Bakgrund: En revisors oberoende är ett viktigt och debatterat ämne, speciellt i skuggan av de skandaler som kantat 90- och 2000-talet. Revisorns uppgift är att granska ett företags finansiella information och ge ett utlåtande om upprättandet av dessa är i rang med lagar och standarder. En av de fyra grundpelarna för upprättandet av redovisning är going concern postulatet. Detta postulat innebär att ett företags redovisning upprättas på en going concern basis, det vill säga att det förutsätts fortleva en överskådlig tid. En av revisorns uppgift är att granska hur företaget tillämpat denna princip och se om det är ett rimligt antagande att företaget kan överleva 12 månader framåt.

This report is about how HDR (HighDynamicRange) can be created and used in combination with Tone mapping. This work has been carried out together with Kapsch TrafficCom AB in Jönköping.The objective of this project is to:Evaluate and investigate the effects given to pictures by HDR and tone mapping.Evaluate if the technology may lead to improvements in Kapsch?s systems.To construct a program which is able to handle some form of tone mapping or HDR-algorithm.These questions will be answered in this report:What kind of effects has HDR and tone mapping-algorithms on pictures?Can the HDR-technology give better data in Kapsch?s systems?The research method used in this report is called action research. This means the authors has investigated the technology by reading different documentations and by testing different algorithms to see what kind of result they give. The report describes some of the tests made to see if the technology is appropriate in Kapsch?s system.There is two smaller reports made by the authors which documenting some of the work.The first report describes the work with different settings for a camera to create pictures with HDR-quality.

In this essay I reflect on a situation where I as a preschool teacher amworried about a child whose behavior I cannot understand nor recognize. The situation is characterized by the fact that I cannot explain my worries to my colleagues. I also discuss why different pedagogues understand the same situation differently, the importance of children´s play and how it creates opportunities to social interactionThrough my reflections I can understand my concern and show that it is justified.  I also discuss the act of reflection as a method. Reflecting is a way to increase or knowledge. But I also claim that reflection might be used collectively by reflecting together we might increase our shared understanding and also find out how to proceed with our common work.The conclusion is that reflection is an important tool for us pedagogues when we want to increase our understanding and our knowledge.

The report handles the transmission of signals from piezoresistive pressuresensors and thermocouple from a rotating object. This report also evaluates the possibility to collect data in a datalogger that rotates with the object. Telemetrics was previously used for signaltransmission in Finspång, therefore there has been no tests considering preassure measuring. One transmitting method handled in this report is transmission through a slipring connection. One test with a slipring connection was performed for transmitting signals from a piezoresistive preassuresensor.

AbstractThis report is made in cooperation with the municipality of Vasteras and technical committeestaff. The report addresses several topics that affect fuel stations in Vasteras. The reportcontains two parts, first is a inventory that review all stations in the area to be addressed. Theinventory is made with consideration to various things that geographic situation, whatcompanies are represented and what level of service stations have. And the second part of thereport, is done with the analysis of how it looks in daily situations review.

The aim of this study was to examine and describe the reasons why companies choose to conduct a sustainability report and what is required to compile it. Moreover, we wanted to examine why companies choose not to revise their sustainability report while others do..

During recent decades several studies have investigated how different social roles and socialization processes between women and men affects our attitudes, values and priorities to environmental problems. Many empirical studies among the general public, indicates that women tend to show a greater environmental concern than men, because of women?s different health- safety- and risk perception. Even though the results are well established among the general public, when investigating if elected women in public offices tend to express a higher environmental concern, than do men, the results are not that clear. By using a dataset covering all the 290 municipalities in Sweden, this study aims to investigate if there is any correlation between the amount of female representatives in the municipality and the amount of emissions of CO2e per capita.

The construction industry is currently receiving much criticism for inefficiency and slow development while demands for reduced built in moisture and efficiency increases. This report examines whether the use of field factories can meet these requirements and what factors that will be critical for future use of field factories. Industrialized construction with field factory is compared with traditional loose timber construction and industrial construction in the fields of execution, logistics and working environment. The aim of this report is to provide a basis for field factories current and future use and development. To achieve the aim of the report, people with experience in the use of the various methods was interviewed and literature studies in the various fields done.

