Idag domineras en stor del av revisionbranchen av fyra stora revisionsbyråer. Det finns forskare som hävdar att revisionsbyråer och då främst de stora byråerna ägnar sig åt prispress av revisionsarvodet, så kallad low-balling, för att locka nya klienter för att sedan ta igen på intäkterna från konsulttjänsterna. En viktig aspekt att undersöka har varit vilka faktorer som påverkar prissättningen av revisionsarvodet då flera studier visar på att ett lågt revisorarvode är av betydelse för klienten. En stor del av den existerande forskningen behandlar amerikanska förhållanden, dock saknas det forskning de svenska förhållanden. Med denna bakgrund väcktes ett intresse att utföra en kvalitativ studie inom den svenska revisionsmarknaden.

Today's high oil prices and more stringent environmental requirements have led to that manufacturers of mobile construction equipment try to make their products more energy efficient. With this in mind a project about hybridization of hydraulic systems has been formed. The purpose of this project was to analyze the savings that can be achieved by hybridization of hydraulic systems. A reach stacker truck (Kalmar DRD450-80S4XS) were simulated in some load cases with conventional hydraulic systems and with three types of hybridized hydraulic systems. Different parts of the hydraulic systems were also analyzed separately.

The cheetah (Acinonyx jubatus) is one of the big feline species kept in zoos worldwide. The wild populations are quite small and therefore the captive population make up an important part of the total population of the world. Although life in the wild is not always easy and a captive environment provides shelter and food it does not come without problems. In captivity cheetahs become chronically ill and also develop stereotypic behaviours. Neither of these are problems in wild populations and both can be linked to stress in captivity.

Forestry and forest products are vital components of the Swedish economy but the forest is also important for recreation, hunting, out-door life and conserving biodiversity. The Swedish Forest Act has two equally important objectives, production and environmental protection. Polytax is the Swedish Forest Agency´s inventory programme which monitors progress toward the two objectives in connection with regeneration fellings. It includes data on environmental protection measures taken in connection with regeneration fellings. 30 § of the Swedish Forestry Act and related regulations specify the demands for conserva-tion of nature.

GE Healthcare wants to investigate whether additive manufacturing would be an alternative method in their workshops in the Umea? plant. Additive manufacturing is called 3D printing in everyday language and manufactures details by building them up layer by layer in an automated machine. The purpose of this work is therefore to investigate how mature additive manufacturing methods are and how they could be used at GE.The work has been divided into three parts. The first section investigates how additive manufacturing would work in the production workshop at GE.

The requirements for wastewater treatment plants (WWTP) are gradually increasing, partly because of higher incoming loads, which in turn require a more efficient treatment process. In parallel with environmental and economic goals there are also desires to lower energy consumption without compromising the wastewater treatment. Furthermore, there is a demand on WWTP´s to alter eutrophication in aquatic systems through better nitrogen and phosphorus removal. An increasing number of WWTP´s have acquired biological nitrogen and phos-phorus removal. A by-product of this type of biological treatment is the formation of nitrous oxide, which is a potent greenhouse gas.

Logistics is an important concept in the organizational context in which the planning of flows, services and products are treated. Logistics handles supplier management, supply of materials, production and distribution. The distribution of goods can be managed with different types of transportation depending on price and time aspects. The lowest transport cost for larger amount of goods is by maritime shipping. A common carrier used in transportation of goods is a standardized ISO- container.

During the last year?s Swedish agriculture have had difficult times, with decreasing prices and at the same time increasing production costs, which has led to bad profitability and faith in the future. The dairies in Sweden have also had a rough time and there have been large rationalizations during the years. In the beginning of the 20th century there were almost 1700 diaries in the Swedish countryside. There has been a large technical development during the 20th century resulting in a decrease in diaries to only 46 in the whole country today. They are owned by 15 diary companies, of which 7 large and dominate on the market and the rest are small-scale companies. With this development the confidence and feeling for the diary companies also has decreased.

