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 market for biofuels from the forests have had a positive development and the job initiators for this master´s thesis wanted to examine the profitability of a method for harvesting forest fuel, which was unfamiliar to them. The method was the ?long tree tops-method?, here called the LT-method. The LT-method is characterised by the fact that timber is harvested as the only roundwood assortment while the rest of the stem, which in other cases would become pulpwood, is harvested as forest fuel together with the logging residues. The method is based on the assumption that advantages in handling of the forest fuel assortment such as increased load weights for forest hauling and truck transportation, should compensate for the lower price for pulpwood when sold as forest fuel. The aim of the study was to compare the profitability of the LT-method with the GROT-method (harvest of timber, pulpwood and logging residues) and conventional logging without any harvest of forest fuel, and aslo to try to identify factors affecting the profitability of the different methods.

The Master Thesis work this report is based upon has been conducted in cooperation with Svea Teknik AB. Svea Teknik is a consultant firm which is developing parts of a tunnel boring machine on behalf of Atlas Copco. The machine is being developed to mechanically excavate hard rock by fixating itself in the tunnel and then press a large rotating cutter-wheel equipped with disc-cutters against the tunnel wall. The disc-cutters are the tools that are in direct contact with the hard rock and are therefore exposed to extensive wear and needs to be replaced on a regular basis.The purpose of this Master Thesis has been to develop a service equipment that will enable time effective and safe changes of disc-cutters. The disc-cutters have a diameter of 17 inches and weigh about 130 kg.

Men commit more suicide than women all over the world. They commit more violent crimes and are more inclined to alcohol abuse. There are studies that relate this behaviour to the hegemonic image of masculinity.My work focuses on Switzerland. The suicide rate in Switzerland is worrying, for men between 15 and 44 years suicide is the most common cause of death. There is no national suicide prevention and no information or prevention that highlights the connection bet- ween the hegemonic image of masculinity and the suicide rates.

Ephemerality is one of the most essential characteristics of fashion, since fashion by definition is existing in the present, in the fleeing moment. Also, fashion is closely related to art and there is currently no clear theoretical distinction made regarding the boundary between these two domains. In this essay I have explored the concept of transiency and the relationship between fashion and art in relation to fashion in general and to the collection Haute Papier, made by the fashion designer Bea Szenfeld, in specific. The Haute Papier collection is constructed almost entirely out of simple white paper sheets and of this reason it can be regarded as ephemeral. The material also positions the garments in a void between fashion and art, simultaneously existing in both domains and in none of them.

The objective of this study has been to examine which significant values are of importance in the telecom sector today, and in a continuing perspective yet to be. To ensure the factors of relevance in the study, we have identified three purposes: - Our first purpose is to clarify the eminent values in the competitive market of the mobile phone operators today, and the reason for its importance.- The second purpose is to understand the function of the brand regarding to value creation and loyalty in the sector of mobile phone operators.- The third purpose is to explore the potential approaches for mobile phone operators to increase value.In this study, our approach has been a qualitative methodology by conducting seven interviews with respondents related to the telecommunication sector.As a result of the process, we find the need to divide the concept of value into two dimensions, which we entitle organizational related values and customer related values. We have found the values related to the characteristics of the market in aspects of its infrastructural features but also in regards to the homogenous core service.Our findings in the empirical data with support to our theoretical frame of reference, is the current highly important organizational related value of constant high result quality (well-functional technological aspect), and the value enhancer by a low price; the strategy of bundling also results in higher value. This result in customer related values that perceives as safeness, availableness and convenience. The brands are a significant source of customer related values with identity value, image value and assuredness. A continued advancement in process quality and individualization will imply greater customer related values of closeness, freedom and flexibility. .

Climate and environmental issues is now high on the agenda. We live in a generation that must try to solve some major environmental problems. Buildings and habitations account for approximately 40 % of Sweden's total energy today. To reduce this figure, as needed, more research in the field of energy efficiency is required.This thesis concerns the heating of buildings. The load on district heating is heavy during certain times of the day.

