The recent accounting scandals in large companies in both USA and Europe, such as Enron and Scandia, have led to a huge debate about the quality of financial reports approved by auditors who, at the same time, offer consultancy service to their audit clients. Many researchers and experts argued that there is a role conflict when an auditor offers consultancy service to audit clients. They argue that the main duty of an auditor is to verify the truthfulness of the company's financial statements. Giving consultancy service to the audit clients will impair the auditor's role to examine the company's books independently because of the economic bond between auditors and audit clients.As a result of the Enron scandal, the legislators in the USA have made restrictions to how auditors provide non-audit service to audit clients. However, the legislators in Sweden, unlike the US, did not choose to introduce such restrictions.

The purpose of this master?s thesis is to examine the activity at the library and preschool at Kristineberg (a part of the town of Borås) and its underlying approach. How do the activities agree with the ideological attitudes of the 1970s? To answer these questions I have carried out a case study based on qualitative interviews. The theoretical background includes ideas of the library, the community center and the cultural activity at the library.

Detta examensarbete har utförts på SSAB- Tunnplåt i Borlänge under vårterminen 2004 och omfattar 10 veckors arbete.SSAB sköter idag sin kommunikation med distributionslagren via fax, telefon eller e-post. Eftersom detta är ett ganska tidskrävande kommunikationssätt, vill SSAB ha en smidigare och snabbare kommunikationslösning. Den lösning som SSAB vill ha är en extern Web-service-lösning för att upprätta en säker kommunikation med sina distributionslager.Parallellt med byggandet av Web-service-lösningen arbetades en förvaltningsmodell fram. Den beskriver hur förvaltningsorganisationen med dess rutiner kan se ut vid implementering av lösningen.För att skapa en säker förbindelse med Web-servicen skall en webbklient användas som i sin tur anropar en COM+ komponent. Detta för att kunna skicka med certifikatet ifrån webbklienten till webbservern där Web-servicen ligger.

The purpose of this Master Thesis is to investigate whether the technical service available in the "Reading and Writing Corner" has an influence on the total quality of service in a public library. This service is intended to give sensory/print-handicapped persons access to information. The title KOM LOSS is a Swedish expression for "come on" and LOSS is short for reading and writing support. I have chosen to study three libraries in the region of Västra Götaland, Sweden. The thesis examines total quality from the aspects of goal steering, accessibility, education and marketing.

The purpose of this paper was to examine how youths, age 18-20, experience the verdict to the probation service and how it affects their lives. We have examined the relation between youths and the probation service from a youth perspective, what kind of support and intervention they receive and how their surroundings react and respond on the verdict. Our research was based on a qualitative method consisting of individual interviews with eight youths and one interview with a social worker from the probation service. We have used Urie Bronfenbrenner's "the Ecology of Human Development" as our main theory and the conceptions labeling, participation and the key terms adversity and protective environment to analyse and comprehend the material. We found that all eight youths were satisfied with the probation service and the help they had received.

SammanfattningUtbildning och kurs: Magisterprogrammet i service management, kandidatkurs SMT302 Handledare: Magnus Jirström och Veronica Åberg Syfte och frågeställningar: Vår intention med denna uppsats är att analysera om de ideella organisationer som vi har undersökt överhuvudtaget reflekterar kring service gentemot medlemmar. Skulle så vara fallet ämnar vi kartlägga på vilket sätt detta görs. Slutligen är vår förhoppning att uppsatsen ska kunna resultera i några förslag på områden där ideella organisationer skulle kunna praktisera service management. Vårt syfte utmynnar således i följande frågeställningar: hur arbetar ideella organisationer med service och vårdandet av relationer i dagsläget?, på vilket sätt kan service management tillämpas i ideella organisationer? och vilka styrkor och svagheter finns det i det allmänna arbetssätt inom ideella organisationer och vad beror de på? Metod: För att kunna besvara våra frågeställningar har vi framförallt använt oss av en kvalitativ analys av litteratur inom relevanta ämnesområden, såsom NGO, bistånd, service management, Gemeinschaft och Gesellschaft.