This student report is about canine infectious skin diseases. It is primarily directed at veterinary assistans. The report includes a description of the skin?s structure and immunologic defences. The four types of allergic reactions are described. Different diagnostic techniques are also accounted for. The skin diseases included in the report are: fleas, lice, Sarcoptes scabiei, ringworm, Cheyletiella and leishmaniosis.

Stormwater is surface runoff water that originates from precipitation or snowmelt and that on hardened surfaces prevents to infiltrate the ground. In city areas stormwater can consists of major amounts pollutants and when reaching a lake or watercourse it can cause damages on vegetation and animals. Therefore it is important to treat polluted stormwater before it reaches the recipient. The municipality of Örebro have since the 90ies an extensive work with treatment of stormwater in sedimentation ponds. A new stormwater treatment project is planned in an industrial estate in Skebäck, Örebro.

Ett flertal revisionsskandaler runt om i världen har skakat revisionsbranschen de senaste åren. Detta har medfört hårdare reglering för revision, både i Sverige och runt om i världen. Även affärsmarknaden har globaliserats och vuxit med stor kraft under den senaste tiden, vilket medförde behov av harmonisering av regleringen på revisionsområdet. Detta resulterade i International Standards on Auditing (ISA) som är de generella riktlinjerna för revision inom EU. 2004 implementerade Sverige Revisionsstandard i Sverige (RS), vilken var i överrensstämmelse med ISA.

Den termohalina cirkulationen är en global havscirkulation driven av densitetsskillnader, som gör att varmt vatten transporteras mot polerna och kallt vatten mot ekvatorn. Densiteten påverkas av temperatur och salinitet (och tryck, som vanligtvis ignoreras). Därför heter cirkulationen termohalin. Saliniteten minskar när vatten tillförs genom nederbörd, havsissmältning eller landavrinning. Saliniteten ökar genom avdunstning och isbildning.

GE Healthcare wants to investigate whether additive manufacturing would be an alternative method in their workshops in the Umea? plant. Additive manufacturing is called 3D printing in everyday language and manufactures details by building them up layer by layer in an automated machine. The purpose of this work is therefore to investigate how mature additive manufacturing methods are and how they could be used at GE.The work has been divided into three parts. The first section investigates how additive manufacturing would work in the production workshop at GE.

This examination paper is about the potential for Solar cells on apartment blocks. The technology with using solar cells for manufacturing electricity, has been on the market for a while, but recently the new installations of solar cells has increased. Solar cells are suited for placements on buildings but are expensive to obtain. The municipal real-estate company is interested in solar cells but wants to know more before they invest in the technology. This report contains an account of the solar cell and a guide to how a connection to the grid is accomplished.

Titel: Redovisningskonsulternas arbete - hur har det påverkats av revisionspliktens avskaffande?Nivå: Kandidatuppsats i ämnet företagsekonomi, redovisning och revision, 15 Hp, FÖA300Författare: Jenny Barkman Lövdal, Maarit Jansson, Cholticha PruekwatcharakunHandledare: Ulla Pettersson Datum: 31 maj 2012Problemformulering: Revision har genomgått lagändringar under en lång tid och kravet på kunskap om revision har ändrats i takt med detta. År 2010 infördes en lagstiftning om avskaffande av revisionsplikt för små bolag i Sverige, vilket ökade efterfrågan på redovisningskonsulter. För att ta redan på vilka konsekvenser det fört med sig har följande frågor formulerats:Har redovisningskonsulternas uppdrag ökat i antal och omfattning? Har branschorganisationerna SRF och FAR påverkat kompetenskravet på redovisningskonsulterna? Har kontrollen av redovisningskonsulternas kunskap och arbete ändrats?Syfte: Huvudsyftet med denna uppsats är att undersöka hur de valda redovisningskonsulterna anser att avskaffandet av revisionsplikten påverkat deras uppdrag, arbetsuppgifter, kunskapskrav och kontrollen av detta.