Aim The aim of the thesis is to explain the factors that affect the auditor's recommendation concerning audit services to customers who are not subject to mandatory auditing.Background and problem In 2010 mandatory auditing for small companies was abolished. It is common for the auditor to provide recommendations re-garding whether or not a customer should chose to retain the audit. The question is which factors can explain the auditor's recommendation.Method and empirics This thesis uses a deductive approach with inductive elements and a combination of qualitative and quantitative data is used. The qualitative data consists of a pilot study and the quantitative data consists of a questionnaire survey. The analysis of the empirical data was performed using regression analysis.Theory This thesis applies an eclectic approach where the starting point is legitimacy, institutional theory, professional theory and decision making theory to develop a model.Results and conclusions The notion of the recommendation as well as the extent of the recommendations can be explained by factors related to the auditor's agency affiliation and the auditor's personal qualities..

This master thesis was written for Arla Foods and the result of the thesisserves to gain Arla Foods in its work with chemical hazardous and to bringnew academic results. The thesis aims to create a common methodology forrisk analysis with the handling of chemicals.The theories displayed in this thesis focuses on different risk managementmethods in order to build up a framework out of which a risk management toolwas created. The main primary data source consists of interviews held withemployees within Arla Foods at different facilities.The risk management tool can be found in appendix K.Available recommendations for how to evaluate risks with chemicals can befound at appropriate government agencies. These recommendations aredrawn up to suite small and medium enterprises and therefore are to narrowto make a good foundation for analysing chemical risks at large companies.With the legislation and government demands in mind, a tool has beencreated to fit a large company?s needs when managing chemical risks.

Beef production in Sweden has traditionally been about rearing of dairy calves to slaughter. With reduced number of dairy cows and accordingly less dairy calves for slaughter, there has been a need for new forms of beef production in Sweden. In Västerbotten there are good conditions for beef production with a high feeding level of roughage due to favourable climate. The aim of this thesis is to, through interviews with ten farmers with beef production in Västerbotten, study what and with how much they feed their animals and link the results to production level. The thesis begins with a literature review where the general feeding standards and feeding recommendations for beef cows and growing cattle are examined.

ICA is the largest general dealer in the Swedish market as well as the largest supplier to the independent ICA-dealers. The principal and one of the biggest stakeholders of this thesis is the department Supply Chain Development who is responsible for the development of ICA?s Supply Chain.The purpose of this study is to examine how ICA?s sales are affected by weather and to make recommendations on how ICA should proceed with its work regarding this issue. By leveraging their forecasts by including weather, ICA hopes that their logistical metrics amount of spoilage, service levels and number of inventory days will improve. This thesis describes how ICA is working with weather currently, and furthermore it discusses the existing literature within this area.

This thesis examines the multiplatform design issues of a development project using agile project methods and how they were resolved. Data was gathered through observation, photography and keeping of a journal using action research as a methodological framework. The thesis is concluded with recommendations on how to deal with these issues in similar projects under similar conditions..

Background: The board of directors is a key player in corporate governance. Their role is to ensure that the corporations are run with the interest of the shareholders as the main focus. In the beginning of the 21st century, a survey was made about the confidence of the Swedish business community and in which criticism was directed to the board of directors. The boards were deemed inadequate in their function and were often solely composed by members with similar experiences and competence, therefore lacking in diversity. In order to improve the competence and work of the board of directors, the Swedish code of corporate governance was introduced and its recommendations comprehend the boards? size and composition.

There are many different recommendations on how to keep pelargoniums over winter, but most of the recommendations suggest ?the higher the temperature, the more light and water the pelargonium needs?. The purpose with this paper is to try to explain the best and the worst results that are achieved with different storage alternatives of zonal pelargoniums. The results are based on an orientating investigation carried out in January-February, and a questionnaire that members of the Swedish Pelargonium Society answered to. Both the orientating investigation and the questionnaire showed that zonal pelargoniums are best stored light and cold but frost free. They should be irrigated according to their needs which is when the soil is dry, about every second to third week. Zonal pelargoniums are very resistant to drought and can survive without water for at least 44 days, both when kept under light and cold as well as under light and warm.

