In today's society there is tougher climate both financially and time wise. Accountants working under tight deadlines leading to the compromise between quality and quantity in the audit process and them therefor are being guilty of so-called reduced audit quality, RAQ. Reduced audit quality involves intentional actions designed to somehow reduce the evidence contained in the audit. We examine in this study the impact of time budget pressure (TBP), underreporting of time (URT), ethical organizational culture and charismatic leadership has on the frequency of RAQ.Previous research has already shown that there are clear links between TBP and RAQ, between URT and RAQ and between ethical culture in organizations and audit quality available. Five hypotheses were designed to the study.

According to a press release from the Swedish forest agency in May 2014, western Värmland has the worst regenerations of forest result in the whole of Sweden. The scarification frequency is low in the area. AB Hilmer Andersson want´s to know if the private forest owners want to scarify more than is done today. Good regeneration is important for private forest owners so they can have a long term forest management and economics of their forests. This academic study is done as an opinion poll. The purpose of the study is to see how big the interest of scarification among the private forest owner is.

Today around 28 000 women originally from countries where FGM is practised, are living in Sweden. Many of them are at childbearing age which means that knowledge about FGM and its consequences is of outmost importance during delivery. The aim of this study is to describe current research on how to manage the delivery, regarding deinfibulation and the following stitching as well as the risk of complications when the labouring woman is mutilated. This review of literature is based on 12 scientific articles published between years 1989 ? 2005.

The subject of this thesis is the application of Support Vector Machines on two totally different applications, facial expressions recognition and remote sensing.The basic idea of kernel algorithms is to transpose input data in a higher dimensional space, the feature space, in which linear operations on the data can be processed more easily. These operations in the feature space can be expressed in terms of input data thanks to the kernel functions. Support Vector Machines is a classifier using this kernel method by computing, in the feature space and on basis of examples of the different classes, hyperplanes that separate the classes. The hyperplanes in the feature space correspond to non linear surfaces in the input space.Concerning facial expressions, the aim is to train and test a classifier able to recognise, on basis of some pictures of faces, which emotion (among these six ones: anger, disgust, fear, joy, sad, and surprise) that is expressed by the person in the picture. In this application, each picture has to be seen has a point in an N-dimensional space where N is the number of pixels in the image.The second application is the detection of camouflage nets hidden in vegetation using a hyperspectral image taken by an aircraft.

Background: Sleep-disturbances in persons with Alzheimer´s disease are prevalent. They are characterized as increased frequency and duration of awakenings, decreased slow-wave sleep, REM-sleep and increase of day-time napping. Depression and lower quality of life are associated with sleep-disturbances. Altogether a significant source of stress for caregivers and an important factor in institutionalization. Non-pharmacological treatment alternatives are rare.Method: Single-case A-B-C design, with non-concurrent multiple baselines, a pilotstudy.Aim: To explore if an educational program on sleep, sleep disturbances and behavioural change directed towards caregivers improved sleep, depression and quality of life in persons with Alzheimer´s disease living at home.

Grid codes are becoming more demanding on power generating units due to the factthat the complexity of the power grid is increasing. The penetration of wind powerhas grown over the last years and it is clear that wind farms need to be addressedwith the same type of grid codes as conventional generation units. There is howeveran undeniable difference between the technology in conventional synchronousgeneration units, and the asynchronous generation units in wind farms.This thesis has reviewed the current grid code in Sweden and compared it to the newcode proposed by ENTSO-E, ?the Requirements for Generators?, in the aspect ofwind farms with an installed power of 30 MW or more. The comparison has beencomplemented by an analysis of how wind farms of two different technologies(Doubly fed induction generators and full power converters) can meet therequirements and technical proposals have been given on how to be able to meetcompliance with the new grid codes.The Requirements for Generators contains many non-exhaustive and optionalrequirements, because of this it has been difficult to, at this stage, exactly point outthe technical impact on the grid connection of future wind farms in Sweden.

In agricultural educations you learn to use different economic planning tools, as basis for decision. The purpose and goal of this work has been to find out if economic planning tools are used by the farmers in Sweden. We choose to do an investigation through personal interviews, and used an inquiry to get as equivalent answers as possible from the farmers. This work contains a literature study with relevant facts about the questions that is brought up in the inquiry. This study of literature explains shortly some different calculation methods and bases for decision. It also contains useable information that is important to know before an investment. The questions that are asked to the farmers have focused on the use of calculation methods and economical planning tools.

