The purpose of our essay is to examine if variation exists in the way that auditors try their independence, this so called analysis-model. We will suggest some factors that influence the way auditors practise the analysis-model. The institutional theory predicts no differencies since the normative pressure could be expected to be severe. But we found that among other things people?s qualifications, personalities and audit firm?s size and age influence the way auditors try their independence.

Background: Research has shown that people with limited hand function , and above all osteoarthritis of the thumbs , a limited task ability in daily activities. At a disabilities can be the person's identity, well-being and ability to participate in society is changing. Purpose: The purpose is, through a literature review describing occupational therapy Conservative interventions for people with osteoarthritis of the CMC 1 joint and its consequences for the performance of activities of daily living . Procedure and Analysis: The method in this study, a systematic review of scientific literature used. Database search and manual search occurred during the period from March 2014 to May 2014 .

Transmission of digital signals is today more frequently used than transmission of analog signals. One reason for this is that a digital signal is less sensitive to noise than an analog, another reason is that almost all signals today are handled in a digital format. This thesis describes the development of a system that receives digital video signals through FireWire. The standard for FireWire, which is a high performance serial bus, is under development. Today the standard of the bus supports transmission of data with a speed of up to 400 Mbit/s.

The result of this work is a plan for the development of an 1128 m2 elderly raised garden. The purpose has been to create an overall plan covering the long-term development of the garden. The work process has covered a description of the garden of today, review of requirements, analysis of the garden sections, design of a new plan as well as starting the construction of the new garden. The plan covers a time period of a couple of years to create the new garden since the construction work is carried out during spare time with small resources available. The planning must contain review of functions such as protection from insight, eating area and compost area. Also the esthetic expression must be planned. Colors, shapes, choice of material and plants together make up the esthetic expression. It is recommended to include anything you wish to create in the garden. In a raised garden one has to overcome the step to remove trees and shrubs and think different.

The definition of an expectation gap is, when the local municipal politician and the audited apprehensions and expectations gets apart about what auditors are going to work with and what they are going to accomplish.Svenska Kommunförbundet writes in their publication Fullmäktige och revisionen (2004) that the communication between the auditors and the audited is important so the final result becomes great. Apart from the communication, the recurring information about auditing is important to increase the knowledge and understanding. Are there expectations on what the auditors are going to review and discover among the audited, when there probably are expectations from the inhabitants on the auditing. This leads us to our purpose of our essay which is to investigate and describe if there exist an expectation gap between the auditors and the social welfare boards in the primary municipality. The method we used to collect our data was a guided telephone interview with 66 persons.

There is little knowledge about abuse of anabolic androgenic steroids (AAS) in Sweden. Thispaper aims to explore, from a discourse psychological angle, how persons with experience ofanabolic androgenic steroids (AAS) construct there identities.The theory and method used as a frame for the paper is discursive psychology, depending on thefocus in the paper of human beings use of language in the construction of identities. Forcollection of data interviews were made. The six respondents al had experience of use of AAS.The interviews illustrated how users of AAS speak about AAS, and create there identity, inrelation to AAS. In the interpretation of data we used two different tools, used by discursivepsychologists, interpretative repertoires and subject positions.

A degree thesis about quality control and assurance in construction. Made in cooperation with Wästbygg. An analysis was made of the self-monitoring control that is conducted during the construction. The data was collected from interviews from personnel employed by Wäsbygg as either work-leader, project-manager or quality- and environmental-coordinator. During the study there was also a review of the literature in the subject.

When a company is part of an agreement there is a risk that one of the collaborators pursues similar business and takes up competition with the partner or chooses to reveal information about their partner to other parties. To avoid this, companies establish a confidentiality agreement that prohibits the parties to reveal any information. Confidentiality agreements that are eternal have become more common in Swedish contract law in commercial relations. As a result, disputes between collaborators have occurred regarding the unreasonable length and validity of the agreement at a later stage.When a confidentiality agreement is considered to be unreasonable, 36 § of the Swedish contract law (AvtL) can be applicable. The paragraph deals with the legitimacy and the opportunities of re-adjustment of the unreasonable contract.

