The purpose of this research is to examine the implications of the provisions in the Swedish Code of Corporate Governance (the Code) concerning auditor attestation of the internal control report. We will focus on how the auditors? augmented responsibilities will affect the efficiency in the audit process.Our research indicates that the main benefit from reviewing the internal control report is achieving more reliable internal controls, which results in greater prevention of misstatements in the financial statements. This will affect the efficiency in the audit process since the auditor can place more reliance on internal controls when performing audit procedures. This implies that the benefits of preventing misstatements could outweigh the efforts and resources spent on reviewing the internal control report..

The E-department at GETRAG All Wheel Drive in Köping have problems with the efficiency on parts of their production equipment. The equipment with the most significant efficiency problems are four automated multifunctional production cells that produces housing for rear drive units. The major part of the problem is the large amount of small stops that causes the low efficiency.The department already worked with logging of interruptions and efficiency calculations before this project started. However this work was not done to the extent considered necessary for a systematic follow-up of the interruptions.The aim of this paper is to point out a more effective and systematic way to work with logging of interruptions and the follow-up. In addition the equipment were studied with a method for efficiency calculation that ? if used properly- is a more powerful and a visually better method than the one used by the company today.As the initial current state analysis of the equipment was made a lack of documented knowledge about the equipment was discovered.

Title: Audit teams ? what affects the efficiency?Authors: Petter Johansson and David RubinSupervisor: Andreas JanssonCourse: Dissertation Accounting, 4FE03E, 30 ECTS, Spring 2011.Key Words: Audit team, Efficiency, Team WorkBackground and problem: Theory and literature in the field of audit teams?efficiency are limited. The theory and literature that existed was not conducted inSwedish context. It was identified that no one had examined the factors thatinfluence the efficiency of the Swedish audit team's. Efficiency affects howresource-and cost-effective an auditing firm can be while the audit is performedwith quality and therefore it is of interest to be examined.Purpose: The purpose of this thesis is to explore and explain what may affectSwedish audit teams? efficiency during the work processMethod: The thesis has been based on existing theory and literature to explainwhat affects audit teams? effectiveness.

Poly- and perfluoroalkyl substances (PFASs) are a group of environmental contaminants that have gained increasing attention due to their potential to bioaccumulate, environmental persistence and potential toxicity. PFASs have been found in surface water, sediment, air, soil, sludge and ice caps globally, as well as in wildlife and humans. Furthermore, PFASs have also been detected in drinking water, leading to raised concerns for human health, since drinking water is one of the most significant sources of PFASs for the general population. Conventional water treatment techniques have shown to be ineffective removing PFASs, highlighting the importance for further research to develop efficient removal techniques. The aim of this study was to investigate the removal efficiency of PFASs in water using two treatment techniques; granular activated carbon (GAC), type Filtrasorb 400®, and anion exchange (AE), type Purolite A-600. Additionally, the effect of dissolved organic carbon (DOC) on removal efficiency was studied.

Swedish healthcare is in continuous need of cost savings and efficiency improvements in order to meet the increased demand for care. The theories of lean, developed from the industry, are applied more frequently on healthcare systems to increase effectiveness and reduce waiting times in patient processes. However, some processes seem to be more successful in their lean implementation than others. In this thesis, factors influencing flow efficiency in lean healthcare are examined. Through interviews with the top executive board at Capio St Göran's hospital, data is collected in order to analyze reasons for success.

The main focus of the essay is to investigate if bugging can be justified from two ethics perspectives, the teleological and the deontology. I?ve chosen to emanate from two specific values which I believe is especially relevant to the ethical problems of bugging, efficiency in fighting crime and the personal integrity. To be able to illustrate this conflict between different values did I do an analysis of an official report which had the task to explore if Sweden should introduce bugging as a new means of compulsion. The official report's statement was that the police should have modern instrument to fighting crimes efficient, including bugging.My examination of the report showed that they used several arguments derived from both the efficiency in fighting crime perspective and the personal integrity perspective.

This study aims at norming a new objective method to track and measure jaw movements in 3D (three dimensional) during chewing in the young adult population (n=41, age 22-30). Norm values of the range of movements and the duration were calculated. Intra and inter rater reliability was high. Masticatory efficiency among participants was evaluated with a two-colored wax, analyzed with picture analysis software. Regression analysis was used to calculate the relationship between movement and duration variables and masticatory efficiency.

