Background: An accountant is supposed to secure that the information from a company is true and fair. Recently consulting, or giving advice, has grown to be a major part of an accountants daily work particularly in smaller companies which may have insufficient financial competence themselves. This means that an accountant occupies two parts, as an independent reviewer and as an initiated advisor, which have caused controversy. Purpose: The purpose is to outline and explain how the accountants and audit customers regard an eventual discrepancy between performing the audit and consulting, and to give suggestions how to manage this. The purpose is also to define what customers perceive as quality in consulting an auditor.

This report contains a programming improvement work in a LabVIEW? fire testing furnace control system for SP Fire Technology in Borås. Here materials and products behaviour are tested and evaluated, being exposed to fire. For this task, UGNET is being used for control and surveillance of the testing furnace system. System hardware has been updated gradually through the years, while the software has been neglected.

This study aims to find out what relationship high school students have to social networks at the Internet. This has been done by focusing on norms/standards that adolescents can feel under stress to achieve, through stressing themselves by social networks in a way that is consistent with the norms. The empirical data has been gathered by questionnaires which have been answered by adolescents in randomly selected schools and classes in a medium size Swedish town, Karlskrona. The result showed that all of the participating adolescents have user accounts on a social network. Furthermore it also emerged that a lot of the adolescents thought that norms existed that should be followed in a social network about how to stress oneself.

Background: To wait on an emergency department is a reflected and well-documented problem. Thou it´s mainly due to a patient perspective should also nurses' perspectives be significant to obtain a faceted perception of the phenomenon.Aim: The purpose of this study was to describe how nurses perceive the phenomenon of anticipation of a somatic emergency department.Method: The analysis was performed using a phenomenological approach. The study was conducted in a medium-sized hospital in southern Sweden, during the latter part of 2005, and had a qualitative approach based on a lifeworld perspective. Data collection consisted of written stories from twelve nurses.Results: The results indicated that the waiting was the scene of the expectations. These expectations led to dilemmas, powerlessness and frustration, the more the phenomenon was allowed to stand.

A new type of device for measuring thev m& ?rate of fuel sprays from a diesel fuel injector has been developed and the various steps in the development are described. The device works by deflecting all of the sprays from the injector at the same time by using a bell shaped deflector. A load cell consisting of a machined steel part with strain gauges mounted on it measures the resulting force. The shape of the curvature in the deflector bell shape has been evaluated by photographing the flow in a 2D?version of the curve shape.

The aim of the present study was to investigate high school students? ways of discussing smoking and prevention of smoking. A total of eight high school students participated in the study. Two focus groups were used to collect data, one of smokers and one of nonsmokers. Data were analyzed with inductive content analysis.

Background: To wait on an emergency department is a reflected and well-documented problem. Thou it´s mainly due to a patient perspective should also nurses' perspectives be significant to obtain a faceted perception of the phenomenon.Aim: The purpose of this study was to describe how nurses perceive the phenomenon of anticipation of a somatic emergency department.Method: The analysis was performed using a phenomenological approach. The study was conducted in a medium-sized hospital in southern Sweden, during the latter part of 2005, and had a qualitative approach based on a lifeworld perspective. Data collection consisted of written stories from twelve nurses.Results: The results indicated that the waiting was the scene of the expectations. These expectations led to dilemmas, powerlessness and frustration, the more the phenomenon was allowed to stand.

Everyone has to take a greater responsibility in energy issues, both individuals and companies. There have been some major developments in the construction industry but there is still a lot to be done. This diploma work thesis presents different methods of making existing construction shed establishments to use less energy. What is possible to do and how much energy is there to be saved? A shed establishment consisting of 8 shed units were studied in this project and the building simulation tool VIP-Energy was used to simulate different types of material in the sheds. An infrared camera was used to locate thermal bridges. There are several factors that can be improved to make a construction shed establishment to use less energy.

