Författare: Daniel Lundberg, Anders Verf och Daniel WestinTitel: Revisionskvalitet - Artikeln 19, 35 och 40 och dess inverkan på intern och externkvalitetskontroll.Bakgrund och problem: Revisorns roll hade till följd av finanskrisen 2008 ifrågasatts i denmening hur de kunde skriva rena revisionsberättelser utifrån företagens finansiella rapporter.Artikel 19 och 35 (kompletterat med artikel 40) var tre av de artiklar som EU-kommissionensförslag bestod av som en reaktion på finanskrisen. Dessa berörde den interna och externakvalitetskontrollen. Regleringsförfarandet skedde här med hjälp av lagstiftning och en diskussionhar förts angående när lagstiftningsförfaranden ska påbörjas och om det är en adekvat åtgärdefter kriser. Problemställningen fokuserade på att hantera kvalitetsfrågan i revisionen relaterat tillde nya förordningarna och direktiven om intern och extern kvalitetskontroll. Hur regleringenstillvägagångssätt möttes av branschen var även en del av den problemformulering som låg tillgrund för uppsatsen.Syfte: Med den ovan angivna problemställningen som grund var syftet att beskriva och förklaravad branschen förväntade sig till följd av artikel 19 och 35 i revisionspaketet när det gällde deinterna och externa kvalitetskontrollerna och hur det i förlängningen kunde påverka revisionensolika kvalitetsaspekter.

Ticks and the diseases they transmit are of major importance throughout the world. In Uganda, cattle are the most important livestock from an economic point of view. Livestock keepers fear bi-directional transmission of tick-borne pathogens between their livestock and wild animals. This cross-sectional study was conducted to establish and compare the sero-prevalence of the tick-borne pathogen Babesia bigemina among randomly selected Ankole Long-horned cattle and European crossbred cattle on 30 farms in Kiruhura district, in two sub-counties near Lake Mburo National Park in South-western Uganda. Half of the farms were situated in close proximity to the park and thereby housed cattle with more frequent wildlife-livestock interface (Sanga), whereas the other half had less frequent contact (Kikatsi).

AbstractThis bachelor thesis was performed at the Royal Institute of Technology in Stockholm on behalf of the Land Survey Authority. The thesis is about fish conservation and division of fishing water at official duty. It is the Land Survey Authority that examines division of fisheries, but before a case can be implemented, certain requirements must be achieved such as FBL 3:8, which prevent divisions that are deleterious for fish conservation. The purpose of this thesis is: to obtain a clearer view how FBL 3:8 should be applied in practice, how the application differs between the offices in central Sweden, and how fish care is regulated at both international and national levels.At an international level, in EU the commercial fishery is regulated through the common fisheries policy (CFP). The fisheries policy consists of a reform that will last for 10 years.

Title: Women's best beautiful will never be good enough: a rethoric and semiotic analysis of four advertisements for beauty products.Because of the medias central role in peoples lives in the modern society we today live in, they have become a reference in peoples processes of making sence of their subsistences and environments. Commercial companies also want to present an as good image as possible of them towards the recipients through their marketing. Both parts can lead to a distorted picture of the real och everyday and norms and ideals easily form, for example about the correct way a woman should act and be, as the media affect which references should be made available for society.The purpose of this thesis is to examine how four advertisements for beauty products produce ideals and norms of beauty as well as construct and reconstruct femininity through the ways women are represented. The study will also contain the question about how rethoric and semiotic tools are used to strengthen the messages and sell the products. The following questions will be answered within this study:How is femininity being represented in the advertisements?How can the advertisements contribute to the creation of ideals and norms of beauty? How do the companies use rethoric and semiotic tools in the four advertisements to sell their products and/or strengthen their brands?The study will be executed with a qualitative rethoric and semiotic analysis and the theories applied to it are Mediatization theory, Envisionment theory as well as a theory about gender and femininity.   The foremost results of this study has been that women are represented as constantly striving towards a better beauty to be able to also feel better about themselves, gain better self-esteem and to have more fulfilled and successful lives.

