In the beginning of the 21th century several successful companies filed for bankruptcy. These bankruptcies have been known as large accounting scandals and the largest scandals did Enron and Worldcom stand for. These bankruptcies arose without any warning signal from the auditors about the companies? financial problems and their inability to continue as a going concern. The bankruptcies damaged the reputation of auditors and broad criticism has developed at the auditors? inability to discover companies? financial problems and their unwillingness to reveal a going concern opinion in the audit report.

During Sweden's economic crisis in the early 1990s a governmental committe of prominent economic and political experts were gathered to produce an analysis of and suggestions to the solution of that crisis. The committe produced a report that became widely commented in the media and in parliment. The report anc the reception of it gives us insights in how the boundaries between social science and politics are created an how new fields of expertise is added to a science. This thesis uses a constructivist approach to explore how the techniques of the economic science were made into credible means of knowöedge production outside of the field where it traditionally holds epistemological authority. Working from the assumption that language does things to the objects that it describes I claim that the episode investigated in this thesis was shaped by the committee's ability to define the economic crissi and thus making it into a knowable object.

The aim of this report is to give the reader insight into the development of theweb-based accounting application SuperBooky. Accounting is a complex task thatmany beginner entrepreneurs struggle with. The development of this application wastherefore focused on making accounting as convenient and as easy as possible. Theend product targets small enterprises and its functionality was designed with this inmind.To make sure that the application was designed in a user-friendly way, polls werecarried out among individuals with basic accounting knowledge. These polls werethen used as a basis when the application was under development, to ensure that itwas well-suited to the target audience.This project was carried out as a bachelor?s thesis for Chalmers University of Technologyand University of Gothenburg during Spring 2015.

This essay analyses the arguments of The Swedish Government Official Report 2008:88 which proposes that the Swedish law (SFS) should shift from promulgation in print to elec-tronic promulgation on a Website. I have studied two aspects of the arguments in the text. On the one hand, the Inquiry?s description of how things might become if their proposal becomes effectuated and, on the other hand, how the present situation is described in the text. The theory I have used is called A Garbage Can Model of Organizational Choice, which pictures organizations as often irrational in dealing with problems, solutions and decision making.

The governing set of regulations for structural engineering in Sweden used to be Boverket, BKR. However in the beginning of the 21st century a changeover to new regulations, the Eurocodes, started.The transition was completed in year 2011 when the Eurocodes became the mandatory design work policy for all countries within the European Union. The Eurocodes were implemented to simplify and remove potential barriers to trade that may exist when countries have different design rules.  Since the changeover it has been important for all construction companies to update their knowledge base and their design software.When comparing the two calculation processes they seem similar, but there are a couple of differences worth noting.  With the new regulations, engineers will find that the process when designing joints in timber structures has changed.  What used to be a fairly easy and straight forward calculation procedure has now become tedious and time consuming.The objective of this degree project is to present a product, a dimensioning tool that will help structural engineers when computing lateral load carrying joints in timber structures.The degree project is made up of two parts where the first part is the written report describing the background and theory behind load carrying computations. The second part of the project is the actual dimensioning tool which includes several worksheets in Microsoft Excel. The program treats single and double shear connections of the following:Nail jointsScrew jointsSteel plates (thick and thin types) The user can edit the following parameters:Type of plate/ number of shearsStrength class of timber membersMember and plate sizeType of fastenerDiameter of fastenerLength of fastenerYield moment of fastenerkmod and partial factors for design load carrying capacityThe dimensioning tool was created and developed in collaboration with structural engineers at the company Byggteknik AB.

This report describes the working process and creation of a new website for Lindt & Sprüngli Sweden with the help of the content management systems Magento and TYPO3. The report shows how different elements are created and published on the website, how the education in these systems was acquired and how contact with third party companies has been initiated and maintained. It also accounts for what is shown on the website as well as why it is shown. The goal with this project is to deliver a complete website to Lindt & Sprüngli Sweden where customers can find information about products as well as the company. The results of this project was a website that was launched on www.lindt.se on the 17th of June 2015..

System Andersson AB is a company located in Jönköping that works with developing computer systems for the mechanical engineering industry. As of today, when this report is written, the company is working on the development of a new Manufacturing Planning and Control (MPC) system. This new system aims to create not only a user friendly interface but also a modern, stylish interface. To achieve this, the company has decided to work with a, for them, new application framework; Windows Presentation Foundation (WPF).System Andersson is well known for developing systems for different kinds of touch screens, this project is no exception. For this new user interface the company wishes to implement different types of Drag&Drop functionality.

This report is of technical character and treats how to plan a small building in Borlänge, Sweden.The technical components that have been treated in the report are the construction, foundation,installations and thermic abilities of the house. In addition to planning this house the report alsocontains a part that deepens in net zero energy buildings. The purpose of the report is toinvestigate if the house in Borlänge can be constructed to meet net zero energy buildingdemands.Energy efficient houses such as passive- and net zero energy houses are showing more frequenton the market in Sweden. Ongoing climate changes and growing consciousness about theenvironment in society have contributed to that the environment is a well discussed topic. Toconsume small amounts of energy and at the same time produce local energy is thereforesomething that lies in the future and future houses.

