In the beginning of the 21th century several successful companies filed for bankruptcy. These bankruptcies have been known as large accounting scandals and the largest scandals did Enron and Worldcom stand for. These bankruptcies arose without any warning signal from the auditors about the companies? financial problems and their inability to continue as a going concern. The bankruptcies damaged the reputation of auditors and broad criticism has developed at the auditors? inability to discover companies? financial problems and their unwillingness to reveal a going concern opinion in the audit report.

The number of silvicultural contractors has significantly increased in the last decades, and among its main clients are the forest companies. The purpose with this study was to describe the contractors that worked with planting in Norrbotten and Västerbotten in 2009 for Holmen Skog, Norra Skogsägarna, SCA Skog and Sveaskog and also examine if there was any correlation between the contractors? competence and the quality in the planting they achieved. A survey was made among 47 contractors with a questionnaire who performed planting for the forestry companies in 2009. 27 contractors answered the questionnaire and 4 representatives of these contracting companies took part in an extensive interview.

Stronger demand has been put on forestry to show environmental considerations during harvesting. This is especially for crossings of brooks with sensitive elements and great care should be observed when they are to be crossed during harvesting by logging machines. For that reason Hultdins has constructed a portable bridge that can be used for those occasions. The bridge has been developed in accordance with wishes from SCA forest, since they have a great deal of brooks in their forests and in private forests from where they buy part of their wood supply. The aim for this report is to investigate if this portable bridge can be of interest for the forestry market. The research has been made at SCA skog in Medelpad and Norrskog in Medelpad.

During Spring semester 2011, Linda Engstrom and Malin Heder performed ?Golden Ratio?, a thesis which included 22.5 hp. The thesis followed the syllabus for the Degree Project for degree of Bachelor of Science in Innovation and Design Engineering (MSGC12) which was a unit in the Innovation and Design Engineering program within the Faculty of Technology and Science at Karlstad University.The client was Crem International AB, a company located in Åmotfors that develops the design, manufactures and markets coffee machines. The supervisor at the company has been Peter Larsson and supervisor at Karlstad University has been Monica Jakobsson. Examiner for the thesis has been Professor Fredrik Thuvander at the Faculty of Technology and Science at Karlstad University.Crem International AB controls a patent, representing a new technology to streamline and minimize use of energy during the coffee preparation and results in a good coffee quality.

Today there is still irrelevant pay differential in society. In Sweden in 2010, the average pay differential was 15,4 percent between the sexes. Only 0,8 percent better than EU:s average.In Sweden the individual salaries increasingly have begun to characterize the Swedish labor market. Based on this, the aim of this study is to highlight the issue of equal pay between men and women from the perspective of individual salary. This would also been doing with a background in the regulatory environment of equal pay.When it comes to equality between women and men it is the area of labor law in EU who is the most developed and in Sweden this is the area who is most affected by EU law.

The purpose with this essay is to understand how the tenants association, management ? and administrator in the public housing sector in an average city. What are the affects going to be when they take away the ?stopplag? and will the segregation change? And also to understand how the public housing sector works with handle segregation and to prevent it..

The three post-communist states - Belarus, Moldova, and Ukraine ? have gone different ways in terms of freedom and democracy since the breakdown of the Soviet Union 1991. During these years, the state and the civil society have been fundamental actors in the struggle against, and even for, authoritarianism.A strong state with great capacity in Belarus has undermined the chances for the civil society to fulfil its task as a watchdog of the state and link between the citizens and the government.Failed authoritarianism in Moldova has led to a situation where both the state and the civil society are weak. The major problem is lack of organization and cohesion; both the state and the civil society have often been divided by ethnical differences and are therefore not strong enough to promote democracy.In Ukraine, the dominance of a strong state ended in 2004 when the Orange Revolution took place, sometimes called a ?peak of democracy? where popular mobilization and protests succeeded in it's opposition against the state.

During Spring semester 2011, Linda Engstrom and Malin Heder performed ?Golden Ratio?, a thesis which included 22.5 hp. The thesis followed the syllabus for the Degree Project for degree of Bachelor of Science in Innovation and Design Engineering (MSGC12) which was a unit in the Innovation and Design Engineering program within the Faculty of Technology and Science at Karlstad University.The client was Crem International AB, a company located in Åmotfors that develops the design, manufactures and markets coffee machines. The supervisor at the company has been Peter Larsson and supervisor at Karlstad University has been Monica Jakobsson. Examiner for the thesis has been Professor Fredrik Thuvander at the Faculty of Technology and Science at Karlstad University.Crem International AB controls a patent, representing a new technology to streamline and minimize use of energy during the coffee preparation and results in a good coffee quality.

