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.

In recent years, Lean has been implemented in a variety of companies with focus areas that differ from the conditions that characterizes manufacturing. This transfer has contributed to fairly superficial results because companies almost exclusively focus on Toyotas methodology and not on the goal of Lean. The effort of transforming Lean from manufacturing to any organization requires a definition on a general level and a view of Lean as a system. One of the core principles of Lean and the foundation of continuous improvements is standardized work. In product development there is a negative view on standardized work, where the engineers state that the principle is not applicable for knowledge processes that include non-repetitive and creative work.In the framework of this master thesis literature has been studied to find support that standardized work is applicable for product development and areas that include knowledge processes.

Organisationens mål är att de gäster som kommer till hotell/konferensanläggningen skall bli behandlade som kungar. Affärsidén i organisationens lyder: "Ursäkta ers majestät! Hos oss är alla gäster kungar". För att få gästerna att känna sig som kungar krävs samarbete, intresse av arbetsplatsen, kvalitetstänk, kommunikation och förståelse mellan personalen.Studien är en fallstudie i förbättringsarbete och skall ge organisationen verktyg att använda i förbättringsarbetet. Syftet med studien är att identifiera förbättringsområden inom en organisations verksamhet som ska prioriteras. Ett förbättringsområde ska vidareutvecklas som ett projekt.

This thesis describes the universalization, improvement and further development of acompact crane support frame for flatbed trucks. The work has been conducted at Eloch Fordonsteknik AB (henceforth EFAB) in Uppsala.The aim of the work has been to shorten the assembly time of the product. By doingso, the product can be kept on shelf, which in turn results in shorter lead time. Thishas been done by universalizing the support frame to be compatible with most of thechassis EFAB works with. Additionally, the entire construction has been made lighter,which will make it a more attractive choice for customers.A pre-study was conducted and information was gathered internally, as well asexternally, in order to ascertain that no limitation or possibility was overlookedduring the course of the project.One such limitation has been the geometry of the truck bed that the support frameshall be compatible with.

This work covers a broad analysis of the risks that could impact the achievement of electrical safety of electrical installations. The work includes both electrical equipment such as the installation of electrical equipment.The report illustrates the main technical characteristics of electrical connections greater than 10 mm2 and provides an introduction to the crimping systems for copper and aluminum conductors. In addition to that analyzes the factors that are important to assure the quality of an electrical connection throughout the value stream in terms of both materials such informations. Furthermore analyzed deeper the need for skills development of technicians and other staff.The different parts of this work are analyzed and presented, in theory to studies carried out both at Elpress AB and partly with the help of other scientific reports dealing with similar subjects. In addition, presents a survey that will help understanding the current perception of the electrical connections and cable crimping systems among end users.

This diploma work was performed because the company Sveriges BostadsrättsCentrum, with the abbreviation SBC, had a need to gain insight into how changes in the Work Environment Act and related regulations which took effect January 1, 2009 affecting their work with the work environment. The changes mean that the client may hand over his work environment responsibilities to a contractor and that he has to select so-called building work environment co-ordinators. At SBC they are working as representatives for tenant-owner's association when a construction is about to be carried out. The purpose was to ascertain how changes may affect the work at SBC. The diploma work intends to educate the staff at SBC how work with the work environment would look like if they met the regulatory requirements.

We have a business proposal. Instead of the consumers visit the country side in order to purshase we are interested in starting a shop with only regional produced products in the city. We have our base in a part of Sweden called Östergötland, therefore we have investigated the market for such a store in Östergötlands biggest city, called Linköping. The conclusion is that the store must sell food produced in the region. Another conlusion is that the store must be located near a bigger supermarket. Our main selling points are quality and that the food is produced in the near region.

Background: The relationship between advanced age, presence of illness and impaired functioning is well known. A large proportion of the elderly population has an extensive need of care and service and therefore need help from municipal care. Aging is a transition in life and also affects the person's identity and self image, making the person particularly vulnerable and challenging everyday safety. It is therefore of importance to gain knowledge about which factors at individual and organizational level that support a person-centered nursing care for the elderly so that caring responsibilities and staffing of nursing personnel may be scheduled based on need. Aim: This study aimed at describing dependency and care needs of elderly persons living in ordinary housing, sheltered housing and nursing homes.

