This is a bachelor essay in business and administration with concentration in accounting. The purpose of the essay is to describe and analyse how an auditor, who has had a close cooperation with a small owner-led company in several years, can obstruct the specific familiarity-threat and if it appears, secure that it does not affect the independence of the auditor.The conclusion of this essay contains two models which intend to describe how an auditor, as a suggestion, can obstruct the specific friendship-threat and if it appears secure the independence of the auditor..

The contribution of biofuels to the total consumption of energy in Sweden must increase to 49 % in order to meet the goals for the year 2020 set by the European Union. In order to do so, improved information systems are needed to support the business processes within delivery scheduling between customers and suppliers.Enterprise Architecture (EA) is a concept to enable the alignment of Business processes and Information Systems. EA is the framework for the architectures of business, information and applications. With a comprehensive view of the architectures, an Information System aligned with the Business processes can be enabled. The first step in the development of an Information System is documenting the business processes.The goal of this study is to clarify a generic sequence of activities performed within the delivery scheduling process and the information needed to perform the activities.Data for the study was collected through qualitative interviews, first through a meeting with the respondent and after that a following telephone interview with in total 5 suppliers and 6 customers of biofuels.

This thesis describes a conceptual design of a support frame for a synchronousgenerator used in a vertical axis wind power plant. In this system the generator isplaced on ground level. The thesis also considers the design of housing for thesupport frame and generator. The concept presented in this report is based on anearlier design. Besides geometric design, simplified simulations has been run in orderto optimize some of the parts included in the construction considering naturalfrequencies and structural strength.The result is presented as CAD-models andan assembly drawing..

Soil properties affect the chemical composition of soil water. When studying transport of chemical substances through a basin, it is therefore important to know from which soil layer the main part of the runoff is generated. The aim of this study is to develop an HBV/PULSE model with merged soil moisture and response routines, which generates good approximations of groundwater levels. It should be possible to extend the model to simulate transport of substances and take into account which soil layer the groundwater level is currently in. The hydrological version of HBV/PULSE is used since there is no need to account for pH or alcalinity at this stage.

Sweden is a country with few native tree species. According to Govt. 2007/08: 108, exotic tree species may be seen as an opportunity to increase the growth of tree volume in Sweden. Potential areas where explored In this work for cultivation with Pinus contorta var. latifolia Engelm., Larix sukaczewii Dylis, Abies lasiocarpa (Hook.) Nutt., Populus × wettsteinii Hämet-Ahti (tremula x tremuloides) and Picea mariana (Mill.) Britton et.al.

In advertising, the target has traditionally been aimed towards the product?s advantages.Today the trend is that the advertisers want to create a restless and unsatisfied consumer. Theconsumer on her part is not trying to achieve a goal with her consumption, but experiences theconsumption itself as a goal. Because of this the consumer demands a fast and variedselection.In order to sell their products the companies must create a non-existent need amongst theconsumers. Therefore it is very common in advertising today to use emotions instead ofinformation to attract the customers.

A report has been made at a company in Borås at a company called ACG Nyström. Thecompany is today international and is marketing advanced equipment, systems and furthereducation to the manufacturing industry. A part of ACG Nyström?s production is a machinethey call Unimat. ACG Nyström doesn?t just stand for the actual production of the machine,but also for assembling and installation of the machine at the final customer.

In order to increase the independence in everyday life of the elderly population, we have developed a lifting aid for loading in the private car trunk. Independence from outside assistance affects self-esteem in a positive direction and can help increase the quality of life for a large group of individuals. As people age and experience changes in performance, it is important that aids and support is available, particularly to reduce the experience of aging and it?s increasing physical limitations. The aim was to develop a function prototype characterized by simplicity, which facilitates loading of the private cartrunk.The project was conducted at the request of Autoadapt AB, which is one of the leadingactors in car adaptations for individuals with disablilities.

GPS (Global Positioning system) and GIS (Geographical information system) has been used for planning and inventory in the forest sector for more than ten years. The last years the development has come to equip harvesters and forwarders with GPS and GIS (GIT). The goal with this study was to reach a basis for decision, how Stora Enso Skog should continue its investment in GPS and GIS in harvesters and forwarders. To reach this basis for decision, possible advantages and benefits, disadvantages and problems in the harvesting process was evaluated. The study was made as an interview study with four harvesting managers and ten machine teams. To secure the quality of the results an interview questionnaire was made before the interviews were done. The results showed that GIT will make the harvesting managers work easier.

One of the most discussed archaeological subjects is the neolitisation, and the start of a neolithic lifestyle which is characterized by several significant events. The traditional view has been that settled people were cultivating and breeding, but this picture has been questioned and changed in later years. The development is principally based on two models; that already neolithic people immigrated and took over, or that the new lifestyle gradually developed out of the existing cultures. Southern Scandinavia was characterized by a settlement pattern with permanent settlements which were complemented by temporary special settlements, but in time more domestic settlements originated. On the British Isles the settlements didn´t consist of permanent agricultural settlements but instead did the people here move freely between several short term settlements.  .

Background: Critical conditions to become an attractive supplier of knowledge based IT-services in the B2B market are many. Besides the fact of supplying a service of high quality one must as a supplier communicate values which are understandable and desirable for a new buyer. Buying a knowledge based IT-service involves several risks; the consultant might not have sufficient knowledge or have difficulties understanding the corporate culture and collaborating with other staff within the client?s organization. Since services are intangible offers and it can be intricate to put right price level for something which can only be evaluated when the project is finished, puts severe strain on suppliers competing with other companies in the same market when looking for new clients.

The aim of this thesis is to create an understanding of the incentives for forest companies to invest in reducing carbon dioxide emissions from deforestation and forest degradation, which is termed REDD. The Brazilian Amazonas was chosen as the base for the investment case. Brazil has the largest area of rainforest in the world, and also the biggest problem with deforestation. The Amazon region of Brazil comprises rainforest which is largely intact and unexploited. Accordingly, there is significant potential scope for prospective investments in a REDD-project, and so have a noteworthy impact in preventing deforestation.The research approach used the United Nation?s Clean Development Mechanism concept was used as a framework for ascertaining the investment costs in potential REDD-projects.

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.

Riskbedömning är en väsentlig del av klinikerns vardag. Varje patient ska riskbedömas och riskgrupperas, vilket sedan utgör grund för val av behandling, behandlare och revisionsintervall. I tandvården i Sverige idag används det ett flertal olika stödsystem eller riktlinjer för riskbedömning av oral hälsa. Syftet med studien var att ta reda på vilka stödsystem/riktlinjer som finns för riskbedömning av oral hälsa i Sverige idag och ge en beskrivning av de mest frekvent använda systemen samt göra en jämförelse av dessa. Syftet var också att undersöka huruvida dessa system är evidensbaserade och utvärderade samt att kartlägga kunskapsläget, gällande evidensbasering och utvärdering av stödsystem/riktlinjer, för riskbedömning av oral hälsa.

Background: Investors have several options to choose from when the goal is to achieve the highest yield at the lowest cost and risk. Stocks are a common investment options, but is also associated with risks. Portfolios are usually constructed with several different assets to reduce the unsystematic risk of investment. Funds are similar to composite stock portfolios, the big difference is that they dealt with in their entirety and investors may not affect the fund's content. The problem remains that whether you choose stocks or mutual funds there is still uncertainty as to how the future will unfold.