The recent accounting scandals in large companies in both USA and Europe, such as Enron and Scandia, have led to a huge debate about the quality of financial reports approved by auditors who, at the same time, offer consultancy service to their audit clients. Many researchers and experts argued that there is a role conflict when an auditor offers consultancy service to audit clients. They argue that the main duty of an auditor is to verify the truthfulness of the company's financial statements. Giving consultancy service to the audit clients will impair the auditor's role to examine the company's books independently because of the economic bond between auditors and audit clients.As a result of the Enron scandal, the legislators in the USA have made restrictions to how auditors provide non-audit service to audit clients. However, the legislators in Sweden, unlike the US, did not choose to introduce such restrictions.

There are around 855 000 on-site sewage systems in Sweden and some 1 800 of these are located in the municipality of Sigtuna. The Sigtuna local authority has set the goal that all sewage systems with insufficient function should be improved before the end of year 2010. A malfunctioning on-site sewage system may cause three main problems: spreading of diseases, discharge of eutrophicating compounds and wastage of resources. The municipality strives to reduce these problems already at the stage of granting permits for installation of on site sanitation systems. The municipality has recently adopted new guidelines, which demands certain minimum reductions for different compounds. The guidelines also state that it is preferred that neighboring house-owners cooperate in jointly built and operated sewage systems and that the system should be able to recycle plant nutrients.

Biodiversity is essential for human well-being and it is defined as the genetic variation within species and the variety of species and ecosystems. Biodiversity provides several ecosystem services which are necessary for human beings but there are different threats towards the biodiversity. The biodiversity linked to the forest in Sweden are threatened, about 50 % of the red-listed species in Sweden are associated with forests. This is linked to the commercial exploitation of the boreal forest in Sweden which started 200 years ago. The forestry the last 50 years, with clear-cuts, have contributed to a fragmented forest landscape.

This project is a contribution in the debate of sustainable city planning. The conceptual ideas in this project can be used on many places and are here applyed on the center of Nacka, outside of Stockholm. The essay is based on an entry in the competition Europan 9, advertised by Europan in collaboration with the municipality of Nacka. The theme of the competition is ?sustainable city and public space?. The discussion of the sustainable city is a very wide subject which needs to be narrowed to suite the context of Nacka.

In todays competitive business climate the concept of ?quality management? is a significant part of daily work for many companies, as they want to achieve high performance quality and delivery success. Within the services sector third-party logistics companies play an increasingly central role when it comes to the goods that are being transported. These companies are presented with continuous challenges to ensure that goods are loaded on trucks efficiently and delivered on time, at the right place and in the right condition. The present case study was conducted in collaboration with Schenker AB and Schenker Åkeri in Jönköping, to help these two company branches serving under the same major corporation to solve a common problem they both encounter, namely the fact that it regularly occurs handling abnormalities in the terminal process that affects overall quality for customers.The study aims to find out how the daily quality control concerning the handling of goods in the terminal process can be improved hopefully resulting in a higher quality in cargo shipments.

Sara Lidman?s first novel, Tjärdalen (The Tar Pit, 1953), addresses ethical issues in a remote village in the north of Sweden. This essay discusses the novel?s narrative technique and the ethical aspects implied by the narration and aesthetic design. The approach is based on Adam Zachary Newton?s narrative ethics, which links narrative theory and method with an ethical perspective.

What psychologial processes are activated in experiencing mourning after a loss of a belovedperson? How is death described in other authors? novels and short stories compared to mine?This essay aims at analysing my two short stories The follower and The price for love fromdifferent aspects. I discuss the psychological realism and the spirituality using the method ofclose reading, interpreting and applying ideas of texts from other authors in my short stories.Death is a central phenomenon in both of my texts. Therefore I discuss death frompsychological and philosophical aspects in this essay. To get a philosophical frame of death Iturn to Jacques Derrida, Emmanuel Levinas and Martin Heidegger.

