The problem area was identified due to the fact that research within internal audit is fragmented and insufficient, simultaneously to internal audit becoming more common in the public debate. Crises and scandals in companies such as Enron in the US and Skandia in Sweden have resulted in new regulations regarding how companies should be governed. These regulations have been established in Sarbanes Oxley Act (SOX) in the US, and in Sweden the Swedish code for corporate governance will be implemented in 2005. The regulations imply that companies must provide sound internal control and to accomplish that, companies should have an auditing and consulting internal audit function. The Swedish code for corporate governance denotes that companies can decide to comply or explain why the code is not complied.

Humanity stands before a huge challenge to lower its emissions of carbon dioxide and its use of energy at the same time as the global population is rising and the developing countries are being industrialized. A lot of newly built buildings are due to this challenge, designed to be more energy efficient but also use renewable energy resources instead of pollutant fossil fuels .Solar energy is one of the purest forms of energy that exists in abundant amounts, which is why it is most likely that it could come to play a major part in the future energy market. The main purpose of this report is to investigate the possibility to implement a sustainable energy system with solar thermal heat and  heat storage as main sources of energy in the neighborhood ?kvarteret Lagern?, which is the area where the old football stadium ?Rasunda Stadion? was located. New developments within different heat storage techniques have opened up new approaches to enable buildings an all year round heat supply from solar energy. This report will focus on heat storage in boreholes. At the present here is only a preliminary plan of how the neighborhood is supposed to be designed.

The economic development and competitiveness in Europe is heavily dependent on an efficient transport system. Movement of goods and people is essential for a competitive industry and successful trade. As a result of an intensified transport business, consumption of fossil fuels has increased dramatically. As a consequence, there are increased emissions of dangerous greenhouse gases. Transports are often mentioned as an area with high impact on the environment.

Today most ice rinks in Sweden use secondary refrigeration systems with a solution of calcium chloride and water as secondary refrigerant. Due to the large amount of energy such a system uses more efficient systems would be desired.An earlier study concluded in the possibilities of using carbon dioxide as secondary refrigerant with copper tubes as the loops in the ice rink. Since then 3 ice rink refrigeration systems has been built with carbon dioxide in copper tubes. Excluding the ones being direct involved in those projects there is still very little knowledge about how these system works. This study has been made primarily with the aim of adding to the knowledge concerning availability and cost and secondary to look at possibilities for improvement.A comparison between systems with carbon dioxide, calcium chloride respective ammonium solved in water has been made by using Decision Matrix.

When establishing a groundwater protection area it is of great interest to be able to estimate the transit time of the groundwater from different places of the aquifer to the withdrawal well. These estimates can be uncertain due to heterogeneities in the aquifer. As a part of the work to develop methods for a more certain delineation of protection areas, a tracer test was performed in an esker located 25 kilometres NW of the town Uppsala.The purpose of this master thesis was to perform, describe and evaluate the tracer test. Travel times from the tracer test should then enable comparison against stochastic simulated travel times of the groundwater in the area.Three dyes (rhodamine WT, uranine and naphtionate) and a salt (NaBr) were used in the tracer test. The tracers were injected in four different wells located 25 meters from a pumping well.

In coastal wetlands carbon/organic matter can be stored for long periods of time thanks to, among other things, the presence of water which slows down the decomposition. Because of this, restauration and management of such habitats have the potential to decrease the emission of greenhouse gasses and help mitigate climate. Internationally these environments are called ?blue carbon? ecosystems. In Sweden, alder (Alnus glutinosa and Alnus incanata) covered wetlands along the coast is a nature type that potentially could function as a ?blue carbon? habitat.

Many tropical rain forests has been lost or degraded as a result of human activities and environmental factors. Since the level of biodiversity is high in the tropics, maintaining these areas is of great importance. Forests like these are often assumed to benefit from forest restoration and rehabilitation. The INIKEA project area in Eastern Sabah, Malaysian Borneo, aims to improve biodiversity and/or species richness in the degraded forest through enrichment planting with indigenous species. The objective of this thesis was to evaluate how different treatments (liberation, gap-cluster planting and line planting) affect the biodiversity of natural regeneration in different forest types in the Rain forest Restoration Experiment, located in the INIKEA project area.

