This study is a semi-­structured, qualitative depth-­interview study investigating Swedish institutional investors' perception of the fact that companies purchase non-­audit services from its signing auditor and if they see this as a threat to auditor independence. The study focuses on independence in appearance rather than independence in fact. The study is based on the current media debate on auditor independence and aims to provide a deeper insight to enlighten legislators how users of audited financial information look at the problem. The study builds on agency theory's notion that there is an information asymmetry between management and shareholders, which the auditor is to reduce. The results show that Swedish institutional investors perceive that there is a threat to auditor independence when companies buy non­-audit services from its signing auditor.

The project Easy Battery Handling - EBH has been carried out in our auspicial and completedfor Devantini Corporation, a development company in Halmstad with its main concern inenvironmental friendly innovations.EBH has solved one of many technical challenges in one of Devantini corporation?s largerprojects. This main project involves the development of an electric powered formula racingcar. The part of this car that involved EBH was the battery handling to guarantee safe andquick battery exchanges during pit-stops.The solution became an entire battery module, hanging on the side of the car on two spearspointing out from the car. The batteries are exchanged by a specially designed trolley that isinserted under the battery module.

Occupational stress and the use of alcohol to reduce stress are both separately common in our society. A few researchers have combined the two factors.The aim of this essay was to obtain an increased understanding of how male and female managers estimate their alcohol habits in relation to their occupational stress.We have interviewed nine managers who work at a social services department in Scania. Our main theories were the theory of psychosocial work environment of Lazarus, Karaseks demand/control model, epidemiology- and cultural perspective.Our results were;· Psychosocial work environment contributes to if the interviewed people experienced stress at work.· The grade of control has great influence if the interviewed people experience stress.· There weren't any correlation between stress and increased consumption of alcohol..

To the sewer systems households, industries and other activities are connected. The wastewater is collected at treatment plants where a nutritious sludge is produced. The sludge does not only contain nutrients, but also hazardous substances originating from different activities in society. To reduce the flow of hazardous substances to treatment plants and to create a sustainable recycling of plant nutrients the Swedish Water & Wastewater Association has developed the certificate system REVAQ. This certificate requires a good quality of the sludge but also that the treatment plants maps the origin of the unwanted substances.

This essay investigates the work situation for teacher educators at a university with focus on the subject areas education, research and administration. The research questions contain the work situation the teacher educators have, how they apprehend it, and how they find their position within the work organisation. Six interviews have been executed at the teacher education at a university. Some of the results from the investigation indicate that the teacher educators find education to be very a very demanding work and that the split of work during the academic year is uneven. The work with administration before and after the education, for example work with syllabuses and descriptions for courses, are activities demanding much time.

This study investigates whether auditors affect the tendency to report correct taxes for small companies. Since November 2010 the smallest companies in Sweden are no longer obliged by law to have an appointed auditor to perform the former yearly audit. The auditor shall during the audit, amongst other tasks, investigate whether the audited companies follow Swedish law, and report them if they do not. The presence of the auditor might influence the actions of companies to act according to law, and reduce errors in the reporting. Errors regarding tax reporting will result in a revised tax decision if detected by The Swedish Tax Agency.

Physical activity can reduce the risk of developing dementia, and studies show that people who already have some form of the disease can get a better memory function and find it easier to perform daily tasks if the activity is performed regularly. People who are diagnosed with dementia are generally not offered physical activity to a high extent, nor is there a wide range of equipment developed to suit the target group.The Bike Around project was launched during a workshop in Copenhagen and was organized by HCH and Techna Science with the aim to develop new training equipment for people with dementia. The workshop resulted in the development of a customized training bike where the user can get a biking experience from his wheelchair or favorite chair. By integrating the pedal movement with a prerecorded movie projected on a screen, the memory can be stimulated both visually and by the activity itself.Our assignment in the project consisted of three parts: design of the bike, movie playback and software programming. During the project a prototype has been created that meets the requirements of ergonomics and usability..

