Aim: Auditors objectivity is an obvious part of auditing, but there is doubts and hesitation in society today because of the corporate scandals that have occurred in recent years. Several researchers suggest that auditors actions and behaviors is connected to the ethical climate within the organization. A relationship that also affects auditors objectivity and independence. This thesis aims to investigate how the ethical climate influence auditors choice of relationship to their clients, by choosing a relational and close relationship or a transactional and distanced relationship. And if the client approach have an effect on the auditors objectivity.Method: A survey was conducted among 232 certified accountants in Sweden.

Staden Sulaymaniyah ligger i den kurdiska delen av Irak och har på senare år utvecklats då många valt att flytta från landsbygden till den centrala delen av staden. Nybyggandet sker under tidspress och långsiktigt hållbara lösningar prioriteras inte. Målet är att ta fram ett hus som är anpassat för majoriteten av befolkningen och samtidigt få ett bra och energieffektivt inomhusklimat. En faktainsamling genomfördes för att ge bakgrundsinformation till projektet. Vidare gjordes en planlösning till huset i AutoCAD vilken har använts som grund till utformningen av huset och smarta lösningar.

The effects of the climate changes are expected to generate several substantial direct and indirect consequences on both ecosystems and societies. It is the extent of the negative consequences that determents the vulnerability of the things or the ones exposed. The knowledge of the effects and consequences by a changing climate provides an opportunity to take measures to reduce the vulnerability.Our society?s vulnerability depends on how we choose to act out of the existing knowledge and what measures we choose to take. Karlstad municipality has good knowledge and perception of the increased flood risks the climate changes will generate and the probable consequences that most likely will follow. How the municipality decides to manage the flooding issue is not just affected by the will to mitigate the vulnerability but also by the vision to increase the number of citizens.

This thesis aimed to investigate how a rising sea level would affect the livable area of the island Fongafale, Tuvalu. Through the IPCC stabilization scenarios it was examined which areas of the island that would be affected by flooding. The local population?s perceptions of the effects of climate change were studied to see how the consequences of a world-wide problem such as global warming affect people's lives. The paper clarified the Tuvaluans place in the discussion of climate refugees, explained IPCC's work and described the results of previous studies concerning people in Fongafales perceptions and concerns about climate-related changes.

Global climate change is one of the greatest challenges in our history. As the average temperature is rising due to anthropogenic emissions, impacts such as floods, droughts and hurricanes, affect the lives of millions of people. Though the least developed countries are least responsible for emissions, they are the worst affected. This thesis focuses on environmental justice in the adaptation discourse. By outlining the adaptation discourse from the United Framework Convention on Climate Change principles, to the Marrakesh Accords, via the Kyotoprotocol my ambition is to analyse how environmental justice has been interpreted in relation to the adaptation discourse.

The aim of this study is to find out in which way the education about climate in school is taught and how the students experience the world situation today. There are various theories about the greenhouse effect and its origin and these theories should be addressed to ensure that students get a broader understanding of how climate change occurs. This includes the natural phenomena and also the human impact on climate change. Students in school are a source of concern that only human are the cause of global warming, and know little or almost nothing about the natural phenomena of global warming.  I will mention what has emphasized in the national steering documents in the case of environmental education at school.I have used a qualitative method, where interviews and document analysis were used as techniques. The interviews took place with five students in ninth grade and with three science teachers in the same school..

I spåren av de senaste årens debatt om antropogen klimatpåverkan har en ny litterär genre vuxit fram: ?klimatböcker?. Dessa böcker fyller den viktiga funktionen att kommunicera problemet till allmänheten. I denna uppsats undersöker jag tre svenskspråkiga klimatböcker och analyserar hur författarna, med olika utgångspunkt, tilldelar ansvaret att minska koldioxidutsläppen. Gemensamt för böckerna är synen på klimatfrågan som ett politiskt problem som kräver politiska lösningar.

The world is currently facing a huge severe challenge in handling the issue of climate change. One of the ways to lower the green house gas emissions, which is seen as one of the main contributor to the climate crisis, is to use renewable technologies such as for example photovoltaic (PV) systems. PV-systems are also suitable for so called micro production, small scale energy production facilities, since it can be placed on practically any rooftop with the right solar conditions. In Sweden the usage of PV-systems has not yet gotten any wider spreading, even though the solar radiation conditions are very similar to countries that produce a lot of solar energy, as for example Germany. The aim of this paper is to describe non-adopter perceptions of PV-systems. The study holds a qualitative approach using deep interviews for data collection.

