This essay examines the expected impact of the statury audit exemption in Sweden from anauditor perspective and any conscious changes made on the accounting firms to meet the abolition.The theoretical framework is divided into three parts where the first deals with the concept of audit, who the stakeholders are to revised information, the auditor's function from an agent and positive accountingtheoretical perspective and the expectation gap of what an auditor cando and what the client expect audit to be. The second part deals with the audit exemptions and effects in Denmark and England. The last section addresses the current debate, studies and statements by FAR SRS, small businesses, banks and the tax authority.The essay is essentially inductive with a phenomenological operator perspective. The thesis has a qualitative approach with four respondents who are authorized or approved as an auditor with extensive experience, active on four different accounting firms. The questionnaire is divided into two parts where the first part consists of a number of very open questions and the other part of more structured questions in order to obtain comprehensive answers.The survey shows that a number of new services, certifications and authentication degrees are to be expected in Sweden aswell.

Studien ämnar undersöka huruvida backpackers på Khao San Raod i Bangkok, Thailand, etablerar nya kontakter med andra medresenärer. Syftet är att utifrån begreppet socialt kapital undersöka varför relationer initieras samt varför vissa relationer bibehålls men inte andra efter avslutad resa. Då samhället består av kluster som bildar nätverk utgör varje kontakt en resurs. Hypotesen är således att kontakter etableras eftersom de kan ge tillgång till resurser individen annars inte kommer åt.Uppsatsen har huvudsakligen en kvalitativ, teoriprövande design även om inslag från andra ansatser förekommer. Semi-strukturerade intervjuer har ansetts fördelaktiga som datainsamlingsmetod då deltagarnas egna tillskrivna mening ligger i fokus enligt kvalitativ tradition.

I och med den tillväxtprognos som Göteborgs Stad har så kommer även godstransporterna attöka. Syftet med studien är därför att identifiera slöserier i kommersiell godstrafik med hjälp avLean Productions 7 + 1 slöserier. Slöserierna skall sedan anpassas för att kunna framställas i enLeanbaserad slöserimodell för den kommersiella godstrafiken. Dessa kommer sedan teoretisktatt effektiviseras eller elimineras. Tillvägagångssättet har bestått av kvalitativa observationer,intervjuer samt teoriinsamling.Lean Production är ett produktionssystem och synsätt framtaget av Japanska företaget Toyota.Dess två huvudprinciper är att företagen alltid ska respektera människor och sina medarbetaresamt ständigt jobba med förbättringar för att bli så effektiva och produktiva som möjligt.Förbättringarna sker i form av att identifiera Leans 7+1 slöserier för att därefter reducera ellereliminera dem.Studiens resultat är häpnadsväckande hur ineffektiva vissa transporter är.

The purpose of this work is to explore and illuminate the circle times function and importance of preschool by the pedagogue perspective and the circle time design in relation to children's age group composition. The study questions are:What is the purpose of circle time in preschool educational activities according to the teacher and how does the teacher look at his own role?How do the teachers plan, design and perform the circle time of small children and big children's section? What similarities and differences exist?This is a qualitative study based on interviews with four preschool teachers and observations of their circle times. Research and theories showed that the circle time is a social training, provide a sense of community and is a ritual that gives a good daily rhythm.The results of the study demonstrate that the circle time is an important routine that occurs for a short time daily in early childhood education. The circle time organizes and structures the day for both children and staff group.

Husaberg Scandinavia AB is a company producing and developing a range of motorcycles for both on- and off-road use. Husaberg provided the project group with a task of developing an entirely new way of operating the sequential transmission that can be found in today?s motorcycles. The target was to bring the product from idea to a functional prototype ready for further tests. Operation of the motorcycles transmission is today made by a foot pedal placed on the left hand side of the bike.

This master thesis is about Augmented Reality (AR), a phenomenon that has existed since the mid-fifties but only recently has become available for the general public. This report is a knowledge compilation about AR, focusing on AR in cell phones and the use of the technology in traffic related situations.AR is usually described as adding a digital layer of information onto the real world. There are different technologies to make virtual images; in cell phones sensor-based and camera-based technologies are the most common ones.In this report, the market of AR applications for cell phones has been investigated. Three use cases have also been investigated in order to get more knowledge about the designers' thoughts and visions.In order to analyze the technology and the applications in a broader and more scientific perspective, two theories has been used: Situation Awareness (SA) and the Service Dominant Logic (SDL). These theories seem useful when reflecting on the Swedish road administrations vision, and to investigate what the applications and the AR technology can contribute to the traffic domain.The conclusions of this thesis are that:- AR can be applied on most of the human senses, but augmenting by visualization is most common.- The market for cell phone applications is growing rapidly: AR applications are relatively new but on the rise.

Vi har i examensarbete sammanställt rapporter, information, material och erfarenhet som Trafikverket har samlat på sig. Vi har i samband med nybyggnationen av trafikplats Rosersberg som mål att kartlägga händelseförloppet vid påträffande av arsenik. Dessa uppgifter kommer från alla de involverade parterna som konsulter, entreprenör, geologer, mm. Även Sigtuna kommuns beslut kring omhändertagandet med avseendet på ?Miljö och Hälsa? kommer att studeras.

Due to recent legal enactments regarding carbon dioxide emissions, the car industry is facing higher demands. An effective way of reducing these emissions is to minimize the weight of the vehicle. This thesis constitutes a feasibility study on whether or not it is applicable for the car industry to utilize an inner floor structure comprising composite materials. The principal was the projectSåNätt, in which the main participant was Volvo Cars Corp. In consultation with a reference group, consisting of delegates from the industry and KTH, a specification of requirements was produced.

