In the recent years auditing scandals all around the world, deficient internal control has attracted a lot of attention. This has contributed to further requirements on insight and internal control. Those scandals have seriously damaged the auditor?s profession and contributed to a reduced trust among the public. Therefore an extensive work to recover and stringed the trust was started all around the world.

The great debate topic in media and among real estate agents in spring 2011 wasspecially reduced prices. Specially reduced prices means that a property is advertised at a considerably lower price than the evaluated current market value of the property. This is to attract more bidders in a potential bidding. It is in this case not completely established by law what is meant by considerably lower price, why this concept is difficult to interpret. Real estate agents got lot of criticism due to the output prices which were too low compared to the final prices.

Syftet med denna studie var att utifrån ett socialkonstruktionistiskt perspektiv och ett Foucault-inspirerat diskursanalytiskt ramverk visa på några av de sätt att tala om och förstå den bildterapeutiska processen som finns tillgängliga för och används av bildterapeuter. Syftet var även att beskriva hur dessa sätt att tala kan påverka bildterapeuter i det bildterapeutiska arbete de bedriver. Datainsamlingen genomfördes med semistrukturerade intervjuer med bildterapeuter. I resultatet lyftes tre distinkta sätt att tala om processen fram, som gav den tre olika innebörder. Dessa tre diskursiva konstruktioner framställde den bildterapeutiska processen som en blottläggande process, som en experimenterande process och som en reflekterande process.

ABB Surge Arrestors in Ludvika have for a long time had a problem to keep the moisture at a steady state in the production of their ZnO-powder, that is used to produce varistors.Some black-box models of the spray drying process have been designed and evaluated to find a solution for the problem. After evaluating the collected data it has been found that variations in the supply voltage causes control difficulties for the operator. A cascade control system was designed, consisting of three PI control loops designed with lambda tuning. The disturbance in the supply voltagewas used as a feed forward in the control system.At the end of the project the control system was installed, and tests were made to verify the functionality of the regulator. It was shown that most of the variations in the moisture of the powder could be eliminated using small resources, through purchase of a process controller and four power meters.

The purpose of this investigation is to show how politicians state primary goals and how they break them down into secondary objectives within the sector of Child-and education area. This is supposed to create a general image on how the targeting process is handled within the public activity. Finally, this will lead us to what is necessary for the targeting process to work successfully within the public activity.  We have implemented a qualitative study within the two chosen municipalities. This case study is based on personal interviews that are conducted through semi structured questions.

Abstract This thesis is based on a case study of the drawn out legal process on the question of establish a limestone quarry in Bunge Ducker in north Gotland (Sweden). The current fields are located next to areas that are protected by virtue of being EU-certified Natura 2000-areas. Despite this, the Swedish governments and courts have not agreed in witch national interest that should be prevail when decisions are made on this issue. This phenomenon are reflected in the judicial process and different court have evaluate information differently in the case. A change among governmental actors where priority is given to the importance of national interest have occur in the later part in the process.

Participation, public art and participatory public art as phenomenons and subjects have been studied and discussed. With interviews and observations as a base, we have studied projects and discussed participation, effect and quality in relation to these. Furthermore we have looked at how the participatory art processes work in Sweden and England. This essay seeks to discuss the process of participatory public art and to emphasize the elements contributing to the quality of this process. It is up to us as planners to recognize the possibilities for a qualitative place. To mediate between different interests, for example between politicians and stakeholders, between economics and quality, between the place and its users, between individuals and the community, and in our case between artists, users and the municipality. Public art has gone from being about the product, an art piece, to becoming more of a process, from non interactive to interactive. Participation ranges from receiving information to play an active part in the process. Four cases have been studied, taken both from Sweden and England, showing the diversity of processes connected to Participatory Public Art. From interviews conducted in Sweden and England information and thoughts have been received and they show a higher degree of use of participatory public art in England, and also a higher consciousness.

Phosphate is a used as a surface treatment method which is used for various purposes in the industry. In this case, phosphate coated wire is used in the processes to achieve a desirable outcome. The reason to why phosphate coated wire is used in the production process is because phosphate acts as an accumulator, where it stabilizes the lubricant on the surface of the wire. Lubrication is important because it plays a major role in the roll quality and characterizes important benefits regarding the outcome.Currently, SKF has to wash away all phosphates residues after extrusion process in an operation called tumbling. The main reason for this is simply because the surface has to be completely free from lubricants and coatings till the next step of process.