Among young adults and especially women, psychological issues are common phenomena in the society such as depression, anxiety and stress. Research has shown that physical activity can be a complement for anti-depressant medication. The aim of this review is to examine previous research to find out how physical activity can provide positive effects on overall mood state in particular young women's psychological health. The results of this review is that there are support in the literature of young women that physical activity may enhance mood in studies of depression and anxiety symptoms and small support for the effects on reducing stress. Physical activity with both high intensity and low intensity has shown to have positive effects on depression and anxiety, but the physical activity has to be regular for long-term effects.

The aim of the study is to examine what upper secondary school students think that they themselves and their school can do to create a peaceful society. The study combine qualitative and quantitative methods based on questionnaires distributed among 328 students in three high schools in Sweden. The survey is a combination of multiple choice and open questions. For the analysis of quantitative responses the computer program SPSS was used producing frequency tables and response rate schemes. To analyze the questionnaire's qualitative part a narrative analysis method was used.

Risk-based sampling program of microorganisms in the water source in northern SwedenAfter several disease outbreaks caused by parasites in the drinking water during the last years, it is more essential than ever to insure that the water supply companies have enough barriers to counteract the presence of microorganisms in the outgoing water. It is also discussed whether climate changes such as increased precipitation can have a connection to the increased cases of parasites in water sources. The water source at Gäddvik is Luleå municipality?s largest and provides drinking water to 64 500 of Luleå?s 74 000 inhabitants. The investigation of microorganisms in the water source, especially in the Lule River has not been as prioritized as the sampling of chemical parameters.

Public health is a concern of many important areas of society and it is therefore of great importance to examine and expand the goals of public health work within different sectors, e.g., school. Sexually transmitted diseases, sexual violence and mental health problems related to sexual orientation are some of the public health problems in society today. Throughout childhood and teenage years, norms and attitudes regarding sexuality and coexistence are formed, which means that school is an important arena when it comes to creating proficient conditions for    coexistence and sexual health. The quality of sex and coexistence education in Swedish schools differs in quality; for content and magnitude vary greatly among schools. It is, therefore, of interest to study how students experience sex and coexistence education, like prioritizations and desires.

Speaking of budget and budgeting is almost as adding fuel to the fire. The subject evokes a lot of emotions, both positive and negative. Some might consider budgets as a bureaucratic process that won?t lead to any good. Others might find budgets as extremely helpful and necessary in a company?s planning process.

Introduction: Basic Body Awereness Therapy (BBAT) is a treatment developed to treat different kinds of psychiatric diagnoses, but also to prevent the emergence of any other unhealthy conditions. The treatment is aimed to increase the body control and conscious breathing but also requires mental awareness.Aim: The aim of this study is to, based on social cognitive theory, describe patients' experiences of BBAT performed as group therapy.Method: The study design was qualitative with an inductive approach. Five people were interviewed after a BBAT group treatment in primary care. The data was collected by individual interviews with semi-structured questions and the interviews were analysed by qualitative content analysis.Result/Conclusion: The participants experienced increased body awareness and implemented BBAT strategies even though the treatment frequency was insufficient. BBAT was described as helpful used to regulate intensity level, stress management and facilitate breathing.

The aim of this study is to find out if the former students think that they have made use of the courses they have taken at the Natural Resource Use Programme specialised in Animal Husbandry at Lillerudsgymnasiet or if the courses should be exchanged. In the study it is assumed that a course can be useful professionally, for further studies and in private life.The main questions are: Have the former students made use of the courses they took at the Natural Resource Use Programme specialised in Animal Husbandry at Lillerudsgymnasiet? Was it the right decision to replace the course Horses?I have sent a questionnaire to all the students who graduated between 2003 and 2007. Out of 107 questionnaires I received 66 replies (62 %). All students have studied the same mandatory courses but different eligible courses.

Ask any constructional worker and there is a high probability that this person knows a colleague with pain or other disorders caused by working with power tools.According to the Swedish Work Environment Authority 71 percent of the Swedish constructional workers is exposed to vibrations at least 25 percent of the working hours. Despite this, the number of reported occupational sicknesses caused by vibrations is as low as 1, 4 percent.JM Ltd. is one of the largest constructional companies in Sweden. Their main business is new housing and development of residential areas. God quality and low impact on the environment is a part of great importance in the company?s long-term goals.