The purpose of our essay is to examine if variation exists in the way that auditors try their independence, this so called analysis-model. We will suggest some factors that influence the way auditors practise the analysis-model. The institutional theory predicts no differencies since the normative pressure could be expected to be severe. But we found that among other things people?s qualifications, personalities and audit firm?s size and age influence the way auditors try their independence.

The connection between accounting and taxation goes back to the 1920s laws of the named areas. A proposal has now been brought forward, the so-called SamRoB-investigation, which means that the connection between accounting and taxations should be decoupled.The authors? aim with the study is to investigate what a possible decoupling between accounting and taxation, i.e. the formal connection and the untaxed revenues, implicates for the auditor´s work.A research has been done by interviewing two authorized auditors and one authorized consultant of accounting to get a view in how the auditor?s works could be affected.

This report is based on a thesis that was carried out during spring 2012. The report covers the development of a preliminary study to Performance Sk8. The purpose of the study is to facilitate and contribute inspiration to Performance Sk8 to run an automation project to bring home their production to Sweden from China. The reason is to gain a greater ability to control quality, produce smaller batches and reduce the cycle time to reduce costs.The goal is that the preliminary study shall meet the requirements and wishes Performance Sk8 and other partners defined. The pre study will contain different cost proposals for the automation of selected process and serve as a basis for procurement of the equipment.The pre study has resulted in some proposed solutions to the various steps required to automate Performance Sk8 ?s production.

Radio Frequency Identification, RFID, is a convenient way to enable contactless identification which does not require any physical nor optical contact. As with any radio-based communication the signal can be intercepted, thus making the technology vulnerable to several kinds of attacks. Interception of communication is not the only threat. Since RFID tags might contain personal information or information that will grant the owner access to secure areas, skimming and spoofing attacks are also major threats against this technology. In this thesis report,  the perspective of an adversary is portrayed in an RFID-enabled environment by presenting where RFID is used and how it could be abused.

This degree project was conducted in collaboration with Gremo AB located in Ätran.The aim of the project was to develop a solution to secure quality and to help assemblingthe locknut holding the vertical hinge on the harvesters and foresters from Gremo.At this time the nut is assembled manually by the aid of an overhead crane. The nut istightened differently from time to time, and there was no specified torque to which it istightened. Another present problem was the locking washer which sometimes getsdamaged during assembly, when this happens the procedure has to be started over fromthe beginning. The current assembly procedure is very time consuming and lengthy forthe employees.Our task was to design a machine that could tighten the nut to a specified torque with amargin of error of ± 3%. The assembly procedure will be held simple and the timerequired at a minimum.The project started by developing several principle solutions, the one solution that bestmatched our specifications were developed to a primary solution.Today we have started manufacturing and assembling our prototype.

The work has been carried out in cooperation with the company Zenit Design in Malmö. The project's goal was to restore, improve and produce an ozone generator. During the project, the authors sought relevant literature in databases, been in contact with US suppliers of fuel cell membranes, Asian suppliers for the processing of Teflon and Titanium parts in mechanical engineering and Swedish suppliers of various standard components. The authors had access to a temporary lab at Zenit and electron microscope at Halmstad University where material tests were performed. The authors have also had access to measurement equipment to measure amounts of ozone.During the work, the authors have mapped how an existing ozone generator works and then have their own development.

The swedish law of contract is fundamental within several civil law areas, among others labour law. The labour law contains more explicit legislation specificly adapted to the relation between employers and employees. Sometimes the labour law needs to rely on more general regulations, such as the law of contract. When the situation contains a specific contract relation dilemma it is logical to use the law of contract, when for example the law of employee protection does not reach an acceptabel solution.Transfer of undertaking is a situation were the employee protection is disregarded. The Euro directive 2001/23/EG prescribes, by its implemented rules in the law of employee protection, that rights and duties, such as employement agreements, passes on to the earner of the business.

Detta examensarbete syftar till att utreda vilka skillnader som råder mellan livslängdsprovning för transmissioner i rigg respektive fält för hjullastare på Volvo Construction Equipment (Volvo CE). Hjullastare benämns maskin i den följande texten. Uppgiften har delats upp i tre delar; ? Kartläggning av riggens uppbyggnad samt vilka tester som utförs i rigg respektive maskin i dagsläget. ? Analysera vilka effekter dagens skillnader i testning har på de transmissioner som provas i rigg respektive maskin.

