Title: Selection of audit firm - Which factors affects the choice of audit firm in Swedish limited companies?Subject: 4FE03E ? Master thesisAuthors: Alexander Rosén & Martin KarlssonSupervisor: Magnus WillessonExaminer: Sven-Olof Yrjö CollinKey words: Audit firm, audit firm characteristics, client characteristics, limited companyBackground: In Sweden, the auditor is selected when the company has their annual general meeting. Following, the auditor?s task is to secure the quality of the financial information so the owners and other stakeholders can trust the information, which regards to the financial situation for the company and the CEO´s and board of director´s management. Since November 2010, private limited companies are free to use and have an auditor, but only if they fulfils the requirements that are regulated in ABL 2005:551.

Ungulates are causing conflicts between stakeholders due to browsing damage on forests and agricultural crops. At the same time there is a big Demand of keeping high ungulate densities for sports hunting and recreational purposes. Movement patterns of ungulates are strongly correlated with forage availability. Therefore, measures affecting forage quantity and distribution might be a tool to reduce the economical losses in forestry without decreasing the ungulate densities and thereby decrease the conflict between different interest groups.This study investigated the potential biomass production and utilisation of marrow-stem kale (Brassica oleracea var. medullosa), at game fields in Misterhult, Sweden, as well as browsing effects on adjacent forests.

Comfort analyses regarding human induced vibrationsIt is not too common among civil engineers in Sweden to perform comfort analyses considering the vibrations caused by human activities. In addition, the Swedish standards lack requirements to be used for comfort analyses in design of floor-systems. The Demand for large spans in combination with slender slabs, is today a reason to investigate the floor-system constructions, in order to prevent disturbing vibrations and oscillations.The purpose of this thesis is to create a guide for how a comfort analysis, considering vibrations, should be implemented. Göran Svedenbjörk who is an expert in structural dynamics has been interviewed where he presents his latest project Värtaterminalen and answers some questions about vibrations due to human activities.Floor-systems, consisting of concrete slabs supported by steel or concrete beams, have been investigated with simulations in the finite element program Abaqus. In the simulations, the influence of various factors on the natural frequency of floor-systems and the acceleration level caused by dynamic loads, is studied.

Ökande sjuktal och lägre frisktal gjorde att Luleå kommun startade projektet Hälsofrämjande arbetsplatser. Projektet går ut på att förbättra hälsa och välbefinnande hos de anställda inom kommunen, med fokus på hälsofrämjande och friskvårdsarbete. Syftet med detta examensarbete är att undersöka den psykosociala arbetsmiljön inom en enhet i Luleå kommun, samt att kartlägga hur kommunen utifrån detta kan arbeta med, och skapa engagemang kring, hälsofrämjande arbetsmiljöarbete. Examensarbetet utgår från Karasek och Theorells (1979) Krav-kontroll-stödmodell, Siegrist (1996) Ansträngnings-belöningsmodell och Känsla av sammanhang av Antonovsky (1987/1991). De undersökta frågeställningarna är: Hur upplever medarbetarna sin psykosociala arbetsmiljö? Hur upplever medarbetarna det hälsofrämjande arbetet och hur kan engagemang kring det hälsofrämjande arbetet skapas hos medarbetarna? Tio medarbetare inom en enhet i kommunen har deltagit i semistrukturerade intervjuer, som har analyserats genom en teoribaserad tematisk analys.

The intention of this thesis is, from a basic statistical viewpoint, to capture the relationship between the price of electricity and a sample of factors influencing the price. The thesis also aims at investigating whether knowledge about the relationship is useful when investing on Nord Pool. Tested factors are temperature, import, price of emission rights as well as a number of hydrological factors. The investigated period stretches from year 2000 until week 32 year 2007. The relevance of each factor was also evaluated yearly as well as for shorter periods in order to get a more comprehensive view of the relationship.

Miljöbron is a non-profit organization; their main purpose is to merge companies and students into different environmental projects. The projects can be an assignment, practical vocational training or degree thesis. Miljöbron is expanding and the Demand from students and companies is rapidly growing. Because of the expansion, a large amount of information needs to be stored and managed in a structured database. Also the need of a interface that is structured and easy to use when managing information and Miljöbron?s statistics, for Miljöbron?s staff.

