Syftet med denna uppsats är att utreda om förvaltningsrevision tillför något värde eller om det bara är en historisk kvarleva som innebär en extra kostnad för företagen.För att uppfylla uppsatsens syfte skapade vi en egen teori om förvaltningsrevisionens värde. Denna teori kretsar kring relationerna VD ? Styrelse, VD/Styrelse ? Ägare, VD/Styrelse ? Bank och VD/Styrelse ? Staten. För att undersöka riktigheten i vår teori gjordes dels en intervjuundersökning och dels en enkätundersökning på Internet.Vår undersökning visar på att förvaltningsrevisionen främst riktas till externa aktieägare. Även leverantörer, banker och staten framhålls som intressenter till förvaltningsrevisionen.

In this report you can get a complete instruction about how to build your own development system for the PIC-processor. This card will be used for laborations for the students at LITH-ITN. With this card you can send new assembler codes (new instructions) down to the microprocessor via the Serialport on your computer. Then the new instructions for the microprocessor will start to execute. We made a solder paste stencil at Campus Norrköping solder paste stencil laboratory.

En sammanfattning av uppsatsen på maximalt 8000 tecken..

Based on the Migration Board's statistics report, the number of children that has gone missing within a time interval of 4 years (2010-2014) comprises 1331 children in total, of whom 146 are girls and 1185 are boys. A rising interest about what has happened to those children created a fundamental platform for this thesis. By reading Åkerman?s report from 2012, and the book De förlorade barnen: en rapport by Mikkelsen and Wagner (2013) the curiosity grew deeper. The research questions that were established were divided into three parts.

The goal of this paper is to find out how solar cells can improve energy efficiency on-board M/S Sydfart. The paper is based on a number of energy measurements on board the M/S Sydfart. The solar surface is calculated by measuring the available space for installing solar panels. Global radiation data is taken from STRÅNG's database, the data is then used to calculate the theoretical power produced by the solar cells. Energy efficiency is analysed in two ways.

An inquiry into the post-war European aesthetic and political landscape should take the international organization Unesco?s colour reproductions and travelling exhibitions of paintings into consideration. In these, the organization implements André Malraux? idea of the ?imaginary museum? as a framework for a future cosmopolitical, aesthetic (and utopian) community. During the late 1940?s, the Swedish government also discusses the need for raising an ?aesthetic awareness? amongst their citizens as a consequence to a poor knowledge in the fine arts.

During the last decade several cooperatives have struggled against many problems. Especiallyin North America several cooperatives have been forced to reconstruct, merge or have beenpurchased by other firms. There are many reasons behind these problems, but one observationmade on these cooperatives implies that they have one thing in common. The cooperatives areall very large and have a complex business structure.Lantmännen is one of the largest cooperatives in the Nordic Countries with its main office inSweden. In Nilsson et al.

This thesis deals with the ethical attitudes of professionals working with Methadone or Subutex assisted rehabilitation, concerning the constructed guidelines and directions from the Swedish National Board of Health and Welfare. The central themes in the thesis are: 1. What do professionals think of the rules concerning admissions to the rehabilitation programme? 2. What do professionals think of the rules/criteria for being excluded from the programme? 3.

The purpose of this degree project was to build laboratory equipment for a new course in power electronics that starts this autumn 2010 at Uppsala University. The equipment is intended for student labs and it covers the most important areas of the course including rectifying, buck-/boost-converters and PWM-modulation. It is built as one sealed unit where all the electronics are built-in but visible and it has a connection board where students safely can connect the different circuits. The project has advanced from theoretical studies of circuit design, choosing of components and simulations to drawing the printed circuit board (PCB), soldering, case building, final testing and troubleshooting - basically most steps from an early idea to a final product. Measurements on the final product gave about the same results as the earlier simulations of the circuits and the result is overall satisfying..

The goal of this paper is to find out how solar cells can improve energy efficiency on-board M/S Sydfart. The paper is based on a number of energy measurements on board the M/S Sydfart. The solar surface is calculated by measuring the available space for installing solar panels. Global radiation data is taken from STRÅNG's database, the data is then used to calculate the theoretical power produced by the solar cells. Energy efficiency is analysed in two ways.

Forskning hävdar att endast ett fåtal av styrelseledamöterna förstår vilka beslut som är värdeskapande för företaget. En av orsakerna är oförmågan att rekrytera rätt personer och flera röster har höjts för att en diversifierad rekrytering till bolagsstyrelser är en möjlig lösning på problemet. Diversifieringen kan ske utifrån olika demografiska faktorer som på en aggregerad nivå ska medföra att processen från beslut till genomförande blir effektiv. Vi finner stöd för en ökad diversifiering hos styrelsen i en rad teorier som alla är en del av tankegodset inom bolagsstyrning.Syftet är att konstruera och applicera en teoretisk modell för en lönsam styrelsesammansättning utifrån existerande forskning. Studien begränsar sig till svenska bolag på OMXS30 under tidsperioden 2003 -- 2014.Med stöd av vår modell visar vår analys att styrelsens storlek uppvisar en positiv korrelation med företagets förmåga att generera avkastning på eget kapital.

Children who have fled to Sweden, without their parents or guardians, have been a controversial subject during the winter of 2002. Their situations on refugeestations and the responsibiliy by community and the state have been discussed. My composition is about these children. The composition is not about the situations of the children - focus is instead on the people who operate with the children; community, state and organisations. I want to find empirical levels which show what the children associate with.

During the last decade several cooperatives have struggled against many problems. Especiallyin North America several cooperatives have been forced to reconstruct, merge or have beenpurchased by other firms. There are many reasons behind these problems, but one observationmade on these cooperatives implies that they have one thing in common. The cooperatives areall very large and have a complex business structure.Lantmännen is one of the largest cooperatives in the Nordic Countries with its main office inSweden. In Nilsson et al.

Before 1944 homosexuality was an act of crime and you could be sentenced to prison for up to 2 years. This law only included men, women where not thought having homosexual activities. Although homosexuality was not a criminal act after 1944 it was still on the list over Swedish diseases, a list maid by the Swedish board of social affairs.The years between 1978 and 1984 a study of the homosexual life in society was maid. The most important thing that this study showed was that homosexuality means that you love someone of your own sex, and that you aren?t different from the rest of the society, except that you choose to love someone of the same sex.The work for equality between these two groups started after 1979 when the Swedish board of social affairs took homosexuality of their list over Swedish diseases.

Todays board game manuals have many shortcomings. One of them is that they are not always adapted to the game's target audience.Adapting the language and shape of a game manual for the the target group children, can save time for both parents and teachers, and give the children a chance to conquer the game by themselves. In addition, playing board games can lead to children developing other important properties such as problem solving and independence.This study found that the game manuals inconsistency, tone and the way they adress the reader makes it difficult for children to grasp the content. Many game manuals do not speak directly to the reader, and often describes gameplay in a passive way, which has been shown by this study.This study has resulted in 12 guidelines for writing game manuals for children. In addition, they have been tested with a sample study.