Senaste åren har det uppdagats flertalet bolagsskandaler världen över, där de i vissa fall kan relateras till en bristande intern kontroll. Detta har föranlett att marknaden och aktieägarna tappat förtroendet för den finansiella rapporteringen. Åtgärder genom en tydligare lagstiftning har vidtagits för revisionsarbete i syfte att säkerställa företagens interna kontroll och därmed öka förtroendet hos intressenterna. Regelverken, Sarbanes-Oxley Act, The Combined Code och Svensk kod för bolagsstyrning tangerar alla området bolagsstyrning och därigenom även det interna kontrollsystemet. De nämnda regelverken har en gemensam nämnare, det vill säga införlivandet av revisionsutskott i organisationerna för att kvalitetssäkra den interna kontrollen.

Sustainability reports have during the last decade had a strong development. Both in terms of establishing a sustainability assurance, in its form, and get it assured together with standards, principles and regulations which organisations and accountants have utilized. The growth of sustainability reports and the choice of getting them assured have in particular favoured the accounting business. Due to this result, some critics have voiced that assuring a sustainability report gain accounting firms more than it gains the actual organisation. Other say that it is necessary in order to increase the credibility and the eligibility of the report, while it also has become a requirement from stakeholders.

Purpose: The purpose of this study is to increase the understanding of how a bank?s features and internal factors have affected its choice of method in calculating the capital requirement.Theoretical and Empirical Method: The research strategy of this study has been of a qualitative nature with a deductive approach. The choice of method was depth interviews with respondents from a targeted sample of Swedish banks. These respondents were chosen based on the knowledge they possess as key employees in the capital requirement process and their involvement in choosing their banks? method for calculating the capital requirement.

This essay is about the development process I have undergone during my experience-based preschool teacher education. I write about my internal process, about how I as a childcare worker go from assertiveness and believing in myself into fighting doubts, thoughts and feelings as a preschool teacher. The purpose with this essay is to make the difficulties with managing new knowledge and practicing it in real life visible, and at the same time overcome your uncertainty in a new professional role. The essay is based on two stories from my professional life where I, in the first one portray my actions and behavior as a childcare worker and in the second one as a preschool teacher. Based on my stories I try to answer questions as what does the individual learning process look like when going from one professional role to another in the same profession? What impact does theoretical knowledge have on practical knowledge?I have used reflection and writing as methods for my paper.

Idag skapas och lagras enorma mängder data, samtidigt som endast en liten del av datan analyseras och används. Big data är ett begrepp som cirkulerat i flera år, men på senare år har det fått allt större innebörd. Allt fler företag börjar få upp ögonen för big data, samtidigt som få verkligen vet hur det ska användas. Vissa frågar sig till och med: finns det någon affärsnytta? Med fokus på detaljhandelsbranschen undersöker vi huruvida det finns en affärsnytta med big data, och framförallt vilka utmaningar och möjligheter som finns kopplade till det.

The issue about how Scania shall perform HVAC tests in the climatic wind tunnel CD7, which Scania is about to complete by year 2013, has resulted in four test methods for truck HVAC and also a test method structure. The test methods have been chosen to focus on sun, snow and rain simulations. These are adapted and developed according to what should be tested and to what can be tested in CD7, which has been the object. With CD7 different climates can be simulated in a controlled environment for complete truck level, from desert with high sun load to arctic cold and snow.The test methods represents a basis to start from, for designers and test engineers which make the testing more repetitive as well as time eventually can be saved. Before the test methods can be applied they must be verified as they are based on theoretical and empirical assumptions.

This report presents the results of the tests of data rate and signal strength that I have conducted. The tests have been performed in the municipality of Arvidsjaur, Sweden. The report also contains the conclusions I have drawn from the results as well as an introduction to radio and the technology used in the nets that have been testedThe equipment used is:LG G2 cellphone used to test Telias 3GHuawei b593s-22 3G/4G router used to test Tele2s 3G/4GMobile Broadband Gateway R-90 used to test Net1s CDMAThe data rate has been tested with bredbandskollen (www.bredbandskollen.se). The signal strength(RSSI) has been read in the configuration menu of the broadband routers as well as in the cellphone.The conclussions drawn:Net1s net appears to be more used compared to its capacity than the other netsTele2s net has a high and even data rate where it?s signal strength is sufficient.

