Background: Sweden?s membership in the EU affected the Swedish accounting regulation. Three EU-directives was implemented in the Swedish accounting regulation. This also meant that the concept "true and fair view" was introduced in the new "Årsredovisningslagen". The concept is not clearly defined and therefore the interpretation may differ amongst accountants.

In this thesis a prototype board for data aqcusition is designed and manufactured. The board is compliant with Compact PCI Express and it can sample an analog signal with two time interleaved ADC:s. Furthermore, the board is also equiped with one FPGA for the possibility of signal processing. The thesis also include a study for investigation what is needed for a total solution for data aqcusition, represention and managing the sampled data with LabView..

During the middle of the 18th century the development of Toyota Production System, TPS, started in order to streamline the processes. TPS was based on the principles of assembly line production but unlike previous performers Toyota let the manufacturing be constantly affected by demand. At the end of the 18th century TPS was described by Womack and Jones in the book "The machine that changed the world - the story of lean producion" where TPS got the name lean. The principles behind lean is to maximize customer value and eliminate waste which means making products and services more valuable to the customer. 1Lean was for a long time a philosophy and an approach limited to industries and production based companies.

In order to survive constant economic, environmental and political challenges, it has appeared to become increasingly important for a firm to recognize the significance of corporate governance. In this thesis, the structure of the board at Smartner Ltd will be outlined and the relationship between the board members and the CEO will be clarified. In addition, the aim is to analyze the corporate governance system at Smartner Ltd to be able to outline and clarify the distinct relationship between the CEO and board of directors..

The composition of the board of directors and Corporate Social Responsibility (CSR) are two widely researched subject and discussed by the media. This study aims to examine the impact of the board of directors' composition on CSR performance among the largest companies listed on Nasdaq OMX stock exchange 2008 in Stockholm, Sweden. A linear regression analysis is applied to investigate the relationship and evidence is found that board attributes have an effect on CSR performance. Among these; the size of the board, outside directors and employee representatives all have a positive impact on environmental performance. Furthermore; female, outside directors and employee representatives have a positive impact on social performance.

ABSTRACT. Introduction: In the Swedish government?s public health policy the municipalities are emphasized as one of the most important actors. Based on their broad range of operations the municipalities have good opportunities to influence the health situation of its citizens. Aim: The purpose of this study is to investigate how the local public health coordinators in Region Västra Götaland are working and what barriers they experience in their work.

Auditing has long existed and it was in 1899 that the first Swedish organization for accountants SRS, Swedish Audit Society, was created and in 1923 that FAR, Association of Chartered Accountants, was formed. It was after the Kreuger crash in the 1930s that authorized auditors had their breakthrough. After the crash the accounting profession has endured fierce criticism when the audit was flawed and it was during this period that authorized auditors became more widespread, the concept was developed independently and the importance of auditor independence became evident.We have in our paper therefore chosen to focus on auditor independence and to make that it requires the independence to relate to something. Therefore we have chosen to focus on the interaction between the auditor and the client. To explain what independence means we have used the analysis model, the expectation gap and communication, and explain what the audit entails and what tasks the auditor has.

The National Property Board (SFV) has been appointed by the Swedish government to administer all property of cultural value owned by the Swedes collectively. The commission includes maintaining the soul and character of each individual building, to adapt these buildings to present needs and requirements, and furthermore making them available to the public. The return on equity demanded by the government is based on the CAPM used within the real estate industry. The theoretical assumption that organizations are either function-driven or pay-driven will serve as a starting point, after which SFV will be defined as a function-driven organization with a pay-formed management control system. This paper aims to examine how applying a pay-formed management control system will affect a function-driven organization.

Auditor independence is a subject that has been discussed frequently over the past decade. The meaning of auditor independence is complex and contains both independence of mind and independence in appearance. The environment must perceive the auditor as independent if the audited information is to have any value for the users of the audited statements. The aim of this Master?s thesis is to examine how auditors can manifest their independence.

Aim: To investigate the observed issues about the economy units? importation in the municipal of Bollnäs, Sweden, and study the internal communication according to this matter. Method: This paper is written as a process where the information flow has been decided by the information held in the interviews. The interviews have dealt with the economy units issues and the communication linked to it, within the oganization. The persons that have been interviewed are Olle Nilsson Sträng -principal of the municipal executive board, Leopold Stoltz - head of the municipal, Jan Lahenkorva? principal of the youth and child care board Maj ?Britt Karlsson? head of the youth and child care management and Eva Eklunddirector of junior school.

The aim of this Master thesis is to delineate the ideology behind the public library politics in Gothenburg, during 1945-50. The study is an archive survey. To be able to account for the public library politics in Gothenburg during the period, the author has studied documents in the archive of the public library board in Gothenburg. The description of the politics is the source for the research papers analysis. The thesis principal issue, is on what ideological basis the public library politics has been formulated in Gothenburg, during the period of interest? The concept of ideology is defined as a coherent system of norms and values.

The public service within health and care has changed remarkably during the last 30 years. It has been inspired by management ideas from profit-making businesses. Those thoughts are an umbrella term called Nex public management. In what way has New public management influenced the public service in Sweden? Important concepts in the change of public service are quality, effektivity and goals.

Feedback is a tool that can be used to give students the confirmation of their accomplishments , helping them to increase understanding of the results of a performance and to alert students if change is required for future performance. Other studies and reports regarding clinical practice in education has shown that students feel that feedback has good impact on learning and positive effects such as enhanced self-confidence. Onboard training forms a major part of the education at the four-year nautical science education in Kalmar, in four years, one year is spent on board ships. Therefore, the purpose of this study was to find out how students at the four-year nautical science program in Kalmar felt that they receive feedback after completing on board training and how they wish that such feedback would be given. Six students were interviewed, three from grade one and three from grade three.

This thesis for the Master of Science degree was performed at Solectron Corporation in Norrköping. The background for the thesis was a need to develop and build two test fixtures to automatize testing and adjusting of transmitter modules (TX-fixture) and receiver modules (RX-fixture) which are head devices in DWDM-systems. The basic elements for the test fixtures are: Test board, switch board and DC/DC board. The main function of the test board is to handle communication between the transmitter and receiver modules and supply voltage to these modules. The test board was insufficient and modified with a microprocessor to handle the communication between the PC and the receiver module.

Background and problem:Theory and literature in the field of board recruitment are limited. The theory and literature that existed focused primarily on the recruitment of senior management and CEO. It was identified that no one had examined the factors that influence the recruitment of board members. The underlying factors might cause the board recruitment is not done from a purely efficiency perspective and therefore it is of interest to be examined.Purpose:The purpose of this thesis is to examine and give an insight into the underlying factors affecting the choice of new directors in large Swedish companies.Method:The thesis has had a deductive approach and been based on existing theory and literature to explain the factors that affect board recruitment. The study was quantitative and the sample consisted of all the major Swedish listed companies.Results and conclusions:The survey indicated that board members ethnicity and number of other board assignments were factors that influenced the board recruitment.