This is a bachelor essay in business and administration with concentration in accounting. The purpose of the essay is to describe and analyse how an auditor, who has had a close cooperation with a small owner-led company in several years, can obstruct the specific familiarity-threat and if it appears, secure that it does not affect the independence of the auditor.The conclusion of this essay contains two models which intend to describe how an auditor, as a suggestion, can obstruct the specific friendship-threat and if it appears secure the independence of the auditor..

Today?s housing system for laying hens has limitations for the hens natural behavior. Despite the current law of prevention of cruelty to animals, this might implicate health problems for the hens. This degree project is aiming to improve the situation for laying hens in cage-systems. The aim with our project is to bring forward a draft of a cage that improves the welfare of laying hens.

Due to global climate change and the rising levels of greenhouse gases (GHG) in the atmosphere, the interest for seeking solutions for mitigation has increased. While much attention has been directed towards technical solutions such as carbon capture and storage (CCS), biogenic carbon sinks has also garnered significant attention. Previous studies have shown that coastal ecosystems such as seagrass meadows and mangroves have a much greater capacity for storing carbon (C) compared to terrestrial ecosystems. That raises the question if other coastal ecosystems, such as coastal wetland forests, that previously haven?t been considered as blue carbon habitats also contribute to coastal carbon sink capacity.

Cryptosporidium parvum is a protozoan parasite causing diarrhoea in many different animal species including cattle and man. It is an important enteric pathogen in neonatal calves and it is the second most common pathogen found in diarrhoeic calves in Sweden. Subclinically infected adult cattle have, in international studies, been shown to shed a low number of oocysts in faeces and this has been recognised as a potential source of infection for new-born calves. The detection methods used for diagnostic purposes are based on microscopic investigation of faecal smears. These methods have a fairly low sensitivity and samples from subclinically infected cattle have to be concentrated before analysis.

Abstract Background: The World Health Organization has expressed a great concern about the increasing prevalence of childhood obesity. Region Västra Götaland (VGR) has developed a web based program to support school nurses in their work to promote health among children with obesity. Previous research on childhood obesity emphasizes the importance of support from nurses and how their work is organized. Aim: The aim of the study is, firstly, to explore school nurses experiences with health promotion work among obese children. Secondly, to investigate whether school nurses use the salutogenic theory of health.

A patient simulator for testing anaesthesia machines has been developed at Maquet Critical Care AB, to reduce costly and time-consuming experiments on animals. The device simulates human lungs regarding lung dynamics and volume, uptake of anaesthetic agents and the production of carbon dioxide, heat and moisture. Further demands on the simulator are durability and size; the device shall be compact enough to be moveable.The resulting simulator fulfils the requirements and enables better repeatability and ability to test extreme cases than experiments on animals do.Uptake of the anaesthetic agent is achieved in a active carbon filter and controlled by regulating the flow. The flow is created by a regenerative blower and controlled using a proportional valve. The uptake can be set by the user or by a simple uptake model modified to recursively handle changes in the concentration of anaesthetic agent.Carbon dioxide is fed into the system from a tank by a mass flow regulator.

Today's society is facing major challenges. In order to reduce the climate impact fossil fuels should be replaced with fuels that do not contribute to the greenhouse effect. The growing population generates organic waste originating from industry and households so called organic fraction of municipal solid waste (OFMSW). Through anaerobic digestion, waste can be utilized to produce energy-rich methane gas. In this way, waste can be a resource instead of a burden on society.

In Sweden more than 400 000 private households have not yet sufficient wastewater purification. These effluent is considered as an increasing problem and many onsite purification methods have been studied. In this investigation, the method of reactive bed filters have been tested by column and batch experiments. Five different kinds of filter materials with reactive surfaces have been studied concerning their capacity to absorb ammonium and phosphorus from wastewater. The materials that were examined are Filtra N, wollastonite Filtra P, blast furnace slag and Polonite®.

