Uppsatsens syfte är att studera huruvida revisorer i de fyra länderna Sverige, Norge, Danmark och Island samt revisorer anställda inom BIG 4 ärrörliga. Vi har använt oss av kvalitativ metod, vilken har en analytisk utgångspunkt. En dokumentstudie samt semistrukturerade intervjuer har använts för att samla in det empiriska materialet. Uppsatsens teoretiska referensram utgörs av institutionell teori tillsammans med intressentteori. Uppsatsens respondenter är åtta till antalet.

The following thesis is a study of the forest history on the Island of Ängsön-Marskär concentrating on the last three hundred years. The Island is located in the administrative province of Stockholm, the local community of Haninge and it is situated approximately seven kilometres east of the Island Ornö in the south of the Stockholm archipelago. The questions this thesis attempts to answer are: How where the natural resources on Ängsön-Marskär used through the centuries? How has the state of the forests developed since the 16th century? How will the nature develop onwards? The thesis is based on archival sources for Ängsön-Marskär and the surrounding areas. A field study was conducted where the entire Island was investigated using an objective forest inventory method. The first map material existing over Ängsön-Marskär is from the year 1711.

The goal of this paper is to provide a model for a sustainable electricity system to an Island, in the Pacific Ocean near the equator.The method which has been used is to model supply and demand of electricity in the computer program Stella, through the creation of a dynamic system that balances them against each other. The result from the model will then be used to calculate the electricity price per kWh for the Island.The result of the work is that electricity from solar energy is comparable with electricity produced from oil, if the oil pays for all its external costs, and the potential for pumped hydro storage plants is located. It also requires that consumers of electricity can be their own producers to avoid the expenditure of tax and reducing the cost of distribution. But since oil is a finite resource and has had a rising cost in recent years, while solar energy has had a declining cost, perhaps this will be a more competitive solution in the future.

In Peter Weiss debut Fra?n o? till o? (1947) the ?I? travels from Island to Island as a castaway. The Island here can signify, or work as a synecdoche for exile and the feeling of isolation that exile often induces. But the movement from Island to Island also implies a restless state: Peter Weiss shifting from painting to writing to filmmaking and theatre, from German to Swedish and then back to German. The years during exile and the years that followed the exile until his breakthrough in Germany with Schatten des ko?rpers des Ku?tchens (1960), Abschied von den Eltern (1961) and Fluchtpunkt (1962), were the formative years of Peter Weiss authorship.

The Island of Öland has one of the best wind climates for land based wind power in Sweden. An objective for the Island is to become self sufficient using electricity from renewable source of energy such as wind. There is currently 55 MW capacity installed on the Island and it is estimated that grid congestion will occasionally occur if more than 135 MW was installed.The aim of this thesis is to investigate he possibilities for load management by smart charging of electric vehicles, EV. The definition of smart charging is that the charging is done to some extent with an ICT-system, (information and communication technology) that correlates wind electricity generation to the charging of electric vehicles. The purpose is to avoid grid congestions on the sub-sea cable that connects Öland to the mainland because that in turn would curtail wind energy production.

Society has depended on fossil-based fuel for a long time, which has led to a fundamental increase of greenhouse gases in the Earth?s atmosphere. To tackle this problem the international community has agreed that action is necessary. Focus is now directed towards local extraction of energy from renewable sources such as biogas.Utö is participating in the Green Island project, which aims to investigate the possibility of making the Island climate neutral. This report has been implemented on behalf of Skärgårdsstiftelsen, the main partner responsible for the Green Island project in Sweden.

Island har perfekta förutsättningar för att utvinna geotermisk energi. Det är beläget på den mittatlantiskaryggen mellan två aktiva plattor som interagerar med den hotspot som ligger under Island. Formandet av jordskorpan i området är komplex, hotspoten och manteln produce- rar tillsammans stora mängder magma som har gjort att jordskorpan har blivit mer mäktig oceanskorpan. Dessa parametrar gör Island till ett land med unika dynamiska system som ger de bästa förutsättning- arna för att kunna utvinna samt förse sin befolkning med geotermisk energi.  I denna studie är det främst två vulkaner som undersöks, Krafla och Hengill som ligger på norra respektive sydvästra Island.

