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.

In 2010 mandatory audit was revoked for small and medium sized companies in Sweden. At the same time the authorization for accounting consultants was established with the aim of raising the knowledge and status of the profession. Even though The Swedish Companies Registration Office has discovered more errors in the accounting after the mandatory audit was eliminated, it especially concerns those companies who does not have neither an auditor or an accounting consultant. One of the reasons often mentioned to be audited is the auditors role when it comes to lending decisions. Our empirical studie show that the auditors most important function, being unbiased, is not what is of greatest importance for the credit institutions.Instead it was professional skills, and for small and medium enterprises (SME) it was consulting they requested the most.

It can be difficult for young people to find their first job; a solution to this problem may bethrough temporary work at a staffing agency to gain their first experience. As temporary workers,individuals are often forced to frequently change their jobs, which require that the company'sprocesses for introduction are able to transfer the needed knowledge and the temporal employee´s capacity to quickly learn a new role. Knowledge management and knowledge transfer areimportant aspects to most organizations, but how are these aspects used when introducing temporarystaffing personnel to new work? The purpose of the study is to identify the process oftemporary staffing to identify possible suggestions for improvement based on principles ofknowledge transfer. The research question "How can the transfer of knowledge be developed forthe introduction of new staffing personnel?" is divided into sub questions;? ?How is the processto hire temporary staff performed??, ?What problems can occur in the process of introduction ofnew temporal staff?? and ?How can ICT be used to support the introduction of temporal staff??.The theoretical framework is based around theories of the context in which the knowledge transferred,what type of knowledge is to be transferred, the channels that are possible to use to transferknowledge through, employees function as channels to transfer knowledge with a special emphasison the role of the mentor, and the transferee's own motivation and the capacity to receivethe knowledge that is being transferred.To understand the process of hiring temporal staff, a survey was performed using open-ended interviewswith consultants at employment agencies, and with the support of the frameworkDELTA Meta Architecture.

Human Resource Management (HRM) consultants are becoming more common. Simultaneously there is a lack of HRM in small and medium enterprises (SME?s). SME?s states neither to afford, nor have the time to perform HRM in their business.This thesis is a Working Scholarly essay based on qualitative method, based on ten semi- structured interviews.

A large number of system development projects are allowed to proceed for too long, and leads to undesirable project outcomes. Research shows that more than half of the authorities involved reported that at least one of their projects have exceeded their budget, and that a third of all the projects had exceeded the budget. This problem led to the following research question: ?Which factors can explain projects continued escalation within public authorities?? To answer the question, a qualitative case study of the Swedish police?s implementation of PUST, a sort of case management system was conducted. The project received considerable media attention and a large amount of criticism was directed towards the project, partly because the project exceeded the timeframe and budget set at the start.

The mobile revolution is here to stay, and today most people have (at least) one cell phone at home. Some even a PDA (Personal Digital Assistant)as a complement for the simpler tasks at the office, e.g sending e-mail, word processing, browsing the Internet etc. Many business have also given the employees the opportunity to do some of the business tasks inbetweeen customer visits with the help from a cell phone or PDA.Despite all this, the so called Internet connected mobile revolution is often mentioned as a big failure. Maybe because the people in general tended not to use the new technology as much as the companies predicted. This could be because they still haven't learned how it works, or just don't seem to have the need for services provided.After a couple of failures in the development process, almost every cell phone has support for mobile Internet today.

This paper presents the results of a workplace study of two smaller companies in the design industry. The core issue has been to investigate the companies use of technical tools and to what extent social praxis influence the daily work. The methods used are based on a qualitative analysis of interviews and observations. Various kind of work procedures, such as verbal and computerized, have been identified, but the most important occurrence was how spontaneous conversations between employees required certain flexibility, since the actors repeatedly were required to change focus and quickly perceive different information. For that reason, a thesis has been defined regarding how the use of spontaneous communication put an indirect need of a flexible working environment and also how this lead to more significant participation and exchange of information, as well as more awareness at the companies..

