1 januari, 2004 infördes den nya revisionsstandarden (RS) som är en översättning av ISA, med hänsyn tagen till svensk lagstiftning. RS innebär flertalet nyheter vid genomförandet av revision. Bland annat har revisorns roll förändrats genom att revisorn numera skall granska och uttala sig om fler förhållanden än tidigare.Syftet med denna uppsats är att redogöra för revisorers och företagares syn på införandet av revisionsstandarden. Detta görs i form av en fallstudie med koncentration på tre utvalda RS (RS 402, 501, 570). Öhrlings Price Water House Coopers är representant för revisionsperspektivet och Vattenfall samt E.ON är representanter för företagsperspektivet.

The purpose of this degree-project was to investigate the possibilities for primary air preheating into the two smallest waste incineration boilers of Halmstad Energy and Environment. The investigation is a pre-study which has the primary goal to evaluate technical and financial offers from companies that manufacture primary air preheater, and investigate if it is technically and financially profitable to do a purchase on primary air preheaters in the future.In the pre-study it is proposed that it is most efficient to have individual primary air preheater, one for each incineration boiler and the primary air are also proposed to be preheated by hot water in the pre-study. Further in the pre-study it is proposed that the heat-exchanger should have plain tubes instead of finned tubes, to avoid getting dirty fast. The space in the boiler-room is limited, and therefore the major problem was to fit in the primary air preheaters into the boiler-room. By comparing the different offers from the companies, the result in the pre-study shows that the offer from the company C.A.

Chlorinated solvents are common contaminants in soil and water. Under anaerobic conditions microbes are capable of transforming chlorinated solvents into ethylene which would result in a remediation of the contaminated area. In order to use natural attenuation as a remediation method evidence of continuous degradation is required. Furthermore, the degradation must occur at a sufficient rate and continuous monitoring of the site is needed until the demanded levels are achieved. A field study was performed on the basis of data from a dry-cleaning facility contaminated mainly by perchloroethylene.

Sheep breeding contributes not only with wool, hides, meat and milk but also with openlandscapes. The sheep?s wool is a good raw material thanks to a lot of different qualities as itis water rejecting and easy to form. The wool production today is concentrated to specificplaces in the world which leads to environmental problems and a distorted market. InJämtland, a province in Sweden, there is right now a staking going on for local production andrefining of wool in a project called Ullforum.

This study investigates how nutrients from source-separated human urine from Gothenburg properties can be used as fertiliser in agriculture or for parks or sports fields. The initiator is the Department of Sustainable Water and Waste Management at the City of Gothenburg. Today urine-diverting systems are installed in two apartment buildings and two public-use buildings. Urine recycling is expected to lead to less exploitation of natural resources and less eutrophicating discharges into water recipients. In the study the urine?s market potential is investigated, for which practical handling issues, business aspects and acceptance of customers, employees and visitors have proved to be important.

The purpose of this degree-project was to investigate the possibilities for primary air preheating into the two smallest waste incineration boilers of Halmstad Energy and Environment. The investigation is a pre-study which has the primary goal to evaluate technical and financial offers from companies that manufacture primary air preheater, and investigate if it is technically and financially profitable to do a purchase on primary air preheaters in the future.In the pre-study it is proposed that it is most efficient to have individual primary air preheater, one for each incineration boiler and the primary air are also proposed to be preheated by hot water in the pre-study. Further in the pre-study it is proposed that the heat-exchanger should have plain tubes instead of finned tubes, to avoid getting dirty fast. The space in the boiler-room is limited, and therefore the major problem was to fit in the primary air preheaters into the boiler-room. By comparing the different offers from the companies, the result in the pre-study shows that the offer from the company C.A.

The river Selångersån runs through thenorthern Swedish city of Sundsvall, splittingthe city in two as it winds through thevalley between Södra- and Norra Stadsbergetand out into the Baltic Sea.The river is a national interest of nature conservationbut at the same time in the middleof an urban development string for the city,creating a complex situation of developmentcontra conservation of natural environment.This project attempts to create a strategy oflandscape urbanism for the area surroundingSelånger Bay, four kilometers upstreamalong Selångersån. A sensitive wetland, todayrather forgotten but with great potentialfor introducing wild nature as an active partof the city. Or rather, initiating a processwhere the built environment can infiltrateand enrich the natural environment gradually.A city park in this location to initiate thisprocess could be a joint project of the city?sresidents with the scope to become a projectin constant development.The idea of the project is to offer a large ecologicalpark and meeting place near the citycenter. This will be achieved by clarifyingthe activities and values that already existin the park, such as the largest living deltai the region, football fields and a medievalchurch ruin, and by creating new paths.

