Auditing has long existed and it was in 1899 that the first Swedish organization for accountants SRS, Swedish Audit Society, was created and in 1923 that FAR, Association of Chartered Accountants, was formed. It was after the Kreuger crash in the 1930s that authorized auditors had their breakthrough. After the crash the accounting profession has endured fierce criticism when the audit was flawed and it was during this period that authorized auditors became more widespread, the concept was developed independently and the importance of auditor independence became evident.We have in our paper therefore chosen to focus on auditor independence and to make that it requires the independence to relate to something. Therefore we have chosen to focus on the interaction between the auditor and the client. To explain what independence means we have used the analysis model, the expectation gap and communication, and explain what the audit entails and what tasks the auditor has.

With the increasing costs in concentrate the importance in producing ensilage with a high quality is becoming more and more important. To succeed with this goal it is of importance not only to harvest in the right period, but also to be able to store the ensilage without a decrease in quality and nutrional values. To maintain a good ensilage the covering of the ensilage must be carefully made. An unsuccessful covering causes mould to grow in the ensilage, which both increases the work load and also increases the amount of feed which is wasted. A bigger amount of spoiled feed also increases the risk of feeding spoiled feed to the cattle.

This report focuses on work schedules in the retail sector, where work schedules are dynamic and change according to the needs and work schedule is a requirement for an effective structure of the work. This structure is important for maintaining a good order and all this is a requirement for a profitable business for both long and short term future. Work schedule also contributes to safety at the workplace. The purpose of this study was to investigate the transfer of knowledge by work schedules. The HRM employee we interviewed worked in Reitan Servicehandel Sverige AB which includes 7-Eleven, Pressbyrån and Shell.

Cultural relict plant species from the Nordic countries have been collected by the Nordic Genetic Resource Center (NordGen) for the purpose of conservation. To ensure high seed vitality in store, regular germination tests need to be conducted. It is important to get a correct viability status, but the knowledge of seed dormancy in the cultural relict plants is often poor. The objective of this study was to investigate how seed dormancy is affected by cold stratification. The study includes 31 accessions from 28 species with the purpose of establishing germination protocols.

This degree project has been carried out by Niclas Andersson and Sebastian Zwahlen, students of the Innovation and Design Engineering Program at the Faculty of Technology and Science at Karlstad University. The project was carried out during the spring 2010 and includes 22, 5 ETCS credits.Initially the group had contact with the company Mavis möbler AB. Mavis gave the group the task of developing a new bedroom product. To assess the needs and problems of bedroom behaviors, an extensive questionnaire and several interviews were made. This became the starting point for further work.According to the results uncovered during the market research a vast problem was found with temporary clothing storage.

The purpose of this study was to make a survey of a larger company in Sweden to analyze if it complied to the stipulated Systematic Work Environment Management rules in Sweden. The company chosen was Hennes & Mauritz. The key question was to see if the company was examining and judging the risks, developing handling plans and if they were making yearly follow ups so that problems could be attended to. Further, I also wanted to examine if there was lack of competence within different departments as well as give some substantiate proposals on educations in Systematic Work Environment Management. The method used to investigate this was interviews and observations on how the Systematic Work Environment Management was handled in the company.

Presently Sjöfartsverket do their maintenance according to a standard program, which means that every maintenance task will be done when the task limit occurs. This leads to a very long downtime for the aircraft in some occasions and very short downtime in others. The goal with this work is to reach a higher regularity of the aircraft operation. To reach a higher regularity for the operational needs, this work will present a hypothetic better maintenance concept for Swedish Maritime Administration. The concept is based on equalized maintenance structure, which means that every maintenance occasions are meant to take the same time to perform.

The most dominating channel for communication, connecting companies and customers, during the 1900 century was those who included either physical contact or phone contact. However, when Internet started to make its way as a channel for communication, a whole new opportunity opened up for the companies. Since then Internet has grown to be an important part for any company that wants to gain market shares. One of those markets is the market of travelling.This paper discusses the Swedish industry of travelling, and different travel organizers use of Internet as a mediate for long-term relationships. The paper is built on a comparison between three companies that all distributes journeys, this is to examine the Internet communications effect on the electronic relationship (e-relation) with customers.Three travel organizers with similar visions and objectives are compared in this paper, these are Apollo, Fritidsresor and Ving.