The purpose of this bachelor?s thesis is to examine video games, gamers and gaming from an information science perspective. The purpose of the study is partly to study video games as a type of information system and partly to study gamers information use, information seeking and also the experience of gaming. A selection of five games have been analysed using a topology for video game analysis created by Espen Aarseth. A quantitative investigation has also been made, in the form of a web survey distributed through four Swedish online forums, the result of which was analysed using Carol Collier Kuhlthaus model of the information seeking process.

This thesis is carried out at Portsystem 2000 AB who manufactures and markets industrial doors and docking systems. The background to this thesis is that the company?s management considers that their follow-up process of cost accounts is not fully functioning.The aim with this report is to investigate and describe the present procedure of the follow-up process concerning the time of operations and come up with suggestions for improvements. This thesis is performed within the range of the following areas: Information systems, quality, processes and cost calculation. The main method we used were semi structured interviews with a fairly opened framework.

Sandvik Wire needed a review of the administrative part of the order fulfillment process and especially the work around packing and the inventory of finished goods. Therefore we acquired the assignment to investigate the administrative part of the order fulfillment process in the company with the purpose to identify potential for improvement. This investigation was performed with focus on the terminal and packing functions. The purpose with the investigation was also to identify critical factors for an efficient order fulfillment process and investigate if information quality is such a factor.Data was collected through interviews and observations on Sandvik Wire. With the help of this data the information and material flows was mapped, the work within terminal and packing, and adjacent functions was investigated.

In this essay I examine how in seven different congregations that belong to the Church of Sweden the preparatory office is formulated in ways that differ from the form that is prescribed in the current service-book of the Church of Sweden. My purpose is to examine how and why the congregations have chosen these alternative preparatory offices. This I have tried to find out by reading the written instructions and/or homepages of the congregations, studying their orders of service and interviewing one pastor in each congregation.Before describing, comparing and commenting on the different ways these congregations have chosen to formulate their preparatory offices, I give a historical background to the preparatory office itself and how it is formulated/designed in the current service book of the Church of Sweden. I also describe the history and the introduction of the Kyrie.I then describe each congregation, trying to point out the main characteristics of it, then concentrating on the process that lies behind the urge to formulate an alternative preparatory office, the reasons for it and the results.One of the conclusions I draw is that in the congregations I have examined there is an ongoing discussion about and reflection on the advantages of including the Kyrie in the preparatory office. I also found that in the congregations there are different opinions about the words following the prayer of penitence - should they be words of direct absolution or words that speak about the promise of God's forgiveness? This discussion is closely connected to a discussion about what is the connection between the preparatory office and the holy communion/Eucharist.

Inspired by Kitaro Nishida?s concept of pure experience this thesis analyses Bergson?s concept of experience with the intention of showing how experience is related to duration and how this in turn destabilizes certain tendencies towards subjectivism that can be found in Bergson?s work. This is accomplished through a reading of Matter and memory, Creative Evolution and Introduction to metaphysics that tries to desintegrate both subject and object in favor of duration. The thesis arrives at describing the combination of duration and non-subjective and supra-individual experience as a polyrhythmic movement..

Inspired by Kitaro Nishida?s concept of pure experience this thesis analyses Bergson?s concept of experience with the intention of showing how experience is related to duration and how this in turn destabilizes certain tendencies towards subjectivism that can be found in Bergson?s work. This is accomplished through a reading of Matter and memory, Creative Evolution and Introduction to metaphysics that tries to desintegrate both subject and object in favor of duration. The thesis arrives at describing the combination of duration and non-subjective and supra-individual experience as a polyrhythmic movement..

In the next few years the pollutants loading at the Slottshagen wastewater treatment plant in Norrköping is going to increase due to the reason that one of the waste water treatment plant in the district will be shut down.A survey of how these different pollutants are divided in the treatment process is therefore necessary for mapping out both the loading and treatment efficiency.This can be achieved by studying mass balances.Mass balances were carried out for the water treatment process for the mechanical/chemical,biological and the chemical stage.The mass balance studies show that the treatment efficiency was very good. However in order for the mass balances to be quite consistent and to ensure complete coverage of results and conclusions i.e. more reliable results, sludge samples should be collected and taken at different times per day and the influent rate should be investigated.In this work mass balance has been set up in order to illustrate and identify the factors that should be considered and taken care of for further estimation using mass balances in the future. Furthermore this survey results in a calculating model for the mass balances at thisplant.This calculating model is used as a tool to facilitate future calculations for mass balances for the water treatment process at Slottshagens wastewater treatment plant.Moreover it provides a basis for carrying out further estimation of the treatment process in the near future.In this project the importance of some operating parameters was also taken in consideration.This calculating model can be modified so that calculations of such operating parameters i.e. sludge loading and sludge age can be easily performed.Such information can be used further to evaluate different operation alternative in order to ensure an optimal use of the treatment process with in the plant..