In the recent years auditing scandals all around the world, deficient internal control has attracted a lot of attention. This has contributed to further requirements on insight and internal control. Those scandals have seriously damaged the auditor?s profession and contributed to a reduced trust among the public. Therefore an extensive work to recover and stringed the trust was started all around the world.

Stress är en växande folksjukdom i Sverige och en grupp som kan vara särskilt utsatta för kumulativ stress är soldater som ligger i beredskap. Vi har från våra förfäder ärvt en förmåga att vid fara reagera med en stressreaktion som en förberedelse för kamp eller flykt, också med en reaktion som gör att vi kan bli handlingsförlamade. Om dessa reaktioner upprepas gång på gång utan att kroppen får utlopp för den höjda energinivån ökar slitaget på kroppen. Stresshormoner samlas i kroppen och byggs på och kan under en längre tidsperiod leda till kumulativ stress. Om detta fortsätter kan det leda till ett utmattningssyndrom.Syftet med uppsatsen är att kartlägga hur soldater som ligger i beredskap upplever sin allmänna hälsa och den stress som de dagligen utsätts för.

Acute myocardial infarction is a serious diagnosis. Both the patient and the loved ones experience an immediate uncertainty. To be able to emotionally support the patient´s spouse, the nurse in the coronary care unit must be prepared to also encounter the world of the spouse. The aim of this study was from a nursing perspective to illuminate how life was experienced during the first two months by the spouse of someone, who was stricken by a first time acute myocardial infarction. Interviews with six spouses were conducted.

Introduction: The interaction between different care facilities and professions is important in the care of older patients. Patients do not always get enough time to recover and often have a continued need for care. A discharge process of good structure in which the patient and relatives are participating and the continued need of care is assured is of importance in care of older patients.Objective: The overall purpose of this study is to compare the discharge process for patients over 75 years old admitted to a emergency medicine ward respective a emergency medicine ward with geriatric focus at a medicine clinic, to compare discharge process between these wards and evaluate the patients situation at home after discharge.Methods: A survey of medical records with a protocol and a telephone survey have been performed. Data was analyzed with descriptive and analytic statistic. Patients at the medical wards MAVA and care unit number 21/34, which are 75 years or older and are discharged to their own home, within the municipality of Göteborgs stad, in Sweden, are included in this study.Results: The discharge process differed between medicine wards with emergency medicine and geriatric focus.

Metso Paper offers a front-running range of solutions and services for the pulp and paper industry. At the baling unit, design solutions are developed for manufacturing and handling of pulp bales. The machines are continuously developed to satisfy customer needs. One big step in the development of the baling line was to remove hydraulics from the machines and replace it with electrical motors and pneumatics. This was not done on the folding machine which is still driven by mainly hydraulics.

The transformer is one of the most common and most important electric machines for power companies. Cost of investment and the economic worth of a transformer are counted in millions of SEK. Because of that, proper maintenance actions that may lead to longer technical life time should be the aim in all situations.The aim with the report was to perform transformer diagnosis by dissolved gas analysis on Umeå Energi AB´s power transformers and a risk assessment. The report should also contribute to longer life time for the transformers.Oil samples were taken from each transformer two times. The first sample in summer 2013 and the second in April 2014.

HR-funktionens uppgift i en organisation är att tillvarata den mänskliga resursen och se till att goda arbetsförhållanden uppnås. Detta för att kunna attrahera, rekrytera, behålla och utveckla kompetens (Kira 2003). På senare år har arbetsförhållanden och arbetsvillkor uppmärksammats på kommuner i Sverige för bland annat enhetschefer i äldreomsorgen. Arbetsförhållandena, arbetsvillkoren och framför allt den höga personalomsättningen bland dessa, har lett till en problematik som var en av valets viktigaste frågor 2014. Syftet med denna studie är att beskriva arbetsförhållanden för enhetschefer inom mindre kommuner i Sverige, inom den sociala sektorn och belysa hur dessa skulle kunna förbättras.

Background: Power by force and threats used to be the common way to collect taxes, but this procedure is today completely different. It?s now more about building a mutual relationship and with help of laws and controls steer citizens and companies to pay the tax they owe. Thus the way to collect taxes have changed over the years, the collecting of taxes aren?t a popular task to do.