Umeå University currently uses two Course Management System, Moodle and Sakai (Cambro). Both Moodle and Sakai are based on open source code and are today the two more popular choices among Swedish Universities. They both have different strengths and weaknesses both from a technical perspective and a user perspective. This can create problems for a course responsible/teacher when it comes to planning the course structure at a distance course but also when planning the course structure on a campus course that uses a Course Management System. With this as my starting point my formulations of questions become:How do the Course Management Systems that Umeå University uses differs, both from a technical perspective and user perspective?What possibilities is there in the Course Management Systems to use a different Course Structure?Is there a noticeable difference on the view of Course Management System of teachers and students at different departments?The purpose with my essay is to create a basis that course responsible/teacher can use to plan the course structure.

Legionella can be prevented, the question is how. This report is a degree in construction engineering education at Chalmers University in Gothenburg. A comprehensive written publication for Legionella-safe plumbing installations is not available and therefore requested. The purpose of this report is to present preventative measures against Legionella bacteria growth in tap water and in other systems where Legionella bacteria are a potential problem. Technical solutions are presented including how different systems function and what their advantages and disadvantages are.

ABSTRACTThe discussions about energy use have increased year by year everywhere in the society, and so also in the healthcare sector. But what is actually energy use in a hospital facility, and what affects it?The typical way today to express the energy use is in kWh/m2. The problem with a key performance indicator that is expressed as energy use in relation to a specific area is that it does not take into account the activity in the building. Even though the activity to a very high extent affects the energy use.

Abstrakt -  As energy prices rise, energy-saving in buildings is becoming increasingly important. By applying different construction and installation technologies, to new buildings the energy consumption can be reduced effectively, compared to similar existing buildings. These technical measures are often an investment in the long term and will reduce energy costs significantly. The purpose of this report is to show how to reduce energy consumption in a small house. It is presented in this report that both building's technical saving arrangements (the sealing of a building) and an installation technical arrangement (changing from the F-system to the FTX-system) would reduce energy consumption in newly built detached houses, if compared with a similar existing house but without these technical measures. The report presents also detailed calculations showing how much energy an existing 2-storey house, built in the year 2007 in Eskilstuna, consumes and how much energy would be saved if these corrective measures were applied to a new building. It is also reported how much money would be saved each year over a 10 year period if the measures were applied. The results show that both solutions are a good investment in the reduction of energy consumption and hence the cost involved. Keywords: energy, heat energy, infiltration, FTX-system, free temperature effectively. .

AbstractThe purpose of this study was to investigate the consultants' approach to the intrinsic and extrinsic motivation in temporary work agencies. We examined the motivation of three temporary work agencies to see if there are any differences in how they motivate their consultants. The intrinsic motivation comes from the own spontaneous interest while the extrinsic is related to the surrounding circumstances.We created a survey with 42 questions for the consultants, concerning motivation in order to understand their attitudes to the phenomenon of motivation.The following issues are addressed in our study:- What are consultant?s experiences of motivation in the temporary work agencies and are there any background factors that may impact?- Are there any differences in how consultants in the three different temporary work agencies are experiencing motivation?As analytical tools, we used concepts and theories of the intrinsic and extrinsic motivation based on Self-Determination theory.The results of this study showed no distinct differences between the intrinsic and extrinsic motivation of all consultants, but in general the intrinsic motivation was experienced slightly higher rated. The consultants appeared to be aware of what was expected of them and communication was valued fairly well.

This thesis work has been carried out at the consultant company Pöyry Sweden AB in Norrköping, whom performs the task for E.ON heating Sweden AB, Händelöverket in Norrköping. The report shows methods to manufacture slurry consisting of fly ash and water. The slurry shall be pumped into several former oil storage rock shelters that E.ON has put into operation for the specific purpose. The ash mixture also develops hydrogen gas in contact with water.The work has aimed to produce different suggestions of methods and equipment that can be used for the objective. Mixing method and security issues were in centre while working with the suggestions.

Information technology (IT) penetrates more and more areas in the community. The Commission for Information Technology is of the opinion that the use ought to be widespread but states that this is not yet a reality. Differences exist between groups, e.g. between women and men. The purpose of this Master's thesis is to examine how female university students enrolled in two different programmes experience and use IT and to compare this with society's picture of the relationship between IT and women.

This bachelor thesis examines the activities and values associated with automation and technical development at four Swedish research libraries. It does so by applying textual analysis to annual reports and job advertisements from the respective libraries. The study also questions whether some assumptions of automation have changed or remain over time, and includes a short historical discussion in relation to the contemporary analysis. As an added perspective it introduces the methods and philosophies of French sociologist Bruno Latour. The author reflects on the merits of Latour in research of library automation.