To maintain production in high salaries countries and strength in competition against other companies, it is today more important than ever to maximize production, offer a wide spectra of products and be able to deliver on the customers desire of shorter and shorter delivery time. Flexible production and short time spent on die changes is vital to achieve these desires. The interest for die changeover time reduction grew in the same pace as the Demand for increased product variety grew. SMED as a method of reducing time spent on die changeovers were developed in between 1950-1970, by the Japanese Shigeo Shingo.The purpose of this thesis work has been to investigate the result of SMED in a die casting facility, and compare the result from it with the result considering time spent on die changeovers when investing in new equipment. The goal is to implement a thorough investigation by using the SMED method at Tenhults Pressgjuteri AB and make a brochure that have to be simple to understand, in purpose to draw interest to the advantages of using SMED as a method.Commissioned by the Swedish foundry association Swecast, the work has been carried out by studying die changeovers at Tenhults Pressgjuteri AB, where filming and interviews with the operators have been included in the analysis.

In Peru guinea pigs are raised for meat production and salmonellosis is considered as a major problem. Studies have detected salmonella in animals with enteritis and pneumonia. Salmonellosis exists both in an acute and a chronic form. In the rural areas the diagnosis is made according to clinical signs and macro pathological findings at autopsy. The major systems applied for the guinea pig production are often classified as family, family-commercial and commercial. These systems differ in number of animals and how industrialised they are.

Student recruitment? - Three teachers? thoughts concerning children's first experiences in municipal arts and music schools. The aim of this thesis is to explore three teacher' experiences of recruitment of students to arts and music schools. The thesis includes thoughts about how teachers can inspire students and why the orchestral string bass is an infrequent choice of instrument to study. I have examined the issues through a qualitative study where I have interviewed three licensed string bass teachers of different ages and backgrounds.

Buildings worldwide account for 40 % of the total energy use. Climate change is of increasing importance, but few are willing to reduce their standard of living or get a higher cost for the change. Energy efficiency of existing buildings gives the greatest benefit economically and environmentally. The real estate company Klövern AB manages 46 properties in Karlstad. Heating is the major cost of the total operating costs of real estate. Rising energy prices increase the need for Klövern AB to improve energy efficiency and to investigate alternative sources of heat.

Husums plant has a selection of different pulp pumps at bleaching plant 4 and 5. The displacement- (HC-pump, Sund Defibrator PTD-60) and centrifugalpumps (MC-pump, MCA 42-200, MCP 30/20) are of interest in this report. The centrifugal pumps are controlled by throttle valves, which result in an energy loss. Chemical mixers are used to mix ClO2 into the pulp before proceeding into a holding tower where the bleaching process occurs.The energy Demand of the different positions has been measured or calculated to be used in comparisons against new equipment. Quotations were requested and delivered from Valmet and Sulzer.

Background: The board of directors is a key player in corporate governance. Their role is to ensure that the corporations are run with the interest of the shareholders as the main focus. In the beginning of the 21st century, a survey was made about the confidence of the Swedish business community and in which criticism was directed to the board of directors. The boards were deemed inadequate in their function and were often solely composed by members with similar experiences and competence, therefore lacking in diversity. In order to improve the competence and work of the board of directors, the Swedish code of corporate governance was introduced and its recommendations comprehend the boards? size and composition.

AbstractTitle: Communicative leadership ? a leadership for modern organizationsQualitative research attempting to define the concept.(Kommunikativt ledarskap ? ett ledarskap för moderna organisationerKvalitativ studie med ansats att definiera begreppet.)Author: Jenny AxällAim: The aim of this essay is to try to find the essence of and a definition of the communicative leadership. Questions asked are: How can communicative leadership be described? How can it be practiced? What does it Demand of those who practice it? What organizational conditions are required? And what results and performances can this leadership lead to?Method: Qualitative explorative research method. The study contains an academic lit-erature review of the science of leadership and communication in general and the more specific communicative leadership.

Summary in EnglishThe purpose of this essay has been to examine the Christology of Wolfhart Pannenberg, and especially his interpretation of the belief in Jesus as true God and true man. The consequences for his ontology and his view of the incarnation are also focused upon.Fundamental features in the Christology of Pannenberg Demand a closer examination in this connection. First, christological method regarding which a certain development can be shown from the early to the late writings of Pannenberg. According to my view, the later Pannenberg is more balanced in his way of describing the christological movements "from above" and "from below" and how these movements complement each other. In contradistinction to his mature Systematic Theology, in Jesus, God and Man from the 1960s he was more categorically an advocate of the from-below-perspective.Secondly, Pannenberg risks his entire Christology claiming the historicity of the resurrection.

Traditional product features such as price, quality and supply service have been extended and nowadays includes environmental aspects as well. It raises new and increasing Demands on haulier companies. The transport sector is responsible for a large part of the pollutants causing today?s environmental problems. The business is being closely monitored and to operate environmental friendly is seen as one of the most important elements for the industry?s future development.