Senast som revisionsplikten var föremål för aktiebolagskommitténs arbete var 1995. Skälet som angavs då för inskränkning av revisionsplikten var att revisionen innebar en kostnad för företagen. Vid det tillfället skedde inga ändringar då revisionsplikten ansågs förhindra ekonomisk brottslighet i framförallt de mindre bolagen med ett litet aktiekapital. Vid ett möte i mars 2007 betonade det Europeiska rådet kraftiga gemensamma insatser för att minska de administrativa bördorna för företag. Det betonades att små och medelstora företags kostnader för revision och redovisning är särskilt betungande.

The biogas plant Kungsängens gård, owned by Uppsala Vatten och Avfall AB, produces biogas and biomanure from organic household waste, food processing waste and slaughterhouse waste. In year 2012, 4.4 million Nm3 of biogas were produced from 25 200 tons of waste. Before digestion all substrate is sanitized by pasteurization at 70°C in order to kill pathogens. Another method, integrated thermophilic sanitation (ITS), is of interest in order to decrease the energy demand. The method implies that the substrate is sanitized during ten hours in the digestion chamber, where the temperature is 52°C.

AbstractThe research project Liberation, supported by the European Commission under the Environment and Sustainable Development Programme (Fifth RTD Framework Programme) aimed at developing a decision support system for ecological risk assessment of contaminated sites has proposed a tiered system including the triad method. This method integrates contaminant chemistry and bioavailability analyses with observed ecotoxicological effects in soil and groundwater. In this study the triad method was used to perform a risk characterization of a former surface treatment and metal industry, now used for the student union buildings of the Mälardalen University in Eskilstuna, Sweden. On the site, high concentrations of copper, zinc and nickel have been detected in the soil in a preliminary investigation of contaminant levels with XRF. For performing the risk assessment of the site according to the triad method, contaminant bioavailability, soil metal concentrations and soil toxicity were determined and an ecological assessment was carried out on four selected soil samples (one reference soil and three samples with low (B), medium (C) and high (D) contaminant levels). Contaminant bioavailability was measured through leaching (ISO TC 190/S7) and biouptake tests (DGT).

One could argue that the most discussed topic in finance is whether or not it is possible to ?beat the market?. Even though many people claim to do this, there is little evidence to support the idea that one can consistently beat the market over a long period of time. There are indeed several examples of investors who have managed to outperform the market consistently for a long time, but the efforts of these individuals or institutions could by many be considered to be pure luck.One of the many strategies that have been evaluated by several researchers and is said to generate a risk adjusted return greater than that of the market, is one based on the P/E-effect. This strategy is based on the financial ratio P/E ? price divided by earnings ? and used by constructing portfolios consisting of stocks with low P/E ratios.

Earth?s resources have been exploited unsustainably. If an entire conception of exploitationof natural resources does not change now, this will entail enormous costs in the future.This insight has lead to a recently increased interest in clean technologies among privateequity capitalists. In the fourth quarter of 2006 about 10 percent of all private equityinvestments made in the US market were placed in the cleantech industry. Despite a goodinvesting climate in Sweden, Swedish capitalists have shown little interest in cleantechinvestments.

De uppgifter som revisorn presenterar i sin revisionsbera?ttelse bo?r intressenter och fo?retag ha fo?rtroende fo?r. Revisorn ska vara en oberoende la?nk mellan intressenter och fo?retag. La?saren fo?rva?ntar sig finna eventuella ekonomiska problem i a?rsredovisningen.

Sahlgrenska Academy at University of GothenburgDepartment of Clinical NutritionAbstractTitle: The effect of nutritional treatment on functional recovery after stroke, a systematic reviewAuthor: Ingrid Blankenau and Amanda LindbladSupervisor: AnneMarie GrönbergExaminer: Anna WinkvistProgramme: Dietician study programme, 180/240 ECTS Type of paper: Examination paper, 15 hpDate: April 13, 2011Background: Every year 30 000 people in Sweden suffer from stroke. This costs society about twelve billion SEK. Many stroke survivors experience functional impairment which may lead to difficulties for them to meet their nutritional needs. Nutritional treatment is important in the recovery process after stroke as malnutrition increases the risk of complications.Objective: To investigate the possible effect of nutritional treatment on functional recovery after stroke.Search strategy: The search was conducted in the databases PubMed, Scopus and Cochrane by using the English keywords stroke, nutrition, rehabilitation, functional outcome, recovery, acute stroke, ischemic stroke, ischemic acute stroke, nutrition therapy, brain hemorrhage, functional recovery and nutritional rehabilitation.Selection criteria: Studies published before 2001 conducted on human subjects who suffer from stroke where they measured functional capacity and did a nutritional intervention, written in English, Swedish or Norwegian, and did not have to be requested from the library.Data collection and analysis: A systematic search was performed in PubMed. Studies which had an interesting heading were examined and abstract read.