Vårt syfte är att skapa en ökad förståelse för EVM och deras styrka i svensk dagligvaruhandel i egenskap av varumärkeskapital. Vårt syfte är också att undersöka hur starka EVM är relativt traditionella varumärken samt utreda om de generella dimensioner som konsumentbaserat varumärkeskapital anses bestå av är relevanta för tvättmedel i dagligvaruhandeln. Vi har använt en redan operationell modell för konsumentbaserat varumärkeskapital utformad för traditionella varumärken och applicerat denna på egna varumärken. Genom kvantitativ metod, i form av 97 enkätundersökningar har vi testat den operationella modellens relevans samt jämfört styrkan av EVM mot den av traditionella varumärken. Vår undersökning visar att Skona, ICA: s egna varumärke, har skapat ett starkt konsumentbaserat varumärkeskapital.

Förstaårsstudenter vid Linköpings Universitet har utvecklat en prototyp som på ett nytt sätt visualiserar en patientjournal grafiskt. Beställare av projektet var Institutionen för medicinsk teknik vid Linköpings Universitet som nu vill att en användbarhetsutvärdering genomförs av prototypen. Prototypen riktar sig till anställda inom sjukvården och ska användas på en liten handhållen enhet med pekskärm. Av denna anledning ska den vara ett komplement till befintliga system när användarna arbetar nära patienterna. Då den ännu befinner sig tidigt i utvecklingsstadiet är det nödvändigt att fortsatt utveckling sker i nära kontakt med användarna.Detta examensarbete syftade till att peka på vilka användbarhetsprinciper prototypen bryter mot, vilka behov den måste tillgodose, att undersöka hur användarna interagerar med en Ipod touch och vad de anser om att arbeta med en sådan enhet.

In 1886 Hans Hildebrand received a Bronze Age hoard found in a field that belonged to Eskelhem´s rectory. A record was made where Hildebrand presented and documented the artifacts. The following year Oscar Montelius reviewed the artifacts, which he described as horse gears. He compared the horse gears with similar artifacts found in Europe that roughly had the same dating in order to trace the origin of the hoard.  Montelius conclusion was that the hoard was created on Gotland around 500 BC.

Under de så kallade rekordåren mellan 1961-1975 byggdes det totalt 920,000 lägenheter i flerbostadshus i Sverige, och idag finns omkring 850,000 av dessa kvar. Den vanligaste byggnadstekniken under perioden var med byggande av förtillverkade våningshöga fasadelement tillsammans med en platsbyggd bokhyllestomme med tvärgående bärande innerväggar och gavlar.Syftet med arbetet är att kontrollera om en våningspåbyggnad på ett referenshus från miljonprogrammet med bokhyllestomme är möjlig för att skapa nya lägenheter som medför ökade hyresintäkter för fastighetsägaren, och kan medverka till ökad variation i området arkitektonisk och öka lägenhetsutbudet. Arbetet ger information om vad som behöver kontrolleras och utredas vid uppstarten av ett påbyggnadsprojekt.Arbetet jämför och beskriver tre olika stomförslag på en våningspåbyggnad. Alternativen som tas upp är massivträstomme med bärande flerskiktskiva, prefabricerad betong ? och stålstomme bestående av HD/F-plattor och VKR-pelare, och ett alternativ bestående av volymelement.Inventering av konstruktionen och bärförmågan hos den befintliga stommen visar att det finns bärförmåga kvar att utnyttja.

Abstract Cucumber is the second most frequently consumed vegetable after tomatoes, 33 % are eating cucumber every day. The purpose of this work is to examine if there is any product development of cucumber in Sweden, and if so in what way. A questionnaire was used with a number of questions regarding quality, origin, supply and the way cucumbers were used, and the person was also asked to choose between the normal large cucumber and the minicucumbers. This was answered by totally 100 persons in two different stores, ICA Maxi in Löddeköpinge and a discount store with a large supply of fruit and vegetables and where a large share of customers are immigrants, Özen All Frukt in Malmö. The results from questionnaire show that in some of the issues the results vary a lot between the two stores.

The purpose of this case study has been to investigate the development and implementation of metadataschemas in two swedish governmental agencies. The interest of metadata in relation to records managment has been significant lately due to the challenges posed by the digital environment. This has been manifesteted in international standards such as TS/ISO 23081 Metadata for records and the MoReq 2 metadata specification issued by the DLM-forum. The extent to which these standard has influenced practice seems less overt however which has been one main motivation for this study.   The research questions adressed are: What has been the main purposes for the development of the metadataschemas? Which standards and role-models have influenced the metadataschemas? How has the implementation of the schemas been carried out? The case study has been conducted using a qualitative research method.

This report is about logistic efficiency in companies without own production. The authors have interviewed employees working at two companies, Telias store in Skärholmen and Orion Diagnostica AB. The purpose of the report is to find out which logistic functions the two companies are using to create efficiency.Today?s markets are more global. Different parts of a product can be made in different parts of the world.