SAMMANFATTNING BakgrundAtt arbeta skift har visat sig vara en stressfaktor som påverkar både sömn och hälsa negativt och inom sjukvården kan även patientsäkerheten äventyras om personalen är utmattad på grund av sömnbrist.SyfteSyfte med denna litteraturstudie var att beskriva vilka faktorer som påverkar sömnen och kan medföra sömnstörningar, samt vilka preventiva åtgärder som kan leda till förbättrad sömn hos skiftarbetande vårdspersonal.MetodResultatet bygger på tio vetenskapliga artiklar publicerade under åren 2007-2013. Dessa söktes genom databaserna Cinahl, PsykINFO och PubMed.Resultat I analysen av artiklarna framkom att skiftarbete som inkräktar på normala sömntider har en uppenbart skadlig effekt på sömnen med svårigheter att somna och sömnighet under både arbetstid och ledighet. Utmärkande var att stigande ålder och låg stresströskel (hardiness) ökade risken för sömnstörningar. Att ges möjlighet till tupplur under nattpass var en viktig åtgärd för att förebygga trötthet och främja hälsan hos skiftarbetande vårdpersonal.SlutsatsEftersom skiftarbete i sig har en uppenbart skadlig effekt på sömnen så är det av största vikt att ge vårdpersonalen bästa möjliga förutsättningar för att bibehålla sin hälsa på sikt. Förutom att planera för bra skiftscheman med schemalagd rast samt möjlighet att sova på nattpassen, bör man ta hänsyn till vårdpersonalens ålder och stresstålighet (hardiness)..

Malignt melanom är en av de tio vanligaste cancerformerna. Insjuknandet har ökat på grund av ändrade sol- och resvanor. Utvecklingen beror främst på UV-strålningen från solen samt ökad användning av solarier. Idag är det främst de yngre kvinnorna som insjuknar. Det gäller att diagnostisera malignt melanom i ett tidigt stadie, då det ger en bättre förutsättning för överlevnaden.

Titel: Ingen aning utan spaning ? Skolsköterskors självmordspreventiva arbeteFörfattare: Eberhard, Charlotte; Lundgren, SannaInstitution: Institutionen för vård och natur, Högskolan i SkövdeProgram: Examensarbete i omvårdnad, 15 HpHandledare: Källerwald, SusanneExaminator: Westin, LarsSidor: 22Månad och År: juni, 2013Nyckelord: Skolsköterska, självmordsprevention, elevhälsa_________________________________________________________________________Bakgrund: I rapporter som Nationellt centrum för Suicidforskning och Prevention av psykisk ohälsa (NASP) tagit fram, framgår att självmord är ett stort samhällsproblem bland barn och ungdomar. Unga individer spenderar en stor del av sin tid i skolan och förutom själva undervisningen utgör skolan en social plattform. Självmord är för såväl män som kvinnor den vanligaste dödsorsaken i åldersgruppen 15-24 år. Självmordsnära människor långt in i skeendet är ambivalenta till om de egentligen vill dö.

The main purpose of this essay is to investigate if Latvia´s pattern of trade has become more similar to the mature market economies, after Latvia´s independence 1991.Today, the intra-industry trade (IIT) dominates the trade of mature market economies. One of the pioneers of intra-industrial trade is Paul Krugman, who was the first to emphasize the importance "of scale and consumers' desire for variety" in explaining the basis for modern commerce. Customers get more variety and usually cheaper goods when the market gets bigger. I mainly use the modern trade theories to explain the trade pattern in Latvia. To measure how Latvia has developed its intra-industry trade, and thereby is approaching the mature market economies´ trade pattern, I use the Grubel-Lloyd index (GL-index).

Noise in schools can have negative effect on the teaching environment and speech perception. The national Child Environmental Health Surveys (BMHE) conducted in 2003 and 2011 studied how 12-year olds experience their sound environment in school. Results showed that the number of pupils that experience annoyance from noise increased from 2003 to 2011.Aim: The aim of this study was to study how 12-year olds perceive their sound environment in school.Methodology and material: A quantitative questionnaire survey was conducted in the sixth grade at two schools. The questionnaire used included questions from BMHE and self-produced questions. Sixtynine students answered the questionnaire.Results: Over 50 % of the respondents experience annoyance from noise in school several times a week.

Background: Theoretical, it?s been questioned why dividends exists in companies based upon the fact that there is a separation between ownership and control. According to the agency theoretical perception, dividends is used as a manner to unify the interest of this separation, which in turn lower the agency cost, and increase the efficiency of companies.Purpose: The aim of this master thesis is to scrutinize and analyse the association between Swedish firms? owner structure and owner types and their inclination to dividend.Method: We attack the problem with a hypothetical-deductive research method by using the existence of a universal theory, the agency theory. From our theoretical framework we propose a set of hypotheses.

The number of people who gets obesity increase wiht 1/2-1 % every year. Despite this number it is shown that obesity is a chronic and neglected decease. The purposes of this literature study were to describe how obesity effects adult and the risk of complications and the factors the nurse needs to know which effects patiens with obesity. The results shows the connection between obesity and complications and also what methods the nurse can use in the preventive work..