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..

The aim is to develop a new decision-making model for credit-loans. The model will be specific for credit applicants of the OKQ8 bank, becauseit is based on data of earlier applicants of credit from the client (the bank). The final model is, in effect, functional enough to use informationabout a new applicant as input, and predict the outcome to either the good risk group or the bad risk group based on the applicant?s properties.The prediction may then lay the foundation for the decision to grant or deny credit loan.Because of the skewed distribution in the response variable, different sampling techniques are evaluated. These include oversampling with SMOTE, random undersampling and pure oversampling in the form of scalar weighting of the minority class.

The report examines the factors which may be a contributing cause to the problems that are present when ferritic stainless steel are eddy current tested in a warm condition. The work is carried out at Fagersta Stainless AB in Fagersta which manufactures stainless steel wire. In the rolling mill there is an eddy current equipment for detection of surface defects on the wire. The ferritic stainless steels cause a noise when testing and this noise complicates the detection of defects.Because of this, a study was made of how the noise related to factors such as steel grade, temperature, size and velocity. By observing the signal and with the possibilities to change the equipment settings the capability to let a signal filter reduce the noise level were evaluated.

Aim: The purpose of this study is to, referring to Shulman?s pedagogical content knowledge theory (PCK), examine how selected Physical Education teachers, educated in GIH and with a maximum of two years' work in upper secondary school, pursue their education in training theory. Moreover, another purpose is to examine how their education at GIH has prepared them for teaching in this subsection. Questions to be answered:? What are teachers' attitudes to training methods as part of physical education and health in upper secondary school?? In what way, referring to PCK-theory, are teachers working with training theory??In what way do the teachers think that their education at GIH has contributed to their teaching in training theory, referring to the pedagogical content knowledge theory?Method: The study has a qualitative approach and study design consisting of five semi-structured interviews with teachers working with Physical Education in upper secondary school. The selection was made considering that all teachers have been educated at GIH and had a maximum of two years working experience.

This master thesis examines sport habits among young people and a view of their future in sports. Research has shown that the majority of youth leave sport clubs during adolescence. The thesis questions were: How physically active are young people? Which sports do they practice? Regarding their future in sports, what kind of aspirations do the young people have? Are there any barriers that could complicate their involvement in these activities? These questions were examined by analyzing if there were any differences between boys and girls, youth in different grades and youth with Swedish or foreign backgrounds. Pierre Bourdieu´s theoretical framework about sports and economic capital has been used as a research framework.

The contribution of biofuels to the total consumption of energy in Sweden must increase to 49 % in order to meet the goals for the year 2020 set by the European Union. In order to do so, improved information systems are needed to support the business processes within delivery scheduling between customers and suppliers.Enterprise Architecture (EA) is a concept to enable the alignment of Business processes and Information Systems. EA is the framework for the architectures of business, information and applications. With a comprehensive view of the architectures, an Information System aligned with the Business processes can be enabled. The first step in the development of an Information System is documenting the business processes.The goal of this study is to clarify a generic sequence of activities performed within the delivery scheduling process and the information needed to perform the activities.Data for the study was collected through qualitative interviews, first through a meeting with the respondent and after that a following telephone interview with in total 5 suppliers and 6 customers of biofuels.

This thesis describes a conceptual design of a support frame for a synchronousgenerator used in a vertical axis wind power plant. In this system the generator isplaced on ground level. The thesis also considers the design of housing for thesupport frame and generator. The concept presented in this report is based on anearlier design. Besides geometric design, simplified simulations has been run in orderto optimize some of the parts included in the construction considering naturalfrequencies and structural strength.The result is presented as CAD-models andan assembly drawing..

In today?s technological society, there are increasingly less physical demands on the locomotor system. However, despite that notion strength and function in the hand?s complex biomechanical system are in fact both needed to cope with daily life. The grip function is a main function in the hand and is used in many examples of scientific research, for instance when assessing physical health and predicting the probabilities of premature mortality.

Introduction: The health for individuals with intellectual disabilities is asubject that is prioritized by the Swedish Institute for Public Health. Socialsupport has been proven to be important for health and quality of life. Despitethis fact there is no research available regarding the influence social support hason health and quality of life for people with intellectual disabilities in Sweden.Aim: To describe social support and the consequence of social support forhealth and quality of life for individuals with intellectual disabilities. Method:A litterature review of research in a defined area with a descriptive design.Systematic searches for articles were done in several databases and ultimately16 articles were chosen. Themes and categories were created with respect to theaim of this study during the analysis of the articles.

Soil properties affect the chemical composition of soil water. When studying transport of chemical substances through a basin, it is therefore important to know from which soil layer the main part of the runoff is generated. The aim of this study is to develop an HBV/PULSE model with merged soil moisture and response routines, which generates good approximations of groundwater levels. It should be possible to extend the model to simulate transport of substances and take into account which soil layer the groundwater level is currently in. The hydrological version of HBV/PULSE is used since there is no need to account for pH or alcalinity at this stage.

Sweden is a country with few native tree species. According to Govt. 2007/08: 108, exotic tree species may be seen as an opportunity to increase the growth of tree volume in Sweden. Potential areas where explored In this work for cultivation with Pinus contorta var. latifolia Engelm., Larix sukaczewii Dylis, Abies lasiocarpa (Hook.) Nutt., Populus × wettsteinii Hämet-Ahti (tremula x tremuloides) and Picea mariana (Mill.) Britton et.al.

Background: Myocardial infarction is the most common individual disease among people in the west world. In Sweden there are over 50 000 women and men who get myocardial infarction every year and about 40 % of them dies. Exercise training is one part of cardiac rehabilitation and since 1980 Sweden use the guidelines from that time. Aim: The aim was to review exercise-training modalities in cardiac rehabilitation after myocardial infarction and the physiologic- and psychological effects. Method: Facts were obtained by searching through the database PubMed for articles published from 1994 and ten years forward.

In advertising, the target has traditionally been aimed towards the product?s advantages.Today the trend is that the advertisers want to create a restless and unsatisfied consumer. Theconsumer on her part is not trying to achieve a goal with her consumption, but experiences theconsumption itself as a goal. Because of this the consumer demands a fast and variedselection.In order to sell their products the companies must create a non-existent need amongst theconsumers. Therefore it is very common in advertising today to use emotions instead ofinformation to attract the customers.

This case study examined what impact the neurological disorder Asperger?s syndrome has on the line of reasoning about religion and spirituality. Also, the question of whether the four informants showed any tendency to use the cognitive tools calledtheory of mind (ToM), existential theory of mind (EToM) and hypersensitive agency detection device (HADD) or not was put forth. From the interviews five themes were extracted: a stereoscopical view upon the world, thoughts on physical causality, prayer used as one-way communication, spiritual agency and intentionality, as well as existential and social questions. These themes were subsequently matched with theories on ToM, EToM and HADD.

A report has been made at a company in Borås at a company called ACG Nyström. Thecompany is today international and is marketing advanced equipment, systems and furthereducation to the manufacturing industry. A part of ACG Nyström?s production is a machinethey call Unimat. ACG Nyström doesn?t just stand for the actual production of the machine,but also for assembling and installation of the machine at the final customer.