I den allmänna debatten om revisorer diskuteras bl.a. revisorns oberoende och hur det kan påverkas av revisorns roller som rådgivare till och granskare av ett företag. Vi ville undersöka inom vilka områden revisorn bidrar med rådgivning och få en uppfattning om hur detta eventuellt kunde påverka oberoendet mellan revisorn och ett nystartat företag. Vi valde att undersöka nystartade företag då vi inte funnit några tidigare studier på just den här kombinationen, revisor/nystartat företag.I vårt syfte att undersöka revisorns roll i nystartade företag har vi tagit reda på de vanligaste problemområdena, som nystartade företag upplever, och i vilken mån revisorerna hjälpt till som rådgivare. Undersökningen genomfördes med hjälp av intervjuer där respondenterna bestod av tre revisorer och ägarna till tre nystartade företag.

Traditional retouching, where you make the body of a female model in a magazine thinner, has been common for a long time and is well known. Several studies indicates that showing ultra-thin images of female bodies in media can lower the body satisfaction of ?ordinary? women which in some cases can lead to dangerous eating disorders. But in 2010 Swedish female magazine VeckoRevyn introduced a new type of retouching: Making some catwalk models bodies bigger instead, which we decided to call opposite retouching. This kind of retouching is aiming to widen the ideal picture that is sent out of how the female body should look like, and therefore having the readers reach a higher body satisfaction and becoming more at peace with the own body.

The need for snow-free surfaces at squares, bus stops, platforms, car parks and sports facilities increases and at the same time energy price rise and the environment is becoming a hotter issue. The construction of the ground heating systems often lack thermal insulation under the heating pipes, which means that the heat from the pipes not only warm up the soil surface but also heats the surrounding soil. The insulation also has more features, by insulating the risk of frost damage is minimized. The goal of this report is to demonstrate the large heat loss and energy costs in the absence of insulation under the heating system.The report begins with a scientific way to study and treating the soil heating system uses, and the theory involved. Furthermore it also deals with different routing principles of heat pipes depending on the facility.All calculations are made with so called finite element method (FEM), in COMSOL Multiphysics 3,5a, where models are created with different conditions.

The aim of our study is to examine stepparents´experiences of their role in the new family, we also want to examine if the role as stepparent is affected to the role as a biological parent. Our study is based on six semi-structured interviews, with three stepmothers and three stepfathers.By using role theory and symbolic interactionism our results indicate the requirement of constant negotiation as well as acknowledging the need to consider the other familymembers, those you may not have chosen to live with.We can see that the division of responsibility is governed by what is best for the family - to make life as easy as possible. It is clear that many stepparent lack guidance in what is expected of them in their new role; howeverr, they have been able to grow into it.  .

The purpose of this study is to chart and describe which content and different models that teachers use when teaching English as a foreign language at upper secondary school in Sweden. The study was performed through a phenomenonographic point of view, where the aim is to present and compare different understandings within a certain area. Our study emanates in Lars-Göran Malmberg?s theories about different teaching models used when teaching Swedish, which have been transferred and modified by Bo Lundahl into teaching English as foreign language. On the basis of this theory, six individual interviews with different teachers at upper secondary school were carried out with concern of discussing the content and aim of English teaching.

The aim of this thesis is to analyze and examine India's economic reforms which the country introduced on the government's own initiative in the early 1990s after decades of practicing isolationism. The analysis entails a thorough systematic examination of possible factors that determined the decision to implement the reforms. These factors are derived from two models developed by scholars within the field of foreign policy.The research is performed through an examination where the possible factors for the reforms have been examined on a three-level basis; system-, state- and individual level. It is a qualitative case study that seeks to explain not only why the Indian government implemented the reforms but also to evaluate the validity of the models to the extent that they stand in accordance with the case of India.The conclusion presented in this thesis is that one model works better for explaining the case of India. The model lie emphasis on structural changes, a crisis and political entrepreneurs committed to a certain type of reforms as a prerequisite for policy change to take place.