This essay derives from the concern that horses ridden with a bit in their mouth can be subjected to strong pressure from the bit if the horse and rider do not understand each other. The horse's mucosa membrane and the tongue are very sensitive tissues (Cook, 1999; Manfredi, 2005; Oliveira, 2005; Terada, 2006) and the bit can then be a source of pain and discomfort. The training of the horse should therefore always be a step by step process and as the horse develops difficulties are increased. Oliveira (2005) suggested that high demands can be placed on the horse but to be successful in the training it is essential to be content with small progress and reward the slightest desired response from the horse. This corresponds with the principles of operant conditioning with negative reinforcement.

The goal of this project was to together with Cochlear Bone Anchored Solutions AB develop a new cleaning tool for their Baha?systems. Cochlear BAS AB is a daughter company to Cochlear Limited based in Sydney, Australia. Cochlear BAS AB is situated in Gothenburg and with its 150 employees develop and manufacture the Baha?system.

Journalists´ role in society has traditionally been of representative nature with a task to distribute news and scrutinize those in power. But technological changes have created a new publishing world outside the traditional media institutions. In today?s redactional society anyone can become a publisher in a blog or through other channels on online. This process can be seen as contributing to increased democratization giving everyone the opportunity to publish.

I Sverige är det en kvinna på tusen som väljer planerad hemförlossning. Med planerad hemförlossning menas en förlossning som planeras ske i det födande parets hem med stöd av en legitimerad barnmorska eller läkare. Då hemförlossning idag inte ingår i det svenska hälsovårdssystemet får kvinnan själv se till att ordna ett avtal med barnmorska eller läkare och även bekosta vården själv. Det finns forskning om hemförlossning i relation till medicinsk säkerhet och kvinnors upplevelser. Vidare finns ett fåtal studier om barnmorskor som bistår vid hemförlossning dock inga från Sverige.

Websites today only offer simpler form of technical analysis and are not fun to use, therefore student decided to build a website that makes technical analysis a bit more fun by giving user possibility to experiment with settings for technical indicators and also see clear visible results from analysis. Student decided to build website in ASP.NET. Technical indicators for this project only consist of those who give buy and sell-signals via cross-over, no divergence or pattern finding.This project has three questions that define this project. It?s important that there is good functionality so that performing an analysis is perceived as simple, one question is therefore; what functionality for website is needed in order for analysis to be perceived as more simple?Technical analysis is a pretty complex subject and demands an interface that is perceived as easy to understand and easy to use, it?s therefore important that the interface is well designed, second question is therefore; how should the interface be designed to be user-friendly?When systems grow large they often become hard to develop and later on unmaintainable because of the accumulated complexity and dependency between classes, the code is a mess, the last question is therefore; how can the systems complexity be eased with object-oriented design principles?Jakob Nielsens ten heuristics for User Interface Design were used as inspiration for designing the interface for the website.

A distributed hydrological rainfall-runoff model has been developed using a GIS integrated with a dynamic programming module (PCRaster). The model has been developed within the framework of the EU-project TWINBAS at IVL Swedish Environmental Research Institute, and is intended for use in WATSHMAN ? a tool for watershed management developed at IVL. The model simulates runoff from a catchment based on daily mean values of temperature and precipitation. The GIS input data consist of maps with soil type, land-use, lakes, rivers and a digital elevation model.

This is a master thesis on how to develop the central area of Norra Fäladen, a suburban housing area in the town of Lund, Sweden. The area is discussed on the basis of literature studies, analysis, and place descriptions, which leads on to a proposal. The starting point for the proposal is to create a more lively local centre and to make the area pleasanter for the visitor. A large part of the thesis is devoted to giving a background about local centres and to describe and analyse the area. Fäladstorget has an important role as a central place for supply and services and as a local meeting place for the inhabitants of Norra Fäladen.

The Swedish cooperative Lantmännen Ekonomiska Förening has initiated a project labelled "Operation Blåljus" that includes an extensive program for closing down elevators. The number of elevators will be reduced from 92 to approximately 15 after harvest of 2007. The objective of Blåljus is to increase the price of grain with 10 öre/kg. A project has been initiated at the Lantmännen Grain division where the purpose is to provide the farmers with support in their decisions and practical advice how they can load a 35 ton grain truck on 30 minutes. The result from the project will serve as a support system to the farmer in his ambition to achieve cost efficient systems to load a truck with grain on the farm.