In 1983 Sweden passed a law stating that all limited liability companies are to be included into a mandatory auditing system. According to the EEC, courts fourth amendment, each country has the right to decide whether to exclude a mandatory auditing system for smaller companies. Audit reports in Sweden are considered to be very important for the bank crediting system. Should this be eliminated, it would be more difficult for banks to trust an audit. The significance of calculated audits is questioned in regards to the banks accrediting system.

The aim of this master?s thesis is to categorize the publisher readers? views about reading to distinguish a conceivable change of these reviews compared to a historical context during 20 years. I will examine a number of reviews of children?s literature written by publisher readers from BTJ in order to distinguish the assumptions that readers have about children?s reading from how these assumptions appear. The reviews that have chosen is from the years 1986, 1991, 1996, 2001 and 2006, with the purpose of studying if there are any legible changes in these assumptions for the past 20 years.

In some herds it has been observed that extremely short teats have become a problem; with a negative influence on the milking performance. The aim of this study was therefore to investigate to what degree the quality of the teats and the milk in cows with short teats is affected as compared with cows with normal teat length and furthermore if the milking performance could be improved by using a liner adapted to short teats. This study was divided in two parts. In the first part, it was examined if there were any differences between short teats and teats with normal length with reference to the milking performance, udder emptying, teat treatment, milk quality, and udder health. 11 pairs of cows were used and in each pair of cows one cow had teats shorter than 40 mm while the other cow had teats longer than 50 mm.

AbstractThis master thesis was performed at Scania transmission department in Södertälje, where the manufacturing of gears is done. Today a large amount of manual handling is performed between the machining and the hardening process. Most of the manual handling is done at the heat treatment department. The purpose of this master thesis is to give a suggestion on how to reduce or eliminate the manual handling at the heat treatment department. The possibility to use the same packaging throughout the processes will also be investigated.

In this thesis I have chosen to study the use of crowdsourcing in Swedish archival institutions as well as the influence this methodic platform has on the work of modern archivists. This also raises the question whether the nature of the platform is in any way influenced by the attitude working professionals might have towards crowdsourcing as a legitimed working method. This investigation is based on case studies and interviews with archivists from select Swedish institutions and also the methodology of two now ongoing crowdsourcing projects.The theoretical framework on which this composition is based comes from the work of Gregory Asmolov and his work on crowdsourcing platforms and their functionality as tools of governing. Cultural-Historical Activity Theory (CHAT) is applied to analyze how the method of crowdsourcing is utilised by archival institutions and influenced by their daily routine in conjunction with Governmentality as the chosen way of studying how these platforms might control their users.From the results of the performed case studies, two discourses emerged based on the view on quality concerning gathered information amongst the involved subjects. The first of these discourses places it´s trust and faith in users themselves where validity is of a lesser concern than the actual availability of information through the concept of ?wisdom of the crowds?.

Construction companies in Sweden have for recent years seen an increase in the numbers ofwarranty complaints associated with the market of resident buildings and the cost for this hasbeen measured to over 1.2 billion SEK per year. Working with poor quality cost as a way ofcreating insight about defects within the company?s processes is a method developed and usedby the manufacturing industry for decades, but have not yet reached the construction industry.This study has been performed in collaboration with a Swedish construction company, wherethe author has been stationed at the aftersales division for residential buildings. Owing tocircumstances, this published report has been made anonymous regarding the company whowill further on be namedthe Company. The Company is aware that warranty claims producegreat costs and has requested a way of putting cost and cause to specific claims in order ofreceiving a more specific cost view and to make the reuse of knowledge more efficient.

The group of elderly people in Sweden will increase significantly in the future and science point out that the future elderly people will not accept today?s standards and offers of assistance in today?s public elderly care. Therefore public elderly care stands before a significant challenge in terms of development that has to be sustainable. New research also points out that middle managers can be a great strategic resource, and a founder of success, in the challenge of sustainable development. The aim of the report was to increase the knowledge about what middle managers in public elderly care think sustainable development has to embrace, when it comes to quality and personnel administration, in order to meet the needs of the future elderly people.

