In today's society there is tougher climate both financially and time wise. Accountants working under tight deadlines leading to the compromise between quality and quantity in the audit process and them therefor are being guilty of so-called reduced audit quality, RAQ. Reduced audit quality involves intentional actions designed to somehow reduce the evidence contained in the audit. We examine in this study the impact of time budget pressure (TBP), underreporting of time (URT), ethical organizational culture and charismatic leadership has on the frequency of RAQ.Previous research has already shown that there are clear links between TBP and RAQ, between URT and RAQ and between ethical culture in organizations and audit quality available. Five hypotheses were designed to the study.

The aim of this two years master thesis in Library and Information Science is to examine how librarians and library managers in the three Stockholm suburbs of Alby, Fisksätra and Rinkeby think and reason about the role of public libraries in the integration process. The aim is also to examine whether their perception differ from that of local politicians at the municipal level. The theoretical framework is Marianne Andersson and Dorte Skot-Hanses model for analysis of the local library profile, and Jose Alberto Diaz theory on the integration process. The method used is qualitative interviews. The interviews were recorded and the content was analyzed using qualitative content analysis. The results of this study show that the library services in the three suburbs, rather than being stipulated by the legal demand for special services towards immigrants, are based on the needs of the local population.

The aim of this study was to examine how some Swedish school counsellor?s describe their school social work and how they look at its content. Further more the aim is to look at what restraining and promoting factors the school counsellor?s experience in their working situation. The approach of the study is qualitative and interviews have been made with five school counsellors.

The purpose of this thesis project was to study how different companies are working with LastTime Buy and through that study propose improved ways of working with this for Scania CVAB. The project aimed at studying the work processes from three different perspectives:decision models, quality aspects and liability aspects between companies.To study this, qualitative interviews with one or several representatives from differentcompanies that are affected by or involved in Last Time Buy were used. Representatives wereselected partly from Original Equipment Manufacturers, suppliers, component manufacturersand companies offering third part solutions for Last Time Buy. The companies also reflecteddifferent industries. The interviews aimed to create an understanding for the methods used atthe different companies but also the ways of thinking and the knowledge behind the choice ofthese working methods.The analysis shows that the Original Equipment Manufacturers used very similar decisionmodels for Last Time Buy, but that external factors or the company strategy made them reachdifferent results.

The Volvo Trucks plant in Umeå is a highy complex manufacturing facility where the same production line handles a variety of different models. This require flexible and agile processes with high quality standards. This thesis studies the flow of material through a production line and how Volvo can use their existing manufacturing monitoring system to optimize the flow of materials.The goal with the thesis is to identify eventual problems with the flow of materials and to deliver a few proposals on how the production line can improve its productivity. The theory of LEAN, Just-In-Time and Supply Chain Management serves as the scientific reference to this project. By analyzing the flow of material, performing interviews and observing the processes a few problems are identified.

The design of buildings is today considered to be crucial for obtaining sustainable development. Research concerning sustainable building is considered to be a Swedish area of strength and development projects as Hammarby Sjöstad and Bo01 are often pointed out as Swedish prime examples of sustainable building. Some still argue though, that that these projects should not be presented as sustainable, due to its incompetence to meet their objectives. This contradiction has attracted my curiosity. By doing this study I hope to gain understanding about the difficulties Bo01 and Hammarby Sjöstad are surrounded with and its significance for sustainable development.

The residential yard at Kvarteret Landsfiskalen 1, in the area Herrgården in Rosengård, Malmö was built in 1971 and has since then been reconstructed twice, in 1984 and 2008. The yard is found in an area which was built during the years 1965 ? 1974, a period in which the swedish goverment approved a decision to build one million homes, and much of the events in this particular yard is also typical for the process in many other areas built during the same period.At the original construction the design of the yard was entirely incused by the pressure in time and finance, one was under at that time, in order to over- come the housing shortage. The design it has nevertheless been given, reflects the esthetic ideals of that time well.The building of the area was barely finished when the swedish authori- ties started handing out grants in order to support the rearmament of the outdoor environment in the areas built during the so called ?million program?.

The purpose of this essay is to describe the organization of the Swedish Animal WelfareAgency during the time it was in operation. The Swedish Animal Welfare Agency was established in 2005 by the government who saw it as necessary in order to strengthen the protection of cruelty to animals in Sweden. However, the agency was shut down already in2007 and its responsibilities as an agency was moved back to the government and the department of agriculture. During its time in operation, the Swedish Animal Welfare Agency, received much criticism, among other things because of its interpretations of the law which were seen as too focused on details and thus ?bureaucratic?.

