The need for auditing originates from the agency problem that arises due to the separation of ownership and control in companies. The purpose of the audit is to increase credibility of the financial statements that management uses to communicate with owners and other stakeholders. In order for the audit to fulfill its purpose a certain level of quality needs to be obtained. The auditor can also be seen as a provider of a commercial service in which service quality is important. Audit quality can thus be separated into technical quality, which is defined as the probability that the auditor both discovers and reports a breach in the client?s accounting system, and service quality, which relates to the provision of services in general.

The deregulation during the last decade within the airline businesses have called upon a more fierce competition among airlines. This fact forces airlines to continuously focus on service development in order to offer attractive solutions to satisfy customers changing needs and stay competitive. This paper focuses on service development at Scandinavian Airlines. The aim of this case study is to examine the sources of information used in service development and new service development at Scandinavian Airlines. Further the aim is to examine whether information derived from customers can be shown to play a more important role in either service development or new service development.

Public Service är ett svårdefinierat begrepp. De gamla idealen handlar mycket om enmedieideologi som baseras på etermediernas möjligheter och begränsningar, vilket har skapatsvårigheter när Public Service har letat sig ut på Internet. Kritik från bland annatbranschorganisationen Tidningsutgivarna ifrågasätter Public Service-företagens breddning påwebben. De anser att gränserna för vad Public Service-företagen får och inte får göra äralltför otydliga.Med hjälp av fyra kvalitativa samtalsintervjuer (tre personer från Sveriges Television samt enfrån Tidningsutgivarna), och med kvalitativa textanalyser av statliga propositioner ochutredningar angående Public Service-uppdraget undersöks hur Public Service-uppdraget ochdess medieföretag påverkas av medieutvecklingen.I uppsatsen jämförs resultaten med Anna Maria Jönssons tankar kring Public Service och denmedieideologiska inriktningen ?Social ansvarsideologi?.

This master thesis was performed at IdaInfront AB. The aim of the thesis was toinvestigate how the design principles ofthe user interface in Windows 8 can beapplied to a case management system. Theuser interface in Windows 8 is based ona design language called Metro and it isprimarily designed for touch screens.Ida Infront AB wanted to know whatpossibilities and limitations the Metrointerface offers.The study has resulted in a prototypeapplication that is developed in Windows8. The prototype shows how the Metrointerface can be applied on a casemanagement system. Some limitations inthe usability have been identified inthe Metro interface when applied to acase management system.

This thesis is about how the front-staff in two service companies experience empowerment. Competition for business in today's society is becoming increasingly fierce, which means that they must find a way to differentiate themselves from competitors. Service has become a way to compete. Front-staff competence and ability to offer a good service is a crucial factor when the company's success is being measured.Empowerment in business is used as a tool to create motivation and satisfaction of individuals at work. Companies using empowerment can create the freedom and opportunities for employees to act at their own intelligence and discretion.

Titel: Internprissättning inom offentlig verksamhet - En studie om Konsult och Service i Västerås stadProblem: Konsult och Service är en serviceförvaltning som tillhandahåller stödtjänster till kommunens förvaltningar. I dagsläget genomför de en förändring av sitt interna IT-pris. De forskningsfrågor vi ställer oss är:Vad använder Konsult och Service för internprissystem och varför detta system?Anser Konsult och Service att internprissättningen har medfört minskat resursslöseri?Ger internprissättningen en rättvis kostnadsfördelning, enligt Konsult och Service?Varför och hur förändrar Konsult och Service sitt interna IT-pris? Syfte: Syftet med denna magisteruppsats är att studera Konsult och Services internprissättning och den eventuella förmågan att minska resursslöseri och skapa en rättvis kostnadsfördelning med internprissättning. Syftet är även att beskriva den pågående förändringen av Konsult och Services interna IT-pris.Metod: En kvalitativ fallstudie har genomförts som bygger på sekundärdata samt intervjuer med tre personer som vi anser har bra kunskaper om internprissättning.Resultat och Slutsats: Konsult och Service använder sig av självkostnad, för att prissätta den interna handeln mellan kommunens enheter.