Försvarsmaktens ska kunna hantera risker då det är en normal del av verksamheten. Det gällersåväl vid nationell övnings- och utbildningsverksamhet som vid internationella insatser avutlandsstyrkan. Syftet med den här uppsatsen är att beskriv och till del förklarar hurFörsvarsmakten hanterar risker som personalen i utlandsstyrkan kan utsättas för vid sintjänstgöring. För analysen av beslutsprocessen och riskhanteringen har Bolman och Deal Nyaperspektiv på organisation och ledarskap används. Metoden som sedan har använts är endokument och intervjustudie som omfattar svenska bataljoner som tjänstgjort i Kosovo under åren2001 till 2004.Resultatet visar på att Försvarsmakten styr riskhanteringen genom en för ändamålet rationell ochlämplig metod.

The purpose of this essay is to acquire variables that explain and may be used as a base for wage estimation in the private sector in Sweden. The factors that are assumed to have an impact on wage estimation are based on earlier Swedish and international studies. Business survey data, which is based upon monthly questions to firms in various sectors of the Swedish economy posed by the Swedish National Institute of Economic Research, will be analyzed to find out weather they have an impact on Swedish wage settings or not. Tests including business survey data are yet rarely frequent, why this essay will be some kind of a pioneer within the area. To estimate significant factors that influence wage setting in Sweden, three different wage equations have been modeled and tested with a regression model.

This essay deals with the industrial past, present and future and begins with the impact and importance the industrial revolution has had on us humans, socially, economically and structurally. Today's society has developed from industrial production of goods to the production of services but the industrial sites remains. The essay examines issues concerning the protection of the industrial environment, their status as a cultural heritage, what is done with our industrial heritage and the opportunities it has for the future. Malmö has a great industrial history and now one of the cities oldest industrial sites, the north of Sorgenfri, will be transformed. The essay compares the plan with guidelines for future development from the Town Building Office with an antiquarian investigation for the same area.

Examensarbetet har som övergripande syfte att ta fram en kravspecifikation för en testrigg åt företaget Leax Falun AB. Arbetet är även avsett att ge en beskrivning av dimensioneringskriterier för kardanaxlar. I denna rapport beskrivs och kartläggs kardanaxelns dynamik och påfrestningar och utifrån dessa dras slutsatser om de krav som kan ställas vid testning och konstruktion av axeln. Femanalyser och beräkningar utfördes på Scanias största axel vilken riggen dimensioneras mot. Data från analyserna tillsammans med informationsinsamling och diskussioner med diverse företag, resulterar till en preliminär kravspecifikation med krav som kan härledas från tillgänglig data.

Most pupils learn good reading strategies during their first years at school. Pupils who don´t do that will have difficulties understanding written data. As the pupils meet text filled with lots of data they will have difficulties understanding the written text. International studies show that the rusults of Swedish pupils are dropping. This issue got me thinking: What help is given to those pupils with difficulties so that their reading comprehension will increase? Are the teachers actively teaching reading comprehensions and in that case how and when? By observing two teahers of intermediate level, I wanted to find out how theachers help pupils with reading comprehension.

Public concern about the release of toxic compounds from wood-based products drives legislation towards enforcing industries to find and use more sustainable solutions for wood treatment. Plant oils are good alternatives to treat wood, minimizing or even neutralizing the impact on the environment. Wood modification with epoxidised linseed oil (ELO) and acetic acid as catalyst has proven a suitable method to impregnate and protect wood. However, the mixture presents a serious inconvenience because of the quick polymerization of the ingredients that limits its practical application. Therefore, this study was designed to evaluate an alternative method using a two-step process which bypassed the problem above.

Urban density is not new, but rather one side of the continous processes of change underway in the city. During the urbanizing boom of the industrialization, when the cities grew bigger, the first spaces to be built on were vacant and planted areas in the interior of the district. The gardens that once were there were replaced by yardhouses. The idea of urban density is that a dense city means less distance between residential areas and workplaces, resulting in fewer shipments and travelers, which ultimately leads to lower energy consumption and lower emissions. Urban density may lead to shorter distances, but not necessarily. In the wake of urban density the greenstructures of the city is shattered. The possibilities for green areas to contribute to the health of the city and its inhabitants is dramatically reduced.