Syfte Syftet med den här uppsatsen är att beskriva och analysera hur revisionen av företag påverkas då företaget har genomfört en outsourcing av delar eller hela sin redovisning till ett bolag, inom koncernen, i utlandet. Genom att studera ett företag, som genomfört denna form av outsourcing, samt att undersöka de fyra stora revisionsbolagens erfarenheter på området, ämnar uppsatsen uppfylla detta syfte. Metod Denna studie grundar sig på den kvalitativa metoden. En illustrationsstudie samt en flerfallstudie har genomförts tillsammans med semistrukturerade intervjuer. Valet av våra intervjuobjekt vid flerfallsstudien grundar sig i företagens storlek.

Multiple sclerosis (MS) is one of our most common neurological diseases. The development of the disease often make the affected persons live with it for a long time. There are two types of the disease, the first is a progressive type and the other is relapsing remitting. Strengthening exercises isn?t commonly used as a treatment method although muscle weakness and fatigue are common symptoms.

Regulations on the exhaust emissions of HD-diesel engines are becoming more and more stringent, and therefore, emission after-treatment systems are commonly used. These systems rely on catalytic conversion of NOx,CO , and HC emissions, and are thus dependant on temperature. At low load of the engine, exhaust temperatures are not sufficient for the after-treatment components. Therefore, means to increase the exhaust temperature while maintaining low emissions and fuel consumption are needed.The focus of this project has been to develop strategies for the lift profiles of exhaust and intake valves in the engine, with the goal to raise exhaust temperature in combination with low emissions and fuel consumption. The strategies have been tested in a single-cylinder research engine equipped with a hydraulic variable valve actuation system.

ABSTRACTMultiple sclerosis (MS) is the leading cause of adult disability inSweden. Hematopoietic stem cell transplantation (HSCT) can be used as a treatment option for patients with MS where the disease has an aggressive course. The treatment is preceded by high-dose chemotherapy which lowers the patient's immune system. It is therefore of interest to study infectious complications associated with HSCT in this patient.Aim: The purpose of this study was to identify infection problems in this population associated with HSCT, and to study differences in infectious complications between this group and patients diagnosed with lymphoma who have undergone the same treatment.Method: The study was a retrospective descriptive study with quantitative data. A medical record review was conducted.

The climate crisis represents a serious threat to both people and nature and it will exacerbate existing inequalities, especially for women and girls who are most at risk yet have contributed least to the problem. Climate adaptation is critical to addressing the challenges of climate change, and it requires integrating a gender perspective to take into account the specific vulnerabilities faced by women and girls, as highlighted in the Paris Agreement. This study examines the implementation of gender perspectives in Swedish governmental climate change adaptation strategies. By applying a qualitative content analysis to 24 government agencies? action plans, the study investigates how gender equality is addressed in the context of climate change adaptation.

Vocal Cord Dysfunction (VCD) is characterized by paradoxical vocal cord movement during inspiration or expiration, and generally affects adolescents and predominantly women. Previous studies have shown a large inconsistency concerning terminology, definitions, etiology, assessment, differential diagnosis, co-morbidity and treatment. The purpose of this study was to map knowledge on and management of VCD in Sweden. The study was conducted as a written survey addressed to speech-language pathologists and physicians, and attained an answer percentage of 79 percent. The results showed that several professions were involved in the management of these patients, but no clear pattern of referral could be observed.

Developments in milk production are heading towards fewer but larger herds where the milking process is often fully automated. Automatic milking systems were launched in the 1990?s and in the year 2010 the Automatic Milking Rotary (AMR) was introduced. As a rule there are no supervision personnel present during the milking event in systems with automatic milking. This means that there is a risk that cows can be incompletely milked in one or more udder quarters, for example if the robots fail in attaching the milking cups or if the cow kicks off the milking unit.

Eutrophication of the Baltic Sea and Swedish lakes remains a major problem despite many years of effort to reduce the emissions of nutrients. One major source is waste water systems, especially private sewage systems. These sewages accounts for a very large share of nutrients per capita in comparison with citizens connected to larger sewage treatment plants. Norrtälje community has the greatest number of private sewage systems in Sweden. Discharges of nutrients, especially phosphorus, to the Baltic Sea from these sewage systems are significant.

The management of water resources and waste water varies between the countries of the EU. For many years, a large part of the water in Europe has been contaminated by, among other things, insufficiently treated waste water and emissions from agriculture. The EU Water Framework Directive 2000/60/EC and the Urban Waste Water Directive 91/271/EEC are intended to harmonize fresh-water management and waste water management within the whole EU, aiming at safeguarding drinking water of good quality and a high quality of all water within the EU today and in the future. There are however some problems concerning the waste-water directive. One problem is the huge investment needed in Slovakia to fulfil the demands of the waste-water directive for waste-water management in larger communities (with more than 2000 inhabitants).

Aggressions in childrenPedagogues wiew of treatment and support.

Today, there are few industries left in our cities. Industrial areas thatare located in urban settings close to water or city centers are oftenreplaced by housing. In my thesis I want to explore how such industrialsite located in an urban setting can be transformed into anindustrial park where the industrial structures are saved. By approachingthis type of environment in a positive manner, I wish tohighlight the potential aesthetic and functional value in the existingindustrial structure. Through the transformation and design of anexisting industrial site I will convey the previous use and history ofthe place.The wastewater treatment plant, Kungsängsverket, is located in thedistrict of Kungsängen in the southern part of Uppsala.

The company Bergteamet, Boliden, Sweden, is installing ventilation shafts of the Garpenberg mine. For such work a platform is needed which you can stand on and work from. The Shaft Reinforcement Team at Bergteamet performs the installation work and is the sponsor of the platform. The project described in this report is performed at the department MEC, Mining Equipment Construction, which has been given the task to design and construct the platform, customized for the current shaft. After this the platform is manufactured and inspected at the workshop at Bergteamet.The design work was carried out as follows:- After an initial meeting a requirement specification was worked out, describing the problem and previous experiences of platforms and requirements for the design and equipment.- A concept sketch was developed with consideration of surrounding factors.- A constructed 3D model was presented along with the choice of materials.

Our aim with this study is to explore socialworkers perception of what is a good treatment is and how to establish good relationship with their clients. We have decided to limit our study with social workers in Economic assistance and Abuse Units in social servises and explore if we can discern any differences between the units. We have chosen to use qualitative methods to achieve the aim of this study. We interviewed a total of seven social workers, of which three were from Abuse unit and four were from Economic assistance unit. One of the theoretical frame we have used is Goffmans (1970, 1974) theories about social interaction in which he explains the social encounter between social workers and clients.

Background: A health damage that has been specifically related to nursing is pressure ulcers. Pressure ulcers are a complication caused by disease, care and treatment and can result in great suffering for the patient. Pressure ulcers can affect people both physically and psychosocially and is experienced, by most patients, as a serious and unnecessary complication of care. Today there are hundreds of identified risk factors for pressure ulcers described that can be divided into patient and care-related risk factors. A successful pressure ulcer prevention and treatment is to reduce or eliminate the underlying causes for the development of pressure ulcers, prevent deterioration and to treat existing ulcers.

Our purpose with this essay is to examine how staff that works with drugaddicts in compulsory-treatment institutions for women and men uses gender in their work. We are trying to get knowledge and understand how the staff is using their own and the client's gender in the work that they are doing. We have chosen to take focus within women's care in institutions and compare if the work is done in the same way with male clients.Our essay is based on interviews with treatment-staff. We have used a qualitative method. The interviews are made with both men and women.