The consumer society exploits the earth?s resources more than the earth itself has capability to produce. This over-consumption causes a mass production of products, which mean that more greenhouse gases are being emitted to the atmosphere. This is one of the reasons why the earth?s temperature is rising, where the result of it is worldwide disasters.

The aim of the literature review was to illuminate the importance of nutritional management to patients who have sustained a traumatic brain injury (TBI) and describe nurses responsibility and meaningful function in the nutritional support. TBI patients tend to be associated with hypermetabolism and hypercatabolism, resulting in negative nitrogen balances. The results reveal increased energy expenditure and assessments of needs energy requirements at the TBI patients. This study determining the route of feeding: enteral versus parenteral nutrition. Furthermore describes complications associated with enteral feeding.

In recent years, more of high stakes (National exam- NP) have been introduced in Sweden and now (2015) the government has decided that the NP in social sciences- and natural science in 6th grade is optional in order to reduce teachers' administrative burden. Based on these reforms, to have more tests in more grades and also on the decision to remove the test, the purpose of this study is to examine how teachers perceive the work of the (NP).A quantitative research was done in the form of questionnaires. The study was based on questionnaires regarding the time for working with the NP and of the intention that the NP should be a support for teachers.The result of the study is linked to school development and the constructivist theory of learning. The results show that teachers perceive work with NP takes a lot of time, where as the time for administration seems to take slightly lesser time than the time for assessing the exams. The results also indicate that teachers perceive NP as supportive, mainly in relation to the curriculum.

In modern society in terms of economics and environmental impact, it is important to ensure that a company is as energy efficient as possible to reduce the amount of energy used. About 10 TWh of electricity used annually to pump drives in Swedish industry. Therefore, pumping system has great potential for energy savings.The objective of this report was to determine how much energy and money that can be saved with the insertion of variable speed drive to six pumps on Bleach plant 4 in Skutskär Mill. The work was performed with electrical measurements during one week, analysis of pump curves and the compilation of production data over a year.The results show that four of these six pumps were profitable and yielded an annual saving of 1172 MWh of electricity and 560 000 SEK. With an economic lifetime of 10 years and a discount rate of 6.8% the final result for the entire life-cycle savings became 3 355 000 SEK.

The aim of this paper is to study intra household allocation of capital income by using data on Swedish observations. The 1991 tax reform was to change the taxation on capital income from a progressive to a flat tax system. Before the tax reform there were incentives to allocate capital income to the spouses with the lowest income of labor in order to reduce the total tax burden. The data describes the year of 1989 and 1993, those we choose to examine. Using Swedish data from LINDA database we estimate a quotient by ordinary least squares (OLS) regression.

My questions at issue for this report has it´s beginning in the growing problems of thenegative effects of burning fossile fuels and the rapidly growing energyprices.1. Is it possible to design a micro scale powerplant?2. Is it economically interesting for a potential customer to by such a product?The aim with this report is therefor, with the help of design work and calculations, to answerthese questions and to create a platform for building a fully functional micro scale powerplant.The material used in the report is mostly product catalogs from various industries but alsostudy course littrature about steam engines.The result of the report is that it is fully possible to design a fully functional micro scalepower plant.

Combustion of fossil fuels is today the dominating source of energy. During combustion,carbon dioxide is formed. The carbon dioxide accumulates in the atmosphere,which raises the global average temperature on earth through the so called greenhouseeffect. The only way to reduce the emissions of carbon dioxide from combustionin a coal fired power plant is through carbon capture and storage (CCS).Post-combustion capture is a technology to separate carbon dioxide from the uegas after the combustion for efficient transport and storage. The steady state operationof coal fired power plants with post combustion capture has already beenthoroughly investigated on a pilot scale, however much work remains to investigatethe plants dynamic operation.

Proteins are vital to all cells in the body. They consist of long chains of amino acids. To be able to study the amino acid composition of a protein it is necessary to hydrolyse it, followed by separation and quantification. When the protein is hydrolysed, in this case ß-lactoglobulin, the protein is divided into individual amino acids. The method that traditionally has been used to hydrolyse proteins takes 24-72 hours to complete.