Problem: That the stakeholder?s expectations don´t answer to what auditors can and may do have been a problem for several years. This problem was defined for the first time by Liggio at 1974. Since 1974 there have been several researches about the expectation gap for auditors.Purpose: The purpose of our study is to research what the audit effort in HQ Bank means for the expectation gap.Theory: The theories in our study discuss the audit profession, the definition of the expectation gap, how trust develops between individuals, the regulations that the authorities discuss and a review of earlier researches in this subject.Method: We have done a qualitative study in which we interviewed approved auditors at PwC and Convensia in addition we interviewed the chief lawyer at the Swedish financial supervisory authority to answer our purpose.Conclusions: The conclusion of our study is that the expectation gap exists between the auditors and the stakeholders. Another conclusion is that the incidents in HQ Bank have influenced the expectation gap in a negative direction, to reduce the expectation gap we suggest that adjustments of the regulations must be done and that the auditors themselves must inform their stakeholders what auditors can and may do..

This report is written on commission by WSP Acoustics. The report studies the outdoor sound levels on school yards in Stockholm. The questions given by the company to be answered was what are the actual sound levels at diffrent school yards with low traffic noise and how can you construct a facade element that reduces the sound level from the outside and meet the indoor requirements. Mesurements for four hours was done at eight schools set north and south of the city centre. The measurement period included one school break and one lunch break.

This is an examination report in physical education. It focuses on the relation between excercise and nutrition and how this relation works in an icehockeygymnasium in a midsized city in Sweden. The training ratio for the students are 11-12 times a week which indirectly means that the nutricion is very important to them so that they have the strength to manage both training and school. In this examination report you can read about how the food is composed and how many meals the students are offered through their education program. The persons that I´ve interviewed are the head coach, the president of the school restaurant and three students.The students have practise in the noon two times a week, on Tuesdays and Thursdays.

The IPv6 protocol offers with some new functions, one of them is auto configuration. With auto configuration it is possible for nodes, i.e. hosts and routers, for automatically associated with IPv6 addresses without manual configuration. Auto configuration it is another protocol as it uses Neighbor Discovery protocol (ND) messages (ND is mandatory in the IPv6 stack). The main purpose of ND is that nodes can discover other nodes on the local link, perform address resolution, check that addresses are unique, and check the reachability with active nodes.There are exactly the same vulnerabilities of IPv6 as IPv4 and is now exception, ND if not properly secured.

Background: The valuation of growing crops is problematic partly due to weather conditions. 2011 showed that of all cultivated crops 42% were autumn sown which makes up a significant proportion of the total arable land in Sweden. This presented an opportunity to investigate more closely the methods and options used in the inventory valuation of biological assets. Problem: What options are there in the valuation of own-produced inventory specifically in the form of growing crops? Objective: This study's aim is to create an increased understanding of an agricultural company's options for inventory valuation of biological assets. In the survey of the options this study has found two main categories: rule-and principle-based accounting. Methods: A qualitative study with an abductive approach.

The cost of capital for traded companies is basically assessed on information from thefinancial market. Small and non-traded companies are lack of this necessary financialmarket information in order to determine an appropriate equity risk premium and tocompute the cost of capital.In the absence of financial information necessary for an external investor, it is difficult toevaluate a non-traded company with the Capital Asset Pricing model (CAPM), which isbased on the financial market information. It measures only the systematic risk, which isthe contribution of one share to the market risk of a portfolio. It is therefore important tofind models that reflect the small and non-traded companies? real business value and theirunique characteristics.

On ocean beds around the world sinking particles of residual biomass from animals and vegetation have, over time, accumulated into thick layers of sediment. For researchers these layers of sediment contain valuable information about the earth?s past climate, information that can be used to predict future climate change and to estimate natural vs. human causes of today?s global warming.The Institute of Geosciences at Stockholm University studies sediment cores that have been acquired with an apparatus called piston corer.

