This report aims to identify and categorize suitable audit users and furthermore establish with values these users experience. The aim of the report has been fulfilled by analyzing interviews carried out with several companies using audits as a part of their risk management process. In addition to this, theories concerning management have been studied..

Sand pits are a valuable habitat which can hold many sand living species including several endangered ones. As many sand habitats with exposed sand are declining, sand pits have a potential as a substitute habitat. This study was conducted to see what effect the area of a sand pit has on species number and composition of ground beetles (Coleoptera: Carabidae). Also, the effects of other environmental variables were tested, for example the proportion open sand, vegetation cover, sun exposure and tree cover. The study was conducted in the county of Uppsala in 2008 and included 13 sand pits with areas between 200 and 180,000 m2.

My intention with this paper was to investigate how the teachers in pre-school thinks about the physical environment in pre-school. Both the significance for the pedagogical activity and the children?s involvement in the design. I have done five interviews with pre-school teachers. The result shows that the pre-school teachers consider that the size of the premises and the availability to the material is important factors for children?s development and learning.

Horses are by nature herbivores, specialized on grass, and graze during the main part of the day. The horse has neither changed this basic behaviour nor the function of gastro-intestinal tract, when the horse was domesticated by man. A horse on pasture has an even production of saliva and gastric acids. The buffering effect of the saliva makes the pH in the stomach above four throughout most of the day. With abnormal long breaks of eating, the pH may decrease, causing an increased risk of gastric ulcer.

The control of indoor temperature must be able to handle large time constants and both measureable disturbances like outdoor temperature, and non-measurable disturbances, like waste heat from appliances. Due to cheaper microcontrollers (small computers with designated tasks) with better performance, more advanced and computation-demanding methods for control can be used.In this thesis, Generalized Predictive Control (GPC) has been implemented and tested on a theoretically derived model of a house. GPC states that a model of the system is estimated in every sample, and the control is carried out simultaneously, based on predictions of the model. Disturbances like solar radiation can be estimated and used in the control as well. The control signals are determined by quadratic programming, which makes it possible to consider conditions, for example limitations on the control signals.GPC requires a number of parameters to be defined, like model order and control signal penalty, but is relatively robust for variations in them.

With higher prices for oil and increased focus on fossil fuels impact on the environment the heating sector are searching for alternative fuels. Pellets are a quite new product whose production has risen exponential in recent years. Today there are small-, medium-and large-scale users, where the large-scale consumers are the heating sector. The heating sector is mainly using oil to cover the increased demand during cold periods. The purpose of this study is to analyze the potential of pellets if it would replace thermal power plants oil and coal. The study will also analyze the economic impact a conversion would mean for a heating plant and if the pellet is a reasonable substitute. 2008 statistics from the Swedish district heating association were analyzed and a calculation was performed to determine how many tons of pellets is needed to replace coal and oil.

The purpose of this thesis was to explore the phenomenon called bookcrossing. To fulfill this I have asked the following research questions: Why do people participate in bookcrossing?What functions do books have for bookcrossers? The method used is qualitative, semi structured interviews. Four active bookcrossers have been interviewed. These interviews revealed that bookcrossing as an activity in a medium sized town is very small.

Over the last years there has been a considerable change in Swedish municipals. The number of municipals run by a rainbow coalition, a coalition made up of parties from different political blocks, has increased dramatically. Despite this clear pattern little research has tried to explain this increase. My thesis? aim is to try and clear the water around this subject by answering three questions about this type of coalitions.

The aim with this thesis, based on five childrens librarians statements, is to highlight their view of their work, and what they deem to be of importance when working with small children within the library sphere. My main question is as follows: What motive compels childrens librarians in their work with small children, and will Vygotskys theories be recognised in their statements. I have two questions as a base for this main question: How do childrens librarians work with small children, and do they utilise any special methods in their work? How do childrens librarians view their work tasks, and what do they deem to be of importance regarding small children and libraries? The thesis is based on qualitative interviews. As a theory I have decided to concentrate on Vygotskys thoughts on imagination and creativity, the Zone of Proximal Development, and childrens language development.

