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.

Idag domineras en stor del av revisionbranchen av fyra stora revisionsbyråer. Det finns forskare som hävdar att revisionsbyråer och då främst de stora byråerna ägnar sig åt prispress av revisionsarvodet, så kallad low-balling, för att locka nya klienter för att sedan ta igen på intäkterna från konsulttjänsterna. En viktig aspekt att undersöka har varit vilka faktorer som påverkar prissättningen av revisionsarvodet då flera studier visar på att ett lågt revisorarvode är av betydelse för klienten. En stor del av den existerande forskningen behandlar amerikanska förhållanden, dock saknas det forskning de svenska förhållanden. Med denna bakgrund väcktes ett intresse att utföra en kvalitativ studie inom den svenska revisionsmarknaden.

The transformed municipality ? Economic and social growth in Örnsköldsvik 1997-2007Author: Kristina HanssonThis thesis focuses on the economic and social growth in the municipality of Örnsköldsvik. It is a single case study and the municipality is studied through economic theories concerning regional growth in the period of 1997-2007. The aim is to analyse whether these theories, such as Åke E. Anderssons and Ulf Strömquists K-society, and other more or less microeconomic assumptions, also are applicable in smaller local contexts.

The work that is the basis of this Master Thesis was performed on Scania´s group of cabdevelopment, and concerns the GPS-system in Scania´s trucks. Today, the GPS-systemconsists of an active antenna mounted on the roof of the truck. The antenna is connectedto the receiver with a coaxial cable.The purpose with this Master Thesis was to develop and evaluate a new GPS-system,where the information is distributed using a LIN-network. Today, each unit requiringGPS-information is equipped with its own antenna and receiver. This solution has beenthe most cost effective to this point.

A vivid democracy requires participation from those who live in it, including children. Unlike adults, children have special laws and regulations to ensure them their democratic rights. Librarians? decision on what to buy makes an impact to someone else, which puts the librarian in a hegemonic position. Therefore, the purpose of this bachelor thesis is to, out of the child librarian?s perspective, view children?s participation at the public library in the matter of purchasing literature.

This report is about how HDR (HighDynamicRange) can be created and used in combination with Tone mapping. This work has been carried out together with Kapsch TrafficCom AB in Jönköping.The objective of this project is to:Evaluate and investigate the effects given to pictures by HDR and tone mapping.Evaluate if the technology may lead to improvements in Kapsch?s systems.To construct a program which is able to handle some form of tone mapping or HDR-algorithm.These questions will be answered in this report:What kind of effects has HDR and tone mapping-algorithms on pictures?Can the HDR-technology give better data in Kapsch?s systems?The research method used in this report is called action research. This means the authors has investigated the technology by reading different documentations and by testing different algorithms to see what kind of result they give. The report describes some of the tests made to see if the technology is appropriate in Kapsch?s system.There is two smaller reports made by the authors which documenting some of the work.The first report describes the work with different settings for a camera to create pictures with HDR-quality.

With a growing population on earth the amount of end-of-life vehicles (ELVs) and other scrap steel increases. The European Directive 2000/53/CE? requires a minimum of 95 % reuse and recovery and 85 % re-use and recycling no later than 1 January 2015, for end-of life vehicles. This imposes a need for more efficient recycling and recovery. Despite this shredder residue (SR) is commonly land filled.This report investigated the magnetic fines residue generated at Stena Metall shredder facility in Halmstad, Sweden.

Syfte: Syftet med studien var att undersöka hur omvårdnaden dokumenteras i datoriserad patientjournal på en medicinavdelning i mellan Sverige, genom en journalgranskning med granskningsinstrumentet Cat-ch-Ing. Frågeställningarna var ?Vilka poäng ger Cat-ch-Ing instrumentet avseende kvantitet samt kvalitet?? och ?Kan omvårdnadsprocessen följas i omvårdnadsjournalen utifrån Cat-ch-Ing instrumentet??Metod: Studien är kvantitativ, deskriptiv och retrospektiv. En journalgranskning gjordes med hjälp av granskningsinstrumentet Cat-ch-Ing. Ett systematiskt urval av 100 journaler gjordes och därefter ett slumpmässigt urval av 30 journaler.

The intention of this essay has been to investigate how the new digital technology has affected the tourism industry and marketing, as well as how travel agents and tour operators adapt to this. We also aimed to get a broader view of how the future might look like when it comes to marketing and virtual service landscapes. We decided to base our research according to these following four questions:? What affect travel agents? way of adoption to the technical development?? What purposes do the travel agents have for building up their virtual service landscape?? How much does the travel agents emphasize on digital marketing?? What can travel agents do to better adapt to the technological development in the future?We have chosen to use a qualitative research for this essay. The reason for choosing a qualitative research was to gain a wider understanding that would represent a big part of the changes of technology development.

