The purpose of our essay is to examine if variation exists in the way that auditors try their independence, this so called analysis-model. We will suggest some factors that influence the way auditors practise the analysis-model. The institutional theory predicts no differencies since the normative pressure could be expected to be severe. But we found that among other things people?s qualifications, personalities and audit firm?s size and age influence the way auditors try their independence.

The purpose of this thesis is to study the difference in value generation and its drivers between leveraged buyouts and listed companies. The primary objective is to observe if differences exist. A secondary objective is to understand the differences and attempt to provide an explanation based on earlier research on Private Equity. A selection of large Swedish LBO-transactions, carried out between 1998 and 2012, are analyzed and their value generation drivers subject to comparison with a weighted index of companies listed on the Nasdaq OMX Stockholm. A clear difference in value creation is observed, both in size and composition.

Our purpose with this research is to highlight that there is a scope for increased value creation in the experience room during concerts, and how value-enhancing strategies can be a competitive advantage for different venues. In our investigation of this we have worded the following research question: How is the perceived customer value affected during a concert in the experience room and its physical environment? With the background in this question we have identified three key concepts that we believe are the influence of the total concert experience which are; sensory experiences, interaction and identity. From these concepts we have drafted a number of propositions to test the reality by our empirical data collection. .

A new material model, for the FE-program ADINA, has been verified against twoexperiments. One unreinforced concrete beam and one reinforced concrete beam.The model, DF-concrete, has the possibility to estimate true concrete. However theresults indicate that in order to be sure that the estimations are true, there ought tobe data from the true concrete to verify against.Two FE-models have simulated the behavior of a ring-shaped part of the nuclearcontainment vessel. The results from the first, frictionless, model agree with similarsimulations and hand calculations for high pressures in the containment vessel. Thesimulations of the nuclear containment vessel show cracking in the concrete after10-11 bars of over pressurization.

In a dynamic and unpredictable reality, either rigid structures or silo architectures areappropriate ways to organize an agile organization. This thesis enlightens these relationsbetween Service Oriented Architecture (SOA) and an organization who acts in a varied andconstantly changing business environment. In other words, this thesis enlightens the question:?How suitable is SOA to organize the enterprise who will meet a constantly changing andheterogenic business environment?.The thesis presents a model where an efficient organization must be agile to be able to actquickly in the business environments with constantly changing desires, needs, expectations,desires etc. According to the same model a Service Oriented Architecture organizes theenterprise elements such as processes, resources, competences, responsibilities, informationsystems etc.

Problems:How would a decision model that takes into account more aspects and dimensions than just the financial aspect look for smaller service compa-nies? What aspects are important to consider in such a decision model?Purpose:The purpose of this master thesis is to develop a decision model based on previous research, to improve decision making in smaller service com-panies ? by considering perspectives that traditional investment calcula-tions ignore.Method:The study was qualitative and was based on both primary and secondary data. As data collection method for the development of the model we used literature search on previous research. The study?s primary data consisted of responses from five smaller service companies.

Through geopolitical theory this thesis explores how conflicts within states can be read and understood according to an analytical model determining one or several possible causes for the conflict.  The model is created by the author and reflects geopolitical theory by giving three possible explanations to an intrastate conflict: culture, economy or territorial construction. The aim of the thesis is testing this model on two selectively chosen case studies ? i.e. two intrastate conflicts ? namely: the upcoming referendum in Scotland and the terror attack at Tiananmen Square in China.

The work with this report has been focused on developing a methodology model for control at purchase. The methodology model covers parts classification, dispatching systems, batch shaping and more. The aim with the methodology model is that it will be used as an aid for a cost effective material planning to increase the value for customer.The work covers also a description of the present situation and the purchase process at Company X. Six parts have been applied, two from each class (A, B and C), in the methodology/model. The parts that have been applied are included in the flow between Company X and their supplier Company Y.Data have been collected trough literature studies, interviews and the company?s business system.

This essay answers the question: How can a manufacturing business fulfill the information demand in the processes; purchasing, production, warehousing, order and delivery?The question has been answered through different kind of studies, such as literature, documents, Internet search, interviews and observations. The essay is written from a hermeneutic point of view and by using qualitative research. The result has been validated by two different manufacturing businesses.A simple information logistic model is the result of a comparison made between theory and empery. The aim of the model is to describe how a manufacturing business can fulfill the information demand by using different methods.

The aim of this report is to analyse the logistics of a medium sized restaurant and give an overall solution for improvements on the restaurant's logistics. The restaurant of interest belongs to Laponia Hotel and is located in Arvidsjaur, Sweden. Investments for over 100.000 Euros are planned for the hotel, which includes a reconstruction of the restaurant. The details on how the restaurant will be reconstructed are not yet known. I therefore chose to analyse the problemin general terms and find a solution that is focused on the logistic system itself rather than its layout.

This master thesis presents a Model for Evaluating and Managing Interruption Risks in connection with Business Continuity Planning (BCP), developed for Swedwood International. The model consists of a template with instructions. The model should be easily understood and useful for establishing a plan for BCP. This is achieved by including the contents and procedure of BCP and the main supplychain risks in the model. The purpose of a BCP plan is to describe how an enterprise will return to business as usual after an interruption, e.g.

This Master?s Thesis work was performed at the Studio Engineer department at Volvo CarsDesign Centre in Gothenburg, Sweden. The assignment has been to create a new idea of an airvent where the news value mainly was focused at functionality but also with great attention onvisual appearance.The work has been totally independent and not been aimed to any specific car model. Theindependency initially made that the visual appearance primary wasn?t limited in any way dueto surrounding components.

The aim of this study is two folded. We wish to investigate if there is a value premium from hedging jet fuel exposure for American and European airlines. We also seek to answer if airlines can affect their probability to default by using Risk Management. During the period 2003 ? 2006 there existed a value premium for airlines that hedged their expected future consumption of jet fuel.

Då mängden information bara ökar, så ökar även behovet att ha åtkomst till informationen lättillgängligt. Detta skapar då ett behov för ett gränssnitt som kan söka bland informationen. I detta arbete har det undersökts om en implementation av Vector Space Model ger mera relevanta resultat jämfört mot en enklare implementation som inte baseras på Vector Space Model. Sökningen utförs i en relationsdatabas med ett inverterat index, databasen fylls med data ifrån internetforumet Stack Overflow. Genom att bygga en sökmotor som returnerade två olika resultatlistor för varje sökning så fick tio användare testa och utvärdera resultatens relevans.

The environmental debate is more intensive than ever before and the demands on companies increase. There are a number of methods to make it easier for the companies to fulfil the demands. Life Cycle Assessment (LCA) end ecodesign are some of the methods that can be used. Syntronic AB has the possibility to reduce the products´ environmental impact in the design phase. Therefore it is important for the company to make it possible to visualize the negative environmental impacts a product can cause in an easy way. It is also important to visualize for there clients if any improvement is possible. The purpose of this thesis is to develop a simplified model.