Revisionsberättelsen är ett viktigt verktygför kommunikationen mellan revisorerna och in­tressenterna. Dagensrevisionsberättelse är väldigt standardiserad och i samtliga delar finns detförslag till exakta formuleringar. Enligt tidigare forskning finns det enintressekonflikt mellan intressenterna och revisorerna. Denna konflikt handlarom att intressenterna vill ut­vidga informationsinnehållet irevisionsberättelsen vilket revisorerna är kritiska till eftersom detta skulleinnebära mer ansvar och mer att stå till svars för. För att lösa denna konflikthar revisionsberättelsen debatterats flitigt och i en debatt diskuteras om mankan göra revisions­berättelsen intressantare genom att betygsätta företag iexempelvis intern kontroll och bolagsstyrning.

The importance of energy- and environmental issues has increased, and the work towards reducing carbon dioxide emissions plays a major part. The European Union has set up goals for the membership countries to work towards this to happen. The carbon dioxide emissions in Sweden have been reduced the last few years, but there is still a lot to do. About 30 per cent of Sweden?s carbon dioxide emissions generate from energy usage related to housing, this is why the housing sector is of interest to examine.

This master thesis encompasses an inventory of the older industrial community of Gimo. Investigations of the contamination situation for each industrial area were done. A risk classification according to the Swedish Environmental Protection Agency?s ?Method of Surveying Contaminated Sites?, phase one, followed. The risk classification was done on areas of Iron Work, a rockwool industry and a landfill. Gimo have had iron manufacturing from 1615 until 1945. Gimo have had two blast-furnaces and two smithies periodically.

The white-backed woodpecker is a forest bird being critically endangered in Sweden. The species is dependent on older forests rich in deciduous trees and dead wood. The main problem for the survival of this species is present shortage of habitat. Conservation work on this umbrella species is at present focused on finding remaining or emerging habitat networks. Large areas are scrutinized in search for suitable habitats to be protected or managed for the species sake.

AbstractFörfattare ? Malin Andersson och Slaven MarasTitel ? Aspects of decentralizations effect on eldercare ? a qualitative study of three municipal authority office/ Aspekter på decentraliseringens effekter på äldreomsorg ? En kvalitativ studie i tre kommuners myndighetskontorHandledare ? Linda ErlandssonExaminator: Jan Petersson This is a qualitative study of the phenomenon of decentralization and its impact on care managers working in elderly care. The aim of the study was to examine how care managers margin for maneuver and need assessments continually are shaped by organizational conditions and municipal governance. With these aspects in mind, we wanted to identify similarities and differences in three different municipalities? ways to work with care management in the elderly care.

This thesis was carried out to give some background information to a report of SLU (Swedish University of Agricultural Sciences) for the Swedish National Rail Administration (Banverket). The requested information was to provide basic data for an environmental impact assessment of the construction of the tunnel through Hallandsås. The aim with the thesis work was to discuss and quantify the leaching of nitrate and the emission of nitrous oxide from the soil at the groundwater level established through the tunnel project. The nitrogen related processes that could be affected were described and discussed. The different areas where a decreased groundwater level can cause changes in the nitrogen processes are the wet and moist areas.

Sammanfattning Syfte och frågeställningar Syftet med denna uppsats har varit att undersöka hur lärare i idrott och hälsa i grundsärskolan, år 7-10, arbetar med kunskapsbedömning och dokumentation av kunskap. Vidare syftade studien till att undersöka vilken eventuell inverkan Lgr 11 kommer ha på detta arbete. Studiens frågeställningar var: Hur resonerar lärare i idrott och hälsa i grundsärskolan kring bedömning och betygssättning? Hur har lärare i idrott och hälsa i särskolan dokumenterat sina elevers utveckling med Lpo 94 som ramverk/ styrdokument? Med vilka verktyg/på vilka sätt har elevernas kunskaper bedömts med Lpo 94 som ramverk/ styrdokument samt hur uppfattar lärare i idrott och hälsa i grundsärskolan Lgr 11? MetodIntresseförfrågningar skickades ut till ca 50 aktiva idrottslärare i idrott och hälsa i grundsärskolan, år 7-10. Åtta lärare svarade positivt till medverkan varav två av dessa, efter vidare kontakt, sållades bort på grund av att de var verksamma i annan skolform än grundsärskolan.

The examination of the adequate nature conservation methods in a natural reserve, to conserve a specific species and / or increase biological diversity is the subject of this study. This work is based on four species, that can be found during the Spring season, liverleaf, wood anemone, brimstone and woodpecker. The incidence and availability is studied and closely observed for these species in twenty forests, i.e. ten forests which are nature reserves and ten forests with the similar characteristics as the nature reserves habitat, but are not nature reserves in Gnesta mucipality, Södermanland. Measurements of the tree crown and the diameter of the tree trunks where noted to study how these factors could affect the outcome of the abundance and incidence of the four species.

