I den allmänna debatten om revisorer diskuteras bl.a. revisorns oberoende och hur det kan påverkas av revisorns roller som rådgivare till och granskare av ett företag. Vi ville undersöka inom vilka områden revisorn bidrar med rådgivning och få en uppfattning om hur detta eventuellt kunde påverka oberoendet mellan revisorn och ett nystartat företag. Vi valde att undersöka nystartade företag då vi inte funnit några tidigare studier på just den här kombinationen, revisor/nystartat företag.I vårt syfte att undersöka revisorns roll i nystartade företag har vi tagit reda på de vanligaste problemområdena, som nystartade företag upplever, och i vilken mån revisorerna hjälpt till som rådgivare. Undersökningen genomfördes med hjälp av intervjuer där respondenterna bestod av tre revisorer och ägarna till tre nystartade företag.

The review of Integrated green spaces in urban areas ? A case study of inner Brisbane highlight the significance of addressing characteristics, qualities and landscape values in our outdoor environment. The importance of green spaces to the wellbeing of people in the city and the ecological, social and cultural values they carry are widely recognised in the field of urban and regional planning. At the same time population growth, climate change and urban development put planners and scientists in a challenging position where new solutions must be put on the agenda in order to accomplish sustainability. Open space strategies, collaboration between stakeholders, public participation, learn from earlier failings and a ?value-led? approach facilitate the managing of open space. Brisbane is located in the fastest growing metropolitan region in Australia. The city´s open space landscapes offer cultural, geographical, recreational, social and scenic amenity assets, which make a major contribution to the regions identity they a wide world known for.

The Swedish real estate market has experienced an intense increase of demand during the last ten years. Thus, people regularly visit real estate websites, as well as home improvement and interior design have become extremely popular. However, the Swedish real estate agencies still have not developed a theoretical framework on how to most effectively market the properties. The main purpose of this study was to investigate how interior in apartment advertising affects the buyer's interest in the apartment, and furthermore to start building a framework for how to effectively use interior as a marketing tool. The study connects theory regarding social identity, advertising effectiveness and product personality in order to investigate consumer behaviour in the real estate market.

The population growth and urbanisation in low-income countries bring issues of poor living standards and miserable sanitation conditions onto the agenda. If well-functioning waste management systems were developed, this could master some of the problems. The already existing local informal waste handling system that is common in many low-income countries, needs to be developed with proper sorting and composting solutions to decrease the environmental burden and improve the overall situation in the dense cities. This master?s thesis project is performed with the intention of developing functional decentralised waste management units in the city of Pune, India.

In December 2008 the municipal council in Nybro, decided that the municipality shouldreduce the budget for food service. The budget should be reduced by 2 100 000 SEK.They decided that the children- and education committee, and the care committee would haveto lower their budget with 1 264 000 SEK respectively 636 000 SEK. The change have to bedone under two years, 60 % should be done under 2009 and 40 % under 2010.As a result of the decision, many kitchens have to become kitchens that only serve food, notcook it. This will result in preschool staff and nursing staff take over some of the tasks fromthe kitchen staff. The municipal council also decided that entrepreneurs could take over one(later two) cooking areas.A kitchen that serves food means that there isn?t any cooking involved.

The purpose of this thesis was to develop and optimize a method of analysis for combustion of organic chemical products, followed by an ion chromatographic quantitative analysis. This was to be achieved with the decomposition equipment IKA AOD 1. The aim was to receive a precise and repeatable method that would be able to be applied to the process of qualification and technical marking of chemical products at the company, OKG AB in Oskarshamn. A complete instruction for the decomposition equipment and the method of analysis was written. A number of parameters were chosen from the general method of the combustion equipment, which then was tested parallel with a simultaneous development of an appropriate ion chromatographic method.

This master thesis is an early concept development project about using plastic films and sheets as materials for shaping openings for Tetra Pak packages. It is also a technical introduction highlighting the areas of importance for the development of plastic film and sheets openings. The master thesis has been carried out as a co-operation between Chalmers University of Technology, KTH Royal Institute of Technology and Tetra Pak AB.The master thesis study presents an introduction that gives an understanding of the technical complexities and design possibilities of using thin plastic films and sheets in liquid carton openings. The knowledge is then transferred into five design concepts which points out the areas of opportunity. The technical introduction is widespread and extensive covering current packing trends, the liquid carton package and openings, thermoplastic material properties, and thin film and sheet manufacturing and shaping.

