Background: The statutory audit in Sweden was implemented in 1983 and the purpose was to improve the owners ability to control and to mitigate economic fraud. The present debate is concentrated about the high costs of audit in small companies. The major concern is whether the statutory audit should be mandatory for the smallest companies. Purpose: The purpose of this bachelor thesis is to explain the value of auditing in small companies defined as 10/24-companies by identify and analyze possible factors that affects the attitudes towards auditing and reflects the value of a statutory audit. Research method: Our study is deductive and based on a quantitative research method which includes both a survey and the companies annual reports.

I Sverige används det idag cirka 5,4% förnybara drivmedel inom transportsektorn, att jämföra med under 0,5% år 2000. Av de ickefossila drivmedlen är el något som ofta benämns som en permanent och realistisk framtida lösning. Visionen ?Stockholm ? Elbilsstad 2030? drivs av Stockholms Stad i samarbete med Fortum AB i syfte att ersätta den fossilbränsleslukande fordonsflottan.I den här studien undersöks de tekniska förutsättningarna och de eventuella vinsterna av ett storskaligt införande av elbilar. Studien har gjorts genom en modellering där parametrar som elbilens prestanda, elpris, bilens inköpspris och totala utsläpp använts.

Den här fallstudien syftar till öka kunskapen om hur Stena Line kan förbättra service genom lärandet från en e-learning utbildning samt om personalen har ett behov av uppföljning, och i så fall hur den ska utformas. Vi ville även öka vår kunskap om hur Stena Line kan förändra de anställdas beteenden med hjälp av e-learning och vilka förutsättningar som krävs för att personalen ska bli motiverade till att förändra sitt beteende.Fallstudien har genomförts genom metodkombination. Tillvägagångssättet har varit att inledningsvis dela ut en enkät, kvantitativ metod, för att skapa oss en uppfattning om arbetsplatsen. Därefter genomfördes semistrukturerade person-, och gruppintervjuer med ett strategiskt urval, kvalitativ metod, med en intervjuguide som utformats med hänsyn tagen till enkätens resultat. Det kvalitativa tillvägagångssättet har varit vår huvudsakliga metod.Vi har kommit fram till att hur utbildningen presenteras är viktigt för hur den mottas hos anställda, vilket i sin tur påverkar resultatet av utbildningen.

This thesis is a qualitative study of a new law that was applied in December 2010. The law is called Lagen om etableringsinsatser fo?r vissa nyanla?nda invandrare, and is meant to help newly arrived immigrants that come to Sweden to establish themselves in the Swedish society. The aim of the study is to see what discourses the Swedish government produces as a result of this new law. Interesting for the study is to see what happens in the implementation stage at a local level, in this case in the municipality of O?rnsko?ldsvik.Theoretically and methodologically I emanate from critical discourse theory and institutional theory.

The actual project presents the development of a testing rig for a steam engine. A short overviewabout the development of steam engines is presented, until arriving to the development of thepresent engine, which will require to be tested in different ways.The testing rig studied on this project (based on a Lanchester engine) will be used to testdifferent materials and layouts for the group Piston-Cylinder.The engine is a high performance steam power engine, which is going to have a highpower/dimensions ratio, what will lead to require high performance components and materials.An introduction to the testing rig is presented, and the entire design project is done in order toreplace the disappeared documentation of the current testing rig, built on the 1970?s. Also somemodifications done in the original testing rig are presented, as well as some detected problemsand their possible solutions..

The purpose of this thesis has been to develop a tool for modelling and simulating the nuclear plant Ringhals 3. The model should be used to improve the knowledge on the dynamics of the plant. Ringhals 3 is being upgraded to produce more power and a tool for analyzing the new operating conditions is needed.The work in this thesis has consisted of improving and developing an existing model of Ringhals 3 made with the modelling tool Dymola. The model has been validated by comparing the results of a simulated house load transient with data from the actual plant. Validation shows good agreement with data from the real plant.

The purpose of this thesis has been to develop a tool for modelling and simulating the nuclear plant Ringhals 3. The model should be used to improve the knowledge on the dynamics of the plant. Ringhals 3 is being upgraded to produce more power and a tool for analyzing the new operating conditions is needed.The work in this thesis has consisted of improving and developing an existing model of Ringhals 3 made with the modelling tool Dymola. The model has been validated by comparing the results of a simulated house load transient with data from the actual plant. Validation shows good agreement with data from the real plant.

My essay is an examination of the poet Mina Loy and two poems that are essential in her authorship, these poems also represents a thematic entrance to Loys life and literary concepts. On the basis of Gunnar Harding preface and translation of selected poems from the collection Lunar Baedeker, I have chosen to look further at the poems Lunar Baedeker and Songs to Joanne, poems that accommodate contexts of an esthetical and linguistic complexion.Using terminology from the philosopher Gilles Deleuze as method for analysis, enabling an examination which proceeds from the concepts of nomadism, deterritorialization and line of flight. In the consideration of Loys modernistic and woman ?becoming, a situational and relational context is introduced which includes references to feminism, cosmopolitism, futurism, modernism, Dadaism as well as to acquaintances of Gertrude Stein, Djuna Barnes, F.T. Marinetti and Isadora Duncan.