The thesis aims at describing how culture is produced and reproduced at IF Friskis&Svettis Stockholm, a Swedish non-profit training association. The authors claim that organizational identity plays a major part in determining ways of action within the organization. Selection processes, programming and internal recruitment and sensemaking are essential issues of the cultural production and reproduction..

The economical and judicial cooperation that EU constitutes results in that there is an increasing amount of international disputes arising. These international disputes in turn result in questions concerning private international law. The principle of mutual trust is not only an important principle in the entire judicial cooperation but especially important in the area of private international law. The principle means that the member states have to trust each other and the different legal systems. The aim of the principle is to ensure a well functioning internal market that is permeated by free circulation and freedom of establishment.

The online gambling market has during recent years experienced high growthmostly due to the popularity of online poker. Today other games such as casinoare growing in popularity and more customers are turning to the onlinegambling market instead of the regular gambling market. As with all growthmarkets more and more companies establishes on the online gambling marketeven though high external risk factors such as regulations and nationalbans. Companies such as Betsson connected to the online gambling marketsuch are experiencing high growth which has made them interesting objectsfor investing.This bachelor thesis intends to study competitive advantages, investigate possibilitiesto keep and increase market share, and use this information combinedwith a financial analysis. The purpose of the thesis is to describe andanalyze the future of Betsson AB from the perspective of an investor.

Construction of an autonomous wind station was a project with the goal of creating a product that could collect wind data from a sensor and then transfer this data to a server wirelessly over the GSM network. The device would be powered by batteries and solar cells and function fully without requiring external power supply. This required that a small computer was constructed and programmed to store and send data at predetermined cycle times and programming of a server that received the sent data. The project also required optimization of power consumption and dimensioning of solar cells and batteries based on this. The construction of this station demanded research both for the selection of hardware and programming software. The computer was based on a microcontroller and a GSM module that sent the data over the 2G network.

Virtual Design and Construction (VDC) is the definition for using BIM in the construction process to simulate and analyse the building. Resulting use of the technology will according to proponents lead to fewer construction errors, a better understanding between stakeholders for the construction project, less communication problems and a smoother construction process. Although BIM has according to researchers a big potential, few companies have succeeded in broad and continues implementation. The study aims to identify the factors affecting the implementation. More precisely identify what factors influencing the decision to adopt VDC and potential barriers in the diffusion process. The empirical findings are based on a case study of NCC Construction Sweden.

Energy-wise houses in Järinge - technical follow-up The company JM built energy-efficient houses in Tensta in Stockholm. They have built a total of 16 houses divided into two parts of A-houses and B-houses. The buildings are an attempt by JM to minimize energy-use of the buildings without affecting the comfort and living standards. The project aims to examine the data for the 16 houses on the basis of data and produce a report showing how the buildings worked through a technical perspective. JM approximates that the purchased energy will not be higher than 95 kWh/m2 per year.

The health care sector is one of the most information-intensive institutions in Sweden. Big investments in information technology have been made to ensure efficiency and quality within organisations in health care. This has led to high requirements in documentation and resulted in an increase in administration which gradually more often is done by nurses and doctors. A major problem is that it is difficult to gain access to the information recorded in all the different systems, which is their objective. This causes double documentation instead of being a support in follow-up performance.

Prostate cancer is the most common cancer in men. One type of treatment is internal radiation therapy, brachytherapy. This treatment requires the patient to lie completely motionless and in lithotomy position. The purpose of this study was to investigate the prevalence of pressure ulcers associated with brachytherapy in prostate cancer at the UniversityHospitalin Uppsala. Furthermore, the purpose was to identify the most common location of pressure ulcer and to examine whether there were any connection between risk factors and possible pressure ulcers.