The purpose of this paper was to investigate what young behavioral science students, born in the 1980s, think is important in their future work life. The purpose has also been to investigate what attitudes the behavioral science students have towards their future work life, and what place work has in the young behavioral science students lives. After clarification of above, the aim has also been to compare the results with former research. Thereafter the purpose has been to investigate whether traditional work motivation and job satisfaction theories are applicable for young people today. The empirical material is based on interviews with six women who study behavioral science at various levels.

A common problem in forestry is plant death caused by frost. The risk of frost is highest on wind protected, flat or low-lying areas in the terrain. Here you often have regeneration problems with Norwegian spruce which is especially sensitive to spring frost. Swedish tree experiments have shown that the black spruce can be a suitable alternative on these areas, for example on moisture frost prone areas. The species originates from North America and its pioneer tree characteristics make it more frost hardy than Norwegian spruce.

The Veiled Party: A Discourse Analysis of Sweden Democratic Texts aims to further the understanding of the underlying ideology of the Sweden Democratic party, by revealing whether or not there is any ideological content that include race, racialization, and racism in the party?s political texts. The study offers a background description of the discursive change in the social and political climate of debate in Sweden, which opened a policy window for xenophobic agenda setting. In addition, the study delivers a presentation of the public debate regarding the Sweden Democrats, as well as statements by party representatives.Through a social constructionist and discourse analytic framework, the study aims at understanding how the application of racial ideas are done and mapped. The core of the theoretical framework is a critical race and whiteness theoretical approach.

The thesis aims to compare differentpiping materials in heating systems interms of cost as well as to illustratethe impact of energy characteristics ofdifferent materials over its servicelife. The methods used for costcalculations regarding piping are alsoto be examined to highlight thedifferences between template basedcalculations and more carefully executedones. The work is delimited to discusspipes of steel, copper, plastics andcomposites. The aim is that the resultcan be compiled to illustrate the prosand cons of various materials whenevaluating investments.The main object of the survey is part ofa heating system in the office-block KVSommaren located in southern Stockholm.The configured piping system is designedwith the mentioned piping materials andis used to make up the data for flow andcost calculations. The differentmaterials are calculated in both aconventional manner with a supplementarycost for additional fittings and with amore accurate quantification of thecomponents.

Cannibalism can have major influence on fish population dynamics. A prerequisite for cannibalism is that the cannibal and the potential victim meet, and besides density effects, the encounter rate between cannibals and their victims is therefore also largely dependent on habitat use and habitat heterogeneity. In this study I quantified and compared the potential for cannibalism in stream-dwelling European grayling populations in three rivers in Jämtland by means of habitat classifications. I also analyzed population dynamic consequences of varying the potential for cannibalism in terms of intensity, using a physiological structured population model. Findings based on habitat characteristics were that the potential for cannibalism is in general not favourable in these types of streams.

Today there is an even higher demand on IT-projects success rate compared to a few years ago. IT-projects must be handled more efficiently and result in a more profitable investment. In order to make the handling of IT-projects more efficient and create profitability the developers must have a broad understanding of the IT-projects characteristics and which factors that affect the result of the projects. Changes within IT-projects are often carried out through the development of a system. Since this change is more common when it comes to IT-projects it is important to handle risk and change within these kinds of projects in order to prevent and avoid uncontrolled changes.

In East Africa live two species of Griffon Vultures; Rüppel?s Griffon Vulture (Gyps rueppellii) and African White-backed Griffon Vulture (G. africanus). One of the apparently most important factors limiting the population of these birds is food supply. Griffon vultures nest for eight months of the year, and are during this period geographically tied down to the nesting place.

This project is about Jönsaplan in Landskrona. Jönsaplan is situated at the center of Landskrona in a part called Södra centrum which the municipality is developing, mainly by building new residential buildings. Today, Jönsaplan is not a functioning square. This is due to a ferry terminal and its many fences that block the way for people. In this project, I have assumed that the ferry terminal will be moved somewhere else so that Jönsaplan can be a real square. By studying The Concise Townscape by Gordon Cullen and Byens uttrykksformer by Thomas Thiis - Evensen and three reference places, Daniaparken, Raoul Wallenbergs torg and Norr Mälarstrand, I came up with a number of guidelines for my design proposal for Jönsaplan.