The expectation gap is the definition of the differences between what the interests expects from the auditor and what the auditor delivers. A number of studies have been done regarding the expectation gap and generally they point at the existence of an expectation gap.In our paper we want to discover and see how strategies are used in the process to reduce the expectation gap from three levels. The levels we treat are auditors, audit bureaus and the profession. We have chosen to examine the strategies used by the three levels to reduce the expectation gap to following interest groups, owners, management/board of directors, and creditors.The purpose with our paper is to create understanding about how auditors, audit bureaus and the profession use strategies in the process to reduce the expectation gap.With existing theories as ground we have construed and developed our own theory about which thinkable strategies the three levels can use.We have interviewed auditors, representatives from bureaus and a spokesman for the profession. In the examination we have used telephone interviews with questions based on our operationalization.

In cooperate with Asko Cylinda we have developed a new heat system too short the process time and reduce the energy consume in a dishwasher and still have it too be a class AAA. The environment and quality is important for the company too still be the number one on the market, If they want too keep that position the product developed of new innovations will be very important. The systems we have developed are more effective and reduce energy up too 25 %. The process time is reduced too less than two hours, from the today two and half-hour. The solutions are too heat up the rinse water and the dishwater at the same time, with a new heating system and it make are solutions unique and effective. Its good for the dish and the environment.

Libraries all over the world struggle against the threat of decreased funding and a lack of governmental interest. In countries with an under-developed library sector the interest from the government is often minimal or non-existent. Since the 80´s Sida, the Swedish International Development Cooperation Agency has contributed to the library development in Central America through the Royal Library of Sweden. Nicaragua was the first country to be counterpart in the project. For a period of eight weeks I have completed a field study in Nicaragua and visited the National Library Rubén Darío and public libraries in the country.

During spring 2001 we have been involved with our bachelor thesis at Doberman Digital Agency, an Internet related webdesign company. We have focused our work on the registration process via digital medias such as the Internet. During our workprocess we have been conducting a number of studies and analyses of workrelated materials. Ethnographical methods such as structured interviews and participant observations were primarily used in our work. We also widely used brainstorming in our designprocess.

Due to the globalization and the changes in the market, companies have now realized the importance of a strong brand. This has led to the phenomena outsourcing. The relation between the branding consultant and his or her client has changed. Earlier the consultants worked as a single unit and were given a task to independently accomplish the assignment. Today there has to be co-operation between the two parties.

This thesis aims to study obstacles which Turkey faces regarding EU accession. The main focus will be at the historical context and background information to clarify Turkey-EU relationship and institutional aspects such as; the Copenhagen criteria will be analyzed. Interaction between identity politics and Turkeys Europeanization project will be examined by analyzing arguments regarding this issue. The historical context is important for realizing in how Turkey's negotiation process is affected and how the process is evolved. By examining this, a more transparent understanding is going to develop in the issue of why Turkey never will be able to identify itself with the EU.Analysis regarding why Turkey as a secular state develops into an increasingly Islamized state is highlighted.

A favourable economic situation in Sweden has lead to a very good market for agricultural real estates. The estate agents? ads in the daily newspapers, where they actively are seeking assignments, give a hint that the supply is smaller than the demand for agricultural real estates. This situation ends up in a competition between real estate agents to get as many assignments as possible to meet the demand from the market. Describing and explaining the sellers? decision process may give a specific agent an advantage towards other agents.

Föreliggande undersökning fokuserar på bildlärare och deras uppfattningar och erfarenheter av elevkommunikation utifrån digitala och traditionella verktyg i bildarbeten. Undersökningens metod har varit samtalsintervju där det empiriska materialet är insamlat från tre bildlärare. Under bearbetning och analys har jag inspirerats av fenomenografin som ett analytiskt verktyg. Det framkommer av resultatet att elevkommunikationen utgör en viktig del både för process och produktion inom bildämnet, både för bilders kvalitet och gruppens positiva energi och sammanhållning. Resultatet visar även att när elever under bildarbeten använder traditionella verktyg, ger det en synligare process.

