Revisorn står inför ett fundamentalt dilemma, där oberoende måste prioriteras under revisionen samtidigt som konsulttjänster utgör en viktig inkomstkälla och kräver en god relation till klienten. Detta dilemma kan vara extra problematiskt i små bolag eftersom risken för socialt beroende antas vara större när färre individer är involverade. Syftet med studien är att skapa förståelse för hur revisorer resonerar kring gränsen mellan rådgivning och revision i små bolag. För att uppnå syftet med studien har sju revisorer intervjuats och materialet har studerats utifrån social identitetsteori. Resultaten indikerar att revisorer för små bolag har stark identifikation med klienten, vilket kan göra att deras oberoende riskerar att nedprioriteras till förmån för klientens behov.

The abscence of the brazilian artist Tarsila do Amaral (1886?1973) in the general art history is investigated, using the colonial structure as a starting point. In South America she is regarded as one of the greatest artists in modern time, in the rest of the world she is more or less unknown. The conclusion is that the colonial mechanisms are still in progress in our assumed postcolonial world, and has excluded Tarsila do Amaral, and the anthropophagic movement she was a part of, from the art history. The study points out the importance of looking into this neglected artist and the historic event.

This thesis explores the opinion of different participants in the music business regarding music being made available at the public libraries. The aim of the thesis is to answer the following questions; which are the most important issues concerning the distribution of music? How do the informants perceive the public libraries mission and activity in regard to make recorded music available? Which are the benefits/disadvantages with music being made available at public libraries? Seven qualitative, semi-structured interviews were conducted with representatives from the following organisations; SKAP (The Swedish Society of Popular Music Composers), FST (Society of Swedish Composers), SAMI (Swedish Artists and Musicians Interest Organisation) SMF (The Swedish Society of Musicians), SOM (Swedish Independent Musicproducers), IFPI (International Federation of the Phonographic Industry) and EMI Music Sweden. A study of literature and articles generated nine themes, which constitutes the frame of reference for the thesis. The result shows that several of the informants have not reflected upon the public library as an important actor when it comes to the distribution of music.

This report is the result of a project in the course Independent Projekt in Molecular Biotechnology at Uppsala University during the spring of 2014. The foremost purpose of the course is to give students the opportunity to carry through exstensive work in a project environment. This project was formed based on a comission from the biotechnology company SweTree Technologies, and the goal has been to compose a summary of the different techniques and methods that exist in the field of mass propagation of trees through the method of somatic embryogenesis.The project group has obtained information about the area mainly throgh reading patents, trying to find key components and bottlenecks in other companies? somatic embryogenesis technologies. This paper is divided into different sections, containing the patents of the automation of different steps in the process.

A recent development in the field of accounting has been an increasing use of fair values in financial reporting. In 2005, this development was reinforced in Sweden by the adoption of the International Financial Reporting Standards. The aim of this thesis is to discuss the problems related to the use of fair values, through a case study of the Swedish investment bank Carnegie. In May 2007, Carnegie announced that the result had been overly stated by 630 MSEK, due to the valuation of derivatives within the trading department. The empirical material consists of documents produced in the legal process between Carnegie and the Swedish Financial Supervisory Authority.

This report describes the planning and the accomplishment of the final diploma workat the study program Mechanical Engineering, Department of Engineering Sciences, Uppsala University. Two students carried out the diploma work at GE HealthcareHusbyborg in Uppsala.The aim of the diploma work was to develop and improve existing processequipment for 11C-radiochemistry in PET. The process equipment was to be dividedinto smaller independent modules to make it more flexible. Part of the existingprocess equipment is an oven that is supposed to perform a specific chemicalreaction. One of the main goals was to study and improve this oven.The work could be divided into three main phases: 1.Present concepts for one module, and interface between different modules.

This paper aims to explore the relationship between financial risk and ESG scores in order to assist investors in making investment decisions. We investigate the hypothesis that there is a relationship between the ESG score of a company, and the financial risk in terms of volatility in the relevant company?s share price. The paper is grounded in sustainability reporting and financial risk. With the world facing significant changes and natural disasters, there is an urgent need for action to mitigate environmental impacts to avoid devastating consequences.