Höggeröd på nordöstra Orust är ett vackert fritidsområde med en tidstypisk karaktär från sextiotalet som är värd att bevara. Ett problem som uppstått på senare år är att husägarna vill flytta in permanent i sina fritidsstugor och bygga ut dessa till större och mer funktionella villor, men detta godkänner inte detaljplanen. Samtidigt finns en önskan om att kunna lösa detta ändå och göra alla delaktiga parter nöjda. Syftet med rapporten är att uppmana till en fördjupad diskussion om Höggeröds fritidshusområde och frågan om hur dessa skall utvecklas och samtidigt bevaras. Frågan om vilka krav och lagar som gäller kring ombyggnationer har även besvarats för att kunna göra ett så bra underlag som möjligt.För att kunna bevara detta kulturarv så kommer ett underlag till en bevarandeplan att tas fram med hjälp av den här rapporten.

Höggeröd på nordöstra Orust är ett vackert fritidsområde med en tidstypisk karaktär från sextiotalet som är värd att bevara. Ett problem som uppstått på senare år är att husägarna vill flytta in permanent i sina fritidsstugor och bygga ut dessa till större och mer funktionella villor, men detta godkänner inte detaljplanen. Samtidigt finns en önskan om att kunna lösa detta ändå och göra alla delaktiga parter nöjda. Syftet med rapporten är att uppmana till en fördjupad diskussion om Höggeröds fritidshusområde och frågan om hur dessa skall utvecklas och samtidigt bevaras. Frågan om vilka krav och lagar som gäller kring ombyggnationer har även besvarats för att kunna göra ett så bra underlag som möjligt.För att kunna bevara detta kulturarv så kommer ett underlag till en bevarandeplan att tas fram med hjälp av den här rapporten.

The purpose of this thesis is to examine how acquisition of film for children and young adults in public libraries is carried out. The aim is to investigate why the librarians think a library should have film, if the librarians are bound by acquisition policies and where they retrieve information about films. We also want to know where the films are bought, how the distributors are perceived and how the librarians see their own sphere of competence. The thesis is a qualitative study and is based on interviews with children?s librarians in six public libraries.

This report gives an overview of applications of the Greenroads rating system whichin turn is an environmental review system for roads. The focus of this report isapplications during the construction phase, ie on solutions which adhere to theentrepreneur's area of responsibility as opposed to the designer's. The study was undertaken in cooperation with Skanska (a global contractor andFortune 500 company) which provided a project suitable for an exemplatory study ofGreenroads. Please note that the project in particular was not specifically designedwith Greenroads in mind. Therefore and because of that the site provided anexcellent opportunity to study effects of application contra non-application. The approach of this study was to first review the system, thereafter to performinterviews with key personel at the site in different roles as to receive different viewsof selected points of application. Selected possibilities of application are cathegorizedand presented with comments and suggestions for adoption. Lastly Greenroads is briefly compared to the rating system which today is the mostwidely used by Skanska, LEED.

The aim of the present study is to examine which need´s unaccompanied children in adulthood describe as significant. Furthermore the study aims to examine if the participants experience that they have received the support they need from Örebro Municipality?s unit for unaccompanied children. To answer this, qualitative interviews were conducted with six persons in 20-22 years of age who arrived to Sweden as unaccompanied children four to six years ago. The interviewees are some of the first in the care of the Örebro Municipality?s unit for unaccompanied children.

The aim of this thesis is to study librarians attitudes towards fiction and reading. I have examined librarians fiction reading habits and how they handle the expectations that users may have regarding their knowledge in fiction literature. There have been many studies concerning the librarians information literacy. This work explores librarians competence in fiction literature. The primary question posted in this thesis is: What kind of fiction are librarians reading and how do they feel that they can correspond to the users expectations? The data collection is based on literature on the subject and qualitative interviews with eight librarians from different kinds of libraries.

ABSTRACTMy degree project has resulted in the improvement of the guidance in the dental center?s entrance. The patients will now find it easier to understand and find the environment?s various functions, which is the reception, registration, payment, and waiting rooms. Norrbottens läns landsting has a concept ?hälsofrämjande väntrum? that provides guidelines for how they want their patients to experience their waiting rooms.