The purpose of our essay is to examine if variation exists in the way that auditors try their independence, this so called analysis-model. We will suggest some factors that influence the way auditors practise the analysis-model. The institutional theory predicts no differencies since the normative pressure could be expected to be severe. But we found that among other things people?s qualifications, personalities and audit firm?s size and age influence the way auditors try their independence.

The connection between accounting and taxation goes back to the 1920s laws of the named areas. A proposal has now been brought forward, the so-called SamRoB-investigation, which means that the connection between accounting and taxations should be decoupled.The authors? aim with the study is to investigate what a possible decoupling between accounting and taxation, i.e. the formal connection and the untaxed revenues, implicates for the auditor´s work.A research has been done by interviewing two authorized auditors and one authorized consultant of accounting to get a view in how the auditor?s works could be affected.

The purpose of this project was to further develop and complete a quadcopter that had been built in an earlier course at KTH, so that it could be used for demonstration and education at the school. The quadcopter was at the beginning of the project completed when it came to hardware, and there was some software functionality implemented but no system for automatic stabilization. The main goal of the project was to implement such a system, and to combine it with the previous functionality to make the quadcopter operable and able to fly. To create a functioning and stable ground multiple basic software features has been implemented, and on top of that additional software to improve the safety, stability and functionality. The most important part is the control system that is responsible for converting sensor and control signals to suitable motor values.

This study is an attempt to examine the information needs and use in everyday tasks inthe work environment of community health nurses. The purpose of this paper is double toexamine the information need and use of the community health nurses and to test and validatea method and a theory for the studying of information need and use in workers everydaytasks adapted from Byström and Järvelin (1995). Most of the data were collected throughdiaries kept by the informants in close relationship to the problem situations and were analysedqualitatively. Furthermore a literature survey was made in nursing infomatics and informationscience and it showed that there is no absolute common ground between the disciplinesin the way they use the information concept.The theory and method were validated in a broad outline and were very useful in the study ofcommunity health nurses' information needs and use. The study also shows that the contextof community health nurses plays an important role in the nurses information behaviour..

Low stumps represent on their own up to 80% of the dead wood remaining on clear cuts and therefore supply suitable habitat for saproxylic insects i.e. insects depending on dead wood for their survival. Recent stump harvesting activities threaten this substrate of ecological importance and increase the anthropogenic negative impacts on these species. Because of technical and environmental reasons (nutrient leakage, erosion) guidelines for stump harvesting recommend to retain stumps standing in wet parts of clear cuts. However, stumps in wet positions might not be a satisfactory substrate for saproxylic insects and therefore might not be as much used as stumps in dry positions.

Stress and burnout is a common healthproblem among different workcategories today. The aim of this study was to investigate possible presence of stress and burnout among radiographers and if there was a connection to number of years in the profession. Maslach Burnout Inventory was used as an instrument to investigate the possible presence of  burnout, supplemented with questions about stress. The instrument contained a total of 33 questions and was handed out to two hospitals in south of Sweden with a total of 51 respondents. The study showed that the most stressful situations arose due to workload, negative stress, bad working environment and high time pressure.

The aim of this study was to investigate preschool children's perceptions of trees in and it was done through qualitative interviews. The children were drawing trees and told me what the tree needs to grow and what happens to the leaves in autumn. In a playful way, they learned more about trees and the purpose was also to examine whether they had acquired new experiences and thoughts on the trees, photosynthesis and decomposition. Then the children were interviewed again to see if their answers were different. The results showed that the children gave different answers at the second interview.

In this project the focus has been on the system for recombination at Oskarshamn 2. The recombining systems have on several occasions switched paths due to low pressure before the last ejector that?s feeding the recombiner. Of the mentioned reason, events and several measuring points have been analyzed in this report since the installation of the recombining systems.In order to prove theories and demonstrate what may be the cause of this problem, we used heat balance calculations by the program Probera. Using the program, we can demonstrate that the catalytic process does not reach the desired temperature with the amount of combustible substance.