This is a report for our thesis that was conducted as a conclusion of our bachelor degree in Business engineering at the Royal Institute of Technology (KTH). The work is done in cooperation with the firm Navigate Consulting Business Solutions AB.They have their leading expertise in Oracle E-Business Suite and has previously chosen to implement Oracle EBS R12. The modules that are planned to be implemented are general ledger (GL), accounts payable (AP), accounts receivable (AR), project module (PA), purchases, and CRM. For a consulting company like Navigate, it is particularly important to have a simple and effective time reporting process. We were therefore asked to provide new tabs with a decision-making process to determine if Oracle Time & Labor (OTL) is a useful time tracking system for their business.In order to achieve the company´s aim and objective we decided to follow a development method with five different phases.

Sectra Mameas is a medical technology company in an expansive phase that is planning to increase its volume capacity with 50 % in the beginning of 2009. This to be able to deliver the increased number of systems that the customers request. To be able to produce more units the takt time of the assembly line needs to be shortened. This could only be done by identifying and solving recurring problems. To be able to find the problems, create a common knowledge of which these are and eliminate them the production department of Sectra Mamea needs to visualize certainKey Performance Indicators (KPI) in the organization.

The last years? financial situation has contributed to an increased willingness from the banks to handle risks. The most important risk to cope with is a risk that is related to a customer?s ability to repay loans. Forecasts indicate that in the future, Swedish farmers will be facing profitability challenges, which points to a need to reconsider the banks procedures considering risk management in credit granting for agricultural businesses.Today?s risk management will be given two complements in this study.

A large problem in our society is the diseases that inactivity brings to the population. The lifestyle you have in adolescence is often the same that you have in adulthood. Because of this, prevention should start in youth. The aim of this study was to investigate the experience that youths have of physical education and it?s influence in their spare-time activities.

This essay tries to investigate the possibility to reconstruct the concept of mimesis in Martin Heidegger?s hermeneutical phenomenology in Sein und Zeit. Paul Ricoeur?s interpretation of the concept of mimesis in Aristotle?s Poetics, develops a new temporal understanding of the mimetic activity, which Ricoeur in his work Time and Narrative, claims to have the possibility to overcome the aporias in the phenomenology of time. With this criticism as the background context for the present study, seeks this essay to pick up Ricoeur?s new conception of mimesis, and use that in a comparative philosophical reflection on the basic concepts in Heidegger?s Sein und Zeit.

Essay in political science, C-level by Mikael GranathAutumn semester 2012, Tutor: Freddy Kjellström- Ideological convergence in Swedish party politics?- An analysis of ideologies of the Swedish Social Democratic party and the Swedish Moderateparty and their healthcare and health service policies between the years of 2002 and 2010.The main purpose of this study is to examine the truthfulness in the common perception thatthe Swedish moderate party and the Swedish social democratic party are increasingly sharingthe same political views - particularly between the years of 2002 and 2010. The main researchquestion is:?Did the Swedish Moderate party and the Swedish Social Democratic partyideologically position themselves closer in the year of 2002 than they did in 2010within the health care policy area?The research design chosen for this study can be labelled as a comparative case study wherethe two political parties party programs and election manifestos that were current in the yearof 2002 and 2010 are studied. This is done to give a better view of ideological change.

Tomo Hugglink (TOMO Skog) is an innovation for harvest and transport of biofuels. The system consists of a truck, a chipping unit and crane mounted on a link and a wood chip trailer. The system works in such a way that the chipping unit is disconnected and placed on the site and wood chips are loaded directly into the wood chip trailer.The aim of this study was:- To examine the performance of the TOMO Hugglink system under different conditions such as the size, placement and quality of the pile.- To calculate the cost per raw ton for two vehicle combinations at different transport distances and to examine the effect of a reduction in set-up time and an increase in load weight.- To identify possible improvements with the TOMO Hugglink system.A time study was conducted within the thesis work to make it possible to determine production and time consumption. In the subsequent economic analysis the cost per tone at different transport distances was calculated for two different lorry concepts. Furthermore the effect of a reduction in set-up time and an increase in load weight was calculated.Under current conditions the utilization of the chipper is low and only 29 % of the total system time is occupied by chipping.