AbstractThe purpose of this essay is to investigate the views Swedish elementary school teachers produce on the subject of ethics. The teachers? thoughts on selection among ethical notions is described and also how these notions are assessed. The essay proceeds from the central content and the knowledge requirement in the syllabus of religious knowledge.The empirical survey is based on qualitative scientific interviews with four teachers employed in grades 4-6 at different schools.The teachers find ethics in its current state of the syllabus hard to define and they find encounters with parents and pupils difficult in their tasks. The selection of ethics is decided by previously planned basic values education or from conflicts erupting during schools hours.

Work Environment problems on construction work sites are very extensive and discussed. The construction industry is one of the most dangerous industries in Sweden. The construction industry occupies about 290 000 employment (2009), and the investment was 250 billion SEK. This report will investigate the issues of the work environment and offer advice on how these can be measured and imporved. The study includes review and analyses of occupational injury statistics, interviews, inspections and audit and review of the literature.

The company Västra Mälardalens Kommunalförbund, VMKF, wishes to revise and optimize their present data and IP-telephony network as of today consists of the three municipalities Köping, Arboga and Kungsör. As a municipal corporation, they seek consultation regarding internal as well as external review and investigation of the main structure of the network, its functionality and safety. By today?s increasing demands of Internet accessibility, availability of services and security far more extends the requirement of a complete network design. The foundation of networking rests on the balance between each of these necessities.

The pension audit has been a hot topic for the listed companies for the last years. New rules have been applied which have caused discussions and difficulties for the companies. EU?s ministry of council accepted the so called IAS 2005 Regulation on the 7th June 2002. This means that all companies listed on the stock market must follow IAS regulations in their consolidated accounts latest 2005.

This thesis was performed at Indusec ABin Stockholm. Indusec AB is a companythat develops security solutions.Together with the Police of Sweden theyhave gotten the assignment to develop anapplication based on one of theiralready existing product Inferno soundbarrier. This application is supposed tobe mounted on a ballistic shield thatthe police use, the application consistsof a speaker box (the sound barrier) anda trigger with wire. The trigger withwire is the part that will be addressedin this thesis. The application willthen be used as a tool to surprise atarget at various skirmishes.The project consists of three majorphases, pre-study, concept generationand modeling.

The comprehensive goal in this study was to examine important factors in an introduction of a new machine team. The aim was to identify what elements should be part of an introduction program for new machine team. The examination was done together with Stora Enso Skog. A new machine team and their supervisors where analyzed during a six month period. The evaluation was done with open interviews of the team members and their supervisors. The main question was what should be included in an introduction program to develop a successful machine team as effective as possible? Interviews of the new team and analyses gave good indications how the procedure should be done.

No infrastructures today are growing faster then communication network. The requirement of being able to communicate in a fast and qualified environment to a low cost increases in line with the development and competition. Itera Networks is no exception when it comes to rapidly developing new and better network solutions for themselves and for their customers. With these requirements in mind their needs for an analysis of the existing communication solution becomes very obvious. This project contains such an analysis in which various studies of the existing network environment have been made.

This study examines how a company adapts its operating control when the environmental circumstances are changing. This is a case study with a qualitative approach which is based on interviews. The main purpose is to examine how an accounting firm adjusts its operating control in order to meet the abolishment of the statutory auditing. Another purpose is to describe how the abolishment of the statutory auditing will influence or have influenced the choice of measures in the balanced scorecard. The question this study aims to examine is: How do audit firms adapt its operating control in order to meet changes in the environment? This question lead to a second question which the study also aims to examine and is How is the abolishment of the statutory auditing influencing the accounting firms goals, measures and focus in the balanced scorecard? The conclusion of this study shows that the abolishment of the statutory auditing has had an influence on the balanced scorecard.