The purpose with this study was to investigate how the behaviour and physiological parameters differ between high ranked and low ranked cows, and between cows in an automatic milking system verses conventional milking parlour. The study was carried out at the Kungsängen research Centre, Department of animal nutrition an management, Swedish University of Agriculture Sciences, Uppsala. Twelve cows, the six highest and the six lowest in social rank were selected from the automatic milking system for the experiment. Ten cows, the five highest and five lowest in social rank were selected from the conventional system. Blood samples were taken during milking and resting.

There is an irregularity in the interregional migration in Sweden. An increasing proportion ofthe population is drawn to the metropolitan areas, which creates problems for the smallermunicipalities and towns when their population declines. At the same time, our whole societyis faced with a great challenge: we need to redirect towards a sustainable development, wherethe environmental issues are discussed and dealt with to secure that all present and futuregenerations are given equal opportunities to live a good life.The aim of this study is to, focusing mainly on the environmental dimension of thesustainability concept, examine the attractivity of housing with sustainability claims. Toanswer this, three research questions were used:? Was the migration motive to reduce their environmental impact a part of the decision tomove, among migrants who had moved to housing with sustainability claims?? If the motive was a part of the decision, how much impact did it have compared to othermigration motives?? Which factors in housing aiming at sustainability are considered important by peopleliving in housing with sustainability claims?The research questions have been answered using quantitative data, gained in the form of selfadministeredquestionnaires which were distributed in four different residential areas withsustainability claims in the county of Västra Götaland, Sweden.

During the past 10 years Sweden has updated its penal code for sexual crimes twice. Despite this few are convicted for the crime of rape in Sweden. As the majority of perpetrators being male, this is a problem concerning women?s rights to respect for their bodies and personal integrity. A possible explanation, and this study?s point of departure is a potential discrepancy between the intention of the law and the interpretation of the same as the Swedish legal system rests on a foundation of legal positivism.

BakgrundDjup sedering är associerat med förlängd vårdtid och ett flertal komplikationer för intensivvårdspatienten. Även för ytlig sedering medför komplikationer, stress och lidande. Studier visar på vikten av adekvat sedering, samt att skalor och protokoll används. Syftet med denna studie var att beskriva sederingsnivå, andel optimalt, över- och undersederade patienter, vårdtid i ventilator och vårdtid inom intensivvården för patienter på en svensk intensivvårdsavdelning.MetodStudien, med deskriptiv design, inkluderade konsekutivt sederade, ventilatorbehandlade patienter, 18 år och äldre, på en svensk intensivvårdsavdelning under nio månader. Primära utfallsvariabler var sederingsnivå, utifrån Motor Activity Assessment Scale och andel optimalt, över- och undersederade patienter.

The 26th of February 2009 the Swedish government gave a referral to the council of lawregarding the removal of a law concerning mandatory membership at a student union andstudent nation while studying at a university or college in Sweden. This has led to adiscussion amongst the student nations in Uppsala as to how this proposed change will affectthe nations? future operations. Some, including the chairwoman for Kuratorskonventet,Therez Olsson, and the 1Q for Norrland?s student nation, Jon Stridh, have expressed theirworries that this could lead to a decrease in members.

There is an irregularity in the interregional migration in Sweden. An increasing proportion ofthe population is drawn to the metropolitan areas, which creates problems for the smallermunicipalities and towns when their population declines. At the same time, our whole societyis faced with a great challenge: we need to redirect towards a sustainable development, wherethe environmental issues are discussed and dealt with to secure that all present and futuregenerations are given equal opportunities to live a good life.The aim of this study is to, focusing mainly on the environmental dimension of thesustainability concept, examine the attractivity of housing with sustainability claims. Toanswer this, three research questions were used:? Was the migration motive to reduce their environmental impact a part of the decision tomove, among migrants who had moved to housing with sustainability claims?? If the motive was a part of the decision, how much impact did it have compared to othermigration motives?? Which factors in housing aiming at sustainability are considered important by peopleliving in housing with sustainability claims?The research questions have been answered using quantitative data, gained in the form of selfadministeredquestionnaires which were distributed in four different residential areas withsustainability claims in the county of Västra Götaland, Sweden.

This master thesis was carried out for Saab Avitronics, a business unit of Saab ABactive in electronic systems for military aircrafts. Reliability and weight are of crucialimportance in this environment. To improve reliability and lower the weight graphitemay be used for electronics cooling. Graphite is an anisotropic material and hasthereof high thermal conductivity in two directions (in-plane) and a relatively lowconductivity in the third direction (through thickness).The purpose of this thesis was to investigate if graphite is an adequate thermalconductor to use in PCB carriers. The carriers support and cool the PCB by divertingthe heat dissipation from the PCB components to the edge.