In the recent years auditing scandals all around the world, deficient internal control has attracted a lot of attention. This has contributed to further requirements on insight and internal control. Those scandals have seriously damaged the auditor?s profession and contributed to a reduced trust among the public. Therefore an extensive work to recover and stringed the trust was started all around the world.

Previous research has indicated that intellectual disabilities and parenting is not socially accepted and compulsory care of children often occurs in families where one or both parents have an intellectual disability. This study aims to, thru a document analysis, investigate ideas and representations of parents with intellectual disabilities that emerge in Swedish legal cases. The legal cases is about children who are taken care of according to LVU § 2, where one or both parents have a intellectual disability. The results of the study revealed that people with intellectual disabilities are seen as not capable of developing parenting ability, in some cases aroused concerns about parenting during pregnancy, these suggesting stereotypes of parents with intellectual disabilities. Of the documents reveals that social workers word overrides in the decision-making, this leads to a position of power where the parents are at a disadvantage..

According to a decision of the European Commission, measures are to be taken to reduce the use of energy in the EU. The goal is to reduce it by 20 % compared to the current use. This shall be done to the year 2020 (European Commission, 2011). One industry that use large amounts of energy is the construction of buildings which account for almost a third of the energy use (Brogren, 2012). The major part of the energy that is used in the construction industry is not used when the buildings are built, but rather during the rest of their subsequent lifetime.

The results from 13 interviews and one opinion poll answered by resident physicians were interpreted as stories about identity as primary material for this thesis. The resident physicians stress the importance of considering whether their work primarily concerns curing people from diseases or if the process of working with sick people also includes how to handle the pressure of work, either by adapting to it or changing it, and the search for balance between work and private life. Residents separate themselves from older physicians by saying that younger physicians accentuate empathy to a greater extent while older physicians emphasise a high work load. Identity seems to effect how the residents perceive and relate to their work, themselves as residents and different types of patients..

There are currently 2160 buildings in Sweden that are protected by law with the designation as a cultural heritage building, which is the strongest protection that can be obtained for a building of cultural historic significance. The purpose of this thesis is to research how strong and sustainable the protection of such a designation is and how you can motivate a revocation. Furthermore, this thesis aims to give an overall insight into all cases where there has been a revocation.To achieve the protection of a designation as a cultural heritage building, the object has to be of outstanding interest on account of its cultural historic value. In the first part, this thesis gives a short historic background of the cultural heritage law and its terms, like outstanding interest and cultural historic value. The County Administrative Board's documents about revocation are the main source for this research.There have been 24 cases of revocation and the frequency of such cases has increased in the past ten years.

The purpose of this phenomenological study was to facilitate increased understanding of immigrant's experience of the meaning of work with focus on how that meaning can change as a part of the acculturation process. Participants (n=13) from eight countries answered an open question. The responses were analysed using Meaning Construction Analysis (MCA)-Minerva and the individual's life-worlds were made visible and discussed. The themes meaning of work, work, unemployment, education, adjustment, immigration, Sweden/country of origin, dreams, possibilities and self appeared as jointly shared important aspects. The results indicate that work is of central importance, and although the individuals share certain experiences, the meaning associated with the themes is of a complex and individual nature..

It is important to ensure and develop the Swedish model for riding schools, since the pupils at a Swedish riding school learn both to ride and to handle horses. There is a pronounced problem of stagnation and in some cases a reduced demand in several of the equine industry sectors including breeding with decreased coverings. The aim of this study was to cast light on how representatives from the horse industry looks at riding schools and their recruitment of horses in the next five years. The research issue was ?Will there be difficulties regarding horse recruitment in 2020 and in that case, what are the consequences?? The results of this work consist mostly of material from a workshop on how the riding school will be affected by reduced breeding in the future.

The last decades the increased computerisation at the places of work has led to new physical loads in the working life and new demands on the working environment. The widespread usage of computers in the working life has led to more sedentary work and less daily movement.The purpose of the thesis is to develop a new product to a concept that in a low intensive and healthy promotional way will activate the body. The product will make a combination of healthy promotion activity and work during office hours possible and primary aims to those with a sedentary office work, which leads to that the body don´t get to be activated in the extent needed.Information has been gathered from studies already made in this area, interviews plus a study and an experiment. From the gathered information concepts and functional solutions has been generated and evaluated to result in a product concept.The thesis has resulted in a concept that consists of a work place unit where the user walks on a treadmill and works at the same time.A general conclusion which can be drawn is that the majority of persons that tested to walk and simultaneously work with a computor on the treadmill found this way of working attractive. Many were positively surprised and said that they would use such an physically activating work place implement if it was available at their place of work..

