Förvaltningsrevisionen är en mycket viktig del av revisionen, men förbisedd i forskningen. Vi vill med vår kandidatuppsats uppmärksamma förvaltningsrevisionen och vilka förhållanden i företaget som kan påverka förvaltningsrevisionens omfattning. De riktlinjer som gäller idag är utarbetade av FAR:s revisionskommitté och anger att förvaltningsrevisionens omfattning varierar från företag till företag som en följd av skillnader i förutsättningar och revisorns ambitioner och kompetens. Syftet med uppsatsen är att förklara vilka faktorer i företaget som påverkar förvaltningsrevisionens omfattning. Med hjälp av en egen teori vill vi förklara vilka faktorer i företaget som påverkar förvaltningsrevisionens omfattning, hur de påverkar och varför de påverkar.

Construction projects are generally designed as a general contract or a complete contract. In a general contract the commercial contract that is being used is AB 04 and related advice and instructions, AMA AF 07. In AB 04 there is an insurance requirement that stipulates that the contractor shall take all risks and liability insurance for the contract where the client must be co-insured.Construction law is almost exclusively regulated by the various standard contracts, one of those is AB 04. The Construction Contracts Committe is an organization that has published the standard contracts in this area of law and also the advice and instructions to help the parties to understand the agreements. The insurance requirement occurs in an area of law that is complex and the meaning of the concept is not entirely clear, nor which of the parties? interests and responsibilities that are covered by the types of insurances that are provided by the insurance requirement.

Women ledaers and profitability, is there a correlation? Earlier research show different outcome on the correlation between women leaders and profitability. A Swedish consultant firm, Caran has a belief that more women leaders would create more financial profit, we ask us if that is the true situation. Using two different IC measurement methods we have shown the difficulties in calculate intagible resources, which methods that can/ can not be used and if women leders create financial value. We found the women leaders in Caran to add more value per dollar spent on the woman leaders than the value added per dollar spent on men leaders.

The projects goal is to construct and program a robot that is controlled from a computer but also have an obstacle handling function that allows the robot to navigate around the object by itself.The robot is a simple construction and the number of components and functions is kept at a minimum. A tricycle construction was chosen because it?s the simplest. Communication between the robot and the computer also kept as simple as possible..

Women ledaers and profitability, is there a correlation? Earlier research show different outcome on the correlation between women leaders and profitability. A Swedish consultant firm, Caran has a belief that more women leaders would create more financial profit, we ask us if that is the true situation. Using two different IC measurement methods we have shown the difficulties in calculate intagible resources, which methods that can/ can not be used and if women leders create financial value. We found the women leaders in Caran to add more value per dollar spent on the woman leaders than the value added per dollar spent on men leaders.

English title: Part-time work among women in Sweden ? what influences choice of working hours? In the 1960s and 70s a large growth in part-time work amongst women in the Swedish labour market took place. A net inflow of workers into the labour market has been suggested as the main source. However, part-time work is still a common phenomenon among Swedish women; in 2004 almost 40% of all women worked part-time, and women are clearly dominating the part-time sector. A gradual changeover from house work to market work is hardly a valid explanation anymore.

Lagret på Scania Parts Logistics AB i Södertälje består av en oproportionerligt stor del av artiklar där lagret är mycket större än den aktuella efterfrågan. Detta överlager binder onödigt kapital och då lågfrekventa artiklar inte har en kontinuerlig och jämn efterfråga är risken stor att överlager skapas för dessa artiklar om för stora kvantiteter tas hem. Syftet med examensarbetet är att hitta orsaker till att överlager uppstår på lågfrekventa artiklar och att ge förslag på hur denna företeelse kan minskas i framtiden. Ytterligare ett syfte är att ta fram en inköpsmodell som tar hänsyn till totalkostnaden vid val av hemtagningskvantitet. Vid tiden för examensarbetets utförande bestod över hälften av alla lågfrekventa artiklars kapitalbindning av ett överlager.

This masters thesis concerns the professional knowledge of the librarian. It is a comparative study where two major ma-gazines in library press, Biblioteksbladet and DIK-forum, is compared between the years 1990-2000, in relation to the theories of professionalization and the associations to the union. The study focus on showing the differences and similarities between the two magazines according to how they interact from the subjects education, wages and status. The study is conducted from two questions: - Which are the central differences and similarities in the description of the librarian profession in the two magazines, from the perspectives of wage, status and education? - In what way do the two magazines reflect the theories of professionalization? To give a wider perspective of the librarian profession, there is also a historical chapter with an explanation to the making of the librarian profession..

