Aim: Auditors objectivity is an obvious part of auditing, but there is doubts and hesitation in society today because of the corporate scandals that have occurred in recent years. Several researchers suggest that auditors actions and behaviors is connected to the ethical climate within the organization. A relationship that also affects auditors objectivity and independence. This thesis aims to investigate how the ethical climate influence auditors choice of relationship to their clients, by choosing a relational and close relationship or a transactional and distanced relationship. And if the client approach have an effect on the auditors objectivity.Method: A survey was conducted among 232 certified accountants in Sweden.

Under första hälften av 2000-talet blev det aktuellt för svenska flygvapnet att öva för att utföraflygunderstöd till markförband, bl.a. genom skapande av ett s.k. ?accelerationsspår CAS?. Det harframkommit att utförande av CAS i den konflikt som för närvarande pågår i Afghanistan har tidvishaft svårt att förhålla sig till folkrätten på ett positivt sätt.

The lifecycle of fashion products get shorter and shorter. Companies in the fashion business needto make sure that they can offer their customers the right products, in the right quantity at theexact right time. The competition on the fashion market today is tough and if companies aregoing to be successful they need to have access to the most reliable suppliers, and also offer theircustomers products with high quality to attractive prices. It is therefore of highest importance toevaluate and choose the right sourcing strategy. Product category and type of organisation aresome of the factors that will determine which strategy that is most appropriate.

Volvo Construction Equipment is a world leading company in construction machinery. Tomaintain the best products, development is prioritized. The master thesis regards sound reductionof the hydraulic system on a wheel loader. The background to the master thesis is asimulation made on the hydraulic system, performed autumn 2005. The result of the simulationshows that the energy of the pressure ripple is reduced when the paralleled hydraulicpumps are phase shifted and reduces each others pump pulsations.

The constant need of energy is something that affects us all no matter our current situation. Whether we are driving our car to work, taking the elevator or using the oven to cook dinner we end up relying on energy. Our whole society is continuously striving to achieve a higher grade of efficiency and the process of supplying ourselves with energy is no exception. The importance of appliances in our everyday life cannot be exaggerated and thus the importance of their high efficiency.Efficiency is already a keyword in the appliance industry with labels, stars and numbers helping us choosing the most suitable option for the task ahead. No matter how efficient appliances often use pure electricity as their energy source.

AbstractThe term aftercare is largelyexplained by means of the contextual and ideological conditions for treatmentwhich are to be found in juvenile care facilities. The development of the livesof young people who have been placed in care facilities is dependent ontherapeutic relationships, professional separations, continuing follow-ups andan even transition from control to autonomy. The aim of this study was toexamine the steering mechanisms behind the execution and planning of aftercareat a youth facility for care or residence. The aim was further defined throughthe specification of the following questions: 1. How are the concepts ofresocialisation and aftercare define and delimit? 2.

A large number of rivers in northern Sweden have hydropower developments that cause negative effects on both up- and downstream migrations of anadromous species like Atlantic salmon. So far, most attention has focused on the hindrances of adult fish during their upstream spawning migration. However, since turbines in power stations cause losses on downstream passing fish, the focus on negative effects on smolts has increased. The aim of this study was to compare three different causes of losses of salmon smolts passing downstream through a power station area in the flow-controlled River Åbyälven in northern Sweden.A total of 61 wild salmon smolts were caught and radio-tagged in the River Åbyälven during their downstream migration in June 2009. The salmon smolts were released at three locations, 1.1 km upstream from the power station, in the turbine intake and in the upper part of a fishway, acting both for up- and downstream fish passage.

This Master thesis is performed at the request of the forest company Mellanskog and the local municipality of Borlänge in Sweden and aims to establish recreational adjusted forest management plan for the areas of Mellsta and Skräddarbacken in Borlänge. In all types of urban forestry it is very important that the management plan are accepted by the general public. To make sure that also these plans of future measures, pass in the public, interview studies have been performed in which the public wishes and interests have been examined and applied in the management plan. To make sure that future measures in the forest may be accepted by the public when the forest harvester enters the woods, it is very important that a well functional work of information has been made. The people living close by the forest shall have been informed a couple of weeks before the time of measures and it must also be good information available that explains what is to be done and why.