The aim with our study has been to examine how preschool-staffs resonate about the notification requirements according to Chapter 14, section 1, The Social Services Act, when a child fare badly or is suspected to fare badly: first, in relation to the municipality´s policies, but also in relation to the preschool staff´s actions in individual cases. Our study was conducted by qualitative research with semi-structured interviews. Total has two child´s nurses and six preschool-teachers, active within Växjö´s municipality, been interviewed. The result showed that the municipality´s guidelines on the one hand, underpinned by giving a prescribed pattern of behavior for preschool staff on how to act if the suspected that a child to fare badly. On the other hand preschool staff also experienced the guidelines diffuse as there were nothing described of the transition of how much they should document and observe before a notification could be initiated to the headmaster.

System Andersson AB is a company located in Jönköping that works with developing computer systems for the mechanical engineering industry. As of today, when this report is written, the company is working on the development of a new Manufacturing Planning and Control (MPC) system. This new system aims to create not only a user friendly interface but also a modern, stylish interface. To achieve this, the company has decided to work with a, for them, new application framework; Windows Presentation Foundation (WPF).System Andersson is well known for developing systems for different kinds of touch screens, this project is no exception. For this new user interface the company wishes to implement different types of Drag&Drop functionality.

Bachelor thesis in business administration with emphasis in accounting and auditing. Spring term 2011, Mälardalens Högskola.Authors:Jim Hansson, Filip Sahl and Pererik Sewerin.Advisor:Lennart Bogg.Key words:Abolition of mandatory auditing, optional audit, auditor, audit.Title:The role of audit in a credit review - impact from the creditor's perspectiveBackground:As of November 1st2010, auditing became optional for micro companies in Sweden. This leads to an opportunity for about 70 % of the joint-stock companies to choose whether or not to keep their auditors. Creditors are affected by this as they may receive a less trustworthy base to make a good credit review if many companies choose to proceed their accountings without the control of an auditor. Creditors have the option to require that companies are to be reviewed by auditors, while authorized accounting consultants may be a possible substitute as a quality control for the accountings.Purpose:The purpose of this thesis is to examine what impact optional audit has had in credit processes so far and look into alternative forms of reviews for businesses.Problem definition:? Does auditing simplify for the creditors in a credit review? ? Is there some kind of accounting that could be a substitute for the audit?Method:The study is qualitative in character through six interviews.

The aim of this study is to investigate how Swedish elementary school teachers proceed in cases of suspected child abuse, what knowledge teachers have in order to identify signs of child abuse and to make a report to social services, and also the obstacles teachers face during a report to social services. We used qualitative interviews with five practicing teachers; three was conducted at the teachers´ workplaces and the other two with the help of telephones. We used the role theory to analyze our results. We have concluded that teachers request more knowledge of signs of maltreatment and that they find their skills in discovering child abuse lacking. As obstacles to reporting, teachers identify their doubts and worries together with the difficulties that the often concealed child abuse brings.

The city of Kalmar has a desire that their 3D maps of the city should come to a greater use and get residents more involved in Kalmar city. The purpose of this report is to show one way to work with these 3D maps when it comes to presenting information about Kalmar for its residents and tourists in a specific area.  The report also includes information about advantages and disadvantages with the use of 2D and 3D maps in different environments. Various reports and other sources indicate an interest in 3D and a use for this, but even that 2D is still seen as a natural way to read a map. By collecting information from relevant literature, interviews and user testing, the group has obtained sufficient background information to present the results of a web site, where the visitor can navigate in both 2D and 3D in a specific area of Kalmar. User tests and surveys have been conducted in two rounds and the web site has been revised after their results..

The Swedish traffic system is congested, especially in the urban areas; travellers face daily growing traffic jams and delays in public transport. In a congested traffic system, travellers need support to make smart and sustainable decisions and one such tool is traffic information.One issue today is that too few travellers use traffic information in support of their travel. Research shows that travellers would see great value in receiving the information; however current systems do not meet their requirements. This is a problem since the society would benefit greatly from a well functioning traffic information system.In this report, a number of channels that can be applicable for providing traffic information will be explored, with particular emphasis on interference information.The information channels are analyzed based upon the needs and requirements of the society and the traveller. The thesis of the report is: the more of these needs and requirements are met in a channel; the better is the channel to use for traffic information.

The goal with this project, was to explore the producing of a musicvideo with a synergistic focus in a practical way. Beside the practical work with the recording and editing of music and video, I wanted to explore the sound engineers role in such a project? To my help I had the video producer Hannes Knutsson from the small film- collective Lefvande Bilder and the singer, guitarist and songwriter Conny Flink. The result of my work is a musicvideo published on the internet website YouTube and the report of the making of it along with my work around the question above is published in this report. The name of the recorded and filmed song, written and performed by Conny Flink is ?My Way?. .