The gas turbines in the Swedish secondary reserve are reaching the end of their technical lifetime, hence alternative solutions need to be considered. One of the solutions thought to have the greatest potential is the use of so called consumptionreduction. By entering contracts with large consumers, agreements are made to reduce consumption in the event of major disturbances in the power system and thus being used as a secondary reserve. This thesis investigates the feasibility of consumption reduction as part of the secondary reserve. This has been achieved by developing a requirement specification for the disturbance reserve and by studying the technical and economic potential for consumption reduction among a range of consumers.The technical potential for consumption reduction that fulfils the requirements for participating in the secondary reserve are on average 750 MW in SE 3 and 98 MW in SE 4.

AbstractTitle: Accounting and money laundering, a study on how auditors apply the law on money launderingDate:  May 29th 2013University: Mälardalens UniversityInstitution: School of economy, society and technologyLevel: Bachelor thesis in business economy, 15 creditsAuthors: Pavle Adasevic 910731 Oskar Hallberg 900508Advisor: Kent TrosanderKeywords: Money laundering, Law of money laundering, Auditor, ABLThe main issue:In 2009 a new law on money laundering was introduced. The new law aims to strengthen the monitoring and reporting of money laundering. In 2011 11,464 reported suspicions of money laundering, only four of them where from audits, how come there so few reports from the auditors?Purpose: The Purpose of the study is to show how audits apply the new money laundering law in their work.Method: The study was based upon qualitative method. Secondary data was taken from literature, articles and reports.

The objective of this thesis was to present a design proposal on a modular mechanicalstructure for a nanosatellite. The size of the structure should follow the CubeSatstandards. This standard divides satellites in units (U), where 1U is equivalent to acube where sides measure 100 mm. 2U corresponds to the same volume and size as2 assembled 1U structures, and so on. The focus was to develop a structure in theorder of 3U and 6U.At the integration in the satellite launch rocket, there are a couple of differentinterfaces, where the structure is adapted to common ones; P-POD and CSD.

Nowadays, the establishment of new touch screen technology has changed significantly the way we navigate on the Internet. The requirement to design websites that adapt to various artifacts such as touch screen computers are increasingly a need to consider. The purpose of this study is to discover - What are the specific usability requirements should be addressed in designing of websites for touch screen computers? - In order to examine the essay?s question, it presents a study where five people visiting three different websites on the touch screen computer Ipad. The study was conducted using a participant and structured interview observation in form of a think-aloud method.

The purpose of this paper is to highlight the issue of preferential rights in relation to the increased practice of hiring temporary staff. The object is illuminated from a diversity perspective by seeing what a circumvention of the preferential rights may have consequences for vulnerable groups on the Swedish labor market. The question of preferential rights to reinstatement is controlled in  The Employment Protection Act. The preferential right is for the protection of workers made redundant due to redundancy. The use of agency workers has increased significantly in the Swedish labor market since the industry's legalization in 1993. This has created some problems in terms of preferential rights. To a circumvention of the law, shall exist requires that the measures constitute circumvention is justified, measures should have been sought to circumvent the law and been unfair in view of the particular case.

An auditors? job is to review the company's figures and, as an independent part, give an accurate picture of its financial situation. Auditors have to relate to ISA where ISA 570 can be found and which deals with the going concern. The standard addresses a couple of factors that may be indications that a company can have problems with their continued operation. The problem is that ISA does not evaluate the events, which is more significant than others in the assessment, but it is up to the auditor to consider.The purpose of this paper is to describe the factors, which the auditor believes is more important than others in assessing the going concern and explain why it is so.

Since 1 January 2010 it is a requirement to use the European standards, Eurocodes, in Sweden when constructing bridges. One chapter that has caused an extra amount of problems for the engineers is the one about fatigue analysis, which resulted in us doing this thesis.To do this we had to read all of the Eurocodes that direct, or indirect deals with fatigue and calculating of such. We have read the background documents for the Eurocodes and master?s thesis in the subject. We also studied the calculations of bridges constructed by different construction firms.We have chosen to limit the thesis to discuss only road bridges made of concrete due to the lack of method for verification of concrete in the national appendix.