Title: The dynamics of the Audit expectation gapIntroduction: The audit expectations gap is the difference that exists between what auditors and users of accounting information expects an independent auditor to do. Since the definition arose in 1974, much research has been done about the gap. What is relatively unexplored is how the gap changes over time within a country, and how it is affected by external events. This lack of knowledge has motivated this study.Problem: How has the audit expectation gap changed in Sweden, from the emergence of the definition until today? In which way have corporate scandals and legislative changes affected the gap?Purpose: The aim is to identify and create an understanding of how the audit expectation gap has changed in Sweden.

The present study aims to investigate the phonological development of typically developing monolingual Swedish speaking children aged three to four years. The result could be used in the standardization of a new phonological test material for clinical speech and language pathology assessments. One-hundred and thirty four children aged three and four years (73 girls and 61 boys) were assessed with the new material. The children were tested in kindergartens in three communities in southeastern Sweden. Their assessments were audio recorded, transcribed phonetically and analyzed with Percentage Phonemes Correct (PPC) and Percentage of Words Correct (PWC).

The Smart Grid technology has during the last decade been established as a way to create a greater flexibility on the electricity grid that will be needed as the development moves towards an increased share of renewable primary energy sources in the electricity production. One part of the Smart Grid technology is the ability to shift loads in time, to adapt to either price or emissions, known as Demand Response. This project, which was conducted at KTH in collaboration with the consulting corporation Capgemini, examines the economic, environmental and social aspects of the Demand Response technology. In the project, three household products are used in a model that derives the potential savings in costs and emissions of CO2e. The results show that the actual savings measured in SEK are small, but that the savings measured in percent can be as high as 20 percent. Reduction of CO2e emissions is slightly lower.

This literature study describes the ways in which the spread of rabies can be prevented in India, what guidelines are set and also which methods have proved most effective. Every year rabies causes the death of around 20 000 people in India, which makes the prevalence in the country the highest in the world. The main source for human infection is bite wounds from infected dogs. People and animals can be vaccinated both prophylactic and post-exposure prophylactic (PEP), despite this the disease continues to claim high number of victims. The majority of those dying are young men and children from the poorer part of the population. Knowledge among the Indian population on rabies and its transmission routes, wound care and vaccinations is very limited.

Presently Sjöfartsverket do their maintenance according to a standard program, which means that every maintenance task will be done when the task limit occurs. This leads to a very long downtime for the aircraft in some occasions and very short downtime in others. The goal with this work is to reach a higher regularity of the aircraft operation. To reach a higher regularity for the operational needs, this work will present a hypothetic better maintenance concept for Swedish Maritime Administration. The concept is based on equalized maintenance structure, which means that every maintenance occasions are meant to take the same time to perform.

Safe retrieval of nutrients from human excreta to fertilize crops in order to gain adequate yields will increase food security and sustainability in agriculture areas with nutrient-poor fields. Safe and nutritious food will meet the dietary needs of the individual which promotes public health and the ability of an active life. Human excreta should be considered as a resource instead of being assumed as waste. Human faeces and urine is excellent fertilizers which may close the nutrient loop if utilized properly. However, sanitation of the excreta is required to prevent disease transmission by reducing the content of gastrointestinal pathogens such as bacteria, viruses and parasites. The objective of this study was to in small scale evaluate the sanitation in a combined liquid compost and urea treatment by monitor the inactivation of bacteria and viruses at the combination three start temperatures, 45, 40 and 35 °C, and three additions of urea, 0.5, 0.75 and 1 % and reference, 0 % urea addition.

With the climate change issues growing in importance on the social agenda, the field of urban masterplanning is of no exception when it comes to minimizing the carbon footprint in a variety of projects. The aim of this thesis has been to prepare the Carbon Critical Masterplanning tool, a software plugin for carbon dioxide emissions assessment developed by Atkins, to be used in Swedish conditions. The main targets were to improve the areas of the tool associated with energy conversion and renewable energy sources, and to test the tool in a real case. A planned construction of a new campus in Albano, Stockholm was chosen for the pilot study. A 3D model was built in the tool and the carbon footprint was calculated for a variety of combinations for energy supply to the future area.

This master?s paper first presents some of the principal theories and concepts developed by the poverty researchers Rowntree, Titmuss, Townsend, Sen and Lister. These theoretical frameworks are then related to two documents from the EU and Sweden concerning combating poverty and social exclusion, bearing on the establishment of the ?Year 2010 against Poverty?. Finally, I discuss the value in practice of these theories and policy documents, as regards reducing poverty in Europe.It has become clear in this investigation that the theories and concepts from earlier research are still relevant to the formulation of contemporary policy programmes, and that earlier research helps us to avoid old traps in fighting poverty.

