An auditors? job is to review the company's figures and, as an independent part, give an accurate picture of its financial situation. Auditors have to relate to ISA where ISA 570 can be found and which deals with the going concern. The standard addresses a couple of factors that may be indications that a company can have problems with their continued operation. The problem is that ISA does not Evaluate the events, which is more significant than others in the assessment, but it is up to the auditor to consider.The purpose of this paper is to describe the factors, which the auditor believes is more important than others in assessing the going concern and explain why it is so.

There is a need for productivities data and data for different types of machines for comminution of logging residues. The lack of data and studies on GROT comminution makes it difficult to Evaluate different chains for handling of residue fuels and make system analyses.Four types of machines with three different working principles were compared at six studies during winter conditions. Three to eleven trials during 9.5 to 30.7 minutes were made on each machine. Samples from the produced material at each study were sieved to determine the size distribution of the comminuted material. Samples were also taken from the studies for determination of moisture content.

An environmental review has been carried out at FORIA AB, a transportation- and machine service company, to analyze the company?s environmental aspects from the transportation segment. This report describes the essential background and the methods of identifying and Evaluate the environmental aspects. It also describes how the work with the environmental aspects often vary between different actors. The design of the ISO 14001 is intentionally broad in order to apply on all sorts of activities and organizations.

Life Cycle Cost, often abbreviated as LCC, is a common tool for comparing the total cost of different alternatives, such as heating and cooling methods. Common heating and cooling methods in Sweden are geothermal energy, district heating and district cooling. This report aims to Evaluate how different heating and cooling methods differ from each other while being applied on three different types of buildings, using selected LCC-models. Information about the selected LCC-models wasretrieved from each separate model and its website. Reports and agencies were used as sources for information about the heating and cooling methods.

The purpose of this thesis is to examine the usability of the Umeå University library catalogue Album. The aim is to Evaluate the catalogue in order to establish if there are any problems that could be solved by modifying the catalogue. The following questions are answered: How should a good catalogue be designed? Which problems are common when using a library catalogue? Is Album user friendly? Are there any problems that occur when using Album and how can the catalogue be changed to avoid the problems? To answer these questions I have performed a usability test in which five persons, all students, got to carry out twenty tasks in the catalogue and talk about what they were doing and thinking while doing the test. This method is a usability method called Think Aloud.

This report was performed in order to Evaluate a new technological measure and focuses generally on a heat pump system to a HWC-washing machine. The client is Asko Appliances AB, a company well known for its environmentally friendly products. The goal of this study was to improve the energy efficiency of a washing machine by combining a heat pump device to the heater of the wash water, in order to reduce the energy consumed for heating the water. Besides reducing the energy consumption in heating the water, the washing machine was required to meet low noise and short operating time specifications. For that purpose, nine trials in three test series have been carried out.

Our employer, Gaddad, is a tattoo and piercing community that was created in 2006 with the basic idea to make it easier for people to get in touch with the tattoo artists and piercers from all over Sweden. With the homepage?s popularity at 2009 they decided to expand with the news page Inkzine. 2011 they contacted us with a plan to expand the homepage to Europe and then merge their two sites under the name Inkzine.The goal of this project was to create design suggestions for Gaddad / Inkzine that both the administration and the current users liked and would consider implementing on the website. In order to Evaluate the current design and our suggestions we decided to use two questionnaires .

This essay deals with the diseases osteoporosis and osteoarthritis in a medieval population from Visby in Sweden. The aim has been to Evaluate to what extent and in what way these diseases have influenced the people of a relatively large harbour town during the Middle Ages. 24 individuals were analysed osteologicaly and 19 of them became subject for measurements of bone density through DEXA readings. Furthermore four individuals were x-rayed based on external differences due to osteoarthritis and a change in the depression at the base of the medial surface of the greater trochanter. Similar studies have been made in Trondheim, Norway and Wharram Percy, Great Britain.

The development of defoaming additives is steadily progressing and there are therefore always new and improved additives on the market. Some modern additives provide the desired defoaming effects by themselves, in contrasts to previous additives that needed to be used in combination with other additives. The task of this bachelors thesis was to Evaluate the possibility of using these improved defoaming additives, with the aim to find alternatives that give the system better defoaming attributes while, at the same time, using less of the primary products. The tests were carried out in the coating type Teknocryl Aqua Combi 2780. The coating is a waterborne air drying acrylat-latex/alkyd based coating that can be used for both single coat painting and primer.

In this paper we have theoretically built a house designed for people with impaired mobility. Theessay begins with an introduction in which the purpose of the work, the methodology and thedepth-research part is presented. Then the layout that explains how we intend to adapt the housefor the demands detailed in the depth-research part is presented. In the same chapter variousstructural components, such as different floors and walls, are specified.In the selection of materials we have taken into account the criteria of our specialization andadaptation to the aesthetic aspects, where we Evaluate materials based upon our wishes regardingtechnique and form. There are also other aspects that are important in the selection of materials,including that these are adapted to technical traits of the construction elements and installations.In a later chapter the technical installations such as ventilation systems, heating systems,electricity and sanitation are presented, where both technical and financial aspects are describedin detail.

In the year 1783 a fissure eruption from Laki in the southern part of Iceland produced a large amount of volcanic gases during a period of eight months. The volcanic gases and aerosols spread across the northern hem sphere due to ideal weather conditions and had a substantial impact on the environment, human health and also climate effects. This, so called dry fog, caused severe health problems, which led to death casualties, killing animals, crops and other vegetation. The consequence was a widespread famine which was aggravated by a hard and long winter in 1783/84. Analysis shows that the Icelandic volcanoes are the primary risk to produce dry fog that can affect Sweden.

This master thesis studies distributed navigation which isa function implemented in a future network based combat information system to improve the accuracy in navigation for combat vehicles in a mechanized battalion, above all in the event of loss of GPS. In the event of loss of the GPS the vehicles obtain dead reckoning performance through the backup system that consists of an odometer and a magnetic compass. Dead reckoning means a drift in the position that makes the accuracy in the navigation worse. The distributed navigation function uses position and navigation data with measurements between the vehicles to estimate the errors and uncertainties in positions, which are used to improve the accuracy in position for the vehicles. To investigate and demonstrate distributed navigation, a simulation environment has been produced in Matlab.

Our employer, Gaddad, is a tattoo and piercing community that was created in 2006 with the basic idea to make it easier for people to get in touch with the tattoo artists and piercers from all over Sweden. With the homepage?s popularity at 2009 they decided to expand with the news page Inkzine. 2011 they contacted us with a plan to expand the homepage to Europe and then merge their two sites under the name Inkzine.The goal of this project was to create design suggestions for Gaddad / Inkzine that both the administration and the current users liked and would consider implementing on the website. In order to Evaluate the current design and our suggestions we decided to use two questionnaires .

When I began my studies at Gammelkroppa forest school I started to think about an appropriate thesis. There was much discussion about the wild grazing damage during that period. I was at that time a part of Boo property and helped at their great hunts. They had the dual uses of wildlife and forest. I decided that I want to study how big the wild grazing damages are and if we can reduce them.

This thesis aims to Evaluate the concept of Uncovered Interest Parity. The parity states that the logarithmic difference between domestic and foreign interest rate equals the logarithmic difference between expected future spot exchange rate and the spot exchange rate, . In defining the exchange rate it is often presumed that the parity relation prevails even though several studies suggest the opposite. Numerous economists maintain that the theory?s shortcomings can be explained through the existence of a Risk Premium.