Tile covered bathrooms require a wellexecuted waterproofing in order toprotect the underlying construction frommoisture. Länsforsakringar Uppsala paysannually out millions in insurance fordamages related to poor waterproofedbathrooms. In recent years, SP (SwedishNational Testing and Research Institute)investigated and researchedwaterproofing products, resulting ingreater shortcomings of product defectsthan expected.This report raises the problemsconcerning waterproofing and discusseswhy they occur. By studying productinstructions and insurance cases anddamage reports provided byLänsforsakringar, the most commonproblems concerning bathroomwaterproofing where concluded. Animportant part of the report was tofind out the actual cause to whywaterproofing damages occur.The results of the survey indicate thata common cause of water damage usuallyis related to poor productinstallations.

The first part of this essay is about a single-family house that we have planned and projected. Thesecond part is a deeper study in ways to further insulate windows when they are not in use.In the first part the building?s design and its most important construction elements are described.The planning of all major installations (heating, domestic water, ventilation, sanitation, electricity)are reported so that one can in principle start construction of the house. In addition there arecalculations done on the building?s energy management.The result is a two stored house angled toward the south.

The purpose of this degree-project was to investigate the possibilities for primary air preheating into the two smallest waste incineration boilers of Halmstad Energy and Environment. The investigation is a pre-study which has the primary goal to evaluate technical and financial offers from companies that manufacture primary air preheater, and investigate if it is technically and financially profitable to do a purchase on primary air preheaters in the future.In the pre-study it is proposed that it is most efficient to have individual primary air preheater, one for each incineration boiler and the primary air are also proposed to be preheated by hot water in the pre-study. Further in the pre-study it is proposed that the heat-exchanger should have plain tubes instead of finned tubes, to avoid getting dirty fast. The space in the boiler-room is limited, and therefore the major problem was to fit in the primary air preheaters into the boiler-room. By comparing the different offers from the companies, the result in the pre-study shows that the offer from the company C.A.

Biogas is increasingly used for fuel in for example vehicles and it´s produced in a biogas processconsisting of the steps of pretreatment, digestion and gas cleaning. The pretreatment is a method usedto increase the gas production and / or destroy pathogens. The digestion is the stage when anaerobicmicroorganisms convert bio-mass of a substrate to a raw gas containing about 65% of methane. Thegas cleaning is used to increase the methane content to about 97% so the gas can be used for motors invehicles. The biogas part of the Ekeby sewage plant in Eskilstuna is using multiple substrates.

Beef cattle wintering outdoors should be provided a shelter, e.g. a type of barn or corresponding. This type of production requires appropriate soil types and secured animal welfare. For example, a clean and dry resting place needs to be provided to the animals. To receive an exemption for buildings the farmer has to have something equivalent that provides an adequate shelter.

Urban trees contribute significantly to our society. By providing ecosystem services and a habitat that other urban species and ecosystems depend on, both biodiversity and the people in the city benefit. Some characteristics that the trees possess include functioning as biological filters for the atmosphere and water, as well as positively impacting people's mental health. However, urban trees are challenged by stressors such as pollution and a drier environment, making them particularly sensitive to climate change. The goal of this study was to estimate the expected magnitude of climate change in Gothenburg and compare it with the current urban species' natural climate boundaries to understand the extent of the climate threat and which species appear to be most at risk.

Denna studie handlar om den fartförlust och därmed den ökade energiförbrukningen som drabbar fartyg på grunt vatten. Syftet var att ta reda på hur mycket kortare en grund passage behöver vara för att den ska vara ett bättre alternativ än en lång och djup rutt med hänsyn till bränsleförbrukning och tidsåtgång. Resultatet av detta blev att det inte går att dra några generella slutsatser som gäller för alla fartygstyper men att det går att se tydliga tendenser. Studien hade även som målsättning att skapa ett underlag som skulle kunna användas av nautiker vid planering av resor, detta presenterades i form av en sammanställning av de resultat som erhållits vid beräkning av fartförlust i öppet vatten. Någon sammanställning gjordes inte för begränsat vatten eftersom exempelfartygen där fick likadana resultat vilket skulle ha gjort en sådan överflödig.

The new information society has revolutionised almost the entire world. But the new technique does not only bring good. That which was before only available on paper may today only be available on a computer system. This makes it possible to send data electronically. In the wrong hands that information can become a threat against the security of an individual, a company or even a nation.