The purpose of this study is to seek answers to an ongoing problem in the forest sector; why scarifying operators quit their job. Scarification quality is crucial for successful reforestation after clear felling. It is therefore important to keep good operators working in the business. To collect the desirable information interviews were made both with contractors who are working and operators who have stopped working with scarifying. The conclusion one can draw from this report is that the scarifying operator job needs improvement in multiple areas. The former operators are mostly dissatisfied with the stress, low wages and negative physical effects that this work brings..

The report is about efficiency of a current production group where there is no clear production flow and there are some buffers between the operations. The efficiency is done with the help of a tool that is calledWork process of flow production which is used by Atlas Copco CTO. The most obviously results are that the lead time drops from 25 hours to 425 minutes and that the balancing loss decreases from 85 % to 8 %. The report focus on decreasing transports, decreasing buffers, more reliability in lead time and quality. And a more stimulating labour content for the workers is another result..

On commission of the County administrative board in Värmland County a method was developed for analysis of the occurrence of artificial land use at lakes and watercourses. With artificial land use is meant land significantly affected by man. Two bases have been used to carry out the analysis. In one of the analysis the vegetation database and in the other GSD¹-Marktäckedata (land cover data) was used (this method has been used by County administrative board in Jönköping County).The analysis comprises all watercourses within Alsterälven river basin. The digital water bodies are created by the Swedish Meteorological and Hydrological Institute on the basis of GSD-Översiktskartan (general map).

To regularly remove woody vegetation along the roadside of forest roads is an important part of the road maintenance, since the vegetation binds moisture in the road side and, thus, the removal makes the road drying faster with results in improved bearing capacity. Vegetation removal also makes it easier to upgrade the road by material recycling from the ditch and, moreover, the visibility along the road is maintained.The aim of the study was to evaluate what type of chain flail is the best and most cost-effective for removal of different kind of woody vegetation along forest roadsides.Time studies were made on two chain flails when removing woody vegetation in three different classes; easy-, middle- and heavy shrub removal. The studied flails were one light and rather simple flail named Optimal M160 and a heavier and more advanced flail named Slagkraft H210. The removal was made according to Holmen Skogs? specification and the quality of the cleaning was measured by objective belt inventory.The productivity was higher with the heavy flail within all cleaning classes.

This report summarize a simple and efficient way to convert 2D into 3D designs. It explains the benefits of a 3D design compared with 2D, and how those benefits may be used.It will also give the reader a presentation of the company Clean Air Technologies, which for the most part constructs cleaning facilities for power plants. How to create 3D-libraries for some of those facilities will be introduced in this composition.The collaboration with Clean Air Technologies has resulted in several 3D animated movies and rendered images. This has increased the quality of the companies offer presentations, which has made it easier for the prospective customer to get an improved overall image of the power plant design..

AbstractOur bachelor degree thesis was carried out in collaboration with Ivar Petterssons Järnmanufaktur AB in Smålandsstenar. We were asked to replace their wedge housing, used to fasten the wires to the power lines, with a similar structure in a plastic material. The idea for this project started with Ivar Petterssons Järnmanufaktur AB having problems with the casting quality that forced them to perform expensive tests on each of the wedge houses to ensure the quality. They are currently produced in China which is also a major drawback because it requires expensive long delivery times.The method we used is Fredy Olsson's Princip- and Primärkonstuktion (1995). We have consistently been in the project on so-called "broad front", which means that you create several sketches, ideas and changes in parallel, and then evaluates all.

During the year 2014, Artex AB has worked to launch a new product whose function is to locally purify the air. The product is a headboard and its purpose is to give the user clean air while sleeping. The air purifier has different speeds and it`s up to the user to choose which effect that will be on. To get the best experience of the product as possible, the air purifier shall be controlled by a mobile application. In that way the user can increase and decrease the fan speed, even when the user not is home.

Background: The real estate market has previously been subsidized by the government. The construction has been characterized by standardization and large scale complex. In the current situation there are other conditions on the real estate market, subsidies do not occur at the same degree and the market is more competitive. Customer influence has also changed. Today the customers want to customize their apartment by personal needs and lifestyle.