The aim of this paper is to examine the capacity for ethical reasoning of Swedish certi-fied auditors in the five largest accounting firms in Stockholm, and also how ethics courses affect the auditors' ability to ethically statement. To calculate the auditors ability to ethical statement, questionnaire has been used. The questionnaire is based on a psychological instrument, the so-called Defining Issues Test. At the beginning of the questionnaire some questions are asked about the ethics courses. From the questionnaire a calculation was made of an average index called p-score (Principled score).

Banverket Trafik has a responsibility to make sure that the companies who traffic the Swedish railroad have the correct information about the status of the railroad. One of Banverket Trafiks information systems (Opera) presents the train?s actual position on a map and provides the user with physical information about the trains. Due to increasing demands on the information systems, Banverket Trafik needs to update the present system architecture in order to manage the increasing demands on map graphics and map functions. This paper analysis the information system Opera on the basis of theory and support of methods and discuss problems and demands for Opera.

The goal with the project was to make the graphic for Djungeltrumman.se´s upcomingwebb-TV. Djungeltrumman.se is a clubguide on the internet and as a magazine.Their target group is people in the age between 18-34 with an interest for culture and nightlife that lives in a city where Djungeltrumman.se is active. The purpose of the project was to make a graphical frame that had the feelling ofDjungeltrumman.se. The feeling should capture the interest of the target group and make them care more for Djungeltrumman.se.The graphics will contain an intro, information frames and presentations for the different parts in the program. In this project I focused on making the intro for the program.

BakgrundFrån och med den 1:a januari 2005 ska alla börsnoterade bolag inom EU tillämpa IFRS. I de flesta länder råder valfrihet för onoterade bolag att tillämpa IFRS eller nationella redovisningsstandards. Det har dock visat sig att SMEs främst väljer att tillämpa de nationella reglerna, då IFRS anses för omfattande och kostsamma att tillämpa. Mot denna bakgrund tog IASB initiativet till ett förslag om ett införande av internationella enhetliga redovisningsstandards för små- och medelstora företag.SyfteDenna uppsats avser att undersöka hur redovisningsstandards som idéer sprids, vilka bärarna av idéerna är samt hur idéerna blir starka och uppnår legitimitet. Vidare avses att utreda vilka institutionella faktorer som kan förklara inställningen till införandet av internationella enhetliga redovisningsstandards för SMEs i olika länder.AvgränsningarUppsatsen avgränsas till att omfatta länder som tillhör den anglosaxiska och kontinentaleuropeiska redovisningstraditionen samt ingår i EU eller EEA.MetodSyftet besvaras genom att analysera hur IASB gått tillväga avseende SME-projektet samt genom att tolka de yttranden som inkommit till IASB avseende diskussionsunderlaget ?Preliminary Views on Accounting Standards for Small and Medium-sized Entities?.ResultatRedovisningsidéer sprids genom idébärare samt genom tolkningsprocessen där de även blir starka och vinner legitimitet.

Användbarheten av IT-system förbättras ständigt och företag har fokus på att förbättra sina IT-system som företagets kunderna använder då det leder till fler och nöjdare kunder. Annorlunda ser det ut för interna IT-system, alltså datasystem som används av medarbetare och som ska förenkla arbetsuppgifter, effektivisera arbetet eller även möjliggöra att utöva arbetsuppgifter vid en arbetsmiljö på distans. Användbarheten av interna IT-system står inte lika mycket i fokus som användbarheten av kundcentrerade system och istället för att åtgärda brister i användbarheten tvingas medarbetarna att lära sig hantera IT-systemets brister.Utgångspunkten för arbetet var funderingarna över vilken betydelse användbarheten har för ett företag när det gäller interna IT-system vid en arbetsmiljö på distans. Ansatsen var att undersöka om användbarhetsproblem i praktiken leder till att användarna upplever ett IT-system som dåligt i den särskilda situationen av ett arbetsmiljö på distans. I en fallstudie utvärderades ett IT-system som används av försäkringsombud som arbetar på distans med hjälp av en enkätundersökning och användarintervjuar samt hierarkiska uppgiftsanalyser.

I denna rapport har vi undersökt hur utvecklarna tagit hänsyn till användbarheten för slutanvändarna vid utvecklingen av ett säkerhetskritiskt system. Resultatet erhölls genom en empirisk fallstudie på två företag som utvecklar säkerhetskritiska system. Datainsamlingen bestod av intervjuer med personer som varit delaktiga i och har kunskap om utvecklingen av systemen som ingick i vår fallstudie. Sedan analyserades insamlad data mot teori inom Människa ? Dator ? Interaktion (MDI) samt teori om säkerhetskritiska system.