AbstractPurpose ? The purpose of this study is to investigate possible reasons for long lead-time in a customer driven production, and how the lead-time can be reduced. To fulfil the purpose the study has been broken down into two questions.1. Whichfactorsaffectthelead-timeinacustomer-drivenproduction?2.

The present study deals with the scope of action available to a social worker when analyzing, assessing and proposing measures regarding young persons experiencing social problems. The interest in the subject area emanates from the fact that the number of youth placed in different forms of round the clock out-of-home care in Sweden increases, whereas research in the subject shows that such placement gives few positive results and sometimes even has negative consequences for their development.The study investigates how the preconditions of the social worker influence their scope of possible action, in particular as regards their place of work, the situation of the individual dealt with, and the profession itself being one based both on scientific evidence and knowledge gained by experience. Lipsky?s theory on ?street-level bureaucracy? and Hasenfelds theory on human servicing organizations form the theoretical framework of the present study. The empirical input comes from interviews with focus groups of active social workers.The analysis of the interviews shows that social workers generally feel that they have a broad scope of action as far as the regulatory framework and office management are concerned.

Platelet transfusions can be necessary during treatment of patients with thrombocytopenia or impaired platelet function. Platelet function in platelet concentrates (PC) deteriorate with storage time. Studying swirling is often used to control the quality of PC?s before transfusion but the method has some disadvantages. Therefore other methods can be useful, for example impedance aggregometry (IA, Multiplate® Analyzer) to measure platelet function.     In this study the change in platelet function over time was examined in buffy coat and apheresis platelets with IA where aggregation had been induced with adenosine diphosphate (ADP) and collagen.

The EU Water Framework Directive has led that management follows the boundaries of natural catchments.The Swedish waters suffer from a nutrient overload that originates mainly from diffuse sources such as agriculture and the subcatchment of Hackstabäcken in Vallentuna Kommun, just north of Stockholm, has been chosen for this study because of its high nutrient load and because it has undergone obvious changes in land use through the years.In this study, the land use in 1902 is compared with the land use in 2011 in order to investigate if it has influenced the ability of the landscape to produce ecosystem services related to nutrient removal. These services will continue to be produced as long as the system is stable and resilient, but when landuse changes and manure from horses increases it will lead to disturbances that can convert a system from one regime in to a completely different one. That will result in loss, or degradation, of ecosystem services such as denitrification, phosphor sedimentation and adsorption, vegetation uptake and infiltration.The results of this study are based upon area calculations of landuse from old maps from 1902 and 2011. Through these maps it becomes clear that the forests in Hackstabäcken, has increased with 170 ha together with an urbanization of 311 ha, at the same time as wetlands and arable land has diminished and lakes has suffered from reductions. Wetlands have been reduced with 76 ha and the ones remaining are of insufficient quality from a nutrient removal perspective.Data from 1902 and 2011 regarding number of horses and bovines indicated a decrease in bovines and an increase in horses.

Work gets more seamless and the demand on workers increases because of changes in the labour market. Studies show benefits for workers and companies if the employee achieves a balance between work and family, a way to facilitate it is family-friendly policies. A study done by Unionen shows that three out of four white collar workers choose to vobba (working and caring for a sick child), which blurs the boundaries between work and family. Research on flexibility, organisational culture and gender structures shows how these aspects affect the balance between work and family. This is a study where seven white collar workers (three men) that vobbar and two managers (one man) were interviewed.

Biogas is a renewable fuel that can be extracted from anaerobic digestion of many differentsubstrates, for example biological household waste. An alternative handling of the waste is tomix it with other wastes and incinerate it in a combined heat and power (CHP) plant. Thisstudy uses life cycle assessment to investigate which type of waste handling that is betterfrom an environmental point of view, anaerobic digestion with biogas production orincineration. The results are based on a case study of a biogas production plant owned by thecompany Ragn-Sells in Vänersborg. The alternative is incineration at a CHP plant inGothenburg.

Title: Inflation and Investments, with Focus on Inflation-linked Bonds.Investors face many types of risks when allocating assets in a portfolio, e.g. volatility and inflation risk. Inflation risk will mainly affect investments in the long perspective. This thesis will examine those risks that an investor is commonly exposed to when allocating assets in a portfolio and in particular inflation-linked risk and how to eliminate it. We examine the correlation between different assets and inflation to determine the assets? ability to hedge inflation risk.