The study has shown that retailers in the mid-price segment differentiate their brand through developing a strong company identity around the brand. The personality involves store atmosphere, merchandise and advertising. Larger companies have chosen to lay the responsibility on management level, which facilitates on store level. By controlling the strategies on a central level the company can make sure that the stores are steered in the direction that the company wants them to be steered in, and also that they follow the positioning-concept. The company can also devote its efforts to working with its core value, which is service.

The study has shown that retailers in the mid-price segment differentiate their brand through developing a strong company identity around the brand. The personality involves store atmosphere, merchandise and advertising. Larger companies have chosen to lay the responsibility on management level, which facilitates on store level. By controlling the strategies on a central level the company can make sure that the stores are steered in the direction that the company wants them to be steered in, and also that they follow the positioning-concept. The company can also devote its efforts to working with its core value, which is service.

This Bachelor thesis is a qualitative study of the public debate regarding the role of Public service in the media converged society today. The purpose of this thesis is to examine how the public debate, that is the Swedish Public service television and people with broad representative knowledge about Public service, motivates a change of the function of the Swedish Public service television.Our issues are: What does the public debate say about the function of Swedish Public  service television in our society today and how is a change motivated in this debate? How does the public debate look upon today´s media convergence and the fragmentation of the audience which, according to Denis McQuail, is a consequence of this?The method of this thesis is a qualitative analysis and we have analyzed ten opinion articles and Swedish Public service television magazine ?DittSvt?. The theoretical background was obtained from Henry Jenkins and Håkan Hvitfelts theories and thoughts about mediaconvergence. We have supplemented this with Denis McQuails theory regarding the fragmentation of the audience.In this thesis, we see that the public debate is a lot about diversity in Swedish Public service television programming and that the democratic base is still very important.

We have produced a process mapping and from there developed a document management plan for the research service at the Labour Movement Archives and Library (ARAB) in Stockholm, Sweden. The project was conducted during five weeks in the spring of 2011 at ARAB and the resulting classification structure and document plan has been formulated and presented to the staff at a seminar. We found that the institution in some cases were suffering from an inadequate documentation in a number of the identified processes, and also in their records management and archiving. In this additional memorandum follows an analyzing discussion of activity-based document- and archive management, e-archives and process mapping. We have accordingly tried to standardize the process of research services and contribute to a more adequate document management within the institution.

The notion of firms interacting with technology is not new; these types of systems were already in place in the mid eighties. E-business users worked with connections between their inbound logistics and procurement systems, and suppliers? order-entry systems. When these connections were described for the first time the vertical links between two, or more, value chains in a value system received more attention in firm strategy. The design of the linkages in the value system was said to be a product of the need for coordination and relative bargaining power.

The study has shown that retailers in the mid-price segment differentiate their brand through developing a strong company identity around the brand. The personality involves store atmosphere, merchandise and advertising. Larger companies have chosen to lay the responsibility on management level, which facilitates on store level. By controlling the strategies on a central level the company can make sure that the stores are steered in the direction that the company wants them to be steered in, and also that they follow the positioning-concept. The company can also devote its efforts to working with its core value, which is service.

The study has shown that retailers in the mid-price segment differentiate their brand through developing a strong company identity around the brand. The personality involves store atmosphere, merchandise and advertising. Larger companies have chosen to lay the responsibility on management level, which facilitates on store level. By controlling the strategies on a central level the company can make sure that the stores are steered in the direction that the company wants them to be steered in, and also that they follow the positioning-concept. The company can also devote its efforts to working with its core value, which is service.

The study has shown that retailers in the mid-price segment differentiate their brand through developing a strong company identity around the brand. The personality involves store atmosphere, merchandise and advertising. Larger companies have chosen to lay the responsibility on management level, which facilitates on store level. By controlling the strategies on a central level the company can make sure that the stores are steered in the direction that the company wants them to be steered in, and also that they follow the positioning-concept. The company can also devote its efforts to working with its core value, which is service.

The study has shown that retailers in the mid-price segment differentiate their brand through developing a strong company identity around the brand. The personality involves store atmosphere, merchandise and advertising. Larger companies have chosen to lay the responsibility on management level, which facilitates on store level. By controlling the strategies on a central level the company can make sure that the stores are steered in the direction that the company wants them to be steered in, and also that they follow the positioning-concept. The company can also devote its efforts to working with its core value, which is service.