TPB, The Swedish Library of Talking Books and Braille, has requested a study to investigate the organization and content of a possible future Swedish web portal for users with reading disabilities. The aim of this thesis is to conduct such a study, with an emphasis on knowledge organization. The main aspects studied are formal description, representation, search and retrieval, document retrieval, and additionally also aspects related to content. The following questions are answered in this thesis: - How are web portals, online databases and Internet libraries for users with reading disabilities constructed, from an organization of knowledge point of view? - How can these solutions for knowledge organization be incorporated into a possible Swedish web portal? - With regards to content, which additional aspects are present in the studied web portals, online databases and Internet libraries? The questions are addressed through a detailed study of ten web portals, online databases and Internet libraries from Nordic and Anglo-American parts of the world.

The Swedish society has trough decades developed into a multicultural society. Minority groups such as Sami have been a part of the country for a long time. By being separated from the majority through culture, language etc. minorities demand the right to become independent and have the ability to practice their culture. History show that minorities all over the world have been discriminated and abused by the majorities. Democratic procedures are often advantages for the majority.

We have 3G on the doorstep but nothing seems to attract ordinary people to this technology. To attract the mass market the telecom industry must show something beyond high bit rates. They must show how ordinary people can take advantage of this new technology. This is done by showing the possibilities of the new technology and by demonstrating applications that it will handle. The telecom industry must convince the telecom operators to invest in this technology and the only thing that matters to them is how much revenue they can make by adopting the upcoming technology.

To be able to evaluate different radio waveforms in a laboratory environment FOI in Linköping has developed an experimental system for radio communication called Rasmus. The system consists of a transmitter, a channel emulator and a receiver. The transmitter modulates a digital signal to a desired analogue waveform. The channel emulator is used to simulate a real radio channel. The channel emulator distorts the signal by splitting it up in several propagation paths.

Falls and fallinjuries are very common in peoples own homes in various institutions. Hospital inpatients often fall during daytime in connection with their visit to the toilet. Visual impairment such as cataract, glaucoma, macular degeneration and diabetic retinopathy can cause falls. The purpose of this study was to examine patient´s records where falls and fallinjuries were documented at an emergency clinic and to examine if they were registered to visual impairment. The records from 68 hospital inpatients from the age of 65 years and older who did fall during the year of 2004, were examined.

Background: Insufficient physical activity is a public health problem. The Swedish recommendation is to be physically active for a minimum of 30 minutes every day, which is fulfilled by about half the adult population. Recent research has shown that sedentary behavior is an independent risk factor. Physical activity on prescription (FaR®) is an individually adapted and written prescription, a method to encourage physical activity. The National Board of Health and Welfare has observed that counseling combined with a written prescription convey better adherence than just counseling.

This report describes the planning and the accomplishment of the final diploma workat the study program Mechanical Engineering, Department of Engineering Sciences, Uppsala University. Two students carried out the diploma work at GE HealthcareHusbyborg in Uppsala.The aim of the diploma work was to develop and improve existing processequipment for 11C-radiochemistry in PET. The process equipment was to be dividedinto smaller independent modules to make it more flexible. Part of the existingprocess equipment is an oven that is supposed to perform a specific chemicalreaction. One of the main goals was to study and improve this oven.The work could be divided into three main phases: 1.Present concepts for one module, and interface between different modules.

The aim of this thesis was to examine how newspaper journalism represented the celebrity Anna Anka. Which roles and qualities did the media ascribe Anna Anka and in what way did the media frame her as a woman.We examined texts and photographs from two Swedish newspapers, Aftonbladet and Dagens Nyheter, 16 texts were analysed. The method we used were discourse analysis with focus on relations, identities and representation.The result showed that Anna Anka was represented in an essentially equal way in both newspapers. The image of Anna Anka seems to be multifaceted. In the texts Anna Anka becomes a symbol for conflicts that emerge in discourses regarding gender, celebrity and Swedish values.