This is a report of our examination project in electronics carried out for Bofors Test Center in Karlskoga. The task was to construct an electronic devise for starting up different kinds of measuring systems in exact time during test sequences. The modules that are used today are old and unreliable. Our goal was to construct a prototype, which later on is supposed to be developed into a useful system..

The purpose of this thesis is to examine how investments are justified in the Swedish data center industry, with a focus on cooling equipment. This is achieved through semi-structured interviews with 20 different interviewees. These interviewees represent different facets of the industry and facilitate an understanding of which factors, such as: investment costs, operating costs, reliability, environmental impact and the influence of external and internal actors, come into play and to which degree they impact the investment decision-making process. The results show that primarily low operating cost in the form of low energy consumption is the driving factor when it comes to the procurement of new equipment. A lower environmental impact is a positive side-effect of lower energy consumption.

Technical products are becoming more and more complex, this means that the drivers, mechanics and service personnel?s need for assistance such as the service literature is increasing. In this degree project the focus is on the technical manuals of Scania?s Workshop Manual. Today, the information in the Workshop Manual consists of collaboration between text and illustrations.

The purpose of this essay is to further the understanding of contemporary management theory by conducting an analogy-study of the source to many of the terms today used in knowledge-intensive companies. The way a football club deals with knowledge work differs from how a conventional company deals with it. However, many of the terms, such as teamwork and coaching, are shared by the two types of organization. By using the analogy-method we hope to create a wider understanding for the shared concepts. We have used a hermeneutic perspective throughout the essay, which first and foremost means that we focus on understanding and explaining social phenomenons.

Syftet med denna uppsats är att genom intervjuer med tre medelålders kvinnor, ta del av deras upplevelser av Adventsmarknaden och friluftsmuséets Lilla Julmarknad i Gamla Linköping. Genom intervjuer och deltagande observation vid marknaderna undersöker jag på vilket sätt informanterna besöker en marknad och hur deras syn på shopping och service styr deras besök. Uppsatsen belyser hur de shoppar när de besöker en marknad, hur de ser på service och hur detta påverkar deras upplevelse. Slutsatsen av denna studie är kortfattat att de besöker marknaden, och shoppar på tre skilda sätt. De definierar och uppskattar service på olika sätt och handlar olika typer av varor.

The aim of this thesis was to study elderly people?s experiences of and approach to their usage of home care services with tax deduction. The aim was also to describe how elderly people reason about their underlying motives of using home care service with tax deduction. The study is based on six qualitative interviews with people between the ages of 65 and 80, living in Nacka, Sweden. This thesis is a collaboration with Stiftelsen Stockholms la?ns A?ldrecentrum/ Stockholm Gerontology Center and part of their follow up study concerning simplified administration for elderly people applying for home care services in Nacka.

Syftet med denna uppsats är att genom intervjuer med tre medelålders kvinnor, ta del av deras upplevelser av Adventsmarknaden och friluftsmuséets Lilla Julmarknad i Gamla Linköping. Genom intervjuer och deltagande observation vid marknaderna undersöker jag på vilket sätt informanterna besöker en marknad och hur deras syn på shopping och service styr deras besök. Uppsatsen belyser hur de shoppar när de besöker en marknad, hur de ser på service och hur detta påverkar deras upplevelse. Slutsatsen av denna studie är kortfattat att de besöker marknaden, och shoppar på tre skilda sätt. De definierar och uppskattar service på olika sätt och handlar olika typer av varor.

 When a couple divorce or when couples move apart a division of property can be done. A married couple's property constitutes of joint property and private property. In a division of property between spouses is only the value of the joint property included, not the value of the private property. In a division of property between couples that live together but not a married their joint property that are bought to be used by them together will be included. It is the value of the joint property that will be shared in the division of property.

Abstract The technology has made it possible for you as a train traveller to be available in other places than stations and on the train. You now have the possibility to communicate by the phone or through the Internet to get information about the train you want to take. Development in mobile technology gives us new possibilities to communication. We want to find out whatever SMS would be a suitable approach to inform passengers about delays. The problem formulation is ?If the technology is available to inform the passengers about delays in an more effective way than today, then why not use it? The ?Kustpilen? that operates in Blekinge and Skåne is the case for our study.