine their financial conditions and capital structure decisions. We find that non-debt tax shield, firm size, growth opportunities and age are, to various extents, the determinants of capital structure in the game industry, while effective tax rate and asset structure have marginal effects. Our study also implicates that most of the existing capital structure theories can explain SMEs leverage decisions to some extent; however, some adaptation is needed to fit these theories into the SME context. Additionally, we find the existence of a financial gap in the game industry which might need efforts from both demand side and supply side to eliminate..

Background and problem: The abolishment of the mandatory audit in Sweden resulted in a marketorientation in which the small sized enterprises gained a stronger position. Theaudit firms are faced with the challenge to better meet the clients need and todemonstrate the value of audit now when it is optional. In coherence with thisclient focus it is endorsed to implement a value-based pricing that primarilyconsiders the client?s value and willingness to pay. The value of audit andaccounting services to small sized enterprises is not yet fully investigated, whyit is difficult to implement a value-based strategy.Aim: The aim of this study is to investigate the value of audit and accounting servicesto the small sized enterprises through the study of which attributes theseservices consist of and which priority the small sized enterprises attach to thedifferent attributes.

The aim of this study was to compare the Query-by-Humming systems Midomi, Musicline and Tunebot regarding their retrieval effectiveness. The aim was to see if there were differences between the systems but also between the user groups common users, musicians and singers. Query-by-Humming system means that the user sings a tune that the system then use to find the right melody.To compare the systems and their users, queries where collected from the different user groups and replayed for the systems. Mean Reciprocal Rank and Friedman test was used to do the comparison.The results showed that the system did not achieve equivalent and that there were no difference between the user groups. The Mean Reciprocal Rank showed that the systems had very different retrieval effectiveness, where Midomi was the system with best result and Musicline with the lowest result..

Title: Management control of facility efficiency in municipalities - A case study of Halmstad municipalityLevel: BachelorSeminar date: 2012-05-31Authors: Markus Nilsson & Sara MattssonAdvisor: Sven-Ola CarlssonKey words: Control management in municipality, facility efficiency, management by objectives, internal rents and incentivesBackground: The public sector owns and manages a large property portfolio and in the municipalities, the properties are always a big cost item. Because of the outside world changes and the public interest, the properties should be used as efficiently as possible.Purpose: The purpose of this paper is to describe how control management of facilities looks like a municipality. The paper also seeks to explain how employees work to make the facilities more efficient in a municipality.Methodology: The authors use a qualitative method with open interviews.Theoretical perspectives: The choice of theory was made with the field of management control and facility efficiency in mind. The theory therefore includes management by objectives, internal rents and reward systems, motivation and communication within organizations.Empirical foundation: The organization has undergone a reorganization 2010/2011. There are no clear incentives to reduce facility costs.

AbstractAuthors:Stefan Harrå and Magnus BjörkAdvisor: Markku PenttinenTitle: Accounting Consequences of the change in pension accounting Background to problem: When the revised IAS 19 comes into force January 1, 2013, it means that two of the three accounting principles for defined benefit pension plans are disappearing, including the corridor method. The corridor method has made it possible for companies to defer its actuarial gains and losses. Now that the corridor approach abolished then the unrecognized actuarial gains and losses immediately be covered by equity, which involves very large amounts of some companies. Why the amounts have grown so big is much because of the discount rate. The discount rate is a controversial parameter, and there is disagreement on how it should be fixed.Purpose: The purpose of this thesis is to examine the accounting implications this will have for the company applied the corridor method, and if there is some parameters in the actuarial assumption that is more important than others.Methodology: The thesis has mainly been based on a qualitative research through qualitative interviews with a small sample that is affected by this change.

Workers are more demanding than ever and stay a shorter amount of time within the same organization. For this reason we wanted to look further into how organizations work with motivation in order to create success in Knowledge Intensive Firms. The complexity of knowledge workers formed the base for our interest within the subject. The purpose of our thesis is to reflect upon what is written about the motivational effects of recruitment and reward strategies in Knowledge Intensive Firms. Further our essay is based on an abductive advocacy.