Sarbanes-Oxley Act (SOX) antogs i USA som ett svar på de redovisningsskandaler som uppdagades under 2000-talets början. Lagen gäller även exteritorriellt och därför har flera svenska bolag varit tvungna att följa lagstiftningen, vilket även påverkat de svenska revisorernas arbete. SOX:s främsta syfte är att se till att VD:n och ledningen tar ett större ansvar för bolagets finansiella rapporter och att se till att de upprätthåller en god intern kontroll. Det är Section 404 i SOX som behandlar den interna kontrollen och ställer dessa krav på ledningen. Uppsatsen syfte är att beskriva samt att öka förståelsen för hur revisorns granskning av de berörda bolagens interna kontroll, utifrån de svenska revisorernas perspektiv, har påverkats i och med införandet av Section 404. Syftet är vidare att ta reda på om revisorns oberoende enligt Section 201 påverkats och i sådana fall i vilken bemärkelse det har påverkats. Vi har valt att tillämpa en kvalitativ metod med aktörssynsätt. För att få en ökad förståelse för problemet genomförde vi intervjuer med revisorer som har betydande kunskaper och arbetar aktivt inom området. I studien har det framkommit att revisorer idag måste granska den interna kontrollen mer på detaljnivå än vad de gjort tidigare, för att ta reda på vilka kontroller som är väsentliga för bolagets interna kontroll.

Tycho Hedéns Väg in Uppsala has evolved from being a through fare passage and highwayto the oversized road frame running through the city it is today. At the present time, dueto the relocation of the E4 highway east of Uppsala, Tycho Hedéns road creates a barrierbetween the north eastern area of Uppsala and the remaining parts of the city centre. Theroad is designed to endure heavy traffic and high speed limits, generating a surrounding urbanarea were inhabitants are complied to follow the standards set for a high traffic-accessibleenvironment. Furthermore, the heavy traffic has led to the turning of both urban roadsidesaway from the actual road. The aim of this project and proposal is to show the possibilities ofhow the innate features of Tycho Hedéns road can be used more advantageously to mend thecity area of Uppsala.

The main purpose of this stydy was to evaluate the Aurora clinic (for women afraid of birth/delivery) in the south of Sweden. Questionnaires were sent to 197 women who had contact with the Aurora clinic during 2007 and 2008. The group of participants contained both pregnant women and women who have given birth. A total of 136 women replied. The results showed that both the average age and the level of education of the women were high.

Title: Studies on the development section in symphonies composed by W.A. Mozart ? An attempt to concretize musical form. This study, which has an earlier work by the author as its starting point, aims to concretize the development section by examining symphonies composed by W.A. Mozart.

Tycho Hedéns Väg in Uppsala has evolved from being a through fare passage and highwayto the oversized road frame running through the city it is today. At the present time, dueto the relocation of the E4 highway east of Uppsala, Tycho Hedéns road creates a barrierbetween the north eastern area of Uppsala and the remaining parts of the city centre. Theroad is designed to endure heavy traffic and high speed limits, generating a surrounding urbanarea were inhabitants are complied to follow the standards set for a high traffic-accessibleenvironment. Furthermore, the heavy traffic has led to the turning of both urban roadsidesaway from the actual road. The aim of this project and proposal is to show the possibilities ofhow the innate features of Tycho Hedéns road can be used more advantageously to mend thecity area of Uppsala.

Agricultural drainage ditches are links between fields, lakes and oceans, having the potential to transport e.g. sediment and nutrients. When in a good condition, drainage ditches can act as sinks for e.g. phosphorus and sediments and prevent eutrophication downstream. The aim of this study was to determine the condition of one agricultural drainage ditch and to come up with suggestions for appropriate measures. The aim was also to determine which of the ditch?s properties that were possible to evaluate visually, which processes they represented as well as which properties required complementary physical analysis. This in order to contribute to the work of developing a method for determining the status/condition of agricultural drainage ditches.

At the beginning of 2011, Sweden started using the European rules for structural design, the Eurocodes, instead of the previous national rules. In both the previous rules and the Eurocodes, it is possible to dimension concrete columns using tabled values. However, the required cross section measurements have increased considerably. Moreover, it is possible to dimension concrete columns using calculations, however, this is unusual.The development of a fire in a fire cell can be divided into the growth stage, the fully developed fire and the cooling phase. The duration of each phase, as well as the temperature, is dependent on a number of factors, e.g.