"? en utveckling som tillfredsställer dagens behov utan att äventyra kommande generationers möjligheter att tillfredsställa sina behov".Så definieras enligt Brundtlandkommissionen begreppet hållbar utveckling. Det handlar om att företag låter balansera ekonomiska, sociala och miljömässiga frågor i sin verksamhet. Tre ansvarsområden som på senare tid kommit att spela en allt mer betydande roll i såväl företag som samhälle. I Sverige lyder våra statligt ägda bolag under direktiv att redovisa sitt beaktande av ovanstående ansvarsområden i form av en hållbarhetsredovisning vilken dessutom ska kvalitetssäkras av oberoende tredje part.Studien syftar till att beskriva och förklara vilka upplevda fördelar ovanstående direktiv frambringar.

Management research has during the last decades devoted itself to finding new solutions as to how companies in a better and more efficient way can take advantage of the human resources to create added value. This brings up the problem of understanding, making visible and identifying these resources and to be able to influence them. A section of the issue of understanding that has grown stronger lately builds on the role of emotions in transformation of resources. Research into this issue has shown a discrepancy where a common view seldom can be assumed. This leads to the first aim of the essay; to create a theoretical framework for understanding and dealing with the role that emotions play when it comes to creating added value in a company.

Currently many organizations are transitioning from the traditional approach to the agile approach regarding systems development methods. It is evident that research has mainly focused on smaller organizations transitioning, whilst less focus has been given t0 larger organizations. We find this interesting and the purpose of this study is to gain a deeper and broader knowledge concerning the following research question: How is system development work affected by a change from traditional system development methods to Scrum in large global organizations. We also investigate how Scrum can be adapted to complex projects with an internal client. The study is based on a case study, which takes a qualitative approach with semi-structured interviews for information gathering and was conducted on a major Swedish telecom company.

The main purpose of this Master?s thesis is to investigate how the transfer from academic studies into professional life is experienced in retrospect by professional librarians. The aim is also to examine in which context the studies in library- and information science in Sweden has been formed. To attain the purpose of the thesis four main questions is being asked: In which context has LIS-studies from the period 1993-2007 been formed? Which competence does the professional librarian consider to be the most fundamental in professional life? Does the professional librarian experience that the knowledge attained from LIS-studies is sufficient for the actual tasks? Which are the differences between tasks at different types of libraries? The study is performed through a questionnaire survey in which 94 professional librarians express their experiences of their LIS-studies in retrospect.

Gliding and sealing functions in Öhlins shock absorbing systems sets great demands onthe contacting surfaces. In this particular case, the bushings and the sealings on acylinder piston. The surface wanted is a surface with both low frictional forces and smallleakage. This study was done with the goals of investigating and determining existingsurfaces due to the frictional force and leakage. How can we in an easy mannerdescribe these?A number of ten front forks were part of a main study.

Sammanfattning - "Förväntningsgapet -  en jämförelse mellan revisorers upplevelser på förväntningsgapets påverkan på revisorns oberoende och rykte?Datum: 29 maj, 2013Nivå: Kandidatuppsats i företagsekonomi FÖA300, 15 HPInstitution: Akademin för ekonomi, samhälle och teknik, EST, Mälardalens högskolaFörfattare:  Oscar Johannesson, 12 augusti 1991    Maria Pettersson, 17 juli 1990Titel: Förväntningsgapet ? en jämförelse mellan revisorers upplevelser av förväntningsgapets påverkan på revisorns oberoende och rykteHandledare: Angelina SundströmExaminator: Cecilia ErixonNyckelord: Förväntningsgap, revisor, oberoende, rykteFrågeställning: Hur upplever godkända och auktoriserade revisorer att förväntningsgapet påverkar revisorns oberoende och revisionsprofessionens rykte?Syfte: Syftet med uppsatsen är att beskriva hur revisorer upplever förväntningsgapet mellan revisor och klient samt hur förväntningsgapet påverkar revisorns oberoende och rykte.Metod: Studien var av kvalitativ karaktär och baserades på sex kvalitativa intervjuer med godkända och auktoriserade revisorer verksamma i Eskilstuna och Västerås. Den insamlade litteraturstudien bestod till största del av vetenskapliga artiklar hämtade i databasen Discovery. Empiriinsamlingen jämfördes med litteraturen i referensramen för att undersöka de intervjuade revisorernas erfarenheter gentemot tidigare forskning.Slutsats: Studien visade att syftet med revision är att kvalitetssäkra och ge trovärdighet åt de finansiella rapporter som samhället förses med. Vidare indikerade studien att revisorn får ett överdrivet ansvar när klienterna ställer orimliga krav på vad revisorn skall, kan och får utföra.