The purpose of this essay is to examine which factors that influence the design of internal control in municipal context and how well it works. We choose seven municipals, where we interviewed the administrative managers, the chairmen of the committees and two persons of the staff in each activity unit. The interviews were performed by telephone, due to the keeping of the essay?s timeframe.The theory in our essay comprises eight hypotheses. These hypotheses were operationalised into different variables aiming to make statistical tests possible.

The purpose of this study was to investigate whether students? previous musical knowledge affected the rating achieved in the subject of music. My empirical material consists of interviews with three professional music teachers in local secondary schools. Two of the three teachers felt that they were not able to devote time for the students who had previous musical knowledge. Students from all schools said that teachers addressed more to help those students who found it more difficult to learn.

This is a study of how emotional engagement can be measured and be taken into account in the development of websites. We believe that emotions become relevant only when viewed in correlation to how users experiencing a webpage. In this study, we developed a tool for use together with user tests where the information about the user's emotional engagement can add new value to the evaluation. The tool allows the user to mark, on the website, his/her emotions and level of engagement represented by colored circles, generating quantiative data on how users feel about the website. The tool is part of a method for evaluating the emotional engagement that we have developed which consists of user testing supported by the tool and accompanied by interviews..

This thesis investigates how different Linux-distributions installation interface relate to the ISO 9241 standard, parts 12 and 13, and how they relate to the installation interface of Windows XP, with the hypothesis: "There is a Linux-distribution whose installation interface according to applicable HCIrecommendations is equivalent to that of Windows XP." With the checklists provided by ISO 9241 an empirical study has been made, and so comparable measurements of how well the Linux-distributions and Windows XP follows the recommendations of the standard was obtained. By comparing the results from the tests similarities and differences between the installation interfaces can be deducted. As the result and the conclusion shows there are Linux-distributions whose installation interface, according to the applicable HCI-recommendations, are equivalent to that of Windows XP..

In this report focus is put on the combustion process at a cement plant. Combustion is the heart of the cement making process and absolutely crucial to have under full control and well optimized. The fuel is put into the process through a burner pipe and this burner pipe is modified to reach a more efficient combustion. The primary target is to enable burning of heterogeneous alternative fuels and increase the production level. Other positive effects from this type of optimization is lowered specific fuel consumption and lowered CO2 emissions. A redundant burner is chosen for the project and overall the project steps are the following: 1. Installing a Jet air nozzle ring in a way so it can move both axially and radially due to temperature changes. 2.

This report describes a thesis done at the Jönköping University of Technology. The aim of this thesis was to create conditions to optimize an existing automatic electrostatic coating system by changing the technology for dispensing lacquer. To select the technology, a study of different dispensing techniques carried out which concluded that the piezoelectric membrane and electrostatic atomization are the most interesting techniques.In order to perform tests with dispensing techniques a demonstrator has been optimized. The controller and PC software of the demonstrator has been programmed to be able to send out PWM signals that control the dispensers. An adapter card was designed to control the piezoelectric membrane and a steering link to the electrostatic atomization has been developed for PWM signals up to 500V.The work has laid ground for a demonstrator where further testing of the dispensing technologies can be performed..

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

Social phobia is a fear which limits a person's capabilities in daily situations. The fear can be so strong that a person can distance themselves from all social situations, for example education, marriage, sports activities etc. The purpose of this study is to discover whether there are any correlations between social fear and choice of educational program, between social fear and sex, and between social fear and Internet use. Questionnaires were administered to 80 upper secondary pupils. Each questionnaire answer was assigned a certain score, which was then coded in SPSS, the highest scores corresponding to highest degrees of shyness.

The main aim of this research was to investigate four humour styles, affiliative, self-enhancing, aggressive, and self-defeating humour, and compare these with emotional perception. Forty-eight persons took part in the research, 27 women and 21 men living in the southern part of Sweden. Two humour tests were used: the Humour Scale Questionnaire ? HSQ, with 32 items, and a newly composed video test, assembled after pilot testing from 26 video clips, the Humour Video Questionnaire ? HVQ. To measure perception and interpretation of emotion, the revised version of the ?Reading the Mind in the Eyes? Test was used.

The aim of this study was to explore whether the patients? expectations of physiotherapy correspond with the physiotherapists? view of their own professional role. Two separate questionnaires were used, one to the patients and one to the physiotherapists, which questions were able to compare. Totally 41 patients and 6 physiotherapists answered the questionnaires. The low number of answers from the physiotherapists made it impossible to fulfil the purpose.

The purpose of this study is to examine the capital market reaction generated by layoff announcements. The study takes place in Sweden and tests 138 news concerning layoffs which are categorized according to a content analysis. They are divided as: positive or negative news. The layoffs are also divided into three subgroups with varying sizes: 0,98 percent or less, between 0,99 and 4,49 percent or 4,5 percent or larger. The study uses an event study method to measure the reaction of the capital market.

The purpose of this study is to show how some Swedish teachers in the grades four to six assess the subject of English and what impact the national tests have on teachers? way of looking at assessments and grades and how teachers are supposed to work with assessment and grading according to the curriculum and the education act. The method of this study has been interviews with principals, teachers and pupils to get as many perspectives of the subject as possible. It has contributed to an interesting content and the end result will be as fundamental as it can be. The findings of this study show that teachers teaching English in Sweden have a great responsibility because of the lack of subject priority and communication between themselves, the government and other authorities in the world of education.

The purpouse of this study is to find out how and if a Content Managment System (CMS) can benefit from applied User Experience Design (UX). A work project has been executed where a client wanted the students to create a user friendly CMS for adding content to a global hotel review site. A prototype of a CMS was created based on literature studies about UX and CMS. The prototype of the user friendly CMS was then tested through user tests and interviews with key users. After input from the key users the prototype was changed until the users were satisfied with it..

Landfill leachate contains a variety of contaminants and is created when rainwater percolates the landfill. For landfill management the leachate is the main issue that can cause problems to the environment. At the landfill of Fläskebo, Renova AB treats the leachate in a local treatment plant. The treatment consists of a chemical treatment step with chemical precipitation, flocculation, sedimentation and filtration, and a final step with a carbon and peat filter. Renova has to ensure that the condition of the leachate reaches the regulation set for the landfill before it is released to the recipient.

The purpose of our study was to establish whether the knowledge about vegetarian diet was enough among nurses in order to practise professional nursing. We made an empirical study based on a questionnaire. Twenty-one registered nurses answered the questionnaire that consisted of mostly open questions. The result showed that almost everyone experienced that they gave dietcounselling and many nurses mentioned that dietcounselling was important. The majority of the nurses thought that they had enough knowledge to be able in order to deliver a fundamental dietcounselling but nobody considered that they knew much about vegetarian diet..