Background: Currently Sweden has the possibility to like other EU countries raise the limits of statutory audit, but have chosen significantly lower limits. The reform was adopted in 2010 and only applies to smaller companies and there is great pressure for the limits to rise in future. This would enable Swedish companies to compete on equal terms in Europe. Aim: The aim of our study is to investigate the impact of the removal of the statutory audit for smaller companies from audit and accounting bureaus perspective and also the possible impact if the limits were to rise. Furthermore we want to explore how the supplies of other financial services have developed as a result of this.

Södra Cell Mörrum is one of the five paper pulp plants that are included in Södra Cell, and the paper pulp that is produced here is not only sold to Swedish paper mills. Most of the paper pulp is exported to different countries in Europe. In the manufacturing process the plant needs different kind of process water and there are guideline values for how much copper, iron and sodium this water is allowed to contain. Analyzes of this water is in the current situation done with an atomic absorption spectrometric instrument (AAS-instrument) with a flame. Measurements done with flame-AAS of samples that have concentrations near the guideline values for copper, iron and sodium, are not reliable. The reason for not being reliable is that the quantitation limits of these metals are higher than the limit values.

Abstract      Background: Stroke, caused by a blood clot or a bleeding in the brain, is one of the large endemic diseases in Sweden. The symptoms are very individual and depend on where the stroke is located. The nurse is a key person due to the importance to individualize the rehabilitation of the patient. The consequences after a stroke are not only visible functions reductions but also cognitive and practical problems. Stroke often leads to extensive changes in life, and individuals who get a stroke have to adjust their daily life. Aim: The aim of the study was to describe individuals? experiences of changes in daily life, one year or more after a stroke. Method: An inductive, qualitative approach was used.

This is a discourse analysis of three WebPages which topic is sexual information. Our purpose is to examine the WebPages RFSL (The Swedish Federation for Lesbian, Gay, Bisexual and Transgender Rights), RFSU (The Swedish Association for Sexuality Education) and UMO (Reception for young people) from a queer theoretical perspective and illustrate how they discuss the subjects? gender, sexual preference and sexual limits. Our questions are; what information about gender, sexual preference and sexual limits are presented on the WebPages RFSU, RFSL and UMO, and what similarities and differences can be identified and how can these be analyzed from a queer perspective? Our material was collected from the three WebPages and categorized according to three topics of interest; gender, sexual preference and sexual limits.

The views on and the knowledge of the introduction of iron to Scandinavia have change by the history of archaeology. The results and discussions are put in the context of time and how that time is reflected in their work and texts. This limits that scholars put up to orientate themselves conceal the complex reality. The limits are changing all the time and is dependent of time and person..

New energy resources that can replace petroleum diesel are needed and biodiesel may be an excellent substitute. During storage and use, biodiesel can oxidize and form peroxides, leading to degradation of the fuel. It is therefore important to determine the peroxide content of the fuel. In this thesis the triphenylphosphine method, which involves GC-MS analysis has been compared to the standard iodometric method which involves titration with sodium thiosulfate. Working standards were made to see how well the iodometric method worked and also in order to make a calibration curve in GC-MS.

IT exist and are needed in larger organisations today, this creates possibilities for new applications. It has become more frequent with IT within HRM which has developed new concepts like e-HRM and HRIS which links IT and HRM together. We have through qualitative content analysis of interviews investigated how IT-tools affect HR-workmanship. The purpose is to create a basis for describing how employees experience their work with HR within a PA-system. The basis of the PA-system will then answer if it contributes or limits the employees and their activities.

The purpose with this study was to show the relations between parents and youths from an adult perspective. We wanted to examine in what way the individualized society, limits and psychic health and unhealthy with parents could affect their youths. We chose to make a qualitative inquiry about this subject and had implemented interviews with social welfare secretaries, recreation leader and night walkers. To receive a deeper insight participant observation with night walkers, participant in parent education and participant in three different recreation centres was carried out.Both writers were interested in relations and relations making between people, which led us in to the chose subject. We did not found any earlier research in the subject which made the investigation even more interesting.

