The purpose of our essay is to examine if variation exists in the way that auditors try their independence, this so called analysis-model. We will suggest some factors that influence the way auditors practise the analysis-model. The institutional theory predicts no differencies since the normative pressure could be expected to be severe. But we found that among other things people?s qualifications, personalities and audit firm?s size and age influence the way auditors try their independence.

Background: The fierce competetivness that characterize todays market force the companies to differentiate their offerings to a greater extent. The customers do no longer choose their supplier on the attributes of the products alone. Their purchase decisions also depend on the relationship the customers have with their supplier. With new customer channels like the Internet and advanced computer systems companies can increase the value for their customers through a better understanding of the customers needs and preferences. In this way companies can create longterm relationships with their customers.

The complex, ever growing and changing environment, requires that today's organizations are dynamic and willing to change in order to stand competitive.This awareness has made change number one priority in almost all organizations' agenda.We live in a world that is constantly changing, yet many organizations fail to change successfully. When a change occurs in complex environments with multiple stakeholders, it immediately increases the complexity and the challenges of the change process.A complex situation may arise when, for example, partial outsourcing of the corporate information system infrastructure. Two of the most difficult challenges that organizations face today is to conduct a successful change process and managing the effect of a change, such as arising expectations. It is very common for change in an organization not to achieve the desired result or that they even fail. There may be a lot of reasons for these failures.

Thesis purpose: The purpose of this master thesis is to investigate the expectations of roles between supplier sales representatives and retailer store personnel in relation to in-store campaigns, this in order to enhance effectiveness of these functions creating an increase in consumer response. Methodology: The researchers believe that social phenomenon and their meanings are continually being accomplished by social actors, hence a study of individuals? expectations must have a point of departure in these people?s social reality. Store personnel and supplier sales representatives are to a certain degree affected by the structural power relationships within the organizational network, thus the researchers combine an interpretative and radical structuralist paradigm. Theoretical perspective: The researchers investigate expectations of roles through examining interaction between parties involved.

This thesis deals with the concept of how price affects demand for a good by estimating various price elasticities of demand for snu sold in Sweden. Information was gathered on price development for snus and cigarettes as well as sales data from Swedish Match, the largest supplier of snus in Sweden. Income-, price- and cross-price elasticities were estimated based on log-log regression. Results show that snus is an inelastic good since the coefficient for price of snus was -0.536. This proved that a 1% increase in price causes a 0.536% decrease in quantity demanded.

A new material model, for the FE-program ADINA, has been verified against twoexperiments. One unreinforced concrete beam and one reinforced concrete beam.The model, DF-concrete, has the possibility to estimate true concrete. However theresults indicate that in order to be sure that the estimations are true, there ought tobe data from the true concrete to verify against.Two FE-models have simulated the behavior of a ring-shaped part of the nuclearcontainment vessel. The results from the first, frictionless, model agree with similarsimulations and hand calculations for high pressures in the containment vessel. Thesimulations of the nuclear containment vessel show cracking in the concrete after10-11 bars of over pressurization.

The purpose with this examination task is to investigate what purchasers and building contractors think of ISO 9000 and the function of it within the building trade.In this material both the purchaser´s and the building contractor´s viewpoints and attitude towards ISO 9000 is being object to an investigation, in order to get a just picture of the function of the quality work within the building trade. The general opinion of ISO 9000 has proven to be positive. During the work with this investigation it appeared that nosystem is that good that it can´t be improved. A widely spread opinion is also that ISO 9000 means a lot of paperwork but also that the certified companies are well organized. Above all the majority demands a standard that is more adjusted to the building trade..

Problems:How would a decision model that takes into account more aspects and dimensions than just the financial aspect look for smaller service compa-nies? What aspects are important to consider in such a decision model?Purpose:The purpose of this master thesis is to develop a decision model based on previous research, to improve decision making in smaller service com-panies ? by considering perspectives that traditional investment calcula-tions ignore.Method:The study was qualitative and was based on both primary and secondary data. As data collection method for the development of the model we used literature search on previous research. The study?s primary data consisted of responses from five smaller service companies.

Through geopolitical theory this thesis explores how conflicts within states can be read and understood according to an analytical model determining one or several possible causes for the conflict.  The model is created by the author and reflects geopolitical theory by giving three possible explanations to an intrastate conflict: culture, economy or territorial construction. The aim of the thesis is testing this model on two selectively chosen case studies ? i.e. two intrastate conflicts ? namely: the upcoming referendum in Scotland and the terror attack at Tiananmen Square in China.

This essay answers the question: How can a manufacturing business fulfill the information demand in the processes; purchasing, production, warehousing, order and delivery?The question has been answered through different kind of studies, such as literature, documents, Internet search, interviews and observations. The essay is written from a hermeneutic point of view and by using qualitative research. The result has been validated by two different manufacturing businesses.A simple information logistic model is the result of a comparison made between theory and empery. The aim of the model is to describe how a manufacturing business can fulfill the information demand by using different methods.

The aim of this report is to analyse the logistics of a medium sized restaurant and give an overall solution for improvements on the restaurant's logistics. The restaurant of interest belongs to Laponia Hotel and is located in Arvidsjaur, Sweden. Investments for over 100.000 Euros are planned for the hotel, which includes a reconstruction of the restaurant. The details on how the restaurant will be reconstructed are not yet known. I therefore chose to analyse the problemin general terms and find a solution that is focused on the logistic system itself rather than its layout.

This master thesis presents a Model for Evaluating and Managing Interruption Risks in connection with Business Continuity Planning (BCP), developed for Swedwood International. The model consists of a template with instructions. The model should be easily understood and useful for establishing a plan for BCP. This is achieved by including the contents and procedure of BCP and the main supplychain risks in the model. The purpose of a BCP plan is to describe how an enterprise will return to business as usual after an interruption, e.g.

This study is made in cooperation with Setragroup AB. Setra is Sweden?s biggest sawmilling company with a turnover of almost 6 billion SEK. 45% of the produced volume goes to the Swedish market where the customers are the DIY-sector and industrial customers. Setra as well as the other Swedish sawmilling companies operate in a very competitive environment.

De elektroniska marknadsplatsernas betydelse för affärstransaktioner världen över har ökat dramatiskt de senaste åren. Allt fler företag väljer att ta med sina befintliga kundkontakter eller skapa nya via dessa marknadsplatser. Dock finns det vissa problem med dessa, ofta webbaserade system, de har inte en tillfred- ställande grad av användbarhet respektive handlingsbarhet. Syftet med vår undersökning var att beskriva vilka aspekter av de olika perspek- tiven, användbarhet samt handlingsbarhet, som kan anses vara mer betydande än andra att ta hänsyn till vid utveckling av elektroniska B2B marknadsplatser. Användbarhet är ett perspektiv som behandlar aspekter som att systemet skall vara lätt att använda, lätt att lära, subjektivt tilltalande osv.

Då mängden information bara ökar, så ökar även behovet att ha åtkomst till informationen lättillgängligt. Detta skapar då ett behov för ett gränssnitt som kan söka bland informationen. I detta arbete har det undersökts om en implementation av Vector Space Model ger mera relevanta resultat jämfört mot en enklare implementation som inte baseras på Vector Space Model. Sökningen utförs i en relationsdatabas med ett inverterat index, databasen fylls med data ifrån internetforumet Stack Overflow. Genom att bygga en sökmotor som returnerade två olika resultatlistor för varje sökning så fick tio användare testa och utvärdera resultatens relevans.