The purpose of the set of regulations as regards to accounting and auditing within the Union, is primarily to ensure a high quality of the large public companies financial reporting and hence protect the capital market investors. As the set of regulations also applies to the small companies, these are burdened by administrative costs that are disproportionate. To increase the competitiveness of the European companies, the European council has stated that it is essential to reduce the companies? administrative costs. The main principle is that all companies are under an obligation to statutory audit, however Member States may make audit exemptions for small companies.

För att behålla kroppens fungerande temperatur vid utövande av aktivitet krävs träningskläder i ett material som kan transportera fukten från kroppen och samtidigt minimera ansamlingen av vätska på huden. Utvecklingen av nya material med förbättrade funktioner går ständigt framåt. I denna rapport har olika fibrer jämförts för att kunna komma fram till vilket material samt passform och varukonstruktion som lämpar sig i ett underställ avsett för män vid utövande av medelhög vinteraktivitet. Resultatet skall ligga till grund för en produktutveckling av ett underställ åt företaget Salming Outdoor. Grunden lades genom en utförlig materialinsamling där artiklar och litteratur inom ämnet granskades.

The way we socialize today is radically different from how it was only twenty years ago. Since the arrival of the Internet more and more of what we know about the lives of our friends comes from text-based social networks, or blogs. This means that we all, more or less, have become authors of our own life stories and that the reality we live in have become fictionalized. In this paper I explore what effects this postmodern process of dissolving boundaries has had on the autobiographical genre, where the line between fiction and reality is traditionally stressed. By analysing Carina Rydberg?s (b.

GBD-Storage Systems is a company that provides the industries with products for efficient storage.The company produces pallet racks and accessories like cassettes and extending units. The companyhas also supplied tire racks for a number of tire companies. The company's CEO Gunnar Berglund hasfor some time had an idea to improve the working situation of the workers on tire firms by allowingthe wheels to be handled by a counterbalance truck. The current situation poses numerous heavy liftswhen the tires are handled and therefore is hurting the workers.This thesis has been aiming at helping the GBD-Storage Systems by developing a concept of howan accessory to counterbalanced trucks can be designed to cope with the wheels. This concept willthen be produced as prototype by the company.

Introduction: Suicide is a major public health problem both internationally and in Sweden. Itis known in research that sex and gender have a bearing on the incidence of suicide andattempted suicide. Gender Bias in medical research could lead to medical errors and to thatthe problem is made invisible. That is why it is important to identify and eliminate them. AimThe purpose of this paper was to examine whether there is gender bias in scientific articlesdealing with suicide prevention interventions and how this is expressed.

In this essay, I have interviewed six young women about their views on body image and how their views are affected by their surroundings, massmedia and social media. Also the relationship between body image and eating disorders is relevant in this context and has a part in the study. The purpose of this study is to build an understanding of how young women relate to the body ideal that exists around them. Theoretical auxiliary tools used are George Herbert Mead's theory of the generalized other, Erving Goffman's theory of dramaturgical perspective and impression management, and Du Bois's theory of double consciousness. I have also used two scientific articles to get a deeper understanding of the subject.

Undersökningen syftar till att beskriva och analysera hur de sex största revisionsbyråerna i Sverigepåverkats av svensk kod för bolagsstyrning. Problemformuleringen är tredelad och avser att besvarafrågor om hur revisionsbyråerna anpassat sig efter koden, hur de anskaffat kompetens om den, samtmedarbetarnas åsikter om den.För att kunna besvara problemformuleringen har en abduktiv ansats använts och en kvalitativstudie genomförts. Empirin har samlats in genom intervjuer med en medarbetare per revisionsbyrå. Ilitteraturdelen beskrivs och refereras svensk kod för bolagsstyrning. För att läsaren skall kunna få enökad förståelse om kodens syfte och tillämpning har en intervju med Kodgruppens ordförande ErikÅsbrink genomförts.

Eutrophication of the Baltic Sea is a serious problem. A major contributing factor is diffuse losses of phosphorus (P) from agricultural land in surrounding countries. In order to estimate P losses, environmental monitoring of small agriculture-dominated catchments is being carried out in most of these countries. Evaluation of the risk of P leaching to waters is usually based on chemical tests originally developed to quantify the amount of soil P available for plant production. The tests are performed in different ways in the different countries and a number of different extraction agents are in use.

