Despite the fact that mandatory financial auditing has been abolished for small private public companies in Sweden we still see this service being used by these firms. Earlier research, papers and published articles tend to focus on the abolishment of the mandatory audits seen from the accountant?s point of view. There has however been less emphasis on the fact that 85 percept of the companies relived from the mandatory audits still utilises this service. We think that we have found a new and until now unexplored angel on this subject, and the purpose of our study has been to explore what the Swedish bank officials and what the Swedish Tax Agency?s officials think that they have to gain from a mandatory financial audit.The scientific method used in the study is deduction due to the fact that existing theories has been used to form the hypothesis.

This report is a thesis for collegeengineering program in structuralengineering at Uppsala University andwas commissioned by the Swedishcontractor Svevia. The study aims toprovide an overview of the mostbeneficial bridge material from bothenvironmental and economic point ofview.The life-cycle analysis covers onlycarbon dioxide emissions, since it isthe most spoken of in today?s climateagenda. Furthermore, this study aims tohighlight which parts, of the systemboundary, that contributes to greatercarbon emissions for the wood- and theconcrete bridge.The life-cycle cost analysis wascalculated with a lifespan of 40 yearsand covers the basic cost of investment,operating and maintenance, anddecommissioning costs.The analyzed constructions in this studyare existing projects that are almostcompleted. Both bridges were designed tohandle loads up to 60 tons.

The present study examines power relations, textual genre and attitudes to the matching process in the labor market in the employment office?s opinion articles in the period 2009?2014.     The power relations that emerge in the debate articles between employers, job seekers and private employment constitute the study's main question.The theoretical starting points are taken from Fairclough?s critical discourse analysis (1992, 2001, and 2010), where the discursive practice consists of the employment office?s production of opinion articles during a recession. The social practice consists of the laws and regulations that make its actions to reduce unemployment in the society. The method is derived from Halliday?s (1994, 2002) systemic functional linguistics.

I have always lived around mines and around people work­ing with mines. They are a natural part of my life and, inev­itably, a great interest of mine. When time came to make a decision for a degree project, focusing on the mine context felt as natural as breathing.In LKABs underground mines, safety in fire accidents is a great priority. Of outmost importance for the escape is to have a personal gas filter for filtration of smoke and/or gas. My design project resulted in a concept which is aimed at shortening the user journey from the start of the accident until the user has applied the personal safety solution and is ready to escape.Throughout the project I?ve been working with a context which is heavily regulated, and all problems are serious, important ones.

This thesis is based upon the work done at Westinghouse electric company (WEC)inVästerås during the spring semester of 2015 and describes the development of a quickcoupler with associated blade changing tool. These are meant to be used togetherwith a sawing tool that the company uses for the dismantling of nuclear reactors,which is performed under water.The aim of the thesis was to develop a complete manufacturing documentation withdrawings and related CAD models which Westinghouse later can use to manufacturethe tool and the quick coupler. It was also included in the assignment to, if necessary,modify parts of the saw tool to adapt these to the intended blade changing tool.A number of visits to the company's workshop was made during the time to study thesaw that the thesis is based upon. The purpose of these visits was to get a better ideaof the dimensions, construction and the field of use of the saw. On three of thoseoccasions various engineers and consultants accompanied us to discuss possibleproblems with different ideas.This was interspersed with information in the form of literature studies on quickcouplers to create a clearer picture of the nature of the task.When enough information had been gathered a functional analysis was made to dividethe main problem into subthis phase the idea and concept generating process took place.The methods used for this was mainly brain writing and brainstorming.

Studies show that visual elements in store have a great impact on consumers. Of all the impressions that the brain receives the visual impressions count for 83 %. One of the visual elements that retailers can use in-store to influence consumers is signs. Today, there are a lot of studies on regular signs but this is very limited when it comes to motion displays. Motion displays are signs printed on electronic paper with animated messages.

Many everyday tasks and also many sports require good grip and forearm strength. Everything from carrying boxes and lifting a child to grab the arms and legs in various martial arts, or holding a tennis racket involving the hand and forearm muscles in various ways. It is therefore important to train these muscles to prevent injuries and congestion and to perform well in sport. A well known way to train functional strength in the hand and forearm muscles is weight training with thick handles. The purpose of this study was to investigate the differences in muscle activity in the upper arm and forearm muscles as well as the deltoids between two bars of different diameter (28mm and 57mm) in two different weight training exercises using electromyography (EMG).

With Microsoft's new operating system, Windows 8, a new type of applications were introduced, Windows Store Apps. These applications must meet certain requirements in order to be uploaded to Windows own store for apps. There are also guidelines to follow. The requirements and guidelines include appearance and functionality, such as a common search function in the applications to contribute to a more unified experience. How does these requirements and guidelines influence developers? Whether the development of the Windows Store Apps gets more difficult, or perhaps even simpler, is studied and evaluated in this report.