Study objects: Three different productions companies which the authors have chosen to be anonymous. Purpose: The purpose with this study is to examine why production companies choose to use 3D-animations in television commercials, and what different kind of aspects affects their decisions. Theoretical: The theoretical chapter reviews the history of 3D-animation andtelevision commercials and other fields that will be relevant laterin the analysis and discussion. Method: A case study has been made on three different companies, two of the companies are active in post-production and the other one is active in the consulting area. Data was collected through semistructured interviews with two of the companies.

Wind damages next to strip roads in 1st and 2nd thinning in Boxholm, Östergötland Anneli Fransson, SLU, inst f sydsvensk skogsvetenskap, Examensarbete no 108 Wind damage is something we are all familiar with since the storms Gudrun (2005) and Per (2007). Research about strip roads and wind damage is very limited. It is commonly known that the trees next to the strip roads more often fall whit heavy winds, and the purpose of this thesis was to verify this statement. Data was collected from first- and second thinnings at Boxholms Skogar AB, Östergötland. In first thinnings data was collected from both spruce and pine stands and second thinnings only data from spruce stands was collected.

Shear Strength and Deformation Characteristics of Uppsala Clay with CRS and Standard OedometerTyra Morell Bonin & Magdalena MählerTo see how much a clay compact under different pressure one can use several different methods and in this project, two methods were used, the Standard Oedometer and a CRS apparatus. A Standard Oedometer is a full-time manual device and the CRS apparatus is a modern electric and automatic device. The aim of the project was to see similarities and differences between the two methods and examine which method that were most reliable. This has been done with repeated laboratory tests and afterward evaluations. With this information one can get a picture of how the clay will behave and how it will deform in nature.

The Iron Age cemetery at Tuna in Badelunda parish, Västmanland, is a complex and unique burial ground used for only 69 graves during a period of roughly 700 years, between 300 - 1050 AC. The individuals buried at Tuna show an impressive variety of gravegods as well as stonesettings formed above the grave. Who where these people that were cremated at Tuna, among the mysterious women in the boats and the rich women in grave X? As we study the graves of the cremated individuals we reach a new understanding of the cemetery; from its social structure down to every individual. Through the analysis of the stonesettings, gravegods and bones we see a how these subjects, when analysed, show a picture of the individuals and social structure of the cemetery.

The purpose with this report is to compare moose browsing in young stands within a small game preservation, and if there are any differences between two areas. The method used in the inventory is a local damage caused by moose browsing survey. It is suitable on areas that have more than 50 hectares but less than 250 hectares of young forest. Inventory of moose browsing is best done on bare ground in the spring and should preferably be done before the flushing begins at the pine. Orsblecks game management area is divided into two different moose management areas, Noppikoski and Siljansringen. During the winter Siljansringen has a denser winter strain of moose, because of the moose seek out lower parts with less snow during the winter. This should also lead to the southernmost part should accommodate larger proportion of damages caused by browsing by moose.

Non-profit organizations gain increasing attention in society but their legitimacy often decrease by scandals in separate organizations. Doctors without borders (MSF) constitutes an exception and has managed to retain their legitimacy. The aim of this study was to examine how MSF built and retained its legitimacy towards institutional actors in their environment, when the branch in general is suffering from a crisis of confidence. In a case study, this was done by identifying the institutional pressures on MSF and examining which strategies MSF uses to handle the pressures. The study was conducted through qualitative interviews with employees at MSF and actors in their environment.

AbstractDrinking water is an important resource on Earth both for humans and animals. Although most of the surface is covered by water only a small quantity is available as drinking water. Our manner of living creates a lot of pollution which has an environmental impact. Groundwater has a protracted turnover time in the soil and it can take many years before the effects of human impact are detected. The Swedish environmental object is ?Good groundwater quality? which aims to provide a safe and sustainable supply of drinking water today and in the future.