Today there are many applications of digital terrain models (DTM) and the requirements of low uncertainty increases. Most of the DTM are produced with Global Navigation Satellite System (GNSS), terrestrial laser scanning (TLS), airborne laser scanning (ALS) and total stations. Guidelines for the preparation and verification of DTM are found in Swedish Standards Institute ? Technical Specifications (SIS-TS) 21144:2007 and SIS-TS 21145:2007. These were defined in collaboration between Swedish National Rail Administration, Banverket, and Swedish Road Administration, Vägverket, to satisfy the needs of requirement formulations in the production of DTM planning, design and construction. The purpose of this paper is to produce and control DTM over Åkermans kulle, located west of the University of Gävle, according to SIS TS 21144:2007 using GNSS with network-RTK, TLS and ALS.

Sedan år 1998 har det i Nollvisionens fotspår startats ett utvecklingsprogram i Sverige som syftar till att omvandla gamla 13 meters landsvägar och motortrafikleder till mötesfria. Implementeringen var tänkt att påtagligt reducera antalet mötes- och omkörningsolyckor samt singelolyckor med svåra konsekvenser i form av svårt skadade och dödade utan att försämra trafiksäkerheten i övrigt. Syftet med denna studie är att göra en effektmätning av de mötesfria vägarnas införande i Karlstadsregionen samt att göra en sammanställning av de olycksrisker mötesfria vägar omfattas av. Frågeställningarna som används i studien är:- Har det blivit säkrare på vägarna sedan implementeringen av mötesfria vägar i Karlstadsregionen?- Hur sker olyckor på mötesfria vägar inom Karlstadsregionen? För att beskriva hur olyckor sker på mötesfria vägar inom Karlstadsregionen har en deskriptiv analys tillämpats som grundats på de beskrivningar av händelseförlopp som dokumenterats i STRADA och CORE, mellan åren 2010-2013.

Kontroll av zinkskikt på monterat räckesmaterial som görs ute i fält saknar en fastställd metod. Zinktjockleken har ett minimum tjocklekskrav enligt den svenska standarden ISO 1461:2009, som bestäms av dimensionen på ståldetaljens tjocklek. Trafikverket begär att med hjälp av detta examensarbete kunna begränsa antal mätningar på plats, då kan det ta allt för mycket tid och arbetsresurser i fall det skulle behövas kontroll av väg-och bro räckesanläggningar från beställaren.Sannolikhetsläran och stickprov i statistik hjälper oss att begränsa antalet mätningarna på skyddsanordningarna som görs ute i fält. Med hjälp av normalfördelning kommer man fram till den efter strävade metoden, som med en rimlig arbetsinsats ger en rättvisbild av skikttjockleken på monterat räckesmaterial.Vid variation av varmförzinkaren på vägräckesanläggningar undersöker man varje leverantörs räckesdel för sig, alltså man mäter zinktjockleken på en varmförzikare för sig, kontrollerar zinkskiktstjockleken på de och tar slutsatser sedan går man vidare till nästa tillverkare. Om vägräckena är mindre än 30 stycken mäter man zinktjockleken på respektive anläggning.För beräkning av zinkskiktstjockleken på monterad räckesmaterial börjar man med 30 mätningar och användning av den centrala gränsvärde satsen för att approximera till normalfördelning och analysera resultatet.Det slutliga resultatet av examensarbetet är ett Excelprogram med inmatade formler.

Almost every company sooner or later ends up in a more or less difficult economical situation. The reason for the economical crisis varies for each individual case but common for them all is that it is the management group that has failed in their work to guide the organisation to avoid a negative result. The next common denominator is that it is the management group that has to handle the changes in the company's environment and lead the company out of the crisis. But how can they do this and take decisions in a rational and effective way and is there warnings signals that the management group missed before the crisis was a fact? This is some of the questions that this study is going to discuss and analyze. The aim of the study is from a management perspective chart the strategic work of the company's management work when handling an economical crisis.

Today the competition in the automobile industry is getting all tougher. The technology behind cars becomes more advanced. To get ahead of competitors car companies has to look into new areas of innovation.One important area is vehicle safety. Bigger companies have come so far in vehicle safety that difference between cars more depends on the car type (size) than the technology behind it.There is one area where vehicle safety that still has great opportunities for improvement, which is in active safety. The term active safety states that the car has the ability to identify treats and automatically respond to the treats.

Digitization is a concept that has become popular in terms of collections of old heritage-related material such as books, photographs and paper documents. This work is a study of the Swedish composer Allan Pettersson (1911?1980) and his personal archive stored at Section for Manuscripts and Music at Uppsala University Library. My issues are What happens to the archive of the digitized? Will there be a "new" archive of the digitized? What guidelines are Uppsala University Library using for their digitizing and how do they look? What will be the result after digitization? What about copyright and the material? Allan Pettersson's personal papers consist a large collection of sketches of musical notes, newspaper clippings and concert programs.

The purpose of this study is to find, understand and discuss the experiences of former employees at SAAB, and present how this can be understood according to my core theoretical concepts, which are participation and identity. The questions asked in the study are based on how the labor is described, characterized and what comes forth as valuable, which is compared to absence of labor work.First, labor is described in an historical and social context, and at the same time related to the core theoretical concept. Second, the methodology chapter is presented, which mainly consists of 11 observations and 10 interviews. Third, the chapter regarding former theory leads to an analysis model, which is used on the empirical material of the study.The result shows that labor work at SAAB primarily is described as important for socializing, security and the possibility to be independent. The tasks at SAAB are described as backbreaking and monotonous, while the lack of labor work influences the physical and mental wellbeing.