Insufficient intake of vegetables is a reason for micronutrient deficiencies and malnutrition in developing countries. With urbanization, globalization and a growing world population it is of major importance to secure sufficient food supply for the world?s population. Part of the solution to increased food security among the world?s poor could be the introduction of vegetable home gardens, plots for small scale vegetable production which can provide households with sufficient vegetables as well as serve as an extra income source. The study Improving peri-urban home gardens aims at examining the existence of vegetable home gardens in the peri-urban areas of Hyderabad, India.

This master thesis concerns the subject of a reference service named Book-a-librarian. The service makes it possible for the library-user to indulge in a subject with the help of a librarian after having made an appointment in advance. The main purpose of this thesis is to study the function of it. The methods used are a mix of literature and empirical studies to be able to comprehend and explain the practical nature of the service as well as placing the service in a theoretical framework. The empirical study is performed by a questionnaire, where librarians working with the service are asked to participate.

In this report a new gear concept is evaluated using the magnetic finite element method (FEM)software MagNet and Ansys as well as the mechanical FEM software Abaqus. The gear conceptis evaluated in terms of maximum torque capability, torsional stiffness, gear ratio and efficiency.ABB Corporate Research has proposed a new gear concept which should be less expensive thangearboxes used today. The new concept is called aMagnetic Harmonic Traction Drive and usesthe principles of a harmonic drive gear to achieve a high reduction ratio. The gear conceptreplaces the wave generator used in traditional harmonic drives with magnets and uses tractioninstead of gear teeth to transfer the torque. The main components in the gearbox are the magnets,the flexspline, the magnetic portion and the circular spline.

Parallel to new technological advancements, including the development of interactive recommender systems, digital music services on the Internet, such as Spotify, have in a short time span gradually replaced former physical media such as CDs and MP3-players and become pioneers on a market with an otherwise uncertain future. By subscribing to the service, users have access to a vast library of music and from any device with Internet access. In order to provide a satisfactory and useful musical experience, different ways of coping with the vastness is required - which is precisely what recommender systems are for. Improved filtering techniques and use of devices built in sensors, make way for new opportunities of more precise and contextually tailored suggestions for track selection, which in turn leads to potential privacy issues when using interactive music services. But where do we stand today? By compiling, exemplifying and discussing three different perspectives with relating to the development of interactive music recommender systems, the objective for this paper is to provide a for science, industry and user, objectively nuanced account of current potentials and expectations.

In present-day situation many libraries use detectors so that they can be able to prevent attempts too take out books without registering them. The university library in Jonkoping is one of the libraries that have such a detector. But unfortunately it doesn?t always work correct and can also react on other things a part from books. This is a big problem since the library staff don?t have time to check all signals that comes from detector.

The aim of this littrature review has been to describe how you can satisfy the need of nourishment for older people who suffer from dementia. Data has been retrieved by searches in Academic Search Elite, Sience Direct, Blackwell, PubMed and in the Journal Vård i Norden. The studies show that most of the people with dementia have a hard time to satisfy the nourishment. The results show that through different preventive measurement you can improve the nourishment for these people, to set the table, play calm music and to have a table companion. By taking the food oneself created a good meal environment and the individually need was provided for.

The purpose of this study was to find possible explanations to why the studied herd had an increased incidence of abomasal displacements. The incidence of abomasal displacement in the herd was three times higher than the incidence of an average Swedish herd. The cows in this study were fed a total mixed ration. The different parameters studied were: energy content in food, nutritional content in food, body condition scoring, concomitant other diseases, and blood parameters of glucose, fructosamine, cholesterol, insulin, betahydroxybutyrat and free fatty acids. The author?s suggestions to decrease the problems are to decrease the energy content in the TMR to lower the cows? body condition scores in the dry period and changing the content in the TMR to increase the amount of NDF and adding structure in the form of chopped straw.

The aim of this thesis was to investigate whether the selection of products in the school cafeterias in Uppsala county high schools' comply with NFA's (National Food Administration) recommendations. Furthermore, the intention was to examine pupils´ eating habits before and during the school day, and their views on the school cafeteria´s selection of products. To investigate this, an inventory of school cafeterias in six high schools in Uppsala County, and a survey among 60 pupils were carried out. The results showed that the NFA's recommendations not always were followed. The survey showed that there were healthy products in the cafeterias but unhealthy products nevertheless constituted a large part of the selection.