There are records of lowering of the water level in a lot of the Swedish lakes from the middleof the 1700th century. The aim was gaining more areable land to meet the needs of more foodto support the expanding population. In areas with top soil which contents of clay or loam asin the southwest of Scania in southern Sweden this was proven to be a successful wayexpanding the total outcome of the harvest.The studied area in the northeast of Scania, though, consists of morain with a lot of mires -much less nutritious conditions. When the water level is lowered the atmosphere gets accessto the peat. The dissolving of the organic matter that has been suppressed by the lack ofoxygene below water level continues.

Outages in the electric grid can be costly for society. Because of this, reliability is one of the parameters used to regulate network companies. Reliability in electrical grids can be measured with SAIDI, system average interruption duration index, which for Fortum Distribution has increased in Stockholm?s distribution network (11 kV) in the early 2000?s.By using outage data for Stockholm from 2011-2013, sets of parameters to be used for reliability calculations in the network information program Tekla NIS were derived. Two different options for investment were then analysed: changing old cables with high fault frequencies, and installing automatic switching in distribution substations.

During Spring semester 2011, Linda Engstrom and Malin Heder performed ?Golden Ratio?, a thesis which included 22.5 hp. The thesis followed the syllabus for the Degree Project for degree of Bachelor of Science in Innovation and Design Engineering (MSGC12) which was a unit in the Innovation and Design Engineering program within the Faculty of Technology and Science at Karlstad University.The client was Crem International AB, a company located in Åmotfors that develops the design, manufactures and markets coffee machines. The supervisor at the company has been Peter Larsson and supervisor at Karlstad University has been Monica Jakobsson. Examiner for the thesis has been Professor Fredrik Thuvander at the Faculty of Technology and Science at Karlstad University.Crem International AB controls a patent, representing a new technology to streamline and minimize use of energy during the coffee preparation and results in a good coffee quality.

In this report, the risk of cracking in joints and/in adjacent concrete is estimated by checking shear forces in joints and the ratio between the actual maximum principal stress ant the actual strength of the concrete. The shear force has been estimated both by simple methods as well as by two-dimensional calculations. The risk of cracking in the concrete and/or in the joints is estimated with the computer program ConStre. The restraint from a resilient foundation or rock on a young concrete construction is estimated by a simple method that is exemplified. It is shown that the restraint can be neglected in some cases.

This report investigates the possibility to use non-petroleum based adhesive (biobitumen) in asphalt. The main reasons for replacing bitumen are the fact that oil prices are rising, the threat of peak oil and the fact that the asphalt industry is becoming more environmentally friendly.The main purpose of this report is to investigate whether there are any non-petroleum based adhesives on the market. If so, how can they be used? The questions covered are:? Are there any other alternative asphalt coatings available?? Can bio-oils be used in asphalt?? If the bio-oils can be used, what are the details their properties?? How does a cold climate affect the bio binders?? What is the Swedish asphalt industry?s opinion about bio asphalt?The project was concluded through literature studies, consultations with people in the asphalt industry and through several interviews.The conclusion of this report is that there are some existing non-petroleum based adhesives on the market. They are mainly used for bike paths, sidewalks and parkareas.

Several scenarios point toward a future where we are far more people on Earth than today, where most of those people will live in cities and where oil no longer dominates in the transport systems and in agriculture as an energy source and where less energy will be available to us. The report investigates what areas in traditional ecological knowledge that can contribute to the transition that follows a future with less energy and establishes three areas with the potential of becoming important: areaspecific biological knowledge in societies that are more dependent upon its surrounding environment and its natural prerequisitesthe local management of these biological resources, which often means a fair sharing and sustainable handling of the resources and which has been observed in Nobel price awarded Elinor Ostrom?s researchthe world views that lie behind how the environment is considered and managed, world views that can inspire and point toward how we in the future should formulate world views that do not give the destructive modern management of the environment It is also noted that the magnitude of the city living in the future is a historical news and that very little research has been done in how traditional knowledge can be transferred into this kind of living..

This paper is an event study on Initial Public Offering?s return behavior after the dot com bubble. Cumulative Abnormal Returns are used to measure the performance against a market index. The results suggest that the market correctly prices IPOs in the long run thus upholding the Market Efficiency hypothesis. Moreover, value weighted CARs show that large IPOs are more likely to outperform smaller IPOs, however in the long run there is an unpredictable pattern.