Studies have shown that mergers and acquisitions often fail and that a reason to this might be that investment banks do not take any responsibility for the post merger integration. Despite this there have been no studies of the potential benefits of an investment bank taking a holistic approach to the M&A-process and including post merger integration in its service. This study identifies a couple of investment banks that does this and calls them holistic investment banks. In M&A-theory a successful process is often described according to so called success factors that need to be fulfilled in order to achieve a successful result of the merger or acquisition. The business model and work approach of one holistic investment bank is analyzed in this case study on the base of seven success factors from established theories.

Wavecraft AB develops medical equipment for heating of organic synthesises. The heating is done with microwaves, which improves the process in both speed and accuracy compared to the more traditional methods where heating elements are used. This report discusses the developement of an automatic lid mechanism for one of Wavecraft's product prototypes. The company assumes that the final product will be integrated by customers into fully automated systems, and the upgrade from a manually to an automatically controlled lid is therefore an important step in the product's developement process.The first stage och the project was an idea generation process. The ideas generated here were organized into five different concepts of which the best one was selected through the use of a concept matrix.

 Date: 2008-10-06Level: Bachelor thesis within Information Technology and business economics, 15p, EIK021Authors: Anna Karlsson, akn05009@student.mdh.seLena-Maria Lindström, llm05002@student.mdh.seMagnus Wretlund, mvd05001@student.seTutor: Marie Mörndal Title: Managing IT-incidents, a case study at ICAs IT department                            OperationsKeywords: IT-incident management, IT-incident management process, IT-incident, ITIL, CCTA Problem: An organization can benefit by having an established management process of handling IT-incidents. But how can this be achieved? Are there step-by-step procedures? What´s included in the management process of IT-incidents? Is the size of the organization relevant to which model is to be chosen? Can the work of the writers of this essay result in a recommendation of a specific model for IT-incident management? These questions lead to the following essay question; How are IT-incidents managed?Purpose: The purpose of this thesis is to describe and discuss how IT incidents can be managed.Method: The writers of this essay have performed a case study at ICA, a Swedish food retail company. Eleven interviews with nine different persons have been carried out. The interviews are analyzed in the chapter called Resultat och analys.Conclusion: Our conclusion is that there are both similarities and differences in Dept.

The aim of this study is to evaluate an alternative projection of the Medial Coronoid Process (MCP) of the canine elbow joint. The projection (Di35M-PrLO) was, to my knowledge, first mentioned in an article by Haudiquet et al in 2002. In that article the projection was tested in vitro, and a good sensitivity was showed for the Medial Coronoid Process. The projection might be helpful in cases of suspected Fragmented Coronoid Process (FCP) . This study is divided into three parts. The first part is an in-vivo test of the projection, including technique and subjective evaluation of the outlining of the MCP.

The aim of this study was to analyze the assessment of the primary school, from the teacher?s perspective. There has been an ongoing discussion regarding assessment and about the purposes of assessment for a long time. But there is a paucity of research on what teachers believe about. This study examined primary teachers? beliefs on major purposes of assessment.Assessment is the process of gathering and interpreting information about students? learning.

Denna magisteruppsats handlar om lärande och hur det påverkar individer, projekt och organisationer. EU: s nya satsning på 450 millioner euro, för 2005, visar att fenomenet lärande är ett, i allra högsta grad, aktuellt ämne. Det förs en diskussion om varför lärandet finns och på vilket sätt det inverkar på projektprocessen. Det redogörs även för olika sätt att se på projekt och hur det står gentemot process samt hur stress, tid, kostnad och lärandet står i perspektiv till detta. I undersökningen förs även en diskussion om, på vilket sätt informationsteknologiska projektverktyg kan stödja lärandet..

This paper aims at shedding light on the effects of a broken psychological contract in terms of job satisfaction. In a qualitative field study, the author researches seven newly recruites employees about their expectations when starting their jobs at the rapidly growing, Swedish company Klarna. Using Herzbergs two-factor model of hygiene and motivation factors as well as modern motivation theory, i.e. self-determination theory, the study answers questions as to what makes a candidate choose a company and what factors motivates as well as demotivates the recruit at the job, in the onboarding phase. The result is an attempt to describe what makes a recruitment process successful..