Title: The qualified audit report ? a study of Board of Director, Private Corporation and auditor?s impact.                      Seminar date: 31th of May, 2011Authors: Annika Jonasson & Emma SwanbergSupervisor: Andreas Jansson                Education: the Business Administration and Economics Programme      Course: Thesis, the Business, Administration and Economics Programme, 30 creditsKeywords: Qualified audit report, accounting, audit, auditor, board of directors private corporation, stakeholderBackground: It is important for the company's stakeholders to receive information what affects qualified audit report. The information is also important for the company?s management or owner in order to prevent qualified audit report. Board of directors (the ability to control the owners or management and provide critical resources), the management or owners (incentives to manipulate the annual report) and auditors (the ability to discover and report false financial statements) may have an impact why Swedish private corporations receiving qualified audit reports.  Purpose: The overall purpose is to examine why Swedish Private Corporation receives qualified audit reports.Methodology: In order to fulfill the purpose of our thesis a deductive approach is used.

This thesis has been done in collaboration with Peab Stockholm Building 3, which is a region within the Peab Sverige AB. The report is based on a survey and studies of Peab business management systems and production literature. For general information gathering has literature from well-known sources collected in libraries and through the Internet. It shows through the work that Peab has routines for experience feedback in the construction process, but that these procedures work in a small scale and the practical work experience feedback does not work at all. This is also something the construction industry in general also perceived as problematic. The questions in the report are of a wide scale and concerns construction errors cost, how the employees perceive that the company takes advantage of the skills and the mental stress in production line. The goal is to find how Peab Stockholm Building 3 will work on the experience feedback to allow for better productivity. In conclusion, the report author tries to demonstrate what can lead to increased productivity and improved work experience..

This report examines some common or otherwise interestingnon-cryptographic hash functions with respect to the number of collisions when used in hash tables for different types of hashkeys. The report answers which of the examined hash functions can be seen as the best performing for the chosen hashkeys. To compare the different hash functions, an experiment which studies avalanche effect behaviour is carried out. The experiments also calculate the fraction of colliding hashkeys, and the distribution of hashkeys in hash tables is studied using Karl Pearson?schi-squared test.

An efficient market implies that the use of fundamental analysis should not result in excess return, and that any return exceeding the market average can be explained by compensation for risk, accord-ing to The Capital Asset Pricing Model (CAPM). The focus of this study is to test whether the suc-cessful investment strategy developed by Piotroski (2000) generates excess return on American data, after risk adjustment by using Fama & French?s (1993) 3-factor and Carhart?s (1997) 4-factor CAPM. Initially we form stock portfolios based on companies characterized by high book-to-market values, additionally, we divide them into different performance classes by ranking them with Piotroski?s (2000) measure of financial performance, F_SCORE.

In this report I will describe how an art-directed fluid effect for motion picture can be achieved. This effect will be an explosion with a visual style that is congruent with Pixar's movie Up. To begin with I will analyze the visual components that are used in Up and control the fluid simulation to get the desired visual style. I will briefly explain the background of my thesis, why it is interesting to create designed effects and why it is hard to design fluid effects. In the method I will explain my work process and some of the challenges that arises.

The report is about efficiency of a current production group where there is no clear production flow and there are some buffers between the operations. The efficiency is done with the help of a tool that is calledWork process of flow production which is used by Atlas Copco CTO. The most obviously results are that the lead time drops from 25 hours to 425 minutes and that the balancing loss decreases from 85 % to 8 %. The report focus on decreasing transports, decreasing buffers, more reliability in lead time and quality. And a more stimulating labour content for the workers is another result..

The hospital in Varberg has a somewhat outmoded solution regarding the state of preparedness in its water sustentation. Today?s solution is both cause to a number of mishaps and high energy consumption.The report is initiated by looking into the present situation to get an insight to the problem.Today?s media depletion is measured and analyzed.Furthermore, it also looks into some earlier performed studies. These studies are followed up in order to see if measures have been taken.The report presents a number of arrangements which should be taken, amongst those a minor re-build of the current solution and a number of arrangements which leads to decreased water consumption..

This report is a specialization in Software defined networking. SDN really comes to revolutionize the industry and it?s under constant development. But is the technology ready to be launched into operation yet? The report would initially involve a number of problems that today's network technology is facing.

