Changes in the society engender changes in the practice of the auditor profession. Stricter laws, more detailed recommendations, and demands from the auditor?s clients have increased. The auditor constitutes a profession and therefore it is important that there is a trust since the auditor is the one that certifies the quality of the company?s economical information.

Aggression between laboratory mice is a common problem and can result in welfare issues such as mice hurting or killing each other and also stress. Swedish laws and regulations clearly states that mice must be housed with a companion due to their natural social structure. Many studies have investigated the effect off enrichment, group size, cage size and other potential changes in in their environment on the occurrence of aggression. Even with these changes aggression can exist and therefore a new solution was tested in this paper. The proposed solution was to house an intact mouse with a castrated one and thus fulfill laws and regulations while still maintaining the physiology of one of the mice for the purpose of medical experiments.

This paper discusses the world heritage of Falun and its influence on the marketing of Falun as a destination. The reason for this study is the fact that world heritage nominations can lead to an increased pressure on the destination and an increase in popularity for the place. A world heritage is something unique and odd that can be used in the marketing of the destination in the purpose of attracting tourists, company investments and so on. It has been vital for the study to interview people that work with marketing or have important rolls within the world heritage.With this background the study is focused on three major questions:What meaning does the world heritage have in the marketing of Falun?Is the world heritage important for Falun? If yes: For who and why?Which organisations/persons in Falun have the greatest influence on the marketing process?In order to answer or discuss this question there are discussions in the paper regarding the notions of place marketing as well as the importance of a well outlined marketing strategy as a basis for the formulation of a product portfolio and segmentation strategy as well as strategy for developing a strong profile on the market.The answers to the question are relative and can have a different view in the future.

Most of the sea areas within the European Union are overfished and the catches are estimated to be up to five times lager then the amount to achieve a sustainable fishery. In doing so, the management of EU's marine resources comes to be questioned. The purpose of this study was to analyze EU's administration of marine fisheries and to explore which steps that can be undertaken to counteract the negative trend. The questions of the study were: How does the EU administrate today?s marine fishery recourses? And: How can the problem whit overfishing be discouraged? To answer these questions a comparative analyses were used to compare and evaluate administrative systems.

Sweden is going through big changes within the bank sector. Increasing card usage, decrease of cash acceptance in the society, an attempt to reduce money laundering, and a possible increase in profitability has lead to the rescindment of cash management among three of the four major banks. This has lead to a big debate in the society, a lot of frustration from customers, and a drop in customer satisfaction for every bank that started the process of removing cash management. The purpose of this study is to find out how the banks could keep their customer satisfaction when removing cash management. When doing the study, the rescindment of cash was a deduction of a part of the service, compared to the normal adding or starting of a service. The study was done through a focus group that was the base of a questionnaire that got answered by 125 respondents.

The theme of this thesis is citizen participation in the planning- and design process. It turns to everyone that studies landscape architecture or work as landscape architects and I hope that it can function as a ground for discussions as well as a source for inspiration. Rågsved is a suburb south of Stockholm. Just outside the centre of this suburb, a small industrial area called Snösätra, is located. In a few years time the leaseholds for the small industries will expire and the key question is: What will happen then? This is my general concern and it was the main cause for me to start this particular work. How do you attend to a place that appears like blank sheet of paper? To an empty page that can be filled with an infinite number of different formulations.

Interference in an ecosystem means a disturbance. When harvesting, forest roads have to be build to cope with heavy duty vehicles. Crossing brooks can not always be avoided. In this case bridges or culverts have to be built. There are many different kinds of culverts and depending on what type you choose and how you place the culvert, the watercourse and the water organisms can be harmed in different ways.

This thesis of 15 hp has been implemented at Halmstad University, in collaboration with Saab Dynamics in Linköping. Saab Dynamics is a company operating in the defence industry where competition is tough. This necessitates new ways to increase efficiency in the company, which is the basis for this thesis. Saab Dynamics wants to introduce simulation driven design. Since Saab Dynamics engineers have little experience of simulation, required a user methodology with clear guidelines.

Purpose/Aim: The aim of this essay is to study the expectations towards the launch of an intranet in a large organisation.Material/Method: A qualitative method has been used to fulfil the purpose of this essay. Indepth interviews have been made with eight informants of dioceses.Main Results: The study shows that the eight informants of dioceses all are positive towards the launch of an intranet in the organisation. They believe that it in time will lead to a more effective intern communication with less channels and more efficient messages..

Inspired by how to sketch a light cone from a flashlight in a comic I wanted to create an armature carried only by its own light cone. To manage this challenge I sketched in an architectural and sculptural way, where I chose to ignore the function of the lamp as long as possible.As a result I developed an armature with a stunning shape, with an illusion that it was carried by its own light cone. It could be hanged on a wall, placed on a table, pushed against a ceiling or standing on the floor.Depending of its size the light cone from the light source lightens up the surface and draws attention to the otherwise forgotten wallpaper or the undisposed statue in the darkness of the city..

This Master Thesis is a part of PlymoVent?s business to customer plot, with the aim to investigate how the consumers receive the services that PlymoVent provides. With regard to PlymoVent's business strategy and reference theory, the demands of how to receive and monitor a supply chain for a better customer satisfaction where targeted. The findings refer to poor customer satisfaction due to obscure procedures in problem resolution and discrepancy handling, and vague transportation accuracy..

The purpose of this paper has been to examine the question whether accountants differ in their auditing depending on their individual characteristics. We have summarized our own theory based on previous research and our own ideas. To conduct this purpose we used a deductive method. Our findings from the study show that we cannot exclude the possibility that accountants vary in their auditing depending on their individual characteristics. The answering frequency to our survey was only 47 %, and this may have affected the outcome of our research.

Lameness causes suffering and poor performance in sheep, as in other species. The cause of lameness often originates in problems of the claws. Many claw diseases of sheep are described in British and Australian research, but this field has previously not been of special concern in Sweden. This graduate thesis contains the first claw health survey made on Swedish sheep. The chief objective was to give an overview of sheep claw diseases and to assess claw health in adult sheep.

Myxomatous mitral valve disease is a common disease in older dogs of small- to medium-size breeds. The mitral valve, and less commonly the tricuspid valve may be affected which causes them to leak blood from the ventricle to the atrium of the heart during systole. With increasing severity of mitral valve leakage the forward stroke volume ejected into the aorta decreases, which may lead to an increase in blood pressure in the pulmonary vein resulting in pulmonary edema. A decrease in cardiac output may lead to a decrease in blood pressure, but the body may respond in order to normalize the blood pressure. Franzén showed in 2007 that the systolic blood pressure was increased in dogs with severe mitral insufficiency.

Every year approx. 110 billion SEK is being used In Sweden to finance research. The government contributes with 22 percent, i.e. approx. 25 billion SEK.