Automatic trimmerhead is an examination project for making an automatic trimmerhead for grass trimmers with the user and functionality in focus. Our perception is that a happy user is a user who can pick up his or her trimmer, use it and put it back to its place when the job is done. It should not be necessary to interrupt work and perform maintenance on the machine just to make it work as promised.The project has been made in collaboration with the company Husqvarna, which is one of the biggest actors dealing with garden machinery on the market. Together we determined the project goal, ?To invent, construct and test a brand new concept for how an automatic trimmerhead can look and function?.At this day there are several different automatic trimmerheads on the market, both semi and fully automatic.

Det är mycket viktigt att en revisor är oberoende, detta för att ge en opartisk och rättvis bild av finansiella rapporter. Den kommunala revisionen har de förtroendevalda revisorerna som ska granska att verksamheten sköts på ett tillförlitligt sätt enligt god revisionssed. Dock har proceduren för utnämnandet av de förtroendevalda revisorerna kritiserats i media för att vara partiskt och jävigt.Tidigare forskning lyfter fram olika hot som kan påverka en yrkesrevisors oberoende och opartiskhet i sitt arbete. Vissa av dessa hot väljs ut och undersöks. Har de utvalda hoten även en påverkan på de förtroendevalda revisorerna i Sveriges kommuner? Hot mot oberoende undersöks i form av tre undersökningsfrågor: rådgivning, kvalitetskontroller samt längden på uppdraget.

Hägglunds Drives in Mellansel, Sweden, manufacture radial piston hydraulic motors foremostwithin applications in the industry. These motors have several sliding contacts, one of these, isthe contact between piston ring and cylinder bore. The radial piston hydraulic motors advantageis to produce high torque in very low rotation velocity, this result in that the maximum slidingvelocity between piston ring and cylinder bore, during the whole stroke, is very low. Theconsequence of this low sliding velocity is that the contact between piston ring and cylinderbore, during the whole stroke, is bound to the boundary lubrication regime. This result in, thatthe piston ring is exposed to wear, thus affect the service life of the complete hydraulic motor.To minimize wear of piston ring, it is essential to determine the oil film thickness between thepiston ring and cylinder bore.

The aim of this paper is to examine the capacity for ethical reasoning of Swedish certi-fied auditors in the five largest accounting firms in Stockholm, and also how ethics courses affect the auditors' ability to ethically statement. To calculate the auditors ability to ethical statement, questionnaire has been used. The questionnaire is based on a psychological instrument, the so-called Defining Issues Test. At the beginning of the questionnaire some questions are asked about the ethics courses. From the questionnaire a calculation was made of an average index called p-score (Principled score).

Uppsatsens syfte är att ta reda på enskilda revisorers uppfattning om penningtvättslagens eventuella påverkan på revisorns arbete och kundrelation. Dessutom undersöker uppsatsen enskilda revisorers syn på om de anser att de har förutsättningarna som krävs för att följa penningtvättslagen. Studien har genomförts med en kvalitativ undersökningsmetod. Fem revisorer med lång erfarenhet inom revisionsbranschen har blivit intervjuade och därmed bistått med sina åsikter.Enligt lag (2009:62) om åtgärder mot penningtvätt och finansiering av terrorism är revisorer skyldiga att granska och anmäla transaktioner som kan misstänkas vara penningtvätt eller finansiering av terrorism. Revisorerna är även skyldiga att ha god kundkännedom, vilket bland annat innebär att de skall göra noggranna identitetskontroller.

The project contains a force analysis of the vertical axis wind turbine Lucia's supporting arms and a measuring device to experimentally measure the forces is made. The forces between the supporting arms and the tower are calculated theoretically and then simulated by a computere. A measuring devise is then designed to measure the forces experimentally. The forces acting on the attachment between the supporting arms and the tower is primarily the centripetal force, gravitational force and the aerodynamic forces on the rotor wings. The maximum forces were theoretically calculated and is 13.38 kN along the x-axis, -0.25 kN along the y-axis and then 0.5 kN along the z-axis.

Revision är en viktig del för att samhället och näringslivet ska fungera på ett tillfredställande sätt. Under flera år har avskaffandet av revisionsplikten varit ett omtalat och diskuterat ämne.Förväntningsgapet är ett annat ämne som diskuterats och engagerat människor inom revisionen. Förväntningsgapet uppstår när företagens och dess intressenters förväntningar på revisorerna inte överensstämmer med revisorernas arbete. Detta är ett problem som uppmärksammats under de senaste åren då det uppdagats flera olika företagsskandaler. Syftet med uppsatsen är att skapa en större förståelse för revisorernas arbete och vad som menas med begreppet förväntningsgap.