The purpose of this study is to, from the preschool teachers? point of view, deepen the knowledge about influential factors regarding a mandatory report from preschools to the Child Protective Agency (CPA) when suspecting child maltreatment and feeling uneasiness regarding the child. The purpose is also to furthermore investigate collaboration between preschools and the CPA in Hagfors municipality. The study has the following questions: How do preschools teachers handle their suspicions and uneasiness about a child being maltreated? Which factors can be influential on whether or not the suspicions are reported to the CPA? Which experiences do preschool teachers have of collaboration with the CPA?The study is based on qualitative methods in the formof individual interviews.

The purpose of this essay was to get some knowledge about how the situation was for children with overweight and obesity. I wanted to examine what experience about causes, consequences and measure the professionals, who meets children in different situations in their daily work had, and I wanted to find out which explanations current research had about the problem.The knowledge I have acquired during my work with this paper about the problem was that it was depending on many different factors on various stage in the child's life which influences and interacts with the child in its development. The risk that a child would develop overweight was amongst other things depending on the child's eating- and exercising habits.This habit was formatted for example by the circumstances in the family, availability of sweets/food and the choice of leisure time activities.The consequences for the overweight/obese children could be that the child did not manage to keep up with its friend's physical activities which led to a sense of rejection, risk of being bullied by friends, the risk of a damaged physical and psychic health. The problem was not easy to measure and all of the studies demonstrated that parental involvement is necessary in an effective treatment of childhood obesity..

This report describes how we made a dynamic website combined with staticalweb pages and a web shop for the Swedish company Tyger & Ting.The employer Tyger & Ting wish to run a working web shop on their site butthey want to keep their old system of updating pages with their old applicationfrom Intellyweb1, which creates statical HTML pages.The goal of this exam paper has been to learn to create a functional web shopwith user friendly layout and appealing design and also to take orders andfulfill wishes from a real employer.The report is describing how Intellyweb?s application and its statical web pageshas been implemented on a dynamic web page. The report does also describehow this site has been build and how the problems with the coding have beensolved. The coding has been made with HTML, PHP and MySQL. CSS hasalso been used.

A lot of houses built during the Million Homes Programme are in need of major renovation. Today?s technology and materials are better than in the 60?s and 70?s. Both Swedish government and the European Union have set climate goals regarding energy consumption by 2020 and 2050. Achieving these goals would require better standards in buildings than the Building regulations demands, such as Umeå municipality?s construction requirements for new buildings.The report aims to investigate if a renovation of apartment buildings from the Million Homes Programme can reach Umeå municipality?s construction requirements.

Eutrophication is a major problem in the Baltic Sea, as a result of increased loading of nitrogen and phosphorus. In the coastal parts of Östergötland the soil largely consists of clay and contains high levels of phosphorus bound to clay particles. Erosion of the soil in agricultural areas makes the water turbid and transports phosphorus to the Baltic Sea. The aim of this project was to examine the relationship between phosphorus and turbidity in the coastal streams of Östergötland. The aim was also to evaluate the possibility to use turbidity as a surrogate measure for phosphorus.

Denna undersökning syftar till att undersöka nationella skillnader i moralutveckling och innehåll i moraliskt resonemang. Studien omfattar 445 svenska och 148 amerikanska ungdomar i åldern 14-19 år. De svenska fpp är hämtade från högstadium och gymnasium i Stockholmsområdet, och de amerikanska från två katolska privatskolor i New York. Dessa tog del av ett moralfrågeformulär av Gibbs (Gibbs & Widaman, 1982; Socio-moral Reflection Measure; SRM) som är en reviderad version av Kohlbergs intervjumetod för bedömning av en individs moralutveckling och kvalitativa, moraliska synsätt i frågor rörande moral. Vid analysen förelåg inga nationella skillnader i moralutvecklingsnivå.

Sapa Heat Transfer is a company that produces aluminum heat-exchanger strips for the automotive industry. Sapa Heat Transfer wish to chart their emissions of carbon dioxide in order to meet future demands on carbon dioxide reporting. They also would like to examine the meaning of the term ?green electricity? which is marketed as carbon dioxide free, and the sort of electricity that they purchase. This report includes both direct (liquefied petroleum gas and diesel) and indirect (water, process-water, long distance heating, waste) emissions from their company.