Prisons are for many an unknown world, and few know about the prison culture which includes unwritten rules, power structures, interactions and relationships between inmates and correctional employees.While many think that Swedish prisons are too comfortable,inmates are facing extreme stress due to surveillance and detention, by depriving inmates their possibility to shape their own lives. When the inmates is deprived of control over their own life?s the penal system have great power to shape and to influence the inmates.The purpose of this paper is to investigate prisoners' experiences of treatment and exercise of power in prisons. Starting point is to examine what are the kinds of relationships between prison officers and inmates from a power perspective, if there is any difference between the closed and open prisons and how the inmates affected by the structures that exist.Based on my overall purpose, and with my informant´s stories which revealed a number of similar points, four main headings were developed; Mass media and society´s view, and unknown world, interaction between inmates and prison officers and consequences.Prison officers with the role as a contact persons as well and other staff which work close to the inmates play a significant role by supporting through motivational interviewing and can help the inmates to gain insight about their life situation and actions. My informant?s underlined that a good contact person can either help or discourage.Inmates who contributed with their experiences express that there is a big difference between open-and closed prisons.

Tussilago farfara, coltsfoot, is a troublesome perennial weed with deep lying rhizome, which can vegetatively generate new plants. The mechanical control of coltsfoot that is used today, "starvation", which consists of several cultivations of the soil, which fragmentises the rhizome. This results in production of new shoots, which leads to depletion of nutrient resources; as long the new plant is not allowed to establish. However, very little research has been done to investigate how the starving technique affects the regenerative ability of coltsfoot. The purpose of this experiment with coltsfoot was to investigate how fragmentation and burial depths affect the time of emergence, number of emerged shoots per rhizome fragment, number of shoots per node, and if the germination ability within nodes changes during the experiment.

The voltage level in the power grid varies due to variations in load and production. Normally these variations are manageable, but they may be excessively large during a disturbance. If the voltage is too high it may damage the equipment in the grid and too low voltages may cause problems like voltage instability. The magnitude of the voltage variation depends on the short circuit power capacity of the point of interest.This problem may become lore prominent due to automatic voltage regulation that acts on shunt reactors and shunt capacitors. When the shunt reactor is connected or disconnected to the grid it may cause such large changes in the voltage that the shunt reactor starts hunting.

To achieve a sustainable development, three aspects have to take equal place in the society; environmental, economical and social. To reduce the impact on the environment and the amount of greenhouse gases supplied to the atmosphere, industrialized countries and less developed countries must start cooperating. Also the use of renewable energy sources, like solar, hydro and wind power, have to increase.Wind power has great potential as a future energy supply. It is cost efficient, quickly developed and the resource is abundant and available worldwide.Examinations made in Sweden, indicates that there are difficulties establishing wind power at the same pace as the environmental goals, set by the Swedish government, requires. Mainly because people living nearby potential areas for wind power farms, appeal against the decision.This study aims to investigate differences between how people in Sweden and Brazil look at wind power as a future energy source and at the establishing process.

The thesis presented in this report has been made on behalf of Scania and their basic frame design department with the subject to solve an implementation of a weight sensing system in the chassis. The system is supposed to be implemented in the seat springs, and the reason for this is that all the force will have to go through the weight sensing transducers. With all the force going through the transducers the weight sensing system will not be sensitive for the differences in tolerances from manufacturing. The transducers could be pre-calibrated to avoid a calibration of the whole vehicle after it?s completed from the manufacturing line.Weight sensing systems is today a reality in trucks with air springs.

This paper is written in the field of Educational Science, and it focuses on literature that pupils read. Literature has the power to shape readers beliefs, that is why this paper aims to examine, and compare two novels that are used in Swedish schools in class settings. Both novels deal with the issue of psychiatric disorder from a woman´s perspective. Research done in the field of psychiatric disorder shows that it is an important subject that should be addressed in schools. Research done from the perspective of gender studies points out the need of representation of female perspective in literature that pupils are working with.

The development within the textile industry is always ongoing with development of new andbetter textiles, which often mean the use of non-natural materials like polyester. This doesn?t lineup with the work shared around the world against an improved environment, so the idea came touse a form of linen fibers instead of polyester as the reinforcing material together with cotton.The idea was to use flax, linen of low quality, which is seen as a waste product and garbage inthe production of high quality linen and flax seed oil. This flax of low quality needs to beseparated before it can be used in cotton spinning machines. Fireball 2 is just that, a process toseparate flax fibers through the treatment of a technique called electrohydraulic discharge.The thesis works goal is to evaluate the Fireball 2 process ability to separate flax fiber.