Title: The auditor?s recommendations to small businesses in the choice of K2 and K3Authors: Christopher Dimovski and Dennis Carlsson Published: Spring 2014 Background: The background of this study is the introduction of the new K-regulations. For small businesses, there is a possibility to choose between the rule-based K2 and the principal-based K3. It becomes mandatory to apply the K-regulations from 2014. We want with this study understand and explain the significance of the auditor and its recommendations to small businesses in the choice between K2 and K3. Aim: The aim of this study is to describe how the auditor makes recommendations to small businesses in the choice between K2 and K3 and through that create an understanding of what influence the auditor have when it makes recommendations and at the end contribute to the building of models. Formulation of problem: How can we understand and explain the auditor?s recommendations to small businesses in the choice of K2 and K3?Methodology: We have used a qualitative method where we have interview eight auditors.

SAMMANFATTNING När man i tidigare undersökningar studerat betesgång för mjölkkor har klimatet på betet inte beaktats. En höglakterande ko producerar mycket värme som hon måste avge till sin omgivning för att kunna bibehålla sin kroppstemperatur. De sätt som djuret kan avge värme på är begränsade och påverkas av flera klimatfaktorer samt djurets genetiska och biologiska förutsättningar. Antalet dagar som registreringar gjordes under denna studie blev av flera olika anledningar få, 18 dagar. Klimatet utomhus under studien registrerat som globtemperatur varierade från 22,4 till 34,7ºC. Då djurskyddslagen skall främja djurens hälsa och djurets naturliga beteende fick en grupp 126 höglakterande kor möjlighet att välja uppehållsplats under tiden 26 juli till 11 augusti. 2004. Korna fördes ut på betet vid niotiden på förmiddagen och var därefter fria att gå in och ur stallet efter egen vilja tills de togs in för kvällsmjölkning omkring klockan tre påeftermiddagen.

Today, activities funded with public funds needs to present relevant and reliable information which shows the results obtained. Requirements increase in welfare activities to be run based on scientific, empirical knowledge. This applies particularly to social work. The social work is, however, poorly researched in areas such as knowledge of interventions in the content, context and effects. One way to evidence-base social work can be to conduct regular and qualified assessments.

This thesis aims to examine the viability of various techniques for increased electricity generation in CHP plants and the effect of electricity price fluctuations on the profitability.The techniques examined are fuel dryer, pellet production, methane production, combined methane- and pellet production, seasonal heating storages in caverns and pit heat storages and condensing tail. Using Excel and Matlab, the prerequisites for investment costs, revenues and expenses were calculated.What affects the price of electricity is a combination of economic and technological development, energy prices, economic structure, population changes and weather. Different scenarios for the electricity price were therefore examined. In the base case, the electricity price was given by the Nord Pool electricity price statistics of area three in 2011. Thereafter, WiMo was used to design the electricity scenarios for 2030, which was then applied to the data to obtain the viability of various scenarios. The techniques examined were found to give greater profits to the CHP plant by increasing and optimizing the production of electricity.

A fauna passage is a way for animals to cross roads separated from the traffic. In Sweden, there are an unknown number of passages with different functions and appearances. These passages would, with the question ?Which fauna passages can be found in Sweden, and how well do they work?? as a base, be compiled in a comparable way. This would be done with a number of questions asked to the different regions of Vägverket.

Due to political decisions regarding the Swedish school, public and independent schools booth face the need topromote themselves in the quest for new pupils. This study aims to, from a communications perspective, examine how four selected upper secondary schools address their target audience; the pupils?to?be, on their homepages. Additionally, I intend to investigate whether, and if so, how, said addressing can be connected to the different target groups applying to the schools in question.The questions asked in this study regard the way in which the selected schools describe themselves on their homepage; how do they use the textual and visual content to address their audience, and can there be disagreement between the meaning of the text and that of the image? To answer these questions, I use a theoretical base made out of visual communication and semiotic as well as rhetorical analyses.The methodological procedure is a qualitative approach on the matter, allowing me to understand the ?what? of the content on the homepages, as well as the ?how? it?s being communicated.

The consultancy firm Knowit sought a smartphone application for communication between schools and pupils. Together with the students, it was decided to create the app both for Android and for iPhone. The project would produce a prototype app with limited functionality usable as a proof-of-concept in communication with potential customers.The questions that have characterized the work are; what features would be demanded in a school app, how to program user-friendly functionality and how to use object-orientation to design such an app. A question has also mentioned the differences between development for iOS and Android. The work was done in an iterative process in which the students worked together with planning, programming and testing.

Tractors of today come equipped with a CAN-system. A CAN-system sends information from sensors to electronic control units who process the signals. The sensors measure several interesting parameters such as force, pressure and speed for various components of the tractor. This thesis discuss a force sensor which is placed in the pivot of the tractors three point linkage, the sensor measure the horizontal reaction force from the load that the tractor is exposed to. Signals from this sensor can be used to measure the force from any implement that the tractor is exposed to during an operation.