On 1 January 2005, IFRS (International Financial Reporting Standards)was mandatory for all listed companies within the European Union. The introduction is to create a transparent and consistent reporting. Mainly to provide companies, investors and financiers the same access to world capital markets. Since the introduction of IFRS, the goodwill value is determined by annual impairment tests. If an impairment of goodwill is a fact the goodwill decreases in value.

The subject-matter of the following essay is to investigate the relationship between what is commonly called Deep Ecology or Biocentric Philosophy, as articulated by the co-founder of the Deep Ecology Movement, Arne Naess, and later proponents of the biocentric school of environmentalist thought. I contrast Naess? concept of Self-realization as founded in his Ecosophy T to the ideas of american conservationist and co-founder of the radical green movement Earth First! Dave Foreman, and to the controversial finnish environmentalist and ecofascist Pentti Linkola?s ideological agenda of population-reduction respectively.According to some critics of the movement, especially the social ecologist Murray Bookchin and French liberal philosopher Luc Ferry, the Deep Ecology ideology is essentially misanthropic and totalitarian in structure. A central idea among deep ecologists is that ecosystems and natural entities have intrinsic value in themselves, even outside a human social context. This idea is thought of among deep ecologists to create a philosophically sound basis for counteracting the environmental global crisis.

In Sweden, responsibility for the collection and recycling of packaging and newspapers lies with the producers. Therefore, the major producers created a jointcollection with 5800 recycling stations. The stations are the responsibility of a coordinating body, Förpacknings och Tidningsinsamlingen (FTI) which ensures Government regulations are adhered to by the producers.In 2006, the Swedish Environmental Protection Agency (EPA) carried out an evaluation of the collection of packaging and newspapers. EPA´s research showedthat 80 percent of households were satisfied with the collection but that there were also shortcomings, including problems with littering at the recycling stations.We have tried to approach the litter issue from different angles in order to suggestpossible measures to reduce the problem. An important aspect proved to be uncertainties regarding the concept of operators.As there are currently many parties involved in the collection process this lead to the issue of who is legally considered as the operator of the recycling stations.

In modern military operations the requirements of transmitting large amounts of information have increased substantially during the last decade. This increases the demand for high-capacity radio networks. It is also very important that military decisions are made on recent and correct information and this implies that low and known delays are required. The existing military radio ommunications, within the Swedish army, do not meet the requirements for capacity and delay. We have investigated how the capacity and average delay can be improved in an Ad Hoc network with STDMA by using antenna arrays.

The goal of this work has been to search historical materials, to identify the park's historical development, to prepare proposals on measures and that work should be the basis for further research. The aim has been to train us in searching for and use of materials and to gain an understanding of the process of work with older plants. In the process we have sought and found materials in archives, through literary and oral sources, and email contacts. Because of its excellent location perched on an islet in the low landscape Näsbyholm was long a fortress. The old castle on Näsbyholm was from the late 1400s but the site was fortified much earlier. The islet was at this time completely surrounded by water and there was a drawbridge over the narrow waterline. The owners are liable since the late 1200s.

Introduktion: Depression, ångest, stress och ätstörningsproblematik har visat sig ha en hög prevalens hos personer som lider av obesitas. Syfte: Att undersöka om och i så fall hur ångest och depression mätt i HADS förändras i en grupp som genomgått överviktskirurgi. Av intresse var också att undersöka om viktnedgång samt om preoperativa symtom på stress, hetsätning och känslomässigt ätande predicerar utfallet av symtom på ångest och depression postoperativt. Metod: 30 patienter som genomgått överviktskirurgi på Akademiska sjukhuset i Uppsala under våren 2011 inkluderades i studien. Dessa patienter hade innan genomgången operation och vid en uppföljning sex månader postoperativt besvarat olika screeningformulär avseende psykiskt välmående, ätstörningar och stress.

Private individuals can voluntarily buy EU Allowances (EUA) in order to remove them from the European Union Greenhouse Gas Emission Trading System (EU ETS). It leads to progressive reduction of total carbon dioxide emissions in Europe. Kalmar Energi offers customers to obtain one EUA (equivalent to one ton of CO2) per year by paying 25 SEK a month as a KlimatEl-supplement. The purpose of this research is to examine the customers? attitudes in the issue of climate compensation and trying to define the reasons behind their choices.The results of the quantitative questionnaire were analyzed by using descriptive and analytical statistical methods and have shown some correlation between customers? ages and decisions to accept or not the offer of KlimatEl.