The purpose of this thesis has been to determine experimentally how good a peltierelement is to convert waste heat from wood burning. Three different peltier elementswere used in a comparison study. The comparison was mainly done to know howmuch power could be obtained from each element. Even, a circuit with a step-upfunction has been created to give a higher output voltage than the peltier elementitself. The result of the experiments was a low output power, the highest valuereached 2.18W.

Efficient energy use in the housing sector is crucial for achieving a sustainable society. The expansion of this sector only represents a fraction of the existing houses, hence it?s within the existing houses the potential for energy savings lie. This potential has been analyzed in order to determine if it?s possible to cut the current energy demand in half.

As a result of globalization, multinational teams are being more frequently used in today´s businesses. This specific type of team can be described as heterogeneous when it comes to nationality and linguistics. The aim of this study was to explore the concept of multinational teams. This was made using culture as a main concept, and nationality, linguistics, and organizational culture in order to describe it. We intended to say something about how this type of team´s efficiency; when it comes to satisfaction and performance; was affected by national and linguistic heterogeneity within the team.

We have chosen to write our essay in collaboration with Varbergs kommun, where our starting point is to improve energy efficiency by management control. Their occupation separates from a pure profit driven corporation and therefore the management controls have to be adapted accordingly.  The reason why we have chosen to write an essay about the management control opportunities to improve the energy efficiency depends on two different reasons. The first reason is that we find it very interesting, how with support from the management control it is possible to improve different parts of the operation. And the second reason is that Varbergs kommun expressed a wish that they wanted to improve their energy efficiency process.The purpose of the essay is to describe and analyze the opportunities with support from the management control to help improving the process of energy efficiency in a municipal operation.

This thesis is performed in collaboration with Kraftpowercon AB in Surte, Sweden. Focus has been on to identify the powerlosses in one of Kraftpowercons halfbridge DC-DC converters. First theoretical calculations are made, the calculations is verified with measurements of six different operation modes. In a later stage, methods like soft switching and synchronous rectifying are proposed to increase the efficiency for the converter. To achieve softswitching for the halfbridge, the LLC resonant converter topologies are implemented and examined.

We have chosen to write our essay in collaboration with Varbergs kommun, where our starting point is to improve energy efficiency by management control. Their occupation separates from a pure profit driven corporation and therefore the management controls have to be adapted accordingly.  The reason why we have chosen to write an essay about the management control opportunities to improve the energy efficiency depends on two different reasons. The first reason is that we find it very interesting, how with support from the management control it is possible to improve different parts of the operation. And the second reason is that Varbergs kommun expressed a wish that they wanted to improve their energy efficiency process.The purpose of the essay is to describe and analyze the opportunities with support from the management control to help improving the process of energy efficiency in a municipal operation.

The relatively poor economy in European dairy farming might be improved from efficient feeding systems and dietary management. Increasing herd sizes and transition to loose housing systems in Sweden, increases the possibilities for other feeding systems than separate feeding that is the traditional feeding system in Sweden. Other possible feeding systems are partial mixed ration (PMR) and total mixed ration (TMR), where the TMR system sometimes is associated with overfeeding and thereby increased environmental impact and high feed cost. Diets providing nutrients above or below animal requirements are considered as unbalanced, which in turn are associated with reductions in health, fertility and milk production. On the other hand, a balanced feed ration improves feed efficiency, nitrogen utilization and profitability.

The current demanding business environment requires corporations to act fast in finding effective solutions to problems given the myriad of challenges they face (Dyllick & Hockerts, 2001). The challenges include the impact of climate change on business practices, natural resource consumption, chemical pollution, technological change etc. Moreover, the forces of globalization, heightened concerns about the deteriorating quality of the physical environment and increased stakeholder power are also increasingly having a real influence on business practices (Rainey, 2008). Since 1992, the World Business Council for Sustainable Development (WBCSD) has encouraged the adoption of the concept of ecological efficiency (eco-efficiency) to support business efforts aimed at addressing some of these challenges. The aim of eco-efficiency is to reduce the amount of energy and materials used in production processes to achieve economic and environmental benefits (WBCSD, 2000).