The aim of this paper is to examine the capacity for ethical reasoning of Swedish certi-fied auditors in the five largest accounting firms in Stockholm, and also how ethics courses affect the auditors' ability to ethically statement. To calculate the auditors ability to ethical statement, questionnaire has been used. The questionnaire is based on a psychological instrument, the so-called Defining Issues Test. At the beginning of the questionnaire some questions are asked about the ethics courses. From the questionnaire a calculation was made of an average index called p-score (Principled score).

Accounting is a well discussed topic, and an important tool that allows stakeholders and others to interact with the companies. To gain credible reports, the companies require maintenance, activities and monitoring. Wholesalers account for approximately 20% of Sweden's net and is increasing at a steady pace. Few studies on wholesalers are acquired and the internal control has shown to be important for the preparation of the financial statements.Therefore the study will be focusing on the smaller wholesaler?s internal control, all the way to the financial statements.

The aim of this thesis is to illustrate the principal problem of the study of national self-images and by questioning the congruent existence of one in the case of Sweden. Through the use of qualitative method and semi-structured interviews the ambition of the study is to compare and to understand the national self-images portrayed in a major Swedish town, Stockholm and to that of a smaller town on the countryside, Sjöbo. A social constructionist approach in co-operation with key temporal and spasial dimensions are used to penetrate the interviews at hand. The main conclusions drawn from this study highlights the difficulties in addressing the concept of a congruent national self-image. Several major discrepancies appear in the analysed material, mainly in the past and the external dimensions, both from a regional approach, but also very much within the local entities themselves..

This report is about the shear force design of reinforced concrete according to Europe?s common dimension rules, Eurocode. The purpose is to describe the calculation procedure and the background to the formulas and expressions that occurs. Furthermore results from different calculation methods (hand calculations and computer calculations) will be compared to see how they differ.The goal with this is to go through the parts of Eurocode dealing with shear force and that this will lead to a clear review of these. You should also be able to see how results and the calculation procedure differ between different calculation methods.

This thesis work has been performed at the Division of Assembly Technology at Linköping University for a period of ten weeks. The work is part of the project ProFlexA, which is a research project in collaboration between Linköping University, Lund University, and industrial partners such as Combi Wear Parts and Smålands Stålgjuteri AB.The casting process creates random incurred burrs and defects, which must be removed during a cleaning process to make sure that the cast can be sold. Automation has long been sought for the cleaning of castings due to, among other things, poor working conditions for staff, but this has proved difficult to implement with today's technology. Automation has for some time been available for more capital strong companies with large annual volumes, but for smaller companies with small-and medium-sized volumes, automation has not been an option.The goal of ProFlexA is to develop an automated cleaning cell aimed at small-and medium-sized volumes.The goal of the thesis is to do a pre study at ProFlexA?s partners on cleaning of castings, and develop concepts for automated cleaning of castings.By recording the process and cycle times, the cleaning of castings has been documented as it works today, and on this basis, information and statistics has been compiled.

The aim of the study was to through empirical studies interpret the relation between three partially investigated house foundations, on an abandoned farm in Langhammars on northern Fårö. This relation focused upon two main questions; the time of use and the spatial distribution of the archaeological finds.Trough comparative analysis two of these houses can establish to have been contemporary, the third one is too roughly examined. A discussion about the hypothec idea of two or three contemporary farms was made with a negative result.In house 1 smaller processing of tools of flint has taken place near the fireplace in the larger room. A concentration of pottery was also visible near the fireplace, likely to be connected to cooking and eating. The smallest room in the northeast part of the house could have functioned as a storeroom and/or held workshop activities.The archaeological finds and the distribution of it, strongly indicates that house 1 mostlikely consisted of a dwelling house and house 2 functioned as a workshop; linked to activities with handicrafts.

This thesis describes how large Swedish companies finance their debt and identifies some factors that affect their decisions. The study is based on 10 well-known companies of which 9 are listed on Nasdaq OMX Nordic. The results show that the companies display several similarities concerning their debt structure and the factors which their choices are based upon. All companies in this study primarily use corporate bonds for their long-term borrowing, commercial papers for the short-term borrowing, and bank-facilities as back-up. There is a tendency that smaller companies in larger extent use bank-loans for long-term borrowing due to larger emissions costs when using market financing.

The emphasize of this study is to evaluate security issues for home users having a personal computer connected to the Internet. It focus on the usage of advantages and disadvantages when using a firewall while connected to the Internet. The hypothesis is that it gives a better protection to install and use a firewall compared not to do so, due to security flaws in the operating system. The prediction was tested on a home user's personal computer. The testwork was divided into two major tests, each of them performed with, respectively without, a firewall. These major tests were divided into five smaller semi­ tests. The first semi­test without a firewall suffered from a virus or worm attack resulting in loss of data and log files.