This thesis examines the Swedish labour market with a focus on the immigrant part off the population. There are big differences between the immigrant and particular non-European immigrant part off the population and native Swedes. In the first part off this thesis I will show that immigrants in Sweden have a higher rate of unemployment, lower rate off employment, lower wage incomes, higher risk off unemployment and are overrepresented in low skilled, low status jobs. Even when controlling for different factors such as education level, knowledge in the Swedish language, age etc. a big gap remains.

During the past 20 years, the price of forest estates in Sweden has raised more than the price of timber. The purpose of this study is to investigate if it, despite this development, is possible to buy a forest estate based on economic grounds. Different forest parameters will also be studied to analyse their effect on the profitability. The study is done in cooperation with the company LRF Konsult. Purchase price of 34 forest estates near the coast of Norrbotten, Sweden, has been compared to yield valuation. For the valuation, guidelines from the Swedish author Lantmäteriet was used.

This article starts with a review of the literature regarding the normal reproductive physiology of the mare, normal luteolysis, different causes of prolonged luteal phase and theories behind these. The article also presents a study where it was examined if treatment with human choriongonadotropic hormone (hCG) during the luteal phase induces prolonged luteal phase in mares, thus preventing estrus. The study consisted of two parts: one intensive study of eight mares at the former Department of Obstetrics and Gynaecology at SLU, Uppsala, Sweden and one field study of seven mares at a stud farm 70 km north of Uppsala. The mares in the intensive study were divided in two groups: one with four mares that were injected with hCG in luteal phase when they had a follicle of minimum 30 mm and a second group with four mares that were injected with sodium chloride at the same time. These mares were examined with ultrasonography and blood samples.

I denna uppsats undersöker vi huruvida invandrare diskrimineras på den svenska arbetsmarknaden. Vi undersöker även om förhållandet skiljer sig när vi endast tittar på gruppen kvinnor, och gör en jämförelse mellan svenskfödda kvinnor och invandrarkvinnor. Vi använder oss av två modeller för att estimera löneskillnader, dummyvariabel modellen och Blinder-Oaxaca modellen. Våra resultat ger tydliga indikationer på lönediskriminering gentemot invandrare, kvinnor och en ännu tydligare lönediskriminering gentemot invandrarkvinnor. Vi anser att invandrarkvinnor drabbas av en så kallad dubbel diskriminering, där den övriga populationen i genomsnitt ges 28,4% högre lön än invandrarkvinnor..

The aim with this study was to investigate mortality in older respectively younger beech stands (Fagus sylvatica), the different types of dead wood in the forest and the availability of coarse woody debris (CWD). The research was carried out in previously managed and seminatural stands in Biskopstorp and Frodeparken, located north of Halinstad in Halland,Sweden. Data were collected from 22 stands with at least 50 % beech and with a minimum age of 5 1 years, ranging in size from 0,67 to 19,9 ha. A transect was placed in each stand, in which the diaineter on both dead and living trees with a minimum diameter of 50 mm was recorded. On seven to 13 dead trees, depending on the size of each stand, decomposition stage, primary and secondary cause of death, amount of fungi and the type of the dead wood was noted.

The purpose of the present study was to examine effects of driver, vehicle, and environment characteristics on Collision Warning System (CWS) design. One hypothesis was made that the capability of collision avoidance would not be same among a driver, vehicle, and environment group with different characteristics. Accident analysis and quantitative analysis was used to examine this hypothesis in terms of ?risk? and ?safety margin? respectively. Rear-end collision had a stronger focus in the present study.

The legal courts in Sweden have developed a case law wherein the application criteria for being eligible to acquire unemployment insurance have become strict and rigid. This is in particular true when it comes to professional athletes who cannot make a living on their athlete wage. It is the 9th to 11th section of the Swedish Law (1998:238) on Unemployment Insurance that set the determinants for who of the unemployed is to be considered as being of disposal to the labour market. The strict and extensive interpretation of the relevant sections has been based upon a literal reading of the relevant preparatory works to the law in question. A substantial amount of relevant cases as well as preparatory works have been examined to investigate whether there is a need for revising this case law.