The goal of this project was to make the requirement process at the Swedish Coastguard more effective. The first step to achieve this was done by locating bottle necks in the process with value stream mapping method. The result of this study showed that the biggest restriction in the requirement process was while examining older requirement documents to understand what elements were suitable for the particular project. This was followed by a study of literature, interviews and theory of Lean Production with the ambition to investigate how the requirement process was handled on other companies and how to improve the process on the Swedish coast guard. This led to a number of potential enhancements of the process which later was evaluated. Requirements written by different people in different organizations were analyzed in order to sort out if there were some similarities? which could be used as standard elements in a future standardization of the process.

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.

The purpose of this study has been to investigate advantages and problems with distributionsystem metering in substations. This report is a study in cooperation with Göteborg Energi.The analyses in this report are made for GENAB, a subsidiary company of Göteborg Energi.To analyse advantages and problems in advance is interesting information for GENAB. Theresult of the report could be based upon whether installation of metering in distributionsubstations will be implemented and in that case which kind of measurement that is relevant.The most relevant and strategic place to implement measurement is at the distributionsubstations on the secondary side (400V), this is due to the placement of the currenttransformers. The measurements in this study involve current, voltage, power, power factor,temperature, energy and power quality.Measuring instruments that are relevant to implement are intended to measure current,voltage, power, power factor, energy and, possibly, power quality in the same measuring unit.It is desirable to have a measuring instrument that measures both energy and power qualitybut since it is most often a cost question, it can be established that energy meters have a lowercost.Metering in distribution substations gives a better illustration of the power network. Thisresults in many advantages for GENAB.

This report includes common helminths, symtoms, routes of infection, diagnostic laboratory techniques and prophylactic methods to prevent infection. We have pointed out where there is a risk of zoonotic transmission and how to avoid contamination and infection. We have restricted the number of species to the most common helminths. Some of these helminths do not naturally occur in Sweden (yet) but are nevertheless of current interest when we travel across borders with our horses, dogs and cats. The diagnostic part of our report tells about different techniques to find an occurance of helminths in samples of faeces, blood, urine or saliva from a horse, dog or cat. We also write about some recommendations on treating parasitic infections and the development of anthelmintic resistant helminths that originates from incorrect use of anthelmintic drugs .

Report writers (sv rapporteringsverktyg) används för att skapa och hantera databasbaserade rapporter. Detta examensarbete handlar om Reporting Services, ett helt nytt rapporteringsverktyg från Microsoft. Syftet med examensarbetet var att utvärdera Reporting Services för att se vad verktyget har att erbjuda i förhållande till rapporteringsverktyg från andra tillverkare. En jämförelse mellan Reporting Services och rapporteringsverktyg från tre andra betydande tillverkare har gjorts. En djupare utvärdering av Reporting Services, där arkitektur, funktionalitet och andra egenskaper gåtts igenom grundligt, har också genomförts.

The purpose of this thesis was to design an electrical system for use in a ballistic test at the Swedish National laboratory of forensic science (SKL). The detector unit would use four main parts: coilsystem, transmitter, reciever and indicator. The coilsystem would be based on a balanced system using three coils. One that creates a magneticfield and the other two will sense the differences when a metallobject is in the coilsystem. This report starts out by investigating possible solutions for this specific task followed by a description of the physics that the metaldetector use.

Bakgrund och problem: Intäkter är en viktig post i den finansiella rapporteringen för användares beslutsfattande. Dock omgärdas intäktsredovisningen av flera svårigheter gällande bedömningar av när och till vilket belopp intäkter ska redovisas. Detta är speciellt ett problem vid redovisning av uppdrag som löper över flera redovisningsperioder, vilket är vanligt i byggbranschen. IASB har haft ett förslag till en ny standard för intäktsredovisning ute på remiss och IASB:s främsta syfte är att redovisningen ska vara användbar för användare av finansiella rapporter. Införandet av en ny standard kommer att innebära förändringar i byggbolagens redovisning och därmed även användbarheten i redovisningsinformationen.

 This report will describe a project between two students from Karlstad University and Markus Norström from Hovercraft solutions. The project aim was to develop a cabin for the hovercraft 380TD. The project was divided into two sub parts; one concerning the design of the cabin and one concerning the engineering. Throughout this rapport you can follow the engineering part of the project. The project has followed a systematic product development process resulting in optimized results for material selection and engineering solutions.