The aim of this study is to investigate how the female author, Charlotte Brontë, describes the development of her female protagonist in Jane Eyre and to compare this to how the male author, Fyodor Dostoevsky, describes the development of his male protagonist in Crime and Punishment, inside the patriarchal 19th century.My basic idea is that both characters in these two books have to reach their own unknown to find satisfaction and a new existence, and I want to investigate what the characters have to go through to find that existence. To help me in my exploration of Jane Eyre I make use of Gilbert and Gubars? book The Madwoman in the Attic and in the case of Crime and Punishment, I make use of Pelikan Straus? article ??Why did I say ?Women!??? Raskolnikov Reimagined?. Both authors discuss literature from a gender perspective, but without comparing female and male characters or authors with each other, which I believe is important for a more holistic understanding of gender issue.The conclusion of this essay is that these books are describing the main characters? evolution towards their personal unknown with the same tools, a double self, an important symbol, and in the end a love partner that embodies that unknown.

This thesis concerns how Sweden relates to life cycle assessment (LCA) in the construction process. LCA means analyzing a products impact and the analysis includes the whole life span of the product. A building has a high complexity and the combination with its unique shape will make the LCA more comprehensive, unlike e.g. aluminum cans. Recently there has been a development of a working procedure in the construction industry.

This Master of Science thesis was a part of Pharmadule Emtungas project to construct a mobile automated cell for welding of carbon steel pipe (Heating, Ventilation and Sanitation). Pharmadule Emtunga is using a modular building concept for building pharmaceutical factories. The modules contain these pipes. The goal of the thesis was to present concepts for technical solutions regarding welding methods and fixtures for the cell. Conceptual models for the cell were made with aid of CAD software.

In the early 1860´s, the author and opinion former Fredrika Bremer made a large donation of books to Högre lärarinneseminariet, which is the first governmental institute for higher education of women in Sweden. The aim of this thesis is to describe the collection of donated books as well as to extract information regarding Bremer's international network of contacts, her views on women's education and her relation to Högre lärarinneseminariet. Furthermore, the aim is to highlight the unique relationship between Fredrika Bremer's private collection of the books and the library of Högre lärarinneseminariet from a gender perspective. A handwritten list of the 321 titles constitutin the donation has been preserved in the seminar archive and three quarters of the books have been re-discovered in a bookcase at Årsta castle. The donation is characterized by its double origin as stamps and personal dedications remain as permanent traces in the books.

This thesis examines the reasons to why railway projects conducted by Banverket (Swedish National Rail Administration) could be expected to cause significant effects on the environment, on which grounds the County Administrative Board and Swedish National Rail Administration base their decisions/assumptions and highlight regional differences between the different Swedish national rail administrations regions. Total 24 railway projects, conducted or being conducted, during the time period 2001 - January 2010 have been analyzed and studied. These projects represent eight different measures/activities which are dispersed throughout all five of the Swedish National Rail Administration´s different regions. Swedish legislations demands that the planner of a new railway project shall first conduct a pre-study and then conduct a public consultation which provides the participants an opportunity to provide input. The County Administrative Board shall then decide if the project could cause significant effects on the environment.

This study was done regarding whether sealing or ventilation is the best solution to prevent moisture on cold attics. The authors of this report addressed the problem with moisture in attics when they started their cooperation with Peab.The methods included interviews with people, database research, and calculations of a project in Akersberga north of Stockholm. The conclusion is based on interviews and other information as they are analyzed in relation to the house of reference. The focus of this report is on problems with moisture in the attics known as cold attics.The background of the problem with moisture is that today?s slabs are usually insulated to save energy and that the attics nearly gives the climate as the outdoor climate.

Claw diseases are common diseases in modern dairy production. They are painful for the cow and costly for the producer. Differences in the prevalence of claw disease depending on housing system have previously been observed. This raises the question if there are genotype by environment (GxE) interactions for claw diseases in different housing systems. To investigate this claw trimming records for Swedish Red dairy cattle (SR) and Swedish Holstein cows (SH) were retrieved from the Swedish Dairy Association.