This thesis examines how knowledge management professionals use trust as a component in the creation of knowledge management systems, and what methods they use for building trust.Adopting a grounded theory approach, interviews with 8 knowledge management professionals active in different industries served as the base for an analysis that identified trust to be the single most important common factor in the data. The concept of trust used by the informants was identified as relating to the knowledge management system itself, rather than other users, employees or groups in an organisation.Building trust, the KM-professionals mainly focused on three methods: simple solutions, system superiority, and implementation security. Using these methods, the KM-professionals seek to ensure system trust by creating opportunities for users to obtain positive experiences of using the system, and thereby generate a foundation for a trust-based relationship between the user and the system..

Audit is a common concept in Sweden. This occurs in many contexts and situations and may intend a wide spectrum of areas. It might consider environment audit, amateur audit, internal auditing, external audit etc. In the business community external audit and the associated external auditor is possibly, from the general public's side, the most recognized. The external audits purposes in big features are checking limited companies economic accounting along with the board and CEO: s management.

There have been several projects with solar installations in Sweden, and Sala-Heby Energi (SHE) wanted to create a solar plant. The question answered in this thesis is whether it is economically viable to create such a source of sustainable, renewable energy. The plant would be built with the help of the financial effort from 120 customers. This economic union would sell the electricity to the SHE, for SEK 4.50 per kWh up to a certain level over a period of 10 years. It would be a long term commitment to environmentally friendly electricity, using solar cells which convert sunlight directly into electricity.In year 2009 there was introduced a new state aid for photovoltaic systems, to create an increased and continuing interest in solar cells.

This Master thesis focuses on change conditions and change ambitions in Swedish public libraries. I have chosen to focus on three libraries that participated in a much-debated developmental project sponsored by the Swedish Arts Council almost twenty years ago. The aim of the project was to enhance service-quality, increase user-influence over media acquisition and library routines, and to redefine the concept of quality in the library context. I have made comparisons of the conditions and change ambitions between the project period 1991-1994 and present day 2009. To do this I have analyzed the evaluations of the above-mentioned project and the developmental plans that every municipality in Sweden is required to write according the library-law of 2004.

In industries today the demand for reading the state of industrial equipment and thus prevent machine breakdown, is increasing. The company HMS Industrial Networks AB has a product on the market, Netbiter EC350 that is used to read sensors and thus find out the condition of industrial equipment. By reporting scanned data to users through a cloud service, users can keep track of their equipment. When developing Netbiter EC350 a slot was made for a Bluetooth module to offer clients a wireless reading in future developments. In this project a prototype was made to show how this Bluetooth communication can be implemented. The goal of the project was to create a Bluetooth communication between a Bluetooth sensor and Netbiter EC350. A user interface was made to allow the user to read sensor values. The result of the project shows how a Bluetooth communication can be implemented to read sensors wireless and therefore it fulfills its purpose and goal.

An accounting issue that has received attention is the issue of identification of intangible assets in acquisitions. This is because the company's result can be different depending on how much the company chooses to identify intangible assets separated from goodwill. As the practice for identification of intangible assets lacks clarity, companies are able to account for this in different ways. In this study, the manner in which identification of intangible assets are managed by companies listed on Swedish multilateral trading facilities and the manner in which companies distribute the purchase sum on net tangible assets, intangible assets and goodwill in comparison with listed companies is examined. The study emanates from a systems approach and is descriptive.

The combustion engines in today?s vehicles are getting more and more advanced and there are increasing demands on that the engines should operate during optimal conditions. Examples of internal combustion engine parameters which may be carefully controlled are the rate between fuel and air, that this gas mixture is homogenous enough and that it is ignited at the correct moment. Moreover, the requirements of these parameters vary depending on, among other, engine speed and load. To meet these requirements in all occurring operation conditions, it is required that many subsystems work together.

I contacted the production company Salmonfox in the hope that they would have any projects that they needed help with. It showed that Salmonfox just started up an old project that they needed to complete. They wanted my help to edit some trailers and one crowdfundingfilm for the short film called, Captain Sweden (Kapten Sverige). Salmonfox are hopefully going to use the different trailers and crowdfundingfilm to promote the short film and get help with the funding to make a feature. The project began with a pilot study in which I made a time plan and a requirements plan, where the different requirements were set.

The goal of the project was to create an extension to Internet Explorer forStatens Tjänstepensionsverk (SPV) which would give the staff the experience ofSingle sign-on (SSO) to external web service providers as well as manage andupdate their passwords in a secure manner. The survey focused on the providersPalasso, ProCompetence and Wera. The extension was created as a BrowserHelper Object (BHO) with C# in .NET. The solution was implemented as aCOM object in a DLL-file that was running in-process with the browser. Theprogram used a locally stored XML file containing URLs, usernames andencrypted passwords to the providers.