With this paper my aim has been to investigate my subjectivity and responsibility as a landscape architect and to find ways to relate to it and handle it in my work. When I advocate a certain concept for a project, I influence the outcome, and in doing so I take on a personal responsibility. Even though my judgement is built upon facts and cooperation with colleagues and other consultants, I am always responsible for the part I play and how I affect the course of action. To what extent can I advocate my view and is it actually my responsibility to do it? How is my subjectivity part of my knowledge and influence as a landscape architect? I have interviewed three well known Swedish landscape architects to have their view on the matter. Since they are all strong individuals with huge experience and influence, the personal responsibility they bring upon themselves for their design action is as important. I have also used one of my own projects as a case study, analysing my design and standpoint and my relationship to the client to illustrate how these questions emerge even in the smallest projects. In the last section of the investigation I have searched for clues in diverse literature. This section is divided into three view points; the society, the profession and the individual..

Uppsats för avläggande av filosofie kandidatexamen iKulturvård, Konservatorsprogrammet15 hpInstitutionen för kulturvårdGöteborgs universitet2009:16.

This paper is a study of corporate governances in the municipal of Stockholm. The purpose of this paper is to enlighten the problems and opportunities for the corporate governances of the wards in the municipal of Stockholm. The municipal of Stockholm is made up of 18 relatively self-governing wards, whose activities bear a resemblance to one and other. Therefore we have specified our survey to corporate governances in the ward of Skarpnäck (Skarpnäcks stadsdel), to be able to use this ward as an example to corporate governances in the entire municipal of Stockholm. The essay emanates from the important management theories: Budget, Integrated Management system (ILS), Benchmarking and Balanced Scorecard.The essay is based on interviews and a poll survey we conducted in the administration of the ward of Skarpnäck, and also based on interviews with Stockholm?s city hall.

The aim of this masters thesis is to, from a queertheoretical point of view, examine the possibilities to classify the subject homosexuality in three different classification systems. The three systems that have been analysed is the Swedish classification system SAB, the Universal Decimal Classification UDC and Dewey Decimal Classification DDC. The analysed editions are updates from the beginning of the 1970´s until today. The emphasis has been on how well the systems correspond to the changing society. We found several differences between the three systems, but also some resemblances.

The goal with this master thesis has been to evaluate and to examine the stationary resistance bridge. The resistance bridge uses a 4-point measuring to determinate the resistance, which is used in the manufacturing of the conductor. It is then used when the resistance is to be decided for coarser aluminium conductors. A conductor has to fulfil certain demands to be able to move forward in the process. One of these demands is the resistance in ohm/km, which has demands that the measure values of the resistance bridge are as true and precise as possible.

The aim of this study is to investigate how and in which form students come in contact with practical applications in the upper secondary school course Chemistry B. The study is based upon the assumption that all learning is situated in a social environment. The theoretical framework is the design theory perspective, which entails an assumption that the pedagogical tools affect the knowledge content.The empiric materials in the study are collected through three methods: textbook analysis, classroom observations and questionnaires. Two groups of students and their teachers were observed during a section of the relevant course. The textbook analysis focuses upon the same course section in the textbooks of the two groups and compares these books with the relevant section in a third textbook.

This thesis is the result of the author?s interest in music and electronics, namely the design and manufacturing of a stereo sound system with an active crossover. In short it can be stated that an active crossover has many advantages over its traditional passive counterpart. The active design naturally results in a more complex system comprised of a multiple number of components. This report deals with the theoretical aspects of preamplifiers, crossovers and power amplifiers as well as power supply and control.

Since storytelling is a growing form of teaching we wanted to interview teachers to see what their experiences and opinions were on the subject. Therefore the purpose of this study is to use interviews to examine teacher perceptions and experiences about storytelling and its effect on language development. I will investigate both the use when the teacher is telling a story but also when students are telling stories. With help from my supervisor I was able to come up with interview questions that would help me answer my research question. After the interviews I reviewed the answers and analyzed them.