Radio Frequency Identification, RFID, is a convenient way to enable contactless identification which does not require any physical nor optical contact. As with any radio-based communication the signal can be intercepted, thus making the technology vulnerable to several kinds of attacks. Interception of communication is not the only threat. Since RFID tags might contain personal information or information that will grant the owner access to secure areas, skimming and spoofing attacks are also major threats against this technology. In this thesis report,  the perspective of an adversary is portrayed in an RFID-enabled environment by presenting where RFID is used and how it could be abused.

Restoration projects are planned and carried out in order to reduce the impact due to anthropogenic influence and to achieve at least good ecological status according to the EU Water Framework Directive. The resilience effort of such restorations is however ambiguous. The aim of this study was to evaluate the potential of follow up restoration measures in Swedish lakes and streams. In particular, we visualized the geographical spread of restoration measures in Sweden and quantified the different types of measures that were implemented so far. Further, we evaluated the extent of sampling of biological factors before and after the restoration measures have occurred. For the purpose of our study, we used the recently compiled national database of restoration measures in Swedish lakes and streams.

The intention of this study is to perform a content analysis based on a theoretical framework founded on multi-level governance, MLG. The thesis examines the formal changes within employment politics between 1999 and 2004 (Sweden´s action plan for employment) and 1998 and 2007 (the spring budget proposition). I will investigate how multi-level governance has effected the Swedish employment politics. Furthermore, the purpose of the thesis and the questions under consideration are: How have the formal structures within Swedish employment politics changed since Sweden?s admission to the European union, particularly during the periods 1997-2008 and 1999-2004? And: How do the changes in Sweden, together with the European union directive concerning employment, coincide in the so-called employment strategy?While performing the analysis I have focused on multi-level governance.

Stress and burnout is a common healthproblem among different workcategories today. The aim of this study was to investigate possible presence of stress and burnout among radiographers and if there was a connection to number of years in the profession. Maslach Burnout Inventory was used as an instrument to investigate the possible presence of  burnout, supplemented with questions about stress. The instrument contained a total of 33 questions and was handed out to two hospitals in south of Sweden with a total of 51 respondents. The study showed that the most stressful situations arose due to workload, negative stress, bad working environment and high time pressure.

Thesis completed by Johan Arvidsson, Alex Rasooli and Pontus Winroth, students at master program Product development and Design at the School of Engineering in Jönköping Sweden. The project comprises 30 ECTS credits and was carried out during the semester in the autumn of 2007.It was carried out in cooperation with Eksjöverken AB, subcontractor within the truck industry with special knowledge within the area of complicated machinery construction work. Job initiators at Eksjöverken were Mats Svanberg and Kjell Nygard. Dag Holmgren was acting as a tutor from the university. The task was to develop tools for trucks, primary toolboxes but in case of time also under run protection.

Sustainability and the role of companies in terms of emissions and environmental impact has become increasingly more relevant. In 2014, the EU decided to introduce the NFRD, a directive that makes it mandatory for companies that meet the requirements to report on sustainability. This thesis aims to examine how four large Swedish industrial companies report about sustainability in connection with the introduction of NFRD, looking at the years 2015 (2014), 2017 and 2022 from an environmental viewpoint. Furthermore, the study also intends to investigate how the companies write about their sustainability work, as actual achievements or what they have ambitions to do in the future. In order to carry out the study, a content analysis with elements of both qualitative and quantitative features has been used called the CONI method.

A substation must be properly protected against lightning and other external effects to the equipment in the station or staff, for that we use relay protection. They should also protect against internal errors which may occur as ground faults. There are different types of protection relays, but most common are overcurrent-, distance-, residual current- and differential protection.The purpose of this thesis was to deepen our knowledge of relay protection and to use the theoretical knowledge we got from the university studies in the work process. In the process we discovered which parameters were the most essential and calculated these for all relay protections on the substation. We also carry out a comparison between two brands of relay protection, ABB and Alstom.During our work we will test and simulate the over-current relays in a program called NEPLAN, the program will also calculate the fault currents.