The biogas plant Kungsängens gård, owned by Uppsala Vatten och Avfall AB, produces biogas and biomanure from organic household waste, food processing waste and slaughterhouse waste. In year 2012, 4.4 million Nm3 of biogas were produced from 25 200 tons of waste. Before digestion all substrate is sanitized by one hour?s pasteurization at 70°C in order to kill pathogens. Another method, integrated thermophilic sanitation (ITS), is of interest in order to decrease the energy demand.

In the recent years auditing scandals all around the world, deficient internal control has attracted a lot of attention. This has contributed to further requirements on insight and internal control. Those scandals have seriously damaged the auditor?s profession and contributed to a reduced trust among the public. Therefore an extensive work to recover and stringed the trust was started all around the world.

This report is the result of a thesis conducted at the consulting firm Bjerking AB andis the final part of the Bachelor Programme in Construction Engineering at Universityof Uppsala. The work aims to investigate the costs and how the choice of ventilationsystem affects building projects during a long-term period. This report covers costssuch as investment, maintenance and energy but also how they affect residents andbuilders. Building regulations for energy consumption are expected to be tougher;therefore a comparison of two different heat recovery ventilation systems(HRV-system) was made. One system is based on a centrally placed unit that coversthe whole buildings ventilation through vertical shafts.

Diskussionerna om ?granskning? av miljö- och hållbarhetsredovisningar har i Sverige funnits sedan mitten av 1990-talet. Specialistrevisorn Lars-Olle Larsson menar att efterfrågan ökar angående bestyrkta hållbarhetsredovisningar. Detta på grund av de ökade kraven från organisationer som Global Reporting Initiative (GRI), Förenta Nationerna (FN) och Amnesty International. Med andra ord har uppmärksamheten riktas mot såväl företagens samhällsansvar som den enskilda revisorn och revisorsprofessionen.Det finns en pågående forskningsdebatt som grundar sig på struktur kontra bedömning i revisionsprocessen.

Revisorerna upprätthåller en viktig funktion som oberoende bedömare av ekonomisk information som regleras genom lagar och förordningar. I dagens samhälle är det viktigt för företag att upprätta pålitliga årsredovisningar för sina intressenter. Det är ett komplext uppdrag för revisorer att göra en adekvat bedömning av företagets fortsatta drift om going concern-varningar skall utfärdads som inte får leda till felbedömningar. Detta eftersom effekterna av sådana medför stora konsekvenser för både företagen och revisionsbyråerna. Utfärdandet av going concern-varningar kan i sin tur resultera i så väl stora intäktsbortfall för revisionsföretagen som negativa signaler till företagets intressenter som kan medföra stora konsekvenser.

Alla företag måste redovisa sina intäkter och kostnader. Aktiebolag, föreningar och stiftelser har en så kallad revisionsplikt vilket innebär att det man redovisar måste granskas av en revisor. Detta kallas revisionsplikt. Det diskuteras om revisionsplikten ska avskaffas för mindre aktiebolag i Sverige. Den eventuella lagförändringen kommer att innebära marknadsförändringar för revisorerna.

Alla företag måste redovisa sina intäkter och kostnader. Aktiebolag, föreningar och stiftelser har en så kallad revisionsplikt vilket innebär att det man redovisar måste granskas av en revisor. Detta kallas revisionsplikt. Det diskuteras om revisionsplikten ska avskaffas för mindre aktiebolag i Sverige. Den eventuella lagförändringen kommer att innebära marknadsförändringar för revisorerna.

VAV (Variable Air Volume) system has been studied in a newly constructed office-building. The goal for the study has been to evaluate how the ventilations system work in practice, if adjustments can be made to achieve an more energy efficient system and to evaluate if other alternative ventilation systems is to be preferred in the further.The degree project has been executed at Helenius Engineering Firm who is working with the environment, media systems, HVAC and energy in buildings. The building that has been studied is owned and operated by Akademiska hus.Literature studies, visits at site, inventory, review of system documentation, energy analyses, interviews, key figures, LCC, sand energy- and indoor climate simulations has been made to study the building. Where appropriate some tools from Six Sigma have also been used.How to achieve an energy efficient system and a pleasant indoor climate is studied with human health and well-being as base for the indoor climate requirements. Technical support systems such as ventilation systems have to be designed so that an acceptable indoor climate can be achieved.