The purpose of our essay is to investigate the trust in accountants. The method we used to investigate the trust was a survey and a questionnaire was used to collect the data. The data was gathered from three different groups, shareholders, lenders and tax authority. When we analysed the data we found out that the groups trust in accountants were neither strong nor weak. The results can be generalized on all the three groups because the observations were scattered around the means and we used random selection to collect the data.

Together with NCC and Sweco we measured the air-flow on a semi-detached house in Jönköping. When a pressure measurement is made, the house gets exposed to over- and under pressure. This is done in order to examine the houses climate shell. The climate shell of the semi-detached house we tested exceeded the required air thickness in BBR-2002, hence, measures have to be taken.This report also displays the importance of building air thick houses and what consequences a non air-thick house can have for the ones residing the house. A discussion of different measures is on for the addressed problems with the flow-measurement and the alternative construction-solutions.Furthermore we have described in this report of how to account for the performance of the air pressure, what kind of equipment we used and how we came up with the results.

The Animal Protection Agency was in 2006, commissioned by the Government to: Evaluate how free range animals in the winter, can be kept and managed with special emphasis to animal welfare. The Animal Protection Agency was closed later in 2006 and the commission moved to the Swedish Board of Agriculture. The keeping of free range out wintered cattle, certain basic requirement are needed: by regulation, cattle should have access to a lying hall or other building that gives protection against aversive weather and wind and should offer a dry and clean lying area. There is a possibility for farmers that get an exemption from this regulation. But cases regarding farms which have had difficulties for this exemption has led to a discussion about if the animals can get the same protection in the nature which is comparable to a lying- hall.

The Swedish Aviation Safety Authority has decided to standardise a classification system for reporting deviations found in inspections. The purpose of a classification system is that similar deviations always should be reported in the same way since this will enable better decisions regarding different risk areas. The inspectors are therefore constrained to use a standardised classification system and are not free to use their own words when reporting deviations. A hierarchal classification system with predefined phrases is in aviation referred to as taxonomy. Taxonomy is already in use when reporting accidents and incidents but not when reporting deviations found in inspections.

The purpose with this essay is to study how children in the fifth grade experience reading in three different reading cultures; library, home and in school. The children?s experiences from reading are compared to expectations from library and school.Data, to this study, is collected through qualitative interviews in two focus groups and analyzed by using an idea analysis. The INSU-model, Information Needs, Seeking and Use, and Aidan Chambers reading circle in combination with a triangle of the three reading cultures are used as a theoretical framework. The analysis shows that children are using reading for different purposes in different reading cultures.

There are currently 2160 buildings in Sweden that are protected by law with the designation as a cultural heritage building, which is the strongest protection that can be obtained for a building of cultural historic significance. The purpose of this thesis is to research how strong and sustainable the protection of such a designation is and how you can motivate a revocation. Furthermore, this thesis aims to give an overall insight into all cases where there has been a revocation.To achieve the protection of a designation as a cultural heritage building, the object has to be of outstanding interest on account of its cultural historic value. In the first part, this thesis gives a short historic background of the cultural heritage law and its terms, like outstanding interest and cultural historic value. The County Administrative Board's documents about revocation are the main source for this research.There have been 24 cases of revocation and the frequency of such cases has increased in the past ten years.

It today's global world we live in the media have started to examine businesses more and more. In addition consumers are expecting more from products, because they are well informed. This means that companies need to market themselves effectively, to convince and get across their message to their customers. Marketing is an extensive process in which different factors must be taken into account. A company must know what the coustomer needs in order to get through to them.

Today there are over 100 000 stray cats in Sweden and of these 10 000 are found in Gothenburg. There are several instances that try to reduce the number of stray cats. The problem for stray cats is primarily the suffering they may face in hunger, cold, predators, diseases, parasites, accidents, etc. The cats receive no veterinary care and may die from a simple infection that easily can be cured with antibiotics. Stray cats also can spread diseases to domestic cats, be a sanitary problem and compete with other small predators on prey. Authorities working with stray cats are the Country Administrative Board and the police authority.

New technology makes it possible to remotely measure all consumers in a power network onan hourly basis and store the values in a database.This thesis work describes the conversion process between automatic meter reading systemMActor and calculation software Xpower.Then the possible differences between calculations of power networks using load curves incombination with a yearly estimate of consumption and calculations using hourly measuredvalues is examined.The result of the comparison shows that, for the power network under inspection, nosignificant difference could be noticed. This does not mean that calculations using hourlymeasured values would be unnecessary. I believe that in a near future calculations using hourmeasurements will be the primary choice for many power companies to whom technology isavailable.Also some basic calculations of fundamental power network parameters, such as power factorand loses, are presented using hourly measured distribution transformers in combinations withits hourly measured loads.The report is written in Swedish.

Nearly nine percent of the population in Sweden are 75 years or older. Still they consume more than a quarter of all medicines. This increased use, is specially noticeable in nursing home residents, where the elderly is using a average of 8-10 preparations per day. According to the National Board of Health and Welfare in Sweden, the number of drugs and specially psychotropic drugs, has proved to be a risk factor for drug-related problems among the elderly, such as drug interaction and side effects. Routines for regular and systematic follow-up of drug prescription and utilisation reviews were not extensively implemented.

SJ is a government-owned passenger train operator in Sweden. SJ currently uses asystem called Ford for control and monitoring of maintenance. Technical andorganizational factors have given Ford the character of a monolithic system withoutflexibility and conditions to meet SJ's increased requirements.The main purpose of this master's thesis is to investigate how data quality can bedefined at SJ and to examine the data quality in Ford. This will give SJ an indication ofwhat their quality efforts should focus on in the future.The technical data quality parameters found are: accuracy, timeliness, completenessand consistency. The user centred data quality parameters are: accessibility,understandability and reliability.

Syftet med denna studie är att undersöka vad destinationsmarknadsföringsorganisationerna (DMC) Stockholm Visitor Board och Destination har för syn gällande sociala medier. Samt att titta på hur dessa två arbetar med sociala medier i sin marknadsföring och även vilka fördelar och nackdelar en sådan marknadsföring kan ha.Studien har haft en kvalitativ utgångspunkt när det gäller metodval. Men ett inslag av kvantitativa aspekter har förekommit då en enkätstudie har utförts. Flertalet kvalitativa intervjuer har ägt rumt med relevanta personer för denna studie. En vardera representant från Stockholm Visitor Board och Destination Sigtuna har intervjuats.

Increased trade and eased policy restrictions have brought markets closer together. Prices at different locations are much likely to affect each other to a certain extent. Since the adaption of Common Agricultural Policy in 1995 the Swedish wheat market has been exposed to the world market and Swedish farmers are facing new challenges. A broader knowledge about market integration and price transmission will facilitate Swedish farmers, banks and politicians in making rational decisions. Therefore the aim of this research is to explain how global wheat prices are transmitted on Swedish wheat prices.

For a long period of time there have been discussions about the need to modernize, to keep up with the changes in our society. The schools as a result have to keep up and adapt in order for the education to be up-to-date. This includes the technological developments. Many steps have been taken and mighty sums have been invested in order to keep up the pace ? but are there any consequences from these kinds of investments? In this report I?m going to take a closer look on a recent addition to this phenomenon that were installed by means of a top-down approach and study the teachers and how they have adapted and view the change in their environment ? namely the newly installed interactive writing-boards.The questions I will study include how the teachers express their view about the installation of the interactive writing-boards.

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.