Wind power is an energy source that is becoming increasingly popular in Sweden and around the world. The establishment of large wind farms supply and contributes to energy production within grid in search of a more sustainable energy production. Wind power is becoming more popular and opens up new areas of implementation. More cities are starting to use small-scale urban wind power, everything from full-scale work for a little less work adapted to the villas. Sweden has high goals regarding the production of green electricity and the work which deals with the conditions Sweden plays in achieving those goals.

The purpose of this thesis is to investigate the possibilities for shore side electricity in the ports of Västerås and Köping. A technical solution to connect the vessels to the local grid is suggested and the investigation is also aiming at an understanding of how the environment is affected by the use of shore side electricity. Furthermore, the costs of shore side electricity are considered.The maximum power demand of a vessel visiting the ports today is relatively small, but the ships visiting the ports in the future might have a larger power demand. The suggested dimension for the system is 5 MW and the result shows that the shore side electricity requires the power distribution to the ports to be expanded. The most useful solution in the ports is to connect the ships with 12 kV from a connection box in a pit at the quay.The investigation of the costs shows that it is cheaper for the ships to use electricity compared to the marine fuel.

The purpose of this thesis has been to determine experimentally how good a peltierelement is to convert waste heat from wood burning. Three different peltier elementswere used in a comparison study. The comparison was mainly done to know howmuch power could be obtained from each element. Even, a circuit with a step-upfunction has been created to give a higher output voltage than the peltier elementitself. The result of the experiments was a low output power, the highest valuereached 2.18W.

AbstractThe future of ethanol is depending on good solutions for the production. ENA energy power plant produces electrical power and district heating by heating biofuel. By building an integrated bioenergy plant surplus steam could be used to produce ethanol as fuel to vehicle.This would mean that ethanol is produced renewable energy and the energy for the process derives from the surplus of power.  ENA energy, MDH (the University of Mälardalen) and the energy authority has initiated a research project were different bioenergy combinations integrate with existing power plant.  As a part of the project which size an integrated factory should be to gain the best efficiency for the plant was investigated. Consideration will be taken to the cost of the production in order to be competitive to the price of imported ethanol.  Etanolens framtid vilar på bra lösningar för framställning.  I ENA energi kraftverk i Enköping produceras el och fjärrvärme genom eldning av biobränsle.  Genom att bygga ett integrerat bioenergikraftverk där skulle man kunna använda överskottsånga till att framställa etanol som fordonsbränsle.

Syftet med studien är att analysera vilka produktattribut som är prioriterade hos konsumenter och hur hållbarhet värderas som egenskap hos en produkt. Åhléns bemötande till dessa faktorer studeras samt konsumenters kännedom kring Åhléns initiativ Bra Val. Studiens teorier är Triple Bottom Line, som utgör ett företagsperspektiv, 4*5-modellen, som ser till kundvärden samt Attitydbeteendegapet som beskriver konsumenters beteenden mot deras attityder gällande hållbara produkter. Metoden inleds med vald forskningsdesign, vilken följs av hur frågorna till de fyra Åhlénsintervjuerna samt konsumentenkäten kopplas till teori. Svensk Handel och sammanställning av Åhléns hållbarhetsarbete presenteras innan intervju- och enkätresultat redogörs för.

Syfte: Syftet i denna studie uppkom ur vårt intresse för nyckeltalsanvändning inom ett relativt nytt område som hållbarhet. Vi läste på om hållbarhetsnyckeltal och ur denna tidigare forskning inom ämnet så blev vårt syfte att skapa en ökad förståelse kring den praktiska användningen samt nyttan med hållbarhetsnyckeltal, med avseende på TBL-modellen.Metod: Studien bygger på en kvalitativ forsningsmetod inom vilken personliga intervjuer har utförts på fem fallföretag. Intervjuerna spelades in och sedan jämfördes samt analyserades resultatet av dessa med det teoretiska ramverket inom studien.           Resultat & slutsats: Studien har visat på vilken praktisk användning samt nytta hållbarhetsnyckeltal har eller skulle kunna ha för företag eller organisationer. Studien har därutöver också visat på att företag och organisationer aktivt talar om hållbarhet samt att hållbarhetsfrågor är integrerade i den dagliga verksamheten..

A B S T R A C TTitle: Democracy- Choice of the people or the voice of media? (Demokrati- Folkets styre eller Mediernas Makt?)Number of pages: 36Author: Carolina VallinTutor: Else NygrenCourse: Media and Communication Studies CPeriod: Autumn term 2006University: Division of Media and Communication, Department of Information Science, Uppsala UniversityPurpose/Aim: The purpose with this essay is to discuss which influence media has on the democracy.Material/Method: Qualitative explorative research method is used to see how much space the newspaper Dagens Nyheter gave to the parties represented in the parliament, and compare the results with the numbers the parties received in the general election 2006.Main results: This research showed similar results in the survey made of DN and the numbers the parties received in the general election 2006. Media can?t decide how people should vote in a election, but they can influence what citizens think and talk about by having the power to choose which information that shows on the agenda.Key Words: Dagens Nyheter, Agenda setting, Media, Power and Democracy..