Objectivity is often emphasized as one of the fundamental principles for the auditing profession and is also a requirement for preserving satisfactory professional practice. The multiple company scandals in the first decade of the 21st century have created distrust for auditors? capability to maintain objectivity. The purpose of this study is to contribute with a new way of thinking when it comes to the factors that affect objectivity. Earlier studies have indicated that personality factors may affect work performance in many different fields and this study is exploring the connection between separate personality factors, and the capability of less experienced auditors to maintain objectivity in the relationship with dominating and demanding clients.Data was collected through a survey that was divided into two separate parts where the first part measured the participant?s score on different personality factors, and the other part measured the participant?s score on perceived objectivity.

Spelmotor är benämningen på den komponent som hanterar en del av mekaniken i ett datorspel. Förutom funktioner för grafik, fysik etc. finns också funktioner för rörelser, interaktion med världen etc. I detta examensarbete går vi in på hur en spelmotor för morgondagens mobiltelefon kan se ut, samt vad dagens mobiltelefoners hårdvara och mjukvara saknar för att dagens PC-spel ska kunna portas till dem. Stödet för att spela avancerade spel på mobiltelefoner växer ständigt och inom några år bör hårdvaran vara ungefär densamma som på PC.

Through extensive research it has shown that today?s sail boat owners are very frustrated concerning the limited choice of engine alternatives offered by today?s market. Besides rising fuel-costs, environmental awareness is very important in today?s society. Hence it is vital to find alternative environmental-friendly motors and replace combustion-engines. Zilent Ocean is an extensive project within Development engineering program at Halmstad University.

Background and Introduction: Environmental report drew attention in the 1980s when the Va?rldskommissionen fo?r miljo? och utveckling received a mandate from the FN to investigate the relationship between economic development and environmental degradation. In connection with this, although sustainability a new item for many businesses. But to say exactly what sustainability is all about is very difficult. In 1996 the then Government Redovisningskommissionen a study on the introduction of an amendment to the Annual Accounts Act, which would force companies to report on environmental issues in their annual or consolidated accounts.

Due to recent legal enactments regarding carbon dioxide emissions, the car industry is facing higher demands. An effective way of reducing these emissions is to minimize the weight of the vehicle. This thesis constitutes a feasibility study on whether or not it is applicable for the car industry to utilize an inner floor structure comprising composite materials. The principal was the projectSåNätt, in which the main participant was Volvo Cars Corp. In consultation with a reference group, consisting of delegates from the industry and KTH, a specification of requirements was produced.

Background: The Swedish Financial Supervisory Authority?s mortgage limitation, of mortgaging up to 85 percent of the market value of the real estate was introduced on the first of October 2010. The aim of the recommendation is to prevent a detrimental development of the market for mortgages while at the same time creating incentives for the consumers to limit the debt level. The mortgage limitation is a recently adopted recommendation and few studies have made a thorough analysis of its effects, hence it is an interesting topic to study.Aim: The aim of this study is to analyze the initial effects of the mortgage limitation for consumers, banks and estate agencies. Furthermore, the study aims to evaluate drivers of consumer debt levels and conclude whether the mortgage limitation will result in lower debt levels for consumers.Completion: The study is based on interviews with respondents from banks and with respondents from estate agencies to enlighten the initial and long term effects of the mortgage limitation.

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 purpose of this work is to design and construct a device able to measure the mechanical attrition of oxygen carrier particles. Those particles are used in chemical looping combustion and in the present situation there is a lack of knowledge in how the attrition process work and in which extension. To find already tested solutions trying to answering this problem a literature study wascarried out and the best solution found was the so called Grace-Davison Jet-Cup method. This method is supposed to emulate the attrition caused by a cyclone separator and its advantages are that it is possible to use small test amounts, 5-10 g, and a thirty minutes long test will be enough to acquire useable results. An device was designed based on the Jet-Cup method with some slight modifications.