This essay focuses on strategies for acquisitions in Swedish publiclibraries. The topic has been occuring in the public debate off andon since the70s. The dominant view has been that librarians haveallowed demand direct the purchases of media and thus haveignored quality literature.This debate has caused me to reflect on the librarians constantdilemma when purchasing media. Are they supposed to chooseliterature that are in demand, or should an evaluation made bylibrarians be the decisive?The previous research has shown that the library profession istraditionally characterized by a non-judgmental approach.

This is an empirical cross-sectional study with the aim to examine the patient?s comprehension about their quality of life within two to seven years after their stem-cell transplantation with reference to physical, social, emotional, psychological and functional wellbeing and to investigate if the patient groups have disease specific problems. Differences in quality of life between men and women and also between allogeneic and stem cell transplantation with an unrelated donor (URD) were studied. The measurement Functional Assessment of Cancer Therapy (FACT) and the bone marrow transplant subscale (BMT) is a 49 item, valid and reliable measure that was used. The questionnaire was answered by 43 of 47 patients (91%).There is a significant difference between men and women in physical, social and functional wellbeing.

Sweden has one of the best elderly cares in Europe and the Swedish care work is also one of the best in terms of quality, compared to other European countries. In recent years, higher demands have been set on the care work and the number of privatizations of public services has increased. In 2009 a new law came into force, the Act on System of Choice (LOV) which increased individual?s right to a greater participation and a free choice in the selection of health and social care providers. This paper aims to highlight the impact of the law, system of choice.

In today?s modern age, energy consumption has become a major issue, both from an environmental viewpoint and cost perspective. Because of a rapid technologic change and increased costs of production of electricity, the demand to develop effective methods for energy efficiency industries have grown.The electricity-intensive industries, such as plastic industry, the demand to reduce energy consumption has grown significantly over the past 10 years, which have led to the development of different methods to determine and locate energy-consuming parts in the industry. This also means being able to prioritize and organize activities in the industry.In this study the measurements of voltage, current, power and PF performance on injection molding machines (K-TEC 275 form Ferromatik Milacron in Germany) with a focus to locate, within a machine, various measures that could improve energy use in the plastics industry, in this case RostiGP in Gislaved. These measurements have been carried out with the help of a power quality clamp meter to carry out time logs of the machines for some time during normal word rate.

The EU's Water Framework Directive aims to a long-term and sustainable use of our water resources and wants to ensure good water quality in Europe's water bodies. Discharge of polluted stormwater into receiving waters can be a threat to their ecological and chemical status. Municipalities are responsible for supervision of the environmental quality standards (EQS) and therefore need to gain knowledge of current stormwater management, the expected level of pollution emissions and possible appropriate purification steps to ensure that the goal of good water quality is achieved.This master thesis aims to provide this knowledge in the example case of Vallentunas urban area and wants to prepare future oversight so that it can be assessed how much the discharge of polluted stormwater into the local receiving water is a threat to its status. With the help of maps, aerial photographs, site observations and individual discussions those areas are mapped where appearance of moderate to highly polluted stormwater could be suspected. The degree of pollution at the discharge points is determined based on land use upstream and uses standard values according to the administrators assistance "Tillsyn av dagvatten" (MSL 2014).The study identifies 100 areas in need of supervision regarding their stormwater management.

The purpose of this essay is to analyse and evaluate human relations within organisations in purpose to achieve higher productivity. Both research objects gained interest in this essay due to how their own result should be effected and their own values but the writers also detected a little curiosity on how the competition handled these questions. The essay have progressed in the following steps: first the authors have tried to find a problem definition and a scientific ground to work from. After that an extensive literature study were done to be followed by an mapping of apparition on the human relations on Scania motorverkstads logistics department and Volvo Logistics by interviews of the people in charge in these organisations. To see whether there was a unanimous line of thoughts between the management and the employees the authors made questionnaires to the different department.

Sisyla is a joint project between the counties of Skåne, Blekinge, Jönköping, Kronobergand Kalmar in Sweden. A geographic database has been built with the aim to study theservice situation of the area. The main purpose of this thesis is to find a method toinvestigate the quality of the Sisyla database and to apply it. The method is adjusted tothe standard ISO 19114. The agreement between the database and reality was studied ina test sample.