En revisors arbete regleras av en mängd olika lagar, regler och rekommenda- tioner. År 1998 lade Aktiebolagskommittén fram ett förslag till ändring av Aktiebolagslagen, vilket innebar att revisorer skulle ha skyldighet att anmäla brottsmisstanke till åklagare. Förslaget antogs och innebar att lagregeln om anmälningsplikt vid misstanke om brott trädde i kraft den 1 januari 1999. Sedan anmälningsplikten trädde i kraft har revisorer fått ytterligare en förebyggande uppgift utöver kontrollfunktionen: att förebygga brott. Förändringen som skedde hade sin grund i den ökade ekonomiska brottsligheten där revisorer sågs som en potentiell men till viss del outnyttjad brottsförebyggande resurs.

Automatic trimmerhead is an examination project for making an automatic trimmerhead for grass trimmers with the user and functionality in focus. Our perception is that a happy user is a user who can pick up his or her trimmer, use it and put it back to its place when the job is done. It should not be necessary to interrupt work and perform maintenance on the machine just to make it work as promised.The project has been made in collaboration with the company Husqvarna, which is one of the biggest actors dealing with garden machinery on the market. Together we determined the project goal, ?To invent, construct and test a brand new concept for how an automatic trimmerhead can look and function?.At this day there are several different automatic trimmerheads on the market, both semi and fully automatic.

Hägglunds Drives in Mellansel, Sweden, manufacture radial piston hydraulic motors foremostwithin applications in the industry. These motors have several sliding contacts, one of these, isthe contact between piston ring and cylinder bore. The radial piston hydraulic motors advantageis to produce high torque in very low rotation velocity, this result in that the maximum slidingvelocity between piston ring and cylinder bore, during the whole stroke, is very low. Theconsequence of this low sliding velocity is that the contact between piston ring and cylinderbore, during the whole stroke, is bound to the boundary lubrication regime. This result in, thatthe piston ring is exposed to wear, thus affect the service life of the complete hydraulic motor.To minimize wear of piston ring, it is essential to determine the oil film thickness between thepiston ring and cylinder bore.

The project contains a force analysis of the vertical axis wind turbine Lucia's supporting arms and a measuring device to experimentally measure the forces is made. The forces between the supporting arms and the tower are calculated theoretically and then simulated by a computere. A measuring devise is then designed to measure the forces experimentally. The forces acting on the attachment between the supporting arms and the tower is primarily the centripetal force, gravitational force and the aerodynamic forces on the rotor wings. The maximum forces were theoretically calculated and is 13.38 kN along the x-axis, -0.25 kN along the y-axis and then 0.5 kN along the z-axis.

En framgångsfaktor vid internationell tjänst är att samspelet mellan samtliga enheter fungerar friktionsfritt. Detta underlättas om samtliga enheter känner varandra innan rotation till missionsområdet. I framtiden kommer hela förband som har kontraktsanställda soldater rotera ner, dock innehar inteförbanden samtliga funktioner för att lösa alla arbetsuppgifter i missionsområdet. Vid dessa fall lånar man in enheter från andra förband. Inlåningar kan skapa friktioner mellan enheterna.

Den 1 november 2010 avskaffades revisionsplikten fo?r bolag under fo?rutsa?ttning att minst tva? av fo?ljande kriterier a?r uppfyllda tva? ra?kenskapsa?r i rad:En omsa?ttning som inte o?verstiger 3 miljoner kronorTillga?ngar som inte o?verstiger 1,5 miljoner kronorMax tre ansta?llda i medeltalAnledningen till revisionspliktens avskaffande var bland annat att sma? bolag ska ha mo?jlighet att la?gga pengar pa? verksamhetens a?ndama?l och intresse ista?llet fo?r att la?gga denna summa pa? revision. Trots detta va?ljer a?nda? en del sma? bolag att anva?nda sig av en revisor.Denna uppsats syftar till att ge en fo?rklaring till varfo?r sma? bolag va?ljer att anva?nda sig av en revisor trots att detta inte a?r na?got de beho?ver ha. Skillnader mellan bolag startade fo?re revisionspliktens avskaffande den 1 november 2010 och bolag startade efter detta datum kommer ocksa? att belysas.

The purpose of these theses is to show the financial economical situation during the change from conventional dairy production to ecological production. The thesis is accomplished by collecting information from literature and interviews where needed. The target group of these theses is dairy producers who will transform their production from conventional dairy production to certified ecological dairy production. The theses emphasise on the economic situation during the adjustment years. For this I have studied a presently producing dairy farm.