Various Fusarium species causes some of the most common cereal diseases worldwide. Besides the yield losses that can be a result of these diseases, strains from several Fusarium species can produce mycotoxins, some very toxic. The aim of this study was to investigate which Fusarium species and how many that occurred in winter wheat grains from Mälardalen and Kalmar län, if there was any difference in the distribution of Fusarium fungi between the regions and the potential within species to produce mycotoxins belonging to the group trichothecenes. Winter wheat grains collected in 2009 from ten fields (unsprayed plots) in the two regions were analysed for Fusarium species. PCR was used to amplify the TEF region where after the samples were sequenced.

Syftet med vår uppsats är att identifiera funktioner som är viktiga i ett hållbart grönområde och att med hjälp av dessa ta fram en bedömningsmall för hållbara grönområden. Som en andra del i uppsatsens syfte har vi tillämpat vår framtagna mall praktiskt på ett par grönområden i Malmö för att se hur dessa ser ut i förhållande till mallen. Genom en direktobservation har vi bedömt parkerna i förhållande till bedömningsmallen. Resultatet visar att parkerna är socialt hållbara men att de ekologiska och de stadsmiljömässiga aspekterna kunde förbättras..

Nature conservation has for a long time been founded on the assumption that high ecological values depend on low human impact. In Sweden this has led to forests with these characteristics being strictly protected from human influences. However, it is also known that historical land-use can enhance ecological values in forests. Mountainous forests in Sweden, which have not been affected by modern forestry, have for a long time been considered as untouched by people. However, forest history research has in recent years shown that even these areas have been used by people for a long period of time.

This study was conducted on a property with a thinning machine team. The purpose was to investigate in which machine, the harvester or the forwarder, that caused most damage to the trees in six different stands. Different factors, related to the damage frequency in the stands, were checked out. For example: basal area per hectare, thinning strength, tree diameter and the rate of production. The harvester drivers were also interviewed about how, when and why stem damages occur and how to minimize them. The study stated that 4.3 percent of the trees were damaged. Out of these 88 percent was caused by the harvester and the rest, 12 percent, by the forwarder..

Marketing has been developed and revalued the last years. The consumer today is moreeducated and is therefore able to have higher demands. These requirements together with theincreased competition is forcing brands to find creative ways to reach their target market.Fashion has throughout history contributed to, and been influenced by, changes in society.Through all times, people have used fashion and clothing as a way to demonstrate their socialidentity and to be accepted. Companies in the fashion industry can be successful if theydevelop brands that attract consumers. To achieve this, companies must find newcommunication tools to reach out to the consumer, among these tools, we find the fashioneditorials.Our aim is to investigate whether product placement occurs in Swedish fashion editorials.Through our thesis we want to explore how consumers perceive the editorials and alsowhether if they are used as a marketing channel.The method is qualitative and the study is based on semi structured interviews and a focusgroup interview.

Detecting small signals with a comparator demands that the total voltage offset is lower than the actual signal. The total offset includes the voltage offset in the comparator and the voltage offset that is created by the offset currents that flows thru the load at the comparators input. The goal with this comparator that has been developed has been that it will have a total voltage offset at maximum 500 uV. The comparator does not need to be extremely fast or does not need to operate in a big frequency area. To have all the flexibility that is needed a full custom technique is used.

The last decades have shown increased nitrogen leeching from soil to water recipients. This is inSweden mainly due to over-manuring of agriculture land, effectivization of drainage systems and thedeclining extent of wetlands. The accumulated amount of nitrogen in water doesn?t only make itunsuitable for use by humans and cattle, but also decreases the biological diversity as well as negativelyaffect tourism and fish industry. In the most severe cases shallow maritime grounds can be completelydepleted of oxygen due to decomposition of the increased amount algae and plankton growth.This study have the aim to describe and quantify the nitrogen leeching from the Genevad drainagebasin, located in southern Halland, Sweden.

Examensuppsatsen syftar på att utreda hur folk uppfattar en bostadsmiljö av en viss karaktär utifrån de konstvetenskapliga områdena arkitektur och bebyggelsemönster. En undersökning genomförs där allmänheten värderar tio områden från tre olika städer. Resultatet presenteras bland annat med hjälp av polära diagram, i diagrammet bildas en värderos, vars bild illustrerar den upplevda känslan av området..