Syfte: Syftet med uppsatsen är att utifrån en intressentmodell granska nyttan av revisionspliktenför samhället samt näringslivet. Intressenterna blir i detta fall Ekobrottsmyndigheten,Skatteverket och små och medelstora företag. Hur små och medelstora företag ser pårevisionsplikten kommer analyseras och alternativ till revisionsplikten kommer även attbehandlas.Avgränsningar: Uppsatsen behandlar endast Skatteverket, Ekobrottsmyndigheten ochnäringslivet. Från näringslivet väljs två företag som författaren vidare undersöker.Metod: Undersökningen riktar sig mot två intressentgrupper. Representanter från dessaintressenter intervjuas i person.Teori: Teorier om revisionspliktens syfte och nytta hämtas från sekundära källor.

Husqvarna is a world leading producer of chainsaws with a well-established brand name. Husqvarna now has an interest in investigating the possibiltiy to expand their production of chains and guide bars to include cutting equipment for timber-harvesters.This project is a technical study which aims to answer questions about cutting equipment for timber-harvesters that have been decided in cooperation with Husqvarna. The questions have mainly been focused on forces, cutting speeds, service and maintenance -as well as general questions regarding the size of the Swedish market.Two methods have been applied to answer the questions. Interviews with retailers of harvesters, producers of harvester heads and harvester drivers.The main findings in this project show that there is a relatively small selection of harvester chains on the Swedish market. In contrast to the selection of harvester chains the selection of guide bars is quite large.

Chemical substances are spread diffusely and uncontrollably as a result of the increased consumption of goods. REVAQ is a certification system that works to reduce the flow of hazardous substances to Swedish treatment plants and to create a sustainable nutrient recycling. According to REVAQ, the yearly accumulating rate of metals should not exceed 0.2% in soil per year. Silver and bismuth are two metals that do not fulfill this requirement. The silver concentration in sludge decreased during the last decade, however the last few years, it has leveled off.

Bakgrund: Patienter med kronisk obstruktiv sjukdom (KOL) som behandlas med Non-invasiv ventilation (NIV) har risk för trycksår och malnutrition. Observation och övervakning av patienterna är viktigt för att kunna följa behandlingsförloppet och tidigt upptäcka en eventuell försämring samt förebygga komplikationer. Dokumentation av given omvårdnad måste kunna följas för att utvärdera och säkerställa kraven på en god och säker vård. Syfte: Syftet med studien var att granska omvårdnadsdokumentationen för patienter med KOL som behandlats med NIV på en medicinsk akutvårdsavdelning. Metod: Studien genomfördes som en retrospektiv systematisk journalgranskning i 75 journaler med en granskningsmall.

The increase in sales of the so called smart phones has meant that there has also been a requirement to determine new applications for which they are suitable. One of the largest platforms for smart phones is Android and the task of this thesis is to develop an application for a company that wishes to create interactive radio for the Internet. In addition to ordinary radio features, the company would like the application to be able to present images and a small web page called Canvas. The overall aim ,of this thesis, is to build a fully functional media player that is compatible with the majority of the commonly used Android based mobile units. To fulfill the overall aim, nine explicit goals were targeted.

This is a report for our thesis that was conducted as a conclusion of our bachelor degree in Business engineering at the Royal Institute of Technology (KTH). The work is done in cooperation with the firm Navigate Consulting Business Solutions AB.They have their leading expertise in Oracle E-Business Suite and has previously chosen to implement Oracle EBS R12. The modules that are planned to be implemented are general ledger (GL), accounts payable (AP), accounts receivable (AR), project module (PA), purchases, and CRM. For a consulting company like Navigate, it is particularly important to have a simple and effective time reporting process. We were therefore asked to provide new tabs with a decision-making process to determine if Oracle Time & Labor (OTL) is a useful time tracking system for their business.In order to achieve the company´s aim and objective we decided to follow a development method with five different phases.

In this study, we looked at how balanced the various christian denominations in Sweden were raised in the news, on the basis of the requirement for balanced reporting. To measure the balance, we utilized Harcup and O'Neill?s news values and studied to what degree these values occurs in association with news articles that address the various denominations. The following denominations were selected for this study; Word of Life, the Pentecostal Church, Jehovah's witnesses, the Catholic Church, the Salvation Army and the Swedish Church. These denominations were then studied on the basis of news values in four of Sweden?s largest news organisations, in terms of audience numbers.

