Title: Competition for small audit firms ? a qualitative study on possible competitive strategies and how the upcoming changes will influence competition on the audit market    Subject: Auditing Tutor: Margareta Paulsson  Authors: Per Dahlström and Martin Holmberg Purpose: The purpose of this study is to develop an understanding how smaller auditing firms use competitive strategies and why. The result aims to work as a support for owners and leaders of audit firms as they make decisions of how to compete in the future. We would also like to explore how smaller audit firms view the change of the mandatory audit, that is, our intentions are also to examine how they think the consequences on the market will be and their view on its affect on the competition of the market.    Methodology: Our methodological approach was characterized by a hermeneutic approach in order to explain and understand why the smaller audit firms do what they do. Our approach is a combination of inductive and deductive as it allows us to develop an understanding of the subject, then gather our empirical data and from that draw valid conclusions.

This master thesis covers the development of an automatic tuning process for the existing speed controller for drive systems. The drive systems are resonant two-mass systems where a motor is used to drive a load connected by a shaft. The developed method relies heavily on system identification and the construction of a complete mechanical model of the process. With this approach, the common problem with poor load speed control that derives from measuring only the motor speed can be addressed and solved for a majority of such processes.The automatic tuning method has along with general test functions been implemented in a complete tool for automatic tuning, testing and performance evaluation and reporting for drive systems..

The purpose of this essay was to examine the packaging design´s communications related to the colloquially brand's symbolic capital and how they became meaningful through experience and perceptions that led to the identification processes in the consumer society. There were eight interviews of snuff users who became my main collections materials. My theoretical framework was discourse psychology´s emphasis on language and Bourdieu´s concept provided important tools in the analysis of the material.I could highlight that packaging design and the brand had influenced the informants and given them symbolic beliefs and what it meant to sniff a certain brand. Color, brand awareness and price were crucial in choosing where the informants attributed themselves the cans symbolic values to their identity. It could be inferred high and low status perceptions based on stereotypes in the design itself..

During the three first centuries A.D the cult to roman emperor was practiced over the absolute majority of the known world. It was based on the idea of the deified ruler, where religion was used as a way of legitimizing a social position of an absolute few. It arrived from below but was promoted and spread from above as a way of governmental control. During the same period of time did a new aristocratic social group emerge in remote Scandinavia that eagerly sought new ways to identify themselves and their newly found social standing. With a base consisting of an economic surplus they wanted to create an acceptance for their new way of life and thus in doing so change the very foundation and core beliefs of their own society.The central theme of this study is the cultural exchange that took place between these two cultural spheres and mainly of the effect that the cult to the roman emperor had on the emergence and identification process of the Scandinavian aristocracy..

This paper deals with archaeological prospection of an Iron Age farm site in Toland, Fresta parish, Uppland County in Sweden. The purpose of the paper has been to see whether the geophysical methods applied (GPR & EM-38) could produce useful results that could motivate its use in similar surveys in the future. Geochemistry has been used for the purpose of identifying possible activity areas on the site. The results have shown that it is possible with a GPR survey to identify postholes originating from the Migration Period longhouse at the site. The combining of several methods have been important for the identification and interpretation of several areas of interest..

This paper is a thorough review of my internship, during which I designed infographics at Grafiskt Center, SVT, Stockholm. The purpose has been to find out what guidelines and policies SVT has regarding infographics while producing infographics in a professional environment. In addition, I present the daily routine at SVT and the tools used during the work process. Furthermore, the paper contains a reflection of my work effort during the internship as well as thoughts on how I adjusted to the guidelines in question. Finally, the essay treats some examples of infographics which I produced during my time at SVT..

Swedish childcare has undergone radical changes in the last 15 to 20 years. It has evolved from kindergarten to pre-school, in other words, gone from simple childcare to an active learning environment with the child as the center. Official documents, such as the pre-school curriculum and other guide documents, define the role and work ethics of the pre-school teacher. In my thesis I argue that it is essential to have an ongoing and continuous discussion at pre-schools on the practical applications of these frameworks and ambitious goals.What do you do when you simply cannot give every child the individual time they should have according to rules and regulations? How do you stay an active and present pedagogue in today?s pre-school with large classes and heavy workloads? How do you establish a common professional work ethics within a pre-school so that all children are treated equally? In my scientific essay, I examine these issues based on a real-life situation: Ellen in the hallway.A pedagogue must continuously make balanced decisions based on rules and regulations, on life- and work experience which, in many cases, contradict each other.

This essay concerns the fantastic and its position in narration. The fantastic's defintion is based on Martin Horstkotte's defintion in The Postmodern Fantastic and the essay focuses on the noncontextual aspects such as the clash between two incompatible fictional worlds and the absence created. Instead of the ordinary identification of the established fictional world with realism and our reality it is suggested that both of the colliding fictional worlds are fictive and that the established one not necessarily need to be realistic. Exampels on how the fantastic takes place on the syntagmatic level in a narration is drawn from the short story ?Samvetets fantasi? by Clas Livijn when analysed with Peter Brooks' closurebased narratology theory in Reading for the Plot.