This master?s thesis aims to analyze the ongoing debate in Scandinavia on research evaluation of the humanities. This field of research uses bibliometrics, quantative analysis of bibliographical units as a research assessment tool. In recent years evaluative bibliometrics has been an increasingly used method. In Scandinavia, governments have introduced new funding models for research in higher educational institutions.

France is committed to its ambition to lift the European Union's arms embargo imposed on China after the Tiananmen Square Massacre in 1989. France is of today the only member state that is acting to lift the arms embargo, evoking questions of motives behind its behavior. The underlying assumption in this essay is that France's actions reflect a need to find new ways of adapting itself and surviving faced with the threats of its decreased international influence. By using three different perspectives ? realism, liberalism and constructivism ? this essay examines three possible models of analysis to explain France's behavior.An analysis of the discourse covering this essay´s topic between 1989-2007 provided the basis of the paper.

Citizenship and immigration policy are controversial aspects of the European integration project. Fourteen years ago Roger Brubaker stated that the vital differences between German and French citizenship policy were unthinkable to harmonise. This paper therefore seeks to investigate whether the old image of the two countries are accurate. By evaluating citizenship and immigration policies in today's context with the increasing influence of European Union policy I here present a more correct picture of the situation in both countries. Partly to see how the harmonisation has come this far.

The objective of this work was to introduce measures to reduce energy and water demand at Gävle Söder 17:10. To succeed, this energy audit has been made. The work is based on collected statistics from the property owner Norrporten, measurements, literature review and through consultation with experts in the field. Two models, one for each building, have been created in the simulation program BV2 to estimate the potential of energy measures based on the collected information. The models in BV2 have been verified against the statistics of the energy consumption.With the help of calculations and simulations, seven cost-effective measures have been identified.

I detta kandidatarbete skapas en animation för att visualisera användarinstruktioner för en balpress. Förberedelser utförs i 3D-CADprogramvaran Geomagic Design 2014 innan arbetet med animeringen påbörjas i programmet SimLab Composer Animation. I förberedelserna rensas modellerna och modifieras. Modeller som saknas skapas. I detta förslag på visualisering av ett moment i användning av balpressen är i syfte att underlätta för brukaren hur den snabbt kan använda maskinen. Användarens perspektiv sätts i fokus hur den kan tänkas betrakta och uppfatta maskinen genom instruktionerna i animeringen.

In the near future we need to reduce the greenhouse gas emissions significantly for the benefit of the environment around us. The European Union has de-manded a variety of climate and energy goals to be achieved by year 2020, the ?20-20-20? targets. With these aims, The European Union means that we must reduce our emissions from fossil fuels and instead increase our renewable fuels. With stump harvest in the forest it?s possible to increase the use of renewable fuels and reduce our emissions from fossil fuels.

People with severe mental illness and co-occurring substance abuse are an especially vulnerable group in society as health care for those is shared between municipality and county council. There is an associated health need of this target group so the interaction of the social services and the psychiatric care is of great importance. However, there are shortcomings in this interaction with results in that people with dual diagnosis do not always receive adequate care. Diverse knowledge and explanatory models may create problems for the interaction as they include different ways to define, understand, explain and deal with a problem. The purpose of this study was to examine how the interaction between the social service addiction treatment and the psychiatric care is, concerning people with dual diagnosis, focusing on how their respective knowledge and explanatory models affect the interaction.

As the media attention society on the world climate change, interest in the environment and social impact has increased. This has in turn made even more companies choose to maintain a sustainability report that contains the three aspects of economic, environment and social impact. The demand for sustainability reports has increased among stakeholders. It has made the companies that establish this form of reports experienced economic benefits. The sustainability report than became a useful way to compete among businesses.

There are different types of risk, examples include credit risk, liquidity risk and financial risk. In DeMarzo & Berk (2011, s. 293) is a study presented which is based on the yield of different types of financial assets between 1925 and 2009, the study show that a high risk gave substantially higher reward. With the study as a background, it is interesting to study practical risk management within participants of the financial markets of Sweden. In risk management there are several theories about whether risk can be calculated and analyzed with scientific methods in practice.