Benämningen Lex Uggla uppkom när artisten Magnus Ugglas bolag Uggly Music AB granskades under 2005 då Skatteverket genomförde en riktad granskning mot företag med särskilt hög likviditet. I ett onoterat bolag är tillgångarna i bolaget skattepliktiga hos ägaren så länge det inte rör sig om rörelsetillgångar. Lagens huvudsyfte är att privatpersoner inte ska kunna inneha skattepliktig förmögenhet i ett bolag för att på så sätt komma undan förmögenhetsskatt. Hur mycket som anses kunna räknas till arbetande kapital och förbli skattefritt kapital har enligt rättsfall visat att det beror på följande; verksamhetens art och omfattning, framtida investeringsbehov och investeringsplaner under en viss tid framåt. I flertalet av rättsfallen som blivit presenterade har det framkommit att domstolarna har gått på Skatteverkets linje, vilket föranlett att merparten av de skatteskyldiga blivit påförda förmögenhetsbeskattning. I de fall som domstolen dömt till den skatteskyldiges fördel har denne kunnat argumentera och påvisa historiska och troliga framtida investeringsplaner för företaget.

In Sweden, harvesting pre-commercial thinning (PCT) stems for energy purposes is a interesting way of financing the high cost of preparing dense stands for a profitable first conventional thinning. This concept can be labelled bioenergy thinning. The aim of this study was to quantify the productivity of a Vimek 404R light harvester with an accumulating Naarva-Grip cutting head during the bioenergy thinning of a self-regenerated stand west of Sunnansjö in Dalarna. The stand was birch-dominated, contained 15 371 stems/ha, and measured on average 4,6 cm Dbh and 7 m tall. Even though the driver was well experienced with the machine, the stand in question was the first one that he ever thinned in this manner. Nevertheless, the driver strived to accumulate as many stems as possible during each crane cycle and chose to cut taller stems in half so as to make the handling and forwarding of the harvested stems easier.

A growing need to strengthen ones position on the market, even as a city in competition with other cities, has resulted in an increasing number of municipalities developing brand platforms. When the city of Umeå developed their platform, they identified decision makers and investors as one of four important target groups.The aim of this study is to explore the portrayed image of the city of Umeå in two Swedish trade journals which addresses the specific target group decition makers and investors in both public and private sector. The aim is also to compare the image of Umeå in the two papers, to the ambition of the municipality, expressed in the brand platform.In order to make the observations as firmly established as possible, the method of the study is a combination of a quantitative content analysis and a qualitative text analysis. The study draws on the theories of Eli Avraham and Philip Kotler, concerning how to improve city images and how to market a specific city among others. The study shows that the city of Umeå in large extent is portrayed in accordance to the ambition which the municipality expressed in the brand platform.Umeå is displayed as an expanding city.

A growing need to strengthen ones position on the market, even as a city in competition with other cities, has resulted in an increasing number of municipalities developing brand platforms. When the city of Umeå developed their platform, they identified decision makers and investors as one of four important target groups.The aim of this study is to explore the portrayed image of the city of Umeå in two Swedish trade journals which addresses the specific target group decition makers and investors in both public and private sector. The aim is also to compare the image of Umeå in the two papers, to the ambition of the municipality, expressed in the brand platform.In order to make the observations as firmly established as possible, the method of the study is a combination of a quantitative content analysis and a qualitative text analysis. The study draws on the theories of Eli Avraham and Philip Kotler, concerning how to improve city images and how to market a specific city among others. The study shows that the city of Umeå in large extent is portrayed in accordance to the ambition which the municipality expressed in the brand platform.Umeå is displayed as an expanding city.

This work of examination describes an environmentally oriented product development aimed to develop new packaging with improved environmental and sale aspects of the products from Primus Sweden AB. The report covers the design process from the first collection of facts to the final results with a description of all methods involved in the work. The focus has been on a clear environmental awareness and the report contains a deepening of the concept life cycle assessment (LCA) for product development. In the process, the consumers? opinions of the brand Primus and environmental profiling formed the basis for the packaging to communicate the right values such as quality, technology, environmental awareness and adventurer?s first choice.The deepening of the life cycle analysis shows that composting and other alternative treatment of the biological cycle is not possible to implement in a satisfactory way in the design process.The work results in two final concepts.

