Swedish accountants are, amongst other laws, controlled by a couple of so called duties. One of those is the professional secrecy, which guarantees the safety of company secrets and other important information that the accountant needs to know but shouldn?t tell anybody. Since 1999 Swedish accountants also need to follow the regulations of the reporting duty. In short, this means that in some cases of suspected crime within a company, auditors are obliged to report this to the authorities.

A protection helmet for young people (3-7 years) in winter environment has been developed in this thesis. The result is a concept proposal for development at STIGA Sports AB in Eskilstuna. This thesis work has been performed during 20 weeks, for a Master of Science in Product and Process development at Mälardalen University Eskilstuna Sweden in September 2009 to January 2010. The helmet is shown as a CAD model with detailed solutions to the outer shell, interior and adjustability (in sizes 50-56 cm) which are the three focused areas in the development. Also a physical model in scale 1:1 has been developed and is shown in this thesis work.To achieve the best result possible the process started with an analysis of the market and the product.

The aim of this study was to describe and to analyze needs and social efforts concerning unaccompanied/separated asylum-seeking children. The responsibility for the reception of this target group was transferred on July 1, 2006 from the Swedish Migration Board to the municipalities that sign an agreement with the Swedish Migration Board. Eight qualitative interviews were carried out with representatives for transit-residents and assigned municipalities in Skåne. Our main questions were: How has the reception of unaccompanied/separated asylum-seeking children been planned, how do the municipalities and the transit-residents consider their needs and what is the level of qualifications and competence within the municipalities in order to work with unaccompanied/separated asylum-seeking children on the basis of social efforts? We chose to clarify our findings on the basis of the attachment theory, which is applicable during the critical emancipation phase that the vast majority of the unaccompanied/separated asylum-seeking children find themselves in.

This essay describes coordination of the work environment on construction sites where many entrepreneurs share workplace. As employer, the entrepreneur has main responsibility for the workers safety on the construction site, the project supervisor is responsible for the work environment, and to coordinate the work environment a coordinator of the construction work environment is appointed. The purpose of this essay is to describe how the work environment is ensured on a shared workplace. In order to answer the essays questions I?ve used a juridical method to interpret the law.

Background: Surgical complications has been the main cause of medical injuries and deaths worldwide. In 2008 WHO developed the checklist for safe surgery to reduce the number of surgical complications. The objective of the checklist is to strengthen already established safety routines and contribute to better cooperation and communication. Research shows that compliance to the checklist is deficient, which can affect patient safety.Aim: The aim was to study the extent to which theatre nurses participate in the use of the checklist.Method: Observational study was conducted with a descriptive design and quantitative approach. 24 observations were carried out with aid of an observation protocol of two surgical units at a hospital in central Sweden.Result: The results showed that Timeout initiated widely but compliance to all items was considerably lower.

Theft without break-ins has increased significantly in the last year of swimming, sports and leisure facilities in Karlskrona, more precisely 60%. Vandalism in the shape of graffiti is another common crime. The solutions are divided into social and situational crime prevention. Social crime prevention engage in actions that are based on social causes of crime rather than the opposite situational crime prevention, which instead assumes that discourage with the help of technical solutions and has as primary objective to hinder accessibility for example theft friendly goods. The main purpose of this work is to come up with solutions to prevent these crimes, while also being cost-effective and realistic to implement. The work is important in that it creates safety awareness and promotes a healthy safety culture. Moreover, the future goal is to lower these statistics. The goal of the work is in addition to developing our knowledge of crime subject, was also to provide help and solutions for our clients.

This study focuses on the use of animals in social work from the perspective of social workers. The purpose of this study is to examine social workers? experiences of animal assisted social work and how social workers view the integration of animals in various fields of social work. The research is based on a qualitative method and four semi-structured interviews were conducted with social workers. The theories incorporated in the study are Attachment Theory and Sense of Coherence (SOC).The following results are presented: Social workers are considered to have a more comprehensive understanding of clients compared to their associates who do not hold a degree in Social Work.

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.

This study focuses on the use of animals in social work from the perspective of social workers. The purpose of this study is to examine social workers? experiences of animal assisted social work and how social workers view the integration of animals in various fields of social work. The research is based on a qualitative method and four semi-structured interviews were conducted with social workers. The theories incorporated in the study are Attachment Theory and Sense of Coherence (SOC).The following results are presented: Social workers are considered to have a more comprehensive understanding of clients compared to their associates who do not hold a degree in Social Work.

This study aims to map the opinions and attitudes of lokal elected officials regarding corruption and corruption preventing measures. The study also attempt to determine weather opinions differ based on the interviewed party political affiliations. The study material of the thesis is therefore largely based on interviews with elected representatives from the municipalities; Älmhult, Lessebo and Tingsryd.  .

In 1997, the Swedish parliament adopted a decision on Vision Zero (nollvision) in the road and transport system. Vision Zero means that no one should be killed or seriously injured in traffic accidents in the road transport system (Prop. 2003/04: 160). For the Transport Administration in Sweden (Trafikverket), this means increased demands on security and signage at road work sites around the country. This in turn means increased demands on the contractors that carry out road work for the Transport Administration.

1 augusti 2011 upphävdes Arbetsmiljöverkets dispens för uttag av extra mertid och extra övertid. Istället är det nu upp till arbetsgivaren att bedöma ifall det finns särskilda skäl för uttag av extra övertid och extra mertid samt att bedöma att situationen inte går att lösa på annat rimligt sätt. Skyddsombuden får nu som ett led i regleringen möjlighet att göra framställningar till arbetsgivaren om det behövs för att säkerställa att arbetstidslagen följs.Syftet med uppsatsen har varit att ta reda på vilka omständigheter och situationer, som krävs för att en arbetsgivare ska kunna ta ut extra övertid och extra mertid. Uppsatsen beskriver den gällande rätten för uttag av extra övertid och extra mertid. Syftet har också varit att redogöra för hur skyddsombudens befogenheter har påverkats av de nya reglerna kring uttag av extra övertid och extra mertid.Uppsatsen har baserats på en rättsdogmatisk metod, vilket innebär att den har haft sin utgångspunkt utifrån olika befintliga rättskällor.

This study was based on measurements of growth and shape of 50 clones of wild cherry, Prunus avium L, in south Sweden and aimed at finding out wether or not any of these clones are useful for commercial propagation. Initially, a short assembly of documented knowledge concerning wild cherry as a timber producing tree species was put together. The study of the 50 clones includes information gathered during the fall of 2006 from four trials located in the counties of Blekinge, Småland and Västergöland. The oldest trial, founded in Tranemåla, Blekinge, in 1992, was focused on offspring and aimed at discerning differences between provenances and at developing an adapted plant material. The other experiments were both clone trials and founded in 2002. These are based on 50 individuals selected from the offspring trial in Tranemåla.

ABSTRACTIntroduction: An increasing number of patients undergo surgery under local anesthesia and are thereforeawake during the procedure. Nursing care that is provided to these patients can differ from those thatreceive general anesthesia. Previous research has focused on patients? general experiences of being awakeintraoperative. But there is no research that focuses on patients perceptions of security.

The Swedish Aviation Safety Authority has decided to standardise a classification system for reporting deviations found in inspections. The purpose of a classification system is that similar deviations always should be reported in the same way since this will enable better decisions regarding different risk areas. The inspectors are therefore constrained to use a standardised classification system and are not free to use their own words when reporting deviations. A hierarchal classification system with predefined phrases is in aviation referred to as taxonomy. Taxonomy is already in use when reporting accidents and incidents but not when reporting deviations found in inspections.