In the recent years auditing scandals all around the world, deficient internal control has attracted a lot of attention. This has contributed to further requirements on insight and internal control. Those scandals have seriously damaged the auditor?s profession and contributed to a reduced trust among the public. Therefore an extensive work to recover and stringed the trust was started all around the world.

Interference in an ecosystem means a disturbance. When harvesting, forest roads have to be build to cope with heavy duty vehicles. Crossing brooks can not always be avoided. In this case bridges or culverts have to be built. There are many different kinds of culverts and depending on what type you choose and how you place the culvert, the watercourse and the water organisms can be harmed in different ways.

The retailing industry has an extremely high density of brands. In order to differentiate its offer, both retailers and suppliers, are constantly forced to come up with new ways to launch their products. A collaborative strategy between two brands is called co-branding, which means that both the private label and the supplier's brand are displayed on the new product packaging. Several studies have shown that a co-branding strategy is successful, but many operators are still reluctant to use co-branding in fear of long-term losses due to potentially damaged business relations. The objective of this study is to explain how the product- and brand related value for customers, retailers and suppliers is affected by co-branding between private labels and national brands.

Queen Kristina of Sweden (1626-1689) is a person who has been widely studied during the years. She is known as the monarch who left the Swedish throne and the protestant faith in favour of the catholic Rome. Even though Kristina left her powerful position as queen of Sweden she never gave up her dignity as a sovereign.  My purpose with this study is to analyse historians and other scholars different research concerning Kristina?s notorious execution of Monaldesco in 1657.

Husaberg Scandinavia AB is a company producing and developing a range of motorcycles for both on- and off-road use. Husaberg provided the project group with a task of developing an entirely new way of operating the sequential transmission that can be found in today?s motorcycles. The target was to bring the product from idea to a functional prototype ready for further tests. Operation of the motorcycles transmission is today made by a foot pedal placed on the left hand side of the bike.

Examensarbetet är en fallstudie med förslag till förändringar åt uppdragsgivaren som ägnar sig åt tredjepartslogistik. Uppdragsgivaren är Kriminalvårdsanstalten Smälteryd i Sätila som ligger i Marks kommun. Anstalten utför logistiska aktiviteter mellan Monzon AB och dess kunder. Monzon AB är i sin tur ett företag som säljer - och till viss del hyr ut - byggnadsställningar, väderskydd och säkerhetsprodukter till företag runt om i Europa. I dagsläget finns ett antal logistiska problem på Smälterydsanstalten vilka i detta arbete identifieras och analyseras.

Vatten är ett livsviktigt livsmedel och tillgång till dricksvatten av god kvalitet betraktas av många som en självklarhet i vårt samhälle. Trots detta är vattenförsörjningen sårbar. Vattenförsörjningen kan störas genom på många olika sätt. Bland dessa finns mikrobiologisk förorening, förorening på grund av en farligt gods olycka och sabotage. Vattenburen smitta är, enligt livsmedelsverket, den allvarligaste akuta hälsorisken förknippad med dricksvatten.

Chinas government has a multifunctional program for a more sustainable forestry since 2000. This six key forest programs goal is to develop a more sustainable forest sector but also take environment consideration. The state forest administration in China has decided to create 5.8 million hectare of fast growing and high yield forest. Eucalyptus has showed to have good properties for pulp and timber production and therefore Eucalyptus plantations are under development in costal areas in southern China. By adding extra nutrients, growth can be enhanced in Eucalyptus plantations.

Denna uppsats syfte är att analysera vilka skillnader i skydd av gods Sverige-, Europa- och Kontinentflyttar kräver och hur detta arbete skiljer sig mellan Kungsholms Express, Alfa Moving, B & M och L-Ira.Uppsatsen kommer ha en deduktiv forskningsansats där författarna utgår från redan befintliga teorier och applicerar empirin på teorierna. Författarna har valt att använda sig av en kvalitativ metod. För att få in empirin har författarna genomfört intervjuer på de fyra olika företagen och gått igenom hemsidor.Uppsatsen tar sin utgångspunkt från olika teorier. Teorierna som behandlas är samspelet mellan produkt, förpackning och distributionsmiljö, produktskydd, påkänningar, förpackningar och försäkringar.Slutsatserna som författarna har kommit fram till är hur viktig tid och kunskap är vid flyttar. Även förpackningens utformning är viktig.