AbstractThe Energy Declaration is a law that will come into effect October 1: Th 2006. This report has Värnamo municipality as principal and shall clarify what the estate owner in general and Värnamo municipality in particular need to know about this law. Another part that is going to be dealt with is how large the future need for energy experts in this field will be, and which competence that will be demanded for them.The work will in general deal with simplified energy declarations for apartment houses and public buildings, since these buildings are the first to be involved with energy declarations.The energy declaration will consist of a number of important components.? Energy power i.e. how much energy the building consume? If the ventilation control is done? If the radon measurement is carried out? Recommendations of measures to improve the energy power? Reference value to compare the buildings energy power againstAccording to the law the declaration shall been made by an independent expert, which will need certain information for this.

Horse keeping is gaining an increasing interest in Sweden. During 2004 to 2010 the number of horses increased with 10 - 20 %, and was estimated to be 362 700 in 2010. Julmyra Horse Center (JHC), situated in Heby municipality, is a gated community for people sharing a large interest for horses and a vision of a sustainable horse management has been formulated. This study evaluates how the horse keeping of today at JHC, and how an expansion of the horse keeping may affect the risk of enhanced phosphorus load to the nearby lake system Vansjön ? Nordsjön.

I Ur och Skur preschools base their teaching on outdoor activities and all educators are called leaders, disregarding their educational background.The purpose of this study is to find out how the leaders of six I Ur och Skur preschools are working, specifically with the written language, in the outdoors environment. The study discusses the concept of literacy, methods leaders use and the advantages and disadvantages they experience with outdoors education and the thoughts they have about outdoor activities. The basis for this study is the objective pursued in the curriculum: "preschools should strive to ensure that children develop an interest in written language and an understanding of symbols and their communicative functions". Respondents have also been asked what outdoors education means to them on a personal level.To achieve my research results five qualitative interviews, with room for follow-up questions, were conducted. One of the respondents felt that she lacked time but still wanted to participate and doing so by answering questions by email.

This paper deals with variations in the osteological material of dog (Canis familiaris L.) from the Mesolithic Scania, southern Sweden. The general aim is to discuss the use and specialisation of dog during the period, and differences or relations between cultures and traditions within the Mesolithic period. The study is based on a analysis of the bone material from the sites; Ageröd I:A-D, Ageröd I:H-C, Bredasten, Bökeberg III, Hög, Löddesborg, Ringsjöholm, Segebro, Sjöholmen, Skateholm I-II and Tågerup, phase 1-3, with datings from Late Maglemose Culture to Early Ertebølle Culture. The seminar paper also includes descriptive statistics of the osteometrical data of Denmark, from several studies of Degerbøhl (1927) and Noe-Nygaard (1995, 2003). The study is focused on the relation between size, robusticity, muscle grooves and ligaments of mandibula, tibia, radius, humerus, femur and metacarpalia/metatarsalia.

For many years, there has been a housing shortage in Sweden. Many have been expecting a construction boom in the housing sector, but that has yet to arrive. With the current legislations and guidelines surrounding modern, energy efficient housing; production costs have increased dramatically in recent years. As a result, having a negative effect on housing production despite the high demand for homes.This exam work is carried out on a construction project of Sjötorpshus AB and its purpose is to evaluate how to optimise the construction process for the production of a new residential settlement, "Kv.Hunden", located in Katrineholm. In an interview with the company's MD, Pär Knutsson, four main issues were defined to focus on.

This essay addresses the subject social interaction in the social network named Facebook. The studied interaction took place between the Swedish clothing company H&M and the active visitors on the company page in the social network. The subject of social interaction in social media is an interesting field to study due to its vast range, the largely amount of people involved and it is of interest to see how the company and customers interact. The purpose of the essay was to study the interaction between the company and visitors. The statement of the problem is divided into four questions which is processing a deeper analysis of how the company page is used.

SammanfattningSyftet med studien var att undersöka om det fanns någon skillnad i muskelaktivitet ivadmuskulaturen när olika eller inget vadskydd användes vid vadpress. Jämförelsegjordes mellan vadskydd (A), stickat av ett modifierat polyolefingarn och ett tillstickningen identiskt och utseende näst intill identiskt vadskydd (B) av polyamid,samt utan vadskydd.Testgruppen bestod av 13 män från militärhögskolan i Halmstad. Testpersonernagenomförde vadpress i smithmaskin* på en belastning av 50% av 1RM*.Muskelaktiviteten mättes med hjälp av sEMG* och tre mätningar per persongenomfördes. Det första utan vadskydd, andra med vadskydd A och det tredje medvadskydd B. Resultaten visade ingen signifikant skillnad i muskelaktivitet mellan användandet avvadskydd A och vadskydd B eller mellan vadskydd A och utan vadskydd.Mätmetoden sEMG är känslig och kan ha gett missvisande resultat. Fler studierbehöver göras dels angående skillnad i muskelaktivitet och dels för att testavadskyddens eventuella andra egenskaper, positiva eller negativa.