Titel: Att vara nära men ändå på avståndFörfattare: Anna Erlandsson och Robin UllbrandHandledare: Staffan Hård af SegerstadBakgrund och problem: En relation kan hjälpa företag att knyta sig an kunderna på ett bättre sätt. Värdet som kunden upplever vid köp av en produkt skall inte komma från slutprodukten, utan värdet skapas genom interaktion och samspel mellan leverantör och kund. Relationsbyggande är dock inte alltid enkelt, då det kan försvåras av olika orsaker såsom lagar. Revisorn skall enligt Revisorslagen 20§ vara oberoende, det vill säga opartisk, självständig och objektiv. Författarna ställer sig frågan om det är möjligt att ha en relation och samtidigt vara oberoende.

Den här rapporten har skrivits som en del av ett examensarbete på energiingenjörsprogrammet på Högskolan i Halmstad under våren 2014. Examensarbetet har genomförts i samarbete med AB Färdig Betong samt ÅF Infrastructure AB i Göteborg.Syftet med projektet är att undersöka energibesparingspotentialen hos AB Färdig Betongs produktionsanläggning på Ringön i Göteborg.Projektet har inneburit en energikartläggning av en industriell produktionsanläggning för lösbetong. Utgångspunkt för energikartläggningen har varit energiledningssystemet ISO 50001, med målsättningen att ta fram en teknisk energikartläggningsrapport i enlighet med standarden.Anläggningen har analyserats ur ett energibesparingsperspektiv. Data- och informationsinsamling samt mätningar har genomförts för att ta fram indata som beräkningsunderlag. Genom beräkningar har sedan möjliga energibesparingspotentialer och åtgärdsförslag tagits fram.Den totala energibesparingspotentialen för anläggningen innebär en besparing på 223 MWh av anläggningens totala energianvändning på 857 MWh år 2013, vilket motsvarar en minskning med omkring 26 %.Allmänna slutsatser är bland annat att all produktionsutrustning bör placeras inom klimatskalet, att all uppvärmning bör vara temperaturreglerad samt att ett mer långsiktigt energiperspektiv behövs i anläggningen.Energibesparingsmöjligheterna för anläggningen är mycket goda och investeringskostnaderna är i allmänhet låga..

Today every organization is committed to some kind of environmental scanning in order to get necessary knowledge of the world around them. The acquisition, organization and storage of information in combination with a strategic use, is today an important factor for a successful organisation in any sector of our society.In this Master thesis I have studied how an organisation such as The Confederation of Swedish Enterprise (Svenskt Näringsliv) handles its information resources. I have also looked at the flow of information within the organization. The Confederation of Swedish Enterprise is Sweden?s largest business federation representing 50 member organizations and 55 000 member companies.

Children are a group of patients that require special knowledge from the anesthesia staff, both general and specific. Theoretical knowledge and practical experience is necessary to adequately care for the child as it anatomically, physiologically and mentally may differ from adult patients.A growing problem in the pediatric population is overweight and obesity. From a stagnation in the early 2000s the prevalence of overweight and obesity among children in the world are again increasing.The purpose of this study was to examine peri-operative care of overweight and obese children.Systematic searches were done in PubMed, CINAHL and Scopus. After the quality audit according to SBU, twelve articles were included for analysis.Results suggest that overweight and obese children have a higher risk of respiratory peri-operative complications. The risk of hospital admission after outpatient surgery was also greater in this group as well as higher costs for health care.Overweight and obese children are complex subjects with more frequent peri-operative risk factors than normal-weight children.

The objective of this work was to introduce measures to reduce energy and water demand at Gävle Söder 17:10. To succeed, this energy audit has been made. The work is based on collected statistics from the property owner Norrporten, measurements, literature review and through consultation with experts in the field. Two models, one for each building, have been created in the simulation program BV2 to estimate the potential of energy measures based on the collected information. The models in BV2 have been verified against the statistics of the energy consumption.With the help of calculations and simulations, seven cost-effective measures have been identified.

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.

Syftet med denna studie är att utifrån ett föräldraperspektiv undersöka behov av och önskemål om stödsom föräldrar med diagnos inom autismspektrum beskriver i sin föräldraroll. Ett annat syfte är att bidra med ökad kunskaptill en diskussion kring utformandet av stödinsatser för dessa familjer. Studien är kvalitativ med intervjuer som gjorts ihalvstrukturerad form. Åtta föräldrar har intervjuats. Föräldrarna beskriver att deras svårigheter gör det svårt för dem isamspelet med barn och partner.

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.

Detta examensarbete utreder en ny typ av spjällhus som optimerats för dragracing. Spjällhuset styr luftflödet till förbränningsmotorn och regleras av gashandtaget. Konceptet är utvecklat av Emtes Ingenjörsbyrå och i examensarbetet ingår att konstruera ett spjällhus med det nya konceptet för motorcykelmodellen Suzuki Hayabusa. Det standardmonterade spjällhuset är anpassat för gatubruk och ett brett effektregister. För dragracing är den maximala effekten avgörande och det standard monterade spjällhuset är en flaskhals vid WOT (Wide Open Throttle).För konceptet saknas dock fullständiga lösningar för diverse funktioner.

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.

Evaluations of open Ditch status and function, with an assessment of suitability of a conversion to a two stage ditch as a low maintenance alternative. To illustrate Swedish drainage problems this work focused on two agricultural drainage associations assessed in detail with a new method called MADRAS (Minnesota Agricultural Ditch Reach Assessment for Stability). With the assessment of the MADRAS method estimates were made to conclude the ditches operating problems. This was made through measurements of sediment depths, mass bank failures etc. in order to quantify ditch problems and propose practical actions for improved ditch stability and water quality. The MADRAS surveys were conducted in two main ditches that drains 2900 hectares of land on the northern shores of Mälaren. In the study measurements of the ditch cross-sections were also conducted to compare actual profiles with the original map profiles. The evaluation showed that parts of the studied ditch sections were operatively poor; main reason was mass bank failure, undercut channel banks, sediment aggregations and narrowed ditches. The profile survey shows that a majority of the profiles 80 % has sediment accumulations there remains only 64 % of the original profile from the map.

Uppsatsen undersöker två svenska socknar kring nödåret 1867. Syftet är att se de direkta och varierande konsekvenserna av en missväxt.Socknarna är Vilhelmina i Norrland och Döderhult i Småland och den avgränsade tidsperioden är 1865-1870. Undersökningen har gjorts utifrån församlingarnas kyrkoarkiv samt Statistiska Centralbyråns (SCB) befolkningsstatistik. Forskningsläget visar på varierande konsekvenser av nödåren 1867-1869 och ett tydligt samband med en ökad emigration till Nordamerika, men det finns ingen liknande jämförelse på mikronivå som detta arbete kan visa.I uppsatsen finns en översikt över Sverige på 1860-talet, missväxtåren samt en beskrivning över Vilhelmina och Döderhult. Stapeldiagram presenterar de två socknarnas födda, döda, utflyttade, emigrerade samt totala befolkningsmängd.

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.

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.

In this study, emphasis was situated around pupils? expectations regarding body shape and physical proficiency among teachers within the subject of physical education. Additionally, possible outcomes of failure to uphold such demands were put in relation to aspects of legitimacy. To enable such study a qualitative study including semi-structured interviews was conducted and carried through, involving six pupils in the third grade of upper secondary education. The pupils were mainly selected through a convenience sample with.