The independent audit function plays an important role in our modern society as it strengthens the credibility of information given out by firms. A fundamental condition for the maintenance of confidence towards the audit function is the auditor?s independence. This phenomenon has been acknowledged threw several well-known audit scandals during the last decade, including the classical Enronscandal. In the repercussions of these huge auditing scandals, governments all over the world were now founding more restrictive rules and laws about audit independence.

Sedan slutet på 1990-talet brukar begreppet 24-timmarsmyndigheten användas för att beteckna visionen och arbetet kring att modernisera den svenska förvaltningen. Mycket handlar om att införa elektroniska tjänster i syfte att möta medborgarnas krav och förväntningar på samhällsservice. I mötet mellan visioner och operativt arbete formas lösningar som syftar till att underlätta både samspelet med medborgarna och förvaltningens interna arbete. I den här studien ligger fokus på en e-tjänst som på den offentliga sektorns webbplatser ofta kallas för medborgarassistent. Det är en form av informationssystem som börjar synas på kommuners och myndigheters webbplatser för att i 24-timmarsvisionens anda hjälpa medborgare att hitta information och få svar på sina frågor.Genom en instrumentell fallstudie kring utveckling och mplementering av en medborgarassistent på Enköpings kommuns webbplats belyser studien hur den svenska förvaltningens gemensamma visioner om 24-timmarsmyndigheten slår igenom i kommunens strategiska och operativa informationsarbete.

The overall aim was to examine how the public interest to protect children from violence and sexual abuse at home, is realized by social workers. The study´s central focus was the risk assessments as Social services are obliged to do when they receive a report containing concern that children are being exposed to violence or sexual abuse at home. The study addresses the following questions:o How do social workers go about practically, and what support and knowledge is being used to determine whether the Social services need to intervene for the protection of a child?o What risk and protective factors are taken into account by social workers in the assessment process?o What contextual factors do social workers experience are affecting them in the assessment process?o Which support does the documentation system BBIC provide in the assessment process?The study material was collected through qualitative group interviews, with a modified vignette methodology as tools. The study included a total of twelve social workers, with varying numbers in each interview group.

AimThe purpose of this study is to examine which tools teachers, teaching physical education, are using for assessment and grading in primary schools.IssuesHow it is perceived by teachers to assess and grade the students? How have the assessment and grading tools been developed?How do the teachers document what they assess and grade?How do the teachers communicate to the students what they assess and grade?MethodThe study has a qualitative approach in which the study design is represented by several semi-structured qualitative interviews. The semi-structured interview guide was authored using the foundations of ramfaktorteorin and an overall hermeneutisk approach. The interviews were then carried out with six physical education and health teachers from the Stockholm area. The interviews were recorded with a voice recorder and transcribed.

Abstract: This study is focused on blogging from the perspective of the individual. Weinvestigate why one uses the weblog format, functions on the blog that are seen to work asdriving forces, attitudes towards self-disclosure and anonymity on the weblog and how therelation between an online- and offline-identity is interpreted by the bloggers themselves, forexample to what extent it is possible to get to know the blogger by reading the weblog.Finally, we investigate the weblog-readers meaning to the blogger, as well as their possibleimpact on both his or her personal blog-content and the everyday-life.The empirical material consists of half-structured interviews via MSN Messengerwith nine informants, being bloggers found on the Swedish website bloggportalen.se. Thetheoretical framework behind the interview guide focuses on the identity concept, containingidentity theories in psychological and sociological perspectives, symbolic interactionismconcerning the concept of roles, as well as Bauman?s liquid theory on postmodern societytendencies. This material is further included in related previous research articles, derived fromboth international and Swedish databases.

TitleEnergy-efficiency ? of slab blocks built in the sixtiesAuthorsRichard Sandahl and Kim SöderbergEducationHalmstad University, Section for economy and technique Construction Engineering 180 ECTSSupervisorMargaretha Borgström, Universitylector construction physics, Halmstad UniversityContact person at HFABUlf Johansson Heating, sanitation and energy co-ordinatorReportExamination paper at the construction engineering program is performed in cooperation with HFAB (Halmstad real estate concern Inc.)AimThis examinations work is done in cooperation with HFAB and there project on the block around the street Maratonvägen. HFAB:s dwelling stock on this area are going through a bigger renovation and in relation to this they are looking on the possibilities to make this building more energy efficient. That is why this examination paper has as purpose to answer the question if it is possible to make slab blocks built in the sixties more energy efficient. This is done by calculate energy efficient measures on a chosen apartment block at Maratonvägen in Halmstad, in an energy and expense perspective.MethodThe examination paper is based on different methods, mainly calculation but also qualitative conversation studies, economic calculations and literature studies.

Forestry and forest products are vital components of the Swedish economy but the forest is also important for recreation, hunting, out-door life and conserving biodiversity. The Swedish Forest Act has two equally important objectives, production and environmental protection. Polytax is the Swedish Forest Agency´s inventory programme which monitors progress toward the two objectives in connection with regeneration fellings. It includes data on environmental protection measures taken in connection with regeneration fellings. 30 § of the Swedish Forestry Act and related regulations specify the demands for conserva-tion of nature.

In order to facilitate testing of anesthesia machines a patient simulator has been required by Maquet Critical Care AB. A patient simulator has been developed to reduce expensive and time consuming animal experiments and temporary lab arrangements. The patient simulator has been developed and designed to simulate human lungs with regards to anesthetic uptake, production of carbon dioxide and heating and moisturizing exhaled air.The system comprises a container and a test lung to simulate the volume and the dynamic of the human lung. The simulation of uptake of anesthetics has been implemented by pumping a fraction of the gas from the container through a bypass circuit with an active charcoal filter that adsorbs volatile anesthetics. The flow through the bypass circuit is generated by a pump and is controlled by a linear valve.The resulting performance of the patient simulator has fulfilled the requirements.