The purpose of this degree thesis is to investigate what the English teachers in an upper sec-ondary school, think about teaching students in ability grouped classrooms. The questions that I have set out to investigate include what the teachers think about ability grouping in English, the school?s current organisation of ability groups, the pros and cons of ability grouping in English, differentiation in teaching and if students get more individualized teaching with abil-ity groups, how the teachers cooperate and what would be the optimal teaching situation in an English learning classroom.I did a lot of theoretical research on the subject and studied old essays on similar subjects. I also did some classroom observations to use as background information for my interviews. I interviewed five teachers of different sex, age, and teaching experience.

AbstractThis thesis was conducted by Jenny Jansson and Maria Madsen, students at the Faculty ofTechnology and Science and the Innovation and Design Engineer programme at KarlstadUniversity, during the spring 2008. The thesis covers 22,5hp for each student. AnnaHolmquist and Chandra Ahlsell at the company FOLKFORM were the ones who requestedthe theis, their company are located at Stora Skuggan in Stockholm. Tutor for this thesis wasLennar Wihk and the examiner was Monika Jakobsson of Karlstad University.The given assignment came from FOLKFORM and the aim for the thesis was to create afurther development of two already existing lamps from an earlier collection at FOLKFORM,?Jaipur? and ?Modern Times?.

Background: The majority of the occupational accidents and work-related diseases at Swedish workplaces occur due to poor ergonomics during lifts and transportation of objects. The most common consequence of poor ergonomic conditions is low back pain (LBP) and the risk of developing LBP increases as the mechanical loading on the intervertebral disks grows. This study has investigated the biomechanical loading in the low back during two different types of patient lifts. The first lift (lift A) is developed by Modern Arbetsteknik (MA) and the second lift (lift B) is a common lifting technique among care workers. Objectives: The aim of the study was to identify any advantages or disadvantages with MA?s lift, regarding shear and compression forces in the L5/S1 disc.

Vi har intresserat oss för hur väl kursmålen i grundskolans fysik för femte skolåret uppnås. I samband med våra funderingar kring elevers kunskapsnivå inom naturvetenskap så har media presenterat en undersökning av elevers kunskap inom naturvetenskap i år 9. Denna undersökning visade att uppnåendemålen för år 9 inte nåtts. Detta tycker vi är alarmerande och vill därför undersöka om dessa brister förekommer även i de tidigare åren, eftersom det finns uppnåendemål som ska nås i slutet av år 5. Informationsunderlaget är inhämtat från aktuella rapporter, tidskrifter, litteratur, Internet, interjuver, observation och aktuella styrdokument.

För att erhålla en rättvisande redovisning måste utgångspunkten vara att ett företag skall fortleva. I en revisors uppgifter ingår att granska huruvida ett företag kan tillämpa principen om fortsatt drift enligt RS 570. Eftersom denna princip är väsentlig för redovisningens struktur medför detta vissa krav på att revisorn gör en korrekt bedömning av företagets fortlevnad. Att yttra sig om den fortsatta driften kan emellertid få svåra konsekvenser för företaget eftersom intressenterna baserar sina beslut på det som står i årsredovisningen och revisionsberättelsen. Vissa författare menar till och med att ett negativt yttrande om den fortsatta driften kan leda till en självuppfyllande profetia.

This thesis is the result of the investigation and solution of a mechanicalproblem regarding flywheel malfunctions. A flywheel is, in short, a devicethat relies on a rotating object?s moment of inertia to store energy overshort time spans. This project is part of the development of a fourthflywheel prototype at the division for electricity at Uppsala university,which uses magnetic levitation to keep a hollow cylinder rotating at veryhigh speeds inside a vacuum chamber. Should the magnets fail however, orsome other error occur that leads to an uncontrolled state of rotation, thecylinder needs to be stabilized mechanically by a device usually referredto as ?back-up bearing?.

This report focuses on the upper slit. The upper slit is located between the impeller andthe drive unit. The slit design depends on pump type and application. However it isuncertain why the design varies, The purpose of this report is to clarify why the designvaries and to recommend an improved slit design.A research has been done; information was gathered from interviews, but also fromsearching of databases and studies of drawings, reports and documents. The originalpurpose of the slit was to prevent twining around the driveshaft, and prevent dirt fromentering the cooling system.

The project, Flexible Snowboard System, has been carried out by the project group independently and is a module developed for snowboarders, ski rentals and ski schools. The problems of today?s solutions are that they cause the user an inconvenient standing position when riding the ski lift or skating the transportation slope, also mounting, adjustments and disassembling of the bindings are time consuming and brings undesired wear to the screws and screw holes. In addition any adjustments require that the user steps out of the bindings and have tools at hand. Flexible Snowboard System is a universal module which means that it can be assembled with all of today?s snowboards and bindings.