Background: Several accounting scandals have caused a development from rules-based to principles-based regulation. Swedish municipalities follow the principle-based recommendations issued by RKR (The Council for Municipal Accounting). An explicit requirement of component depreciation has been introduced prior to 2014. The principles-based regulatory framework raises some choices regarding the introduction and demands that professional judgments are made. There is some risk that comparability decreases.

It is well proven that physical exercise has an impact on our bodies as well as our minds. The aim of this study is to examine if this impact also affects economic behaviour. Three hypotheses regarding the impact of acute exercise on overconfidence, risk enhancement and well-being have been tested by collecting questionnaires from 364 participants at Friskis & Svettis, Kungsholmen who all were asked to answer the questions either before or after exercising. The differences between the before and after group were analysed, indicating small increases in all three test areas after exercising. These increases were, however, not large enough to reject any of the null-hypotheses of zero effect on the given five per cent significance level.

På grund av avskaffandet av revisionsplikten som började gälla den 1 november år2010 kan idag små företag välja bort sin revision. 250 000 av Sveriges företag är enligtlag berättigade att själva välja vilka revisorstjänster de är i behov av samt i vilkenomfattning.För att banker ska bevilja lån till små företag krävs det en säkerhet som speglarföretagens förmåga att betala kommande räntor och amorteringar. Säkerheten ligger igranskade revisioner och när de blir frivilliga kan tillförlitligheten minska.Metoden som använts är kvalitativ och har utformats via personliga intervjuer medbanker och revisionsbyråer.Syftet med studien är att beskriva effekten av avskaffandet av revisionsplikten påbankers utlåningsprocess till mindre företag.Frågeställning:?Är bankerna villiga att bevilja utlåning av krediter till små företag utan revisor??Finns det någon information som kan ersätta reviderade räkenskaper??Har långa relationer någon påverkan på bankers kreditbedömningsprocess??Hur ser revisionsbyråerna på avskaffandet av revisionsplikten?Slutsatser:Majoriteten av bankerna är villiga att bevilja kredit till företag utan revision. Dock krävsfler beslutskriterier för att bedöma ett företags återbetalningsförmåga.

This essay studies how and why large sports clubs from sports with a different degree of commerciality interact with their institutional surroundings in the way that they do. It compares two large Stockholm-based table tennis clubs, Ängby SK and Spårvägens BTK, with a large Stockholm-based football club, AIK Fotboll. In order to get proper data, a number of key persons within the organisations were exploratively interviewed using open and semi-structured questions, together with study of literature and other sources related to the subject. One of the key findings was that the non-profit table tennis clubs, who were expected to resemble the institution association closely, were subject to company-ization, and thus acted a lot more like the institution company than expected. The other key finding was that the football club, although driven partially like a public limited company, in many aspects placed a greater value on cultural capital than on economic capital..

Aktiebolagslagen anger att aktiebolag i Sverige ska ha en eller flera revisorer. Revisorernas ansvar är att undersöka och rapportera om bolagets räkenskaper och förvaltningen av bolaget. Med tiden har reglerna ökat och till följd av detta har revisorerna fått allt mer ansvar. Detta har i sin tur lett till att klienternas förväntningar har ökat och skilda meningar om vad revisorns ansvar är har uppstått. Som ett resultat av dessa meningsskiljaktigheter uppstår ett förväntningsgap mellan revisor och klient..

In order to understand the human impact on today?s remaining ?virgin? forest and to develop sensible management strategies for future reserves, it is necessary to know how these forests have developed. This knowledge can be gained by using forest history analysis. here are large areas of forests still untouched by modern forestry in the mountainous region in the county of Norrbotten. These forests are highly interesting study objects from an ecological and historical point of view.