Syftet med den här uppsatsen är att undersöka hur Jan Firbas (1992)variant av Pragskolan, också känd som functional sentence perspective(funktionellt satsperspektiv, FSP), kan användas vid en analys avtextbindning. Tanken med att applicera Firbas, som huvudsakligen harsatsen som största analysenhet, på en text, är att därigenom kunna påvisaett formellt samband mellan sats- och textnivå.I kapitel 4 och 5 presenteras Firbas teori genom en praktisk steg-försteg-analys av en text. Syftet med detta är, förutom att presentera Firbas,också att visa hur jag praktiskt gått tillväga vid analysen av de feminledande styckena i August Strindbergs Röda Rummet, som legat tillgrund för resultaten och diskussionen i kapitel 6 respektive 7.Analysmetoden som visas i kapitel 5 på ett kortare textstycke är alltsåsamma metod jag använt mig av i analysen av Röda Rummet. Någracentrala begrepp är distributionsfält, dynamiska semantiska funktioner,kommunikativ dynamism, tema, transition och rema.I avsnitt 5.4. tar jag även upp ett problem som teorin har med attskilja mellan de dynamiska semantiska funktionerna Setting ochSpecifikation, ett fenomen som av Firbas kallas potentialitet.

This report was undertaken at the request of the Management and maintenance department of Swedish National Road Authority (Vägverket Region Sydöst) in Jönköping.In 1992, the management and maintenance of Swedish roads were laid out on external constructors. When putting out a tender for the work, the foundation is from a national set of rules which are in constant change. This report is limited to winter road upkeep.The trend in the invitation for tenders is that it is moving from the more conventional executional demands towards the less controlling demands. The downside of functional, less controlling demands is that it is difficult to articulate how to measure them. The order authority therefore has to find ways to make sure to get what has been paid for.In connection to the invitation for tender of winter road upkeep for 2005, the new set of rules, ATB Vinter 2003 was deployed.The main purpose of this thesis is to see which the big changes in the set of rules are and how these changes affect the organisation and activities of the constructor.It is also studied how the changes in execution is perceived by road users and how it affects the possibilities of the constructor to come as a newcomer to a new area of administration.Interviews and examination of sets of rules has led to a list of a number of changes that the constructors feel affect their work in any sense.Views from road users that have come in to the order authority have been scrutinized to see how they have experienced the change.

The spontaneous blink rate is found to be a non-invasive but functional, reliable and useful way to monitor central dopaminergic activity. Dopamine is associated with a range of functions such as reward, motivation and learning. It plays an important role in goal-directed behavior and in maintaining a behavior once a task is learned. As far as the author knows, there are today no publications that discuss the topic regarding the possible link between training and spontaneous blink rate in dogs. Therefore, eight privately owned dogs were included in this study to determine if there was a significant difference in the spontaneous blink rate before and after the process of learning a task.

The impact of computer programs in safety-critical systems has increased in the past decades and computer-based systems can now be found in a wide range of applications. A new approach for developing dependable systems is documenting all design rationale that affects safety using Intent Specifications. A recent approach for developing complex systems efficiently and in an upgradeable manner is Component-Based System Engineering. In this thesis, these approaches are combined in the development and upgrade of a Remote Robot Control Unit by using the tool SpecTRM. The case study showed that Intent Specifications and CBSE could successfully be combined.

The company System Andersson is developing systems for controlling materials and production in industries. They want to add a new service, where parts of those systems are accessible through cell phones.In this paper we are investigating which technology are best suited for this kind of application. And then we describe how we are developing a prototype fort this application, based upon that technology. After investigating technologies such as Java ME, Microsoft Silverlight, and web applications we settled upon building the system as a web application, customized for a mobile environment.To build a web page which is readable by many different cell phones we use the markup-languages which are developed for cell phones. We put much effort in reading about the standards and recommendations for the mobile web, produced by the organizations W3C and OMA.

Swedish Trotting association was formed in 1925. They are the ones who design the regulations concerning what is permissible and not permissible for the horse, driver and trainer, when they have a license at a Swedish racing track. The Veterinary department of Swedish Trotting association decides in consultation with representatives from veterinaries around the country what is allowed and not allowed, based proven experience, combined with the availability of scientific data and Veterinary Department's own assessment. After stricter regulations for good animal welfare from the Swedish government, Swedish Trotting association is going to work out a workable model for how new equipment can be tested in the future to see how the equipment affects the horse. In the future, all equipment will be objectively tested before approved. The purpose of this work was to develop a well-functioning model for this. The research-question for this work is: Is this study design a well-functioning model of how the equipment should be tested in the future? The equipment used for designing this model was bitless bridle with a bit.

AimThe specific questions in the theoretic part were:What is contained in the terms "balance and balance skill" and how can this skill be measured?The specific questions in the empirical part were:How does balance skill in different age categories of children correlate with biological and physiological parameters such as age, gender, body height, weight and level of physical activity?MethodsLiterature search based on books and scientific papers related to the questions posed above. Selection was made at libraries and on?line through "Pubmed". Specific search words were used.