This study examines how a company adapts its operating control when the environmental circumstances are changing. This is a case study with a qualitative approach which is based on interviews. The main purpose is to examine how an accounting firm adjusts its operating control in order to meet the abolishment of the statutory auditing. Another purpose is to describe how the abolishment of the statutory auditing will influence or have influenced the choice of measures in the balanced scorecard. The question this study aims to examine is: How do audit firms adapt its operating control in order to meet changes in the environment? This question lead to a second question which the study also aims to examine and is How is the abolishment of the statutory auditing influencing the accounting firms goals, measures and focus in the balanced scorecard? The conclusion of this study shows that the abolishment of the statutory auditing has had an influence on the balanced scorecard.

The report aims to investigate how well a certain type of affordable embedded single board computer can hold up against today's more expensive computers in a computer system by doing various tests on a system with the specified requirements. The system has a Raspberry Pi as the single board computer which task is to control a camera based on coordinates obtained from a server as well as capture and stream a video signal on a network.The researches were conducted to check how much network traffic a single-chip computer sent in different video formats and how much CPU utilization was required. Studies were also made to ensure the accuracy of the camera control. The researches have been experimental, where several tests have been performed and analyzed.The results show that a sufficiently good accuracy can be obtained from the camera steering unit, in which two different servos have been investigated. When the video format MJPEG and H.264 are used, the single-chip computer is able to transmit a video signal up to 1280x720 at 15 fps.

The information flow is a very important process in an organization. It affects in a decisive manner the effectiveness of a task. It also has a major impact on the quality of the product or service for which the organization delivers to its customers. Lack of information may cause that important aspects are not given the required attention or even forgotten and can in turn lead to criticism from certification officials and lower customer satisfaction. The purpose of this study was to study how the information flow in Norrskog?s field organization is handled and how this affected the quality of the work performed and the feedback given to the contractors, The study is based on qualitative interviews with contractors, production inspectors and forest inspectors on all Norrskogs districts.

Triage, which means "to sort", determine the priority of the patients need of care. The aim of the present study was to describe nurses? perception of triage at a pediatric emergency department. A questionnaire with open- and closed-ended questions were distributed to all 25 nurses that worked at a pediatric emergency department. The answer frequency was 48 % (n=12).

The first aim of this study is to examine what the differences are between the Classic directive (directive 2004/18/EC of the European Parliament and of the Council of 31 March 2004 on the coordination of procedures for the award of public works contracts, public supply contracts and public service contracts) and the Revised Classic directive (directive 2014/24/EU of the European Parliament and of the council of 26 February 2014 on public procurement and repealing Directive 2004/18/EC) when it comes to social considerations in public procurement. The second aim is to examine if the revision of the directive has solved the prior existing problems regarding social considerations in public procurement. In this paper a traditional European legal method is used. The examinations show a number of things, including the Revised Classic directive involving codification of case law, references to other sources of law and some clarified rules as well as new provisions. The regulations regarding reserved contracts, technical specifications, and selection criterion are satisfied in the Revised Classic directive.

Background: The increasing competition on the market demand both companies and supply chains to find optimal solutions. The edeavour to reduce inventory levels is a part of this. Earlier, inventory was seen upon as valuable assets, but today they tend to be more and more negative in the eyes of the companies. Inventory demands capital, handling, and space. Therefore inventory creates unnecessary costs.

With numerous applications in both military and civilian life, the demand for accurate 3D models of real world environments increases rapidly. Using an airborne laser scanner for the raw data acquisition and robust methods for data processing, the researchers at the Swedish Defence Research Agency (FOI) in Linköping hope to fully automate the modeling process.The work of this thesis has mainly been focused on three areas: ground estimation, image segmentation and classification. Procedures have in each of these areas been developed, leading to a new algorithm for ground estimation, a number of segmentation methods as well as a full comparison of various decision values for an object based classification. The ground estimation algorithm developed has yielded good results compared to the method based on active contours previously elaborated at FOI. The computational effort needed by the new method has been greatly reduced compared to the former, as performance, particularly in urban areas, has been improved.