In this Thesis the possibilities of designing a larger building that is very energy efficient in the sense that it would not need a conventional heating system are discussed. Solar radiation transmitted through the windows, internal heat from occupants, lamps and electric appliances inside the building and heat recovered from the ventilation system then have to be sufficient for the heating of the building. This study is of general interest since the property company, Akademiska Hus, plans to use this study as a first step in determining if this technique could be used in the future and thus be worth further investments. A building without a conventional heating system of the size investigated in this project has not yet been built.The energy needed for the heating of the building was simulated using VIP+.The conclusions from the study are that it is possible to build large buildings without any conventional heating system. This could be achieved in many different ways, for example by lowering the inside temperature or by using better windows and heat recovery system with higher efficiency.

This is a chronological comparative study about opinions expressed in the Church of Sweden when the parishes want to change the inside of a church building. Certain concepts in the study are church, holy and holiness.Architecture plays an important role in the design of a church building. Some traditionaltheological terms that should be considered essential are Via sacra, Domus Dei, DomusEcclesiae. My focus is churches from the 19th century. Today the buildings change in a lotof ways; theologically, practically, economically etc.During the 20th century the churches have got a lot of new objects to use in the services andin the church building.

Purpose: To evaluate how a treatment period on four weeks in a warm climate influences physical function, condition and the patient's experience of the climate effect of patients with ankylosing spondylitis. Method: 10 persons with a diagnosis of ankylosing spondylitis went through four weeks of treatment on Centro Forestal Sueco, Marbella. The treatment consisted of both physical and theoretic lessons given of a rehabilitation team. All patients were examinated measured for physical function and condition before treatment, after two weeks and at the end of the treatment. To measure physical function, Timed-Stands Test, Timed Get Up and Go, The Bath Ankylosing Spondylitis Metrology Index, Index of muscle function and functionestimitation of shoulder/arm were used.

This rapport contains an examination of the energy consumption of a kindergarten, which areas that have the largest impact on the energy consumption and what can be done to reduce those areas in ways that are relatively easy and profitable. It is also analyzed if it is possible to reduce the energy consumption from today?s consumption to a consumption that fulfils the demands placed on low energy houses by FEBY.The focus has been on reducing the energy consumption of the areas ventilation, heating system and hot water system, since those seemed to be the easiest ones to affect and since the building is quite recently built.There are different kinds of ventilation systems, at the moment the building have a CAV-system, which means that the ventilation is too high during large parts of the day. There are different ways to manage the ventilation system, for example presence detection, humidity sensors, CO2 sensors, temperature sensors and season adjustment. Many of those are in the end dependent on CO2 sensors to guarantee a good indoor climate, therefore the focus have been placed on this system.

The municipality in Uppsala has set up goals for the future work concerning climate-and energy issues. As one way to achieve these goals the municipality started aproject called Uppsala climate protocol. During one of the project meetings anabatement map was presented. The map showed what savings in carbon dioxide andmarginal costs for different actions can be made. Statistics show that 40 % of thepopulation in Uppsala lives in a condominium.

This thesis provides a good introduction to the American environmental certification system LEED, Leadership in Energy and Environmental Design, and trough compar-isons between Sweden and the United States an explanation to the systems design is given. The work is closely linked to a LEED Core & Shell project in Stockholm, Swe-den, where the goal is to reach the second highest rating in LEED - Gold.This thesis gives a broad description of the LEED system and a more profound study of the energy sector, Energy and Atmosphere. Here, for example, an analysis has been made of how the energy consumption of an imaginary building designed according to the requirements of the BBR (Swedish building code) performs in comparison to the Baseline building in LEED.The existing model of Borgarfjord 3, which served as a case study in this work, has al-so been modified to investigate the energy savings that could have been achieved by adding extra insulation to the building. A description of the problems, regarding how the Swedish district heating system (DES) is treated in LEED, is given as well as the suggested modifications. This is an issue that will be pursued during the process of shaping a new, international, version of LEED due to be launched 2012..

This diploma work has been carried out in collaboration with the building contractor Sh Bygg Fastighetsutveckling AB in Uppsala with the intention to investigate how the height of a building affects various energy aspects such as transmission losses, infiltration, and the specific energy usage. Three different reference objects have been studied. The reference objects have been simulated for four different heights in the calculation program VIP-Energy.The results show that an increase in floor number can lead to both advantages and disadvantages. As the number of floors increases, transmission losses per square meter floor area decreases. However, as the height of the building increases, the reduction rate decreases.