Hydropower is the largest renewable energy source available in today's society. Operation and production is handled by high-tech electronics. This thesis is done on behalf of Statkraft Sweden AB who wants to explore the possibility of replacing the hydraulic cylinder with an electric actuator, generally as well as a case of a small power station on the river Nissan. Whether it is the chaplain or francis turbine vanes are actuated by hydraulic cylinders. Because of Gustavsberg hydropower is inconstant operation, this report is based on power calculations, which are read and computed according to the available hydraulic diagram.

Bakgrund: Att leva med typ 1 diabetes kan vara p?frestande, inte minst under en graviditet. Kvinnans blodsockerkontroll ?r avg?rande f?r utfallet p? graviditeten, b?de g?llande hennes egen och barnets h?lsa. Graviditeten st?ller h?ga krav p? kvinnans egenv?rdsf?rm?ga och diabetesbehandling. Syfte: Att beskriva kvinnors erfarenheter av barnaf?dande vid typ 1 diabetes. Metod: Systematisk litteratur?versikt enligt Whittemore & Knafl (2005). Studien innefattade 15 artiklar, som baseras p? 11 kvalitativa och 4 kvantitativa studier.

De tekniska system som tävlar om förarens uppmärksamhet i bilar och lastbilar ökar både i antal och komplexitet. Detta kanske inte är ett problem på en rak, lugn motorväg men minskar fokus på själva körningen och om något oväntat skulle hända kan konsekvenserna bli allvarliga eftersom föraren är distraherad och kan behöva ta in för mycket information på en gång.Syftet med projektet var att utveckla ett system för att presentera endast relevant och önskad information till förare av lastbilar och bussar i kritiska trafiksituationer. Detta för att göra det möjligt för föraren att fokusera mer på körningen och därigenom göra den säkrare och bekvämare. Å ena sidan ska systemet upptäcka vilken typ av trafiksituation lastbilen befinner sig i. Å andra sidan ska det avgöra vilken typ av information som skulle vara relevant för föraren i den situationen.Med en litteraturstudie, insamlad statistik, intervjuer och författarnas åsikter som grund identifierades ett antal händelser (som telefonsamtal och förekommande varningar) som kan inträffa i förarhytten på en lastbil och hur mycket de vardera skulle öka förarens arbetsbörda (workload).

In order to continue to be competitive in the current industrial climate, producers must increase efficiency at their plants. Several Swedish companies choose to utilise the principles of Lean production. Tour & Andersson AB (TA) has elected to create their own model using Toyota?s productions system which has been named TAPS (Tour & Andersson Production System). Following two years of working with TAPS the company has decided to introduce Total Productive Maintenance (TPM). Most of the work carried out in the maintenance department today is in form of repairs to already faulty equipment.

Abstract ? ?Aggregate complaints in banks MIS?Date:                       June 8th 2012Level:                      Master thesis in Business Administration, 15 ECTSInstitution:                School of Sustainable development of society and technology, Mälardalen UniversityAuthors:                  Abdulla Ahmed Ibrahim         Alexis AnderssonTitle:                       Aggregate complaints in MIS ? A case study of Nordea BankTutor:                      Carl G ThunmanKeywords:               Aggregate, complaint, dissatisfaction, content analysis, Nordea, MIS.Purpose:                  The paper aims to develop a model of how Nordea Bank can monitor customer dissatisfaction through aggregated dissatisfaction analysis. Furthermore, the study aims to identify improvement proposals in Nordea based on the developed model and conducted interviews.Method:                  This thesis consists of qualitative interviews. Personnel at the local office in Västerås has been interviewed as well as Nordea?s customer ombudsmen, former office employee at Nordea, data analyst, head of customer inquiries, Professor of database technology and also a researcher in language technology.

The idea for the project emerged when Nilorn wanted to get better control over their supplychain and improve operational efficiency. The company also want to reduce their expenses inthe continuous process of improving profitability. By choosing the right option oftransportation and mode of transport there are large potential savings for the company. Thisenables Nilorn to reduce the transportation costs and strengthen the environmentalresponsibilities by reducing their environmental impact.The flow of goods within Nilorn has over the past years increased significantly and most ofthe gods today is transported by air. The aim of this thesis is to analyse the supply chain of thecompany and evaluate the potential economic savings in this area.

Denna uppsats handlar om musik och rörelse skulle kunna vara en alternativ vägledningsmetod vid studievägledning för ungdomar med diagnosen ADHD/DAMP. Uppsatsskrivarnas huvudsyfte var att undersöka om musik och rörelse skulle kunna användas inom vägledning för att ge dessa ungdomar större möjligheter till ett mer kvalitativt underbyggt val till vidare studier. Undersökningen bygger på kvalitativa metoder genom intervjuer med studievägledare inom grundskola samt en aktiv studievägledare (verksam med ADHD-elever). Vi har också intervjuat en Tomatis terapeut (En metod som tränar hjärnan att prioritera, sortera och hantera sinnesintryck bättre) samt en användare av metoden. Resultaten vi kom fram till var att Tomatismetoden resulterade i stora förbättringar gällande koncentration och uppmärksamhet, samt att kvarvarande effekter bestod i minst sex månader.