When building large buildings, such as compartment buildings, there is a number of deliveries arriving on the construction site daily. In order to receive these deliveries without disturbing the rest of the work going on JM often books a fixed unloading time. When doing that they can be prepared when the delivery arrives. Making sure there is a suitable unloading area, someone to meet the delivery and when needed proper machines, such as a tractor or a crane, to help unload bigger deliveries. The person receiving the delivery is supposed to make an acceptance control where they check the delivered goods making sure nothing has been damaged in transport and that they have received what they were supposed to receive.

The aim of this study has been to try to understand the meaning of dikaiosuvnh qeou` in Rom 3:21-26, and how man receives this righteousness.The study has two main parts. The first part is a study of Greek terms and words, where the following terms are examined: First the iJlavskomai word group, and especially the word iJlasthvrion. Secondly the words divkaio" and dikaiosuvnh. Thirdly the word novmo" and fourthly the words pisteuvw and pivsti". The final term examined is ajpoluvtrwsi".

The aim of this paper is to study how school yoga in Östermalmsskolan is expressed in the texts consist of a notification to the Schools Inspectorate, an opinion to the Schools Inspectorate and a statement of the Schools Inspectorate. The method used for the investigation is a critical discourse analysis which study social and political processes in the society as created through language. The perspective of the critical discourse analysis is a social construction that considers that language is a social production created in a discursive way. It produces and reflects social process in the language. By using theories of different concepts such as yoga, religion, spirituality, non-denominational and freedom of religion, my aim is to investigate how yoga is expressed in the school inspectorate text.

The aim for this study where to investigate the frequency of cutting cracks in saw timber harvested in the storm-damaged forests in regions where the storms Hilde and Ivar hit. The idea for this work came from one of the region?s biggest actors, SCA Skog and Jämtlands district. The purpose where to find out how big proportion of the saw timber that contains cutting cracks, their financial cost in lost wood value and also give advice and suggestions on how to work against the frequency of cutting cracks. For the field-study some guidelines where used to make sure that the samples were taken under the same conditions, they were: ? The field-study must be performed under harvesting of storm-felled forest, which are horizontal/inclined trunks. ? The averaged sized tree will make it possible to harvest saw timber. ? The trunks can?t be root cut. A methodology called in Swedish ?Trissmetoden? was used because it is the most frequent used methodology in earlier performed studies and the only one that can be used I field. Under the field-study data were collected from 570 saw timber logs, 30 logs from each one of the tested harvesters.

Syftet med examensarbetet är att på lång sikt minska ett företags kostnader för transport från butik till slutkonsument. För att uppnå detta syfte är följande frågeställningar besvarade i examensarbetet:Vad kostar företagets transportlösning i nuläget? Vad kostar det att anlita ett externt transportföretag för att sköta alla transporter till slutkonsument, och vad kommer att förändras, jämfört med nuläget? Vad blir kostnaden om det externa transportföretaget även tillhandahåller konsolideringspunkter, alltså en terminal för uppsamling av gods, i de städer där företaget har fler än en butik, och vad kommer att förändras, jämfört med nuläget?I examensarbetet finns ett beslutsunderlag bestående av två delar. Första delen innehåller en nulägesbeskrivning över kostnaderna för den befintliga transportlösningen. Den andra delen består av två kostnadsförslag från det externa transportföretaget.

Swedish forests are dominated by just two conifer species Norway spruce and Scotch pine. They are not able to achieve the highest possible production or fulfill industry demands for raw materials. The introduction of exotic conifers can potentially meet these shortcomings and present a relevant solution. This study was conducted in a block experiment with ten blocks planted in 1987 by SCA in North Sweden. The objective of the block experiment was to study if Black spruce is an appropriate alternative to Lodgepole pine, Norway spruce and Scotch pine on different site classes.