In this project a washing station has been constructed for Albany International AB. At present, there is no existing system to clean the dirty pipes that are coming back to the company.The work followed the product development process, and it started with the requirements list. This was followed by brainstorming, evaluation and completion.The result was a concept for de present time and one concept for the future.The present concept is intended to be built immediately. This is an adjustable bench with sliding bearings to facilitate the work. The actual cleaning is done with a high pressure washer that uses hot water.

Large-scale land investments is not a new phenomenon, but increasing prices on food and agrofuels have inflated prices on land and has led to an enhanced interest in landinvestments from a range of different actors. The ProSavana project in the Nacala corridor in the Nampula province, northern Mozambique is a large-scale land investment with the purpose of establishing intensive commercial agriculture and is planned to be implemented this year (2013). The project is financed by Brazil and Japan in collaboration with the government of Mozambique. It is not quite clear how large-scale land investments affect the areas they are implemented in and how they can affect the possibilities for sustainable development in these areas. Both opportunities and problems can be observed within the social, economic and ecological dimensions of sustainable development.

Inom hälso- och sjukvårdsområdet såväl som inom många andra yrkesområden förs idag en diskussion om säkerhet och hur denna kan upprätthållas. Anestesisjukvården är inget undantag. Den största delen av debatten ligger på en lednings eller chefsnivå, där man pratar om hela system som måste omarbetas för att finna en säkrare miljö för patienter och yrkesverksamma. Syftet med denna studie var att belysa och beskriva de metoder som de kliniskt verksamma inom anestesisjukvården kan använda sig av för att ge en så säker vård som möjligt till patienten i samband med anestesi. Metoden var en litteraturstudie som bygger på tio vetenskapliga artiklar.

Organisations and projects use CSCW/Groupware systems for collaboration purposes. These systems and applications are in many cases using a non-transparent GUI, witch is also hard to learn. This paper present a novel system that aims towards being transparent and easy to use. This system, called CollMX, will be evaluated and different ideas for future development will be presented.  The evaluation and ideas are generated by an empiric evaluation and research in different areas related to CSCW. The research does not only focus on the area of CSCW, but also extends towards the Web 2.0 and ideas about awareness..

Mervärdesskatten infördes i Sverige den 1 januari 1969 med lagen (1968:430) om mervärdeskatt, så kallad moms. År 1994, året innan Sveriges inträde i EU, infördes Mervärdesskattelagen (1994:200) som anpassats till EG-rätt. Mervärdesskatten är alltid 25 procent om inget annat anges. Kunderna betalar moms till företaget och företagaren betalar in skillnaden mellan utgående moms och ingående moms till Skatteverket. Många företag bedriver blandad verksamhet, det vill säga både momsfri och momspliktig verksamhet som berättigar till avdrags- eller återbetalningsrätt av mervärdesskatten.

New production is not the only thing that is important for the city?s growth. It is also crucial to recover existing buildings in order to create attractive areas. There is a school in Va?stera?s city called Wenstro?mska skolan which consists of six high schools that provide different professional specializations and which has an area of about 35000 square meters.

Banks are an important institution for the economy of a society. During the later years the world of banking has changed. Several new actors have entered the market and taken over traditional bankservices as well as new ones. The way of conducting banking has changed with the event of new technology. One of the banks customer segments, the students have also been under a change.

The cause of fibromyalgia has long been unknown but recent studies has shown that disturbance in the central pain modulation may be the cause. The aim of the study was to examine what kind of physiotherapy and close related treatment methods in the treatment of fibromyalgia there are and to determine their evidence. Articles were obtained by searching through the databases PubMed, Academic Search, AMED/Webspirs, CINAHL/webspirs and PEDro for articles published from 1994 and ten years forward. The study was based on thirty articles that met the criteria for inclusion. To assess the quality of the clinical studies the SBU?s evaluation model was used.