Title: Information storage - A growing problem? Authors: Göran Svanhall Pär Truedsson Erik Ponnert Tutor: Bengt Carlsson Problem: Every day companies, regardless of size, produces new information that needs to be stored. In the information society of today, the characteristics of the information changes both in size and complexity. This results in higher demands on which storage solution that suits the company and their field of business. New and more innovating storage solutions enters the market, but are they necessary to smaller companies of development active in the IT society? Questions to Answer: Is data storage a growing problem for companies of development active in the IT society? How do traditional storage solutions manage the information growth of today? How urgent is the need of a new storage solution? Which features are prioritized in the future storage solution? Method: By performing a quantitative survey we delivered an inquiry to several companies, which answers will help us answering our above mentioned questions.

The emphasize of this study is to evaluate security issues for home users having a personal computer connected to the Internet. It focus on the usage of advantages and disadvantages when using a firewall while connected to the Internet. The hypothesis is that it gives a better protection to install and use a firewall compared not to do so, due to security flaws in the operating system. The prediction was tested on a home user's personal computer. The testwork was divided into two major tests, each of them performed with, respectively without, a firewall.

During the last decade the conditions for the music industry have been changed significantly. With the dropping sales of physical phonograms and the increasing illegal file sharing, the record labels have been forced to adapt and thus seek alternative sources of income next to the traditional sales of phonograms. Our purpose was to investigate how smaller Swedish record labels adapt themselves to the changing environment within the music industry and which new alternative sources of income they can use to finance their music production. To do this we used a deductive approach where we started by researching theories we thought were relevant to the subject, which we then used to get valuable information out of our informants.From our empirical investigations it appears that the independent record labels are rather positive about the future and that they will be able to survive, even though they will have to change their ways of working to a large extent. Our results show that the record labels as we know then will disappear.

For the last 50 years the amount of available consumer goods has exploded in number, due to improvements in production and technology. The problem is that the overall sales of many categories are stagnant and retailers are unwilling to grant the categories more shelf space. Therefore many categories are crowded with products and hard for consumers to navigate in. The purpose of this paper is to examine the effects of an assortment reduction on several variables relating to assortment perceptions, customer satisfaction and store choice. The study was carried out as an experiment with 127 participants.

The purpose of this degree project is to study if there is a intentional work with technology in the elementary school, preschool to fifth grade, in a municipality. The work will also study what conditions there are in the schools in order to work with technology. 95 questionnaires were distributed to the responsible teachers in all primary schools in the municipality, from preschool to fifth grade. The results of the survey show that more than half of the respondents do not consider themselves to work with technology in the school. The conditions, in order to work with the school subject technology in the municipality, are primarily external such as: material, facilities and the ability to divide students into smaller groups.

This is a final thesis in landscape planning, at the Swedish University of Agricultural Sciences (SLU). The study examines the current phenomenon of amenity migration and the international discourse applicability of the a "Countryside dream" in a small neighborhood in Käglinge, part of the transit-oriented community Oxie just outside of Malmö in the southern part of Sweden. The critical starting point of the study is the how many planners idealize the dense city with its positive proximity qualities. However, since the late 1900s, many people have instead started to idealize living in more rural or naturally appealing landscapes, often just outside a bigger city, with good transit possibilities (both by car and bus as well as by train). The phenomenon of amenity migration ? the migration to a new, more appealing everyday environment considered to have more amenities, is very relevant today since many smaller communities are becoming more transit-oriented, allowing the inmigrants to work in some bigger, dense town while living in a small-scale, less dense semi-rural community. More dense transit-oriented communities are however also an ideal to planners in Sweden, but to what extent can Käglinge in Oxie ? a neither rural nor urban community - fulfill a possible countryside dream, and what role does the train station have in the in-migrants everyday life? The study has a theoretical starting point in literature regarding amenity migration, countryside ideals, representations of the countryside and the possible migrants themselves, giving a broad perspective on these related issues. The case study of Käglinge in Oxie is then presented, including interviews with Käglinges in-migrants.

The purpose of this paper is to find out if there are any simple solutions to attract an increased use of public transportation in a smaller town in Sweden. Simple solutions are measures that can be taken within the current budget, and which do not require large investments and extensive political decisions. In order to search for possible solutions I needed to find out which factors and attitudes that determine why people choose public transportation and peoples? traveling habit. I have made a survey study of satisfaction and attitudes among the consumers of a public transportation company in Växjö; Länstrafken Kronoberg.