The aim was to examine whether measurements of creativity as a domain general trait can explain possible connections between a domain general creative performance and one of the creative domain specific areas, humor. Another aim was to examine whether the maladaptive humor styles can explain possible differences in creative performances. An Internet-based survey was used on 281 students from a Swedish university. The survey was composed of three parts consisting of three separate measuring instruments ? Sense of Humor Questionnaire (SHQ-6) was used to measure the respondents? sense of humor, Humor Style Questionnaire (HSQ) measured the respondents? humor style and Alternate Uses Test (AUT) gave the respondents an opportunity to account for their creative performances.

Purpose: The purpose of this work is to investigate teachers' professional attitude to homework as a method. The study will also provide answers to the purpose for which the homeworks are used in teaching and if the individual circumstances and needs are met by this method.Method: Qualitative research was conducted through interviews with four teachers from three different schools. In addition, published surveys were used in support of reasoning.Results: Neither the curriculum or the syllabus mentions homework. There are no directives for how much time should be dispensed with and the extent of a homework should be. In teacher training literature the homework is not discussed.

This master thesis reviews advances in detection and diagnosis of static friction (stiction) in control valves. Control valves suffering from stiction results in oscillating control loops which in turn decreases both the process stability and reliability. Perstorp AB sees a necessity to automatically detect stiction in valves before the effects of the malfunctioning valves have become too severe. This thesis presents an introduction to maintenance, control loops and how stiction in valves can affect performance of control loops.A selection of methods presented in the literature are introduced and examined using normal operating data from the site in Perstorp. Common for all selected methods is their intuitive ideas and that they are based on normal operating data and minimum amount of process knowledge.

Syftet med denna uppsats är att ta fram en Corporate Performance Management strategi som man kan nyttja för att ändra organisationsstrukturen till att uppnå en mer holistisk struktur med hjälp utav Business intelligence verktyg. Helt enkelt hur man skapar en helhet inom organisationen med en Business intelligence strategi. Den forskningsfråga som författaren har fokuserat mest på involverar hur man utvecklar och implementerar en CPM-strategi. De andra frågorna utreder vilka fördelar som finns med att införskaffa en CPM strategi och vilka Business intelligence verktyg som används i en CPM-strategi. I denna uppsats utförs en studie om begreppet Corporate Performance Management och kunskapsbidraget är en strategi för hur man utvecklar och implementerar CPM.

This essay is a study of the use of IT technology by teachers of English and History at a Swedish upper secondary school. It is based on four interviews and four observations. In my analysis of these I have made use of the theory of Social Shaping of technology, a theory which puts emphasis on a teacher´s purpose regarding the use of IT technology in order to empower the teaching process. As a researcher I aim to explore the reasoning on the part of the teacher and to that end I use the method of interviews and observations. This study shows different ways of using IT technology varying from one teacher to another.

This thesis evaluates the environmental performance of six different fish farming systems. The thesis is part of the network group ?Hållbar fiskförsörjning I Stockholms län? (HFFS) which tries to increase the domestic and regional production of fish in Stockholm and move to a more sustainable supply in the Stockholm county. Two of the chosen systems; pangasius from Vietnam and salmon from Norway are delivering a substantial part of the fish consumed in Stockholm today, although they are very different when it comes to system characteristics. One system, arctic char with conventional feed, is produced in a fairly small scale in the north of Sweden, while the three remaining systems are viewed upon as possible options to supply Stockholm with fish in the future.

There is a need for productivities data and data for different types of machines for comminution of logging residues. The lack of data and studies on GROT comminution makes it difficult to evaluate different chains for handling of residue fuels and make system analyses.Four types of machines with three different working principles were compared at six studies during winter conditions. Three to eleven trials during 9.5 to 30.7 minutes were made on each machine. Samples from the produced material at each study were sieved to determine the size distribution of the comminuted material. Samples were also taken from the studies for determination of moisture content.

Interest in the implementation of AGV-systems (Automated Guided Vehicle) has in recent decades increased. The reason is that it allows companies to perform reliably and secure internal transport while reducing the need of personnel. It is one of todays most advanced and complex material handling system that can independently make their own decisions regarding flow paths and traffic control. An AGV-system consists of transport units carrying cargo from point A to point B, and communicates using a computer.The purpose of this study is to develop a model on how to proceed in order to design an AGV system in heavy industry. The model is tested by a case study of a company in the metal industry to determine if the model works and gives the correct result.