En framgångsfaktor vid internationell tjänst är att samspelet mellan samtliga enheter fungerar friktionsfritt. Detta underlättas om samtliga enheter känner varandra innan rotation till missionsområdet. I framtiden kommer hela förband som har kontraktsanställda soldater rotera ner, dock innehar inteförbanden samtliga funktioner för att lösa alla arbetsuppgifter i missionsområdet. Vid dessa fall lånar man in enheter från andra förband. Inlåningar kan skapa friktioner mellan enheterna.

Title: The dynamics of the Audit expectation gapIntroduction: The audit expectations gap is the difference that exists between what auditors and users of accounting information expects an independent auditor to do. Since the definition arose in 1974, much research has been done about the gap. What is relatively unexplored is how the gap changes over time within a country, and how it is affected by external events. This lack of knowledge has motivated this study.Problem: How has the audit expectation gap changed in Sweden, from the emergence of the definition until today? In which way have corporate scandals and legislative changes affected the gap?Purpose: The aim is to identify and create an understanding of how the audit expectation gap has changed in Sweden.

The purpose of these theses is to show the financial economical situation during the change from conventional dairy production to ecological production. The thesis is accomplished by collecting information from literature and interviews where needed. The target group of these theses is dairy producers who will transform their production from conventional dairy production to certified ecological dairy production. The theses emphasise on the economic situation during the adjustment years. For this I have studied a presently producing dairy farm.

If an enterprise lacks capital it might be in desperate need of capital contribution to avoid liquidation. One solution to restore the economic balance, is to construct a contract in which the enterprise ensures that capital contribution will be made on given conditions. The purpose with this thesis is to analyze different ways to establish such agreements.A capital contribution can be triggered by a call-off from the board of directors to the contributor, or automatically, when the shareholders? equity falls below 50 percent of the registered capital stock. In the literature, the latter is represented as the most adaptable.

The purpose of this degree thesis is to investigate what the English teachers in an upper sec-ondary school, think about teaching students in ability grouped classrooms. The questions that I have set out to investigate include what the teachers think about ability grouping in English, the school?s current organisation of ability groups, the pros and cons of ability grouping in English, differentiation in teaching and if students get more individualized teaching with abil-ity groups, how the teachers cooperate and what would be the optimal teaching situation in an English learning classroom.I did a lot of theoretical research on the subject and studied old essays on similar subjects. I also did some classroom observations to use as background information for my interviews. I interviewed five teachers of different sex, age, and teaching experience.

AbstractThis thesis was conducted by Jenny Jansson and Maria Madsen, students at the Faculty ofTechnology and Science and the Innovation and Design Engineer programme at KarlstadUniversity, during the spring 2008. The thesis covers 22,5hp for each student. AnnaHolmquist and Chandra Ahlsell at the company FOLKFORM were the ones who requestedthe theis, their company are located at Stora Skuggan in Stockholm. Tutor for this thesis wasLennar Wihk and the examiner was Monika Jakobsson of Karlstad University.The given assignment came from FOLKFORM and the aim for the thesis was to create afurther development of two already existing lamps from an earlier collection at FOLKFORM,?Jaipur? and ?Modern Times?.

Background: The majority of the occupational accidents and work-related diseases at Swedish workplaces occur due to poor ergonomics during lifts and transportation of objects. The most common consequence of poor ergonomic conditions is low back pain (LBP) and the risk of developing LBP increases as the mechanical loading on the intervertebral disks grows. This study has investigated the biomechanical loading in the low back during two different types of patient lifts. The first lift (lift A) is developed by Modern Arbetsteknik (MA) and the second lift (lift B) is a common lifting technique among care workers. Objectives: The aim of the study was to identify any advantages or disadvantages with MA?s lift, regarding shear and compression forces in the L5/S1 disc.

Vi har intresserat oss för hur väl kursmålen i grundskolans fysik för femte skolåret uppnås. I samband med våra funderingar kring elevers kunskapsnivå inom naturvetenskap så har media presenterat en undersökning av elevers kunskap inom naturvetenskap i år 9. Denna undersökning visade att uppnåendemålen för år 9 inte nåtts. Detta tycker vi är alarmerande och vill därför undersöka om dessa brister förekommer även i de tidigare åren, eftersom det finns uppnåendemål som ska nås i slutet av år 5. Informationsunderlaget är inhämtat från aktuella rapporter, tidskrifter, litteratur, Internet, interjuver, observation och aktuella styrdokument.