IT exist and are needed in larger organisations today, this creates possibilities for new applications. It has become more frequent with IT within HRM which has developed new concepts like e-HRM and HRIS which links IT and HRM together. We have through qualitative content analysis of interviews investigated how IT-tools affect HR-workmanship. The purpose is to create a basis for describing how employees experience their work with HR within a PA-system. The basis of the PA-system will then answer if it contributes or limits the employees and their activities.

Människans balanssinne är ett av våra viktigaste sinnen som dagligen sätts på stora prov då vi som tvåbenta individer ska upprätthålla kroppen i normal position vid rörelser och aktiviteter. Människans balans bygger på tre olika sensoriska system som arbetar i synergi för att upprätthålla kroppen i en bra position. Balance Master är ett mätinstrument för att mäta människans posturala kontroll. Syfte: Studiens syfte var att undersöka reliabiliteten i balanstesterna Unilateral stance och Limits of stability utförda på en Neurocom balance master över bestämd tid på friska individer. Material/metod: 11 friska försökspersoner mellan 23 och 29 år utförde balanstesterna Limits of stability och Unilateral stance vid fyra olika testtillfällen.

The problem presented in this report is that of finding a method to calculate the lift force from a single-element airfoil of arbitrary shape. A number of restrictions are used in order to simplify calculations while retaining reasonable accuracy. The problem is solved for the two-dimensional case only and no finite-wing effects are taken into account. Furthermore, inviscid and incompressible flow is assumed. The method used to solve the problem is the vortex panel method, with vortex singularities distributed over simplified airfoil geometry.

Harmonics are a well-known problem that has to be dealt with in the design of thegenerator. Internationally accepted standards limits the amount of harmonics allowedin the no-load voltage. These limits can be difficult to fulfill with integral slot winding,where the number of slots per pole and phase is an integer. The presence of thedamper winding often makes the problem with harmonics even worse and harmonicswith frequencies of order 6q±1 arise with significant amplitude. How the damperwinding is designed affect the content of harmonics in the no-load voltage and the aimwith these ? has been to investigate in which extent design of the damper windingaffects the contents of harmonics.Simulations with the 2-D finite element method have showed that if the damper barsis centered in the pole shoe, the amplitude of the harmonics of order 6q±1dependsboth on the ratio between the stator slot pitch and damper bars slot pitch and if thedamper bars are connected between the poles or not.If the damper bars is displaced with ¼ stator slot pitch alternately, the amplitude ofthe harmonics of order 6q±1 is reduced and the influence of the ratio between thestator slot pitch and the damper bars slot pitch will vanish.

X-ray fluorescence (XRF) detection of heavy metals is a cost- and time-effective method for investigation of polluted areas. Compared to laboratory analysis, XRF analysis is limited by high detection limits and uncertainties in some situations. Preparation of samples is known to affect the results of measurements.The purpose of this thesis is to bring a deeper understanding of how different factors affect the results of XRF-analysis. A large number of measurements have been made with the instruments Niton XLt 700 and Niton Xli 700. Results from measurements of lead, zinc and copper have been analysed.This study has shown that a greater moisture content will give a lower measured concentration for the same sample.

To better understand how various factors affect the establishment of forest and trees around the tree line-ecotone, this study was conducted in Troms County, Norway. The altitude of different forest and tree limits together with the surrounding vegetation type were collected during August 2011. Comparisons of the collected data were made with previously collected data from the same sites conducted 1914 and 1915. On average the forest limit has expanded with 26 meters in altitude, however, an expansion is not statistically significant for the whole area. The tree limit has significantly expanded in altitude.

The public interest in central living in today?s cities has led to an increasing effect of traffic noise pollution, and today 20% of the inhabitants in Sweden suffer from noise a level that exceeds the limits. At the same time the traffic keeps increasing, and recent researches shows that traffic noise pollution and several of today?s most common health issues are connected, for example, reduction of performance, sleeping issues and cardiovascular diseases. For this cause rules, guidelines and environmental goals has been developed, as well as software?s which calculates the levels of pollution, all this to investigate and improve the environment.