This report was made for the company HordaGruppen AB to investigate how information security was handled. This report fits in the Master program of Internet Technology at School of Engineering in Jönköping University in Sweden.The question at issue was how you protect your information against different threats. One question was how to make an information security policy and which guidelines you can follow in the Swedish Standard, SS-ISO/IEC 17799:2000.Another question was to investigate the information sources at the company and which threats there are against it.The work begins with a presentation about information security for the chief of information and the chief of quality in the company. The next thing was to do a survey of as thing are at present with a tool from Länsteknikcentrum called ?Infosäkpulsen?.

International trade in services has increased over the past 30 years as a result of progress in information and communication technology, increased focus on services from the manufacturing sector and the establishment of trade associations.The international market for healthcare services, also referred to as medical tourism, is growing more and more. Patients increasingly seeking treatment at other countries healthcare systems because of long queues within their own country or because it exists better prices for the same care abroad. However, this type of service exports occurs at a limited extent in Sweden.The purpose of this study is to highlight and analyze the conditions for Swedish service companies to export healthcare services. This, includes the challenges and opportunities that exist to expand the exports of these services.The approach for this study has been in the form of interviews with two market actors and written responses, from the same interview guide, with three market actors. These market participants are the so-called Care companies which export healthcare services in various counties, and the membership organization Swecare who work with export promotion activities for its members in the Swedish healthcare sector.

The demand for shorter lead-times and increased delivery reliability puts pressure on companies to provide more efficient logistic services. One strategy to deal with this demand is by outsourcing logistics to a third part. The development of logistics information systems enables increased control over business supply chains. This is why Green Cargo aims to create a Logistics Control Tower (LCT) solution to provide it?s customers with better information with higher availability.

Theft without break-ins has increased significantly in the last year of swimming, sports and leisure facilities in Karlskrona, more precisely 60%. Vandalism in the shape of graffiti is another common crime. The solutions are divided into social and situational crime prevention. Social crime prevention engage in actions that are based on social causes of crime rather than the opposite situational crime prevention, which instead assumes that discourage with the help of technical solutions and has as primary objective to hinder accessibility for example theft friendly goods. The main purpose of this work is to come up with solutions to prevent these crimes, while also being cost-effective and realistic to implement. The work is important in that it creates safety awareness and promotes a healthy safety culture. Moreover, the future goal is to lower these statistics. The goal of the work is in addition to developing our knowledge of crime subject, was also to provide help and solutions for our clients.

Detta kandidatarbetet är utfört på ett bolag som verkar i telekommunikationsbranschen. Operatörerna på kundtjänst arbetar med att ta emot samtal från Telekombolagets kunder, hjälpa dem med att lösa problem och ge tips och råd. En viktig del av arbetet är att operatörerna gör en analys av kunden för att kunna ge bästa möjliga råd. Rapporten behandlar hur en del av ett textbaserat program kan omarbetas till en grafisk applikation. Etnografiska metoder, i form av observationsstudier och intervjuer, och designtekniker, i form av mockup- och prototypmöten, har använts tillsammans med användarna av programmet.

Detta examensarbete syftar till att försöka redogöra för möjligheten att minska energiförbrukningen för bostäder i Sverige. Idag står bostadssektorn för cirka 40 % av landets totala energianvändning. En satsning på lågenergihus såsom passivhus kan därför komma att ha stor betydelse för Sveriges strävan mot en hållbar utveckling när det gäller energianvändningen. Det är inte bara miljön som gynnas av energieffektiva satsningar utan även den boendes egen ekonomi. Detta eftersom framtidens energipriser sannolikt kommer att vara kraftigt stigande.

Denna rapport är skapad som syfte till att redovisa det erhållna resultatet av examensarbete vid Affärssystemprogrammet vid Kungliga Tekniska Högskolan (KTH). Arbetet har utförts som uppdrag för det serbiska företaget Soprex som är en underleverantör till ett svenskt företag. Rapporten är uppbyggd efter IMRAD metoden (Introduktion, Metod, Resultat och Diskussion).Uppdraget var att skapa en kravspecifikation för en modul som är en del av applikationen för hantering av olika kontrakt och prisberäkningar för Soprexs kunds olika kunder. Detta arbete fokuserad på kontrakt modulen. Arbetet har varit uppdelat i tre olika steg, syftet med detta har varit att successivt slussas in i företagets sätt att arbeta och lära känna deras standarder.