The last two decades have changed the society from the Industrial Age to the Information Age. The technological development, especially in IT, has caused a ?Revolution in Military Affairs?. However; how big are the changes RMA will give, or will it even change the foundation of the Art of War and if so, in what way?RMA has three cornerstones DBA, DS and PE all closely integrated in an NCW-concept.

Glulam is a product that was engineered to make use of timber in a more efficient way. Bychoosing timber of similar quality and discarding natural defects during production, thedevelopment of a stronger cross-section is achieved.Carbon fiber is a relatively new material with a high tension capacity. This feature is used toexamine how the bending capacity of the beams improve by adhering carbon fiber laminateson the lower edge of the beamsThe strength of the material is tested with three experiments: carbon fiber on the bottom of thebeam (a), carbon fiber attached to the lower sides of the beam (b) and carbon fiber in thebeam, covered with a layer of wood (c)The results show that the first case, where the carbon fiber is attached to the bottom of thebeam, gave the best result with an increase in capacity of 59 % compared to the nonreinforcedcontrol. The other two cases also show an improvement in capacity, beam-type 3had a capacity increase of 47% and beam-type 4 increased with 25 %Tests were also made with glulam beams reinforced with fiberglass, but these tests were notanalyzed in depth because the purpose was to compare the capacity to carbon fiber. Thisbeam improved its capacity by 40.3%.The tests show that carbon fiber as a reinforcement material for glulam is a good choice whenthere is a requirement for stronger cross-sections in both new production and renovation ofold buildings.

The health care sector is one of the most information-intensive institutions in Sweden. Big investments in information technology have been made to ensure efficiency and quality within organisations in health care. This has led to high requirements in documentation and resulted in an increase in administration which gradually more often is done by nurses and doctors. A major problem is that it is difficult to gain access to the information recorded in all the different systems, which is their objective. This causes double documentation instead of being a support in follow-up performance.

According to the Employment Protection Act, the permanent employment is the main condition of employment in Sweden. Nevertheless, nowadays a large number of employers choose to apply other conditions of employment than the permanent employment in their businesses. The rapid technical development and the demands for shorter perspective investment in companies on the Swedish labour market have started the requirement for a more flexible workforce. On-call employment is one of the conditions of employment that is increasing the most. This condition of employment is adjusted by the parties on the labour market.

Vi har med hjälp av en kvalitativ metod undersökt vår problemformulering och vårt syfte, om revisorernas syn på slopandet av revisionsplikten.  Utifrån problemformuleringen har frågeställningar till undersökningen bildats och dessa försöker vi att besvara i uppsatsen. Revisionen tillkom för första gången i 1895 års lag om aktiebolag, men revisionsplikten kom inte till förrän år 1988. Utvecklingen av revisionen har fortsatt till att bli mer omfattande. Revisionsplikten har medfört administrativa kostnader för de små företagen och EU vill minska bördan för dem. I Sverige har en utredning gjorts angående huruvida revisionsplikten ska slopas eller inte.

In order for a judgement to be enforceable in another Member State, there is a certain requirement for an "intermediate? court procedure, a so-called exequatur procedure. An exequatur procedure is both expensive and time-consuming. The average cost of the procedure within the EU is 2 200 euro in a case without particular difficulties. In more complex cases, the cost of the procedure can be validated up to 12 700 euro.

AbstractAs a young offender in Sweden today you can be sentenced to juvenile care within the social services. Within the juvenile care it may be an option for these young offenders to undergo an affect program. That is a collective name for several types of structured programs that can include everything from conversations to visits. The purpose of this study was to create an understanding of which arguments there are for why these affect programs for young offenders is being used in three municipalities in southern Sweden. We authors found this interesting because of the lack of evidence for these affect programs.

SEP Modular Armoured Tactical System is the next generation of military vehicles developedby BAE Systems Hägglunds AB. At present time, BAE Systems Hägglunds AB aredeveloping a 6-wheel electrical hybrid and a conventional 8-wheel vehicle. The questionformulation was summarized as: ?In which ways can the electrical transmission in a hybriddriveline for SEP be designed, when the surrounding fixed interfaces are kept and the unity ofcomponents within SEP is maximized??. The purpose of this master thesis was to study avariety of concepts for hybrid propulsion.