Inom det vetenskapliga fältet för kvinnligt och manligt missbruk beskrivs ofta att kvinnan har andra och mer komplexa behov än mannen. Mannen och hans sociala situation, problematik och behov har generellt beskrivits som norm. Socialsekreterare grundar sina bedömningar och beslut på föreställningar om vad kvinnor och män har för specifika behov. Dessa föreställningar produceras och reproduceras genom rådande diskurser som verkar inom denna specifika sociala domän. Denna studie undersöker vilka centrala diskurser som kan identifieras i socialsekreterares föreställningar om kvinnligt och manligt missbruk, samt hur dessa verkar och reproduceras samt vad det kan få för implikationer för den sociala praktiken.

The main objective with this study was to investigate so called odd purposes acceptable when registrating property along with how social development affects these purposes, furthermore to investigate how the cadastral surveyors estimates a foreseeable time. Tradition and praxis is used for several obvious purposes such as housing, farming, forests, offices and industry. Praxis is yet to be defined regarding more unique purposes. There is no mention in the law about which purposes are found acceptable to assure the demands on suitability are met. Cadastral authorities are responsible for making sure the division into property units is uniform and rule of law-accordingly.

The Swedish building and property management sector are responsible for about 30 % of the total energy use. In order to take environmental consideration, different environmental assessment tools and standards are used. Miljo?byggnad, Svanen, FEBY12 and PHI are some of these. There has been increased interest to certify buildings and therefore it is of interest to evaluate the assessment of the energy field to see if relevant energy aspects are assessed.

Inom matematikämnet har e-bedömningar, aktiviteter där digitala tekniker används för att bedöma studenters kunskaper, inte utvecklats i samma takt som e-bedömningar inom andra områden. Detta beror sannolikt på det stora inslag av symboler och icke-standardiserade tecken som karakteriserar matematiskt språk och särskiljer det från traditionellt skriftspråk. Ett problem som har noterats i samband med e-bedömningar inom matematik är att inmatningen av matematiska uttryck i ett digitalt system i många fall varit långsam och svår att begripa. Den här rapporten syftar till att undersöka tre kategorier av inmatningsmetoder utifrån aspekterna snabbhet, korrekthet och upplevd lätthet för att på så sätt skapa en bild av vilken av teknikerna som lämpar sig bäst att implementera i en e-bedömningsapplikation riktat mot den svenska gymnasieskolan. För att uppnå syftet har jag granskat tre familjer av tekniker genom att låta gymnasieelever genomföra inmatningar av matematiska uttryck och analysera dessa inmatningar baserat på inmatningstid, korrekthet och upplevd lätthet.Resultaten visar på att det finns tydliga skillnader mellan de undersökta teknikerna med avseende på samtliga undersökta aspekter.

Since the 1950s, the development of modern rotation forestry in boreal Fennoscandia has resulted in a severe reduction of older forests, and a high degree of fragmentation among the small patches that remains of old forest. In Sweden, when performing conservation value assessments in order to identify and preserve the remaining forest habitats, the government authorities use to a significant extent a set of indicator species that indicate habitats of high biological conservation value. One species considered to indicate high conservation values in pine-heath forests is the red-listed ectomycorrhizal (EM) macrofungi Sarcodon scabrosus (Fr.) P. Karst. In the present study, the validity of using S.

Sahlgrenska Academyat University of GothenburgDepartment of Internal Medicine and Clinical NutritionAbstractTitle: Oral intake of green tea and its effect on the appearance of UV-induced erythema, erythema solare ? A systematic literature reviewAuthors: Ernita Antoni Mulliqi and Pernilla GustafssonSupervisor: Sofia KlingbergExaminer: Ingrid LarssonProgramme: Dietetics programme, 180/240 ECTSType of paper: Examination paper, 15 hpDate: April 10, 2013Background: UV irradiation of the skin can cause erythema, clinically called erythema solare. The condition can exert pain as well as discomfort and may in the long term lead to negative effects including skin cancer. Green tea contains catechins which are substances with anti-inflammatory effect that may have positive effects on the skin. The intake of green tea is believed to have a protective effect against UV irradiation, since green tea extracts in lotions in previous studies have shown to increase the skin tolerance level against UV irradiation.Objective: To examine the scientific basis and determine whether an oral intake of green tea has a protective effect against UV-induced erythema.Search strategy: Searches in the scientific databases PubMed and Scopus were made to find suitable articles.

Abstract Title: Ethanol for Scania?s future ? A scenario based analysis Authors: Anna Hansson and Julia Persson Tutors: Annette Cerne ? Department of Business Administration, Lund University Jonas Holmborn ? Head of Advanced Combustion, Engine Development, Scania Lennart Thörnqvist ? Department of Energy Sciences, Faculty of Engineering, Lund University Problem: Oil-based products are the dominating fuels in the transport sector but alternative fuels are currently challenging the world-wide dominance. The large number of alternative fuels that are under development at present makes the future fuel-market impossible to predict. Scania?s ethanol project is associated with a number of uncertainty factors that are beyond the company?s control.