Öland?s Business Office is on the verge of developing a strategy for the Island?s future tourism. Before any work with developing Öland can be carried out, it is essential to gain an understanding of how the place is perceived today.The purpose of this essay is to study the Island?s current image and make recommendations for how the place brand could be developed.The methods used are literature studies and qualitative group interviews. The participants have been inhabitants of Öland and returning visitors from the Kalmar region.

The aim of this thesis is to investigate the electric solar potential on the Swedish Island Gotland. The Gotlandic habitations have been divided into four house categories. For each category energy demand, roof area, geographic orientation androof tilt have been decided. Solar radiation data have been collected from the Swedish solar radiation model STRÅNG (STRÅNG, 2012).The buildings characteristics and the solar radiation have been used as input values in common solar formulas, the solar potential for each building category have been summed up to a total electric solar potential for the region.The electric solar potential on Gotland was calculated to 242 GWh/year with solar data from 2010. Gotlands largest city, Visby, is marked as cultural heritage by UNESCO (UNESCO, 2012).

Ocean Thermal Energy Conversion (OTEC) is a technology that utilizes the temperaturedifference in oceans between the warm surface water and the cold water at 1000 m depthto produce electricity. The purpose of this report is to investigate if OTEC with its synergiescould become a commercially feasible energy solution for a small Island. A literature reviewis conducted to explore the different OTEC technologies and to what extent the threesynergies; fresh water, air conditioning and aquaculture, could be used. In order to calculatethe profitability of these synergies there is also a study conducted on the conventionalmethods and cost of fresh water production, aquaculture and air conditioning. A model is setup using a scenario of a small tropical Island with population of 100 000 people.

The urban heat Island is an area restricted to a city center where the temperatureis higher than its surrounding environment. The greatest temperature difference isfound at night when the weather is calm and the sky is clear of clouds. There are twomajor causes behind this phenomena and the first one is the use of energy forheating of houses. The heat leaks through the walls of the buildings and warms upthe surrounding mass of air. The second one is the use of building material whichstore the suns radiation on daytime and releases the heat during night.

Is the Swedish author Stig Dagerman an existentialist? This work takes a close look at Dagerman?s novel Island of the Doomed to see if it is possible to consider it an expression of existentialist thinking and to see if it interacts with any specific existentialist tradition. Dagerman?s novel was compared with select works of five existentialist thinkers ? Søren Kierkegaard, Martin Heidegger, Jean-Paul Sartre, Albert Camus and Karl Jaspers, all read in the light of the four categories of existentialistic thinking identified by the Swedish scholar Lennart Koskinen. All the four categories appeared to be central themes within the novel and a few subcategories were identified.

Ireland had, by the year of 1998, been an Island of war and conflict to some extent for almost 1000 years. The northeast part of the Island, called Northern Ireland, had been under British domination for over 25 years when ?the Troubles? ended by the year of 1998. This essay aims towards explaining how the first generation after ?the Troubles? has been shaped in terms of political and religious beliefs and attitudes in the society of Belfast.

Öland?s Business Office is on the verge of developing a strategy for the Island?s future tourism. Before any work with developing Öland can be carried out, it is essential to gain an understanding of how the place is perceived today.The purpose of this essay is to study the Island?s current image and make recommendations for how the place brand could be developed.The methods used are literature studies and qualitative group interviews. The participants have been inhabitants of Öland and returning visitors from the Kalmar region.

Denna rapport beskriver arbetet med utvecklingen av en ny modell för kaplanturbiner. Utvecklingen bygger på två kopplade differentialekvationer som under arbetets gång anpassats och implementerats i turbinmodellen.Modellen beskriver hur vattenflöde och turbinmoment påverkas av avvikelsen från den optimala kombineringskurvan för vinklarna på turbinens ledskena och löphjul, och är anpassad för ett referensaggregat med tillgängliga provdata. Även övriga enheter i vattenkraftaggregatet modelleras och sätts samman med frekvensregulator och elnät för att simulera aggregatets reglerstabilitet i önätsdrift.Verifieringen av turbinmodellen sker genom försök att återskapa de befintliga verkningsgradskurvorna med hjälp av modellen. Resultatet visar en god följning av de verkliga kurvformerna, dock med något lägre maximal verkningsgrad.Verifieringen av önätmodellen sker genom att prova stabiliteten i nätfrekvens och turbineffekt vid stegpålastningar. Resultatet ger en stabilare reglerstabilitet än i verkligheten, men uppfyller ändå förväntningarna på en fungerande modell.This report describes the development of a new kaplan turbine model.