When a helicopter is flying, the dynamics vary depending on, for example, speed and position. Hence, a time-invariant linear model cannot describe its properties under all flight conditions. It is therefore desirable to update the linear helicopter model continuously during the flight. In this thesis, two different recursive estimation methods are presented, LMS (Least Mean Square) and adaptation with a Kalman filter. The main purpose of the system estimation is to get a model which can be used for feedback control.

Detta examensarbete dokumenterar arbetet med utveckling, införande och dokumentation av en nymetod för identitetsbestämning av farmaceutiska råvaror med röntgenfluorescens. Metoden ärutvecklad för att användas på laboratorier för kvalitetskontroll på AstraZeneca i Södertälje. Syftetmed arbetet var att utveckla en robust och effektiv metod samt att utbilda användarna i dethanteringssätt som krävs för att utföra snabba och korrekta analyser. Rapporten presenterarteknologin bakom röntgenfluorescensinstrument och vilka felkällor som kan påverka resultaten samtde pedagogiska teorier som använts för att beskriva det praktiska arbete som äger rum pålaboratoriet. Metoden och de försök som föregick metoden presenteras, och resultat och beslutdiskuteras.

AbstractÖrebro UniversityDepartment of HumanitiesMedia and Communication StudiesBachelor Thesis, Spring 2007Title: Bajen is the name ? The study of the information business of a professional soccer clubBy: Erik Johansson and Markus WelinSupervisor: Göran ErikssonPurposeThe purpose of this essay was to examine how a professional and multinational sport organisation works to present a positive image of it. The object of our study was Hammarby, one of the by media most intensive covered Swedish clubs. We have also investigated the relation between the sport communication strategies and the media.TheoriesWe have used prior research in the areas of sport and media, Sport Management, journalism and Public Relations. We have also applied Public Relations and Marketing theories.MethodWe chose to use the methods of qualitative interviews, and participant observations.

The aim of this study was to isolate and identify Lactobacillus species indigenous to the gastrointestinal microflora of Swedish horses. These lactobacilli are to be used as probiotic candidates in research concerning antibiotic-associated diarrhoea in horses. Eight horses, age 6-10 years, were selected from a riding school for collection of faeces samples. Man Rogosa Sharp medium and gram staining were used for the selection of supposed lactobacilli. We could identify 33 isolates of supposed lactobacilli. With the use of API tests 22 of these 33 isolates could be identified.

This essay concerns the fantastic and its position in narration. The fantastic's defintion is based on Martin Horstkotte's defintion in The Postmodern Fantastic and the essay focuses on the noncontextual aspects such as the clash between two incompatible fictional worlds and the absence created. Instead of the ordinary identification of the established fictional world with realism and our reality it is suggested that both of the colliding fictional worlds are fictive and that the established one not necessarily need to be realistic. Exampels on how the fantastic takes place on the syntagmatic level in a narration is drawn from the short story ?Samvetets fantasi? by Clas Livijn when analysed with Peter Brooks' closurebased narratology theory in Reading for the Plot.

Uppsatsen handlar om Malmö konstmuseums fasta utställning "Från 1500 till Nu" och hur besökaren förhåller sig till utställningen ur ett makt-, genus- och identitetsperspektiv. Uppsatsen är inriktad på museibesökare som fungerar som informanter. Upplevelsen på museet, historia och kulturarv, identitet, äkthet och sanning, kvinnors plats i utställningen är några av de punkter som tas upp. Uppsatsen undersöker hur informanterna relaterar till utställningen, vad de vill att museet ska erbjuda dem och hur besökarna använder det de tagit del av på museet..

AbstractTitle:Sustainability reporting- For whom and what? What is the opinion of analysts, consultants and fund managers on sustainability reporting?Level:Bachelor thesis in business administration, 15 university creditsAuthors:Nils Johansson and Hannes ThomasfolkSupervisor:Sarah PhilipsonDate:20140108Keywords:Sustainability reporting, value relevance, stakeholder theory, signaling theory.Purpose:The purpose of this paper is to study how different professional groups in the Swedish financial market in 2013 use sustainability reporting and explore how professional groups look at the future development of sustainability reporting.Limitations:The study focuses only on organizations that are members of SWESIF.Method:In this study we chose a multiple case study design, inspired by well grounded theory. The study's empirical data was obtained through ten semi-structured interviews with analysts, consultants and fund managers.Results and conclusions:It was revealed by the study that companies producing a sustainability report demonstrates transparency and are perceived as a company that is aware of risk, both economic risks as well as external risks. The study also shows that among the study's respondents, there is a strong belief that sustainable business in the long term is a good investment. The study also indicates that this is no concrete evidence of an association between the use of sustainability reporting and either increased or decreased profitability.