Scania intends to introduce a new maintenance program for their rolling fleet. Withthis new program Scania hopes to increase their competiveness and add furthercustomer value. This thesis report is a mapping of the current maintenance program,along with its problematic features. Furthermore the report intends to describe thenew program, Condition Based Maintenance (CBM) and the problems that Scaniamust deal with before they can implement it.The report compiles basic information on how a mapping should be performed.Further on it will describe some of the theories of LEAN and leadership. Which aretwo of the most important features in this thesis work.The work has been performed through visits in different workshops, whereinterviews have taken place.

This report explains how different communication tools can be used in a company?s intranet. It gives a short description of the different parts in an intranet and their field of application, and what communication means. It?s only the communication tools that the company uses that we are illuminating in this report.

Virtual communities are a phenomenon that is becoming more common as the information technology comes with in reach for the general public. This report will bring the theories and construction of a virtual community together. The purpose of this report is to describe the different theories that have emerged from the research within this field and to examine the work procedures that have been used during the development of a site for a MDA-community. The MDA-website is a homepage on the Internet that was developed to bring the students closer together. The report describes the work of the project group, why the website was not completed and at the end the theories are looked at on the basis of the construction of the website..

This study is aimed at finding out how nursery and pre-school teachers carry out their obligation to report suspected child abuse, and their views on the issue. The study was alsoa imed at highlighting any difficulties teachers might have when dealing with children who arem istreated. In addition, the study examines the impact on teachers and children when thet eachers decide to either report or not report abuse.The main issues addressed by this study are:  Are pre-school and nursery teachers aware of their duty to report suspected child abuse and what are their opinions regarding this duty?How do the teachers claim they behave if obliged to report and what difficulties dothey encounter?In order to find the answer to these questions, qualitative interviews were made with eight pre-school teachers. The empirical evidence has been put in relation to theories of action and communication as well as to previous research in the area that concerns children who are mistreated.

This study is aimed at finding out how nursery and pre-school teachers carry out their obligation to report suspected child abuse, and their views on the issue. The study was alsoa imed at highlighting any difficulties teachers might have when dealing with children who arem istreated. In addition, the study examines the impact on teachers and children when thet eachers decide to either report or not report abuse.The main issues addressed by this study are:  Are pre-school and nursery teachers aware of their duty to report suspected child abuse and what are their opinions regarding this duty?How do the teachers claim they behave if obliged to report and what difficulties dothey encounter?In order to find the answer to these questions, qualitative interviews were made with eight pre-school teachers. The empirical evidence has been put in relation to theories of action and communication as well as to previous research in the area that concerns children who are mistreated.

This study is aimed at finding out how nursery and pre-school teachers carry out their obligation to report suspected child abuse, and their views on the issue. The study was alsoa imed at highlighting any difficulties teachers might have when dealing with children who arem istreated. In addition, the study examines the impact on teachers and children when thet eachers decide to either report or not report abuse.The main issues addressed by this study are:  Are pre-school and nursery teachers aware of their duty to report suspected child abuse and what are their opinions regarding this duty?How do the teachers claim they behave if obliged to report and what difficulties dothey encounter?In order to find the answer to these questions, qualitative interviews were made with eight pre-school teachers. The empirical evidence has been put in relation to theories of action and communication as well as to previous research in the area that concerns children who are mistreated.

This examination report is a part of a program for Industrial organisation and Economics with specialization in Logistics and Management at Jönköping University. The report contains an analysis of the internal material handling at Kongsberg Automotive, and also an improvement proposal for a new material handling system.The aim with the report is to find a better material handling system and also make an analyse of the existing system. The goal is to shorten the distance for the operators when they order material, and also to increase the productivity.The investigation methods for the report have for the most part consisted of observations and interviews of key-persons who daily work in the production. During some time the actual material handling-system has been observed and some shortcomings have been discovered, and these are also discussed in the report.The shortcomings that have been discovered are for once the indistinct signal that should signal need of material in the production. Some other activities have also been discovered that does not bring any value into the final products.