Aerated steam treatment is a modern and environmental friendly method for seed borne fungus sanitation, mainly used on cereals. The method involves exposure to heat and high humidity, factors which are known to induce a fast ageing of seeds, thus resulting in reduced storability. This thesis clarifies the interdependence between seed age and the aerated steam treatment intensities. Two studies were carried out in this thesis. In the first study the storage longevity of seeds treated with aerated steam was examined. The second study investigated the shelf-life of the pre-tests used to determine the aerated steam treatment tolerance of a seed lot, by testing the treatment tolerance of seeds aged prior to the treatment.

Under de senaste åren har teknologiska förändringar medfört att banker ändrat utformningen av sina tjänster. Pengar har digitaliserats och individer har minskat användningen av kontanter. Flera banker har avvecklat den manuella kontanthanteringen över disk och erbjuder kunderna alternativa tjänster som exempelvis internetbank och kontokort. En del upplever nytta och nöje med tjänsterna, medan andra möts av svårigheter som gör att de inte använder dem. När en bank genomgår förändringar är det viktigt den tar hänsyn till kunderna för att behålla dem vilket leder oss in på studiens problemformulering: Hur ska en bank hantera sina kunder när organisationen avvecklar den manuella kontanthanteringen över disk och erbjuder alternativa tjänster? Huvudsyfte är att, genom en studie av Swedbank, skapa förståelse för hur relationen mellan bank och kund påverkas av förändringarna.

A majority of the payments that are carried out today are executed through the electronic payment systems. Payments that are executed through these systems are administrated by payment service providers, these providers are, in general, banks. In spite of the socio-economic importance of payments and payment intermediation, there is an uncertainty regarding the legal status of payments and payment intermediation. Some describe payment intermediation as transport of means of payments, while some describe it in terms of claims and intermediation of information. There is, in other words, a need for clarification.

When grains of wheat and rye are conventionally milled, large quantities of bran classified as by-products are left and are mainly used for animal feed. Bran is a complex material composed of the aleurone layer, nucellar epidermis, a seed coat, a fruit coat and a small proportion of the germ and endosperm depending on extraction rate. The bran fraction consists of approximately 40-50 % dietary fibre which can contribute to increase the nutritional quality of human cereal food. It would also be valuable for the food industry to convert by-products as bran to products with higher commercial values. The aim of this thesis was to analyse the content and composition of dietary fibre of heat treated wheat and rye bran according to the Uppsala method with some modifications in order to analyse soluble and insoluble dietary fibre separately. Half of the bran samples were precooked, dried and roasted and the other half dried and roasted (uncooked).

The streetscape is a complex environment with a lot of different parts and users. If you look at the streetscapes main parts you have floor, walls, roof and furniture. The floor in the streetscape, the street, consists of the ground and the paving. It can be made of a lot of different materials with both architectonic and practical functions. The walls usually consist of the houses. They have a big influence on the streetscape depending on architecture, heights and widths.

SCA has today almost 300 000 hectares of their forest land planted with lodgepole pine(Pinus contorta var. latifolia). Due to initial extensive planting in the 1970ies the area oflodgepole pine forests in the thinning age has grown rapidly from the end of the 1990ies.During the years 1996-2005 first commercial thinning of lodgepole pine at SCA took place.The goal of the hereby presented study was to investigate the growth and stability in thosefirstly-thinned lodgepole pine stands a few years after thinning. Furthermore, the objectivewas to investigate the relationship between stand stability and different stand parameters.Additionally, lodgepole pine stem quality was estimated.The study is mainly based on the data collected during an inventory project carried out atSCA in 2008. Altogether 91 lodgepole pine stands in northern Sweden were measured afterthe first thinning.