The purpose of this research is to examine the implications of the provisions in the Swedish Code of Corporate Governance (the Code) concerning auditor attestation of the internal control report. We will focus on how the auditors? augmented responsibilities will affect the efficiency in the audit process.Our research indicates that the main benefit from reviewing the internal control report is achieving more reliable internal controls, which results in greater prevention of misstatements in the financial statements. This will affect the efficiency in the audit process since the auditor can place more reliance on internal controls when performing audit procedures. This implies that the benefits of preventing misstatements could outweigh the efforts and resources spent on reviewing the internal control report..

The purpose of this report is to examine various roof structures that can operate in a warehouse with large spans. The building that is examined in the report is currently under construction, and the roof construction has already been selected. The selected roof system will therefore be compared with some other structures and materials that have been possible. The report will evaluate three different frame materials, two insulating barriers and two overlaying materials. Another important part in major construction projects is the roof safety.

This thesis has been done in collaboration with Peab Stockholm Building 3, which is a region within the Peab Sverige AB. The report is based on a survey and studies of Peab business management systems and production literature. For general information gathering has literature from well-known sources collected in libraries and through the Internet. It shows through the work that Peab has routines for experience feedback in the construction process, but that these procedures work in a small scale and the practical work experience feedback does not work at all. This is also something the construction industry in general also perceived as problematic. The questions in the report are of a wide scale and concerns construction errors cost, how the employees perceive that the company takes advantage of the skills and the mental stress in production line. The goal is to find how Peab Stockholm Building 3 will work on the experience feedback to allow for better productivity. In conclusion, the report author tries to demonstrate what can lead to increased productivity and improved work experience..

The basic ingredient of paper is the individual wood fibers. The property of the fibers depends on a variety of factors e.g., method of pulp production and processing. The final sheet quality depends in part on how the fibers interface between each other and therefore factors that affect the fiber size are of interest.The flexibility of the fibers depends in part on the pore water i.e., the fiber swelling. The sheet becomes less flexible at low water content which gives a loss in strength. Thus it becomes desirable to increase the water uptake.The experimental investigation described in this report consists of exposing the wood fibers to different ions and ionic strength and then measure the pore size by thermoporosimetry where a DSC (Differential Scanning Calorimeter) is used.

This study investigates whether auditors affect the tendency to report correct taxes for small companies. Since November 2010 the smallest companies in Sweden are no longer obliged by law to have an appointed auditor to perform the former yearly audit. The auditor shall during the audit, amongst other tasks, investigate whether the audited companies follow Swedish law, and report them if they do not. The presence of the auditor might influence the actions of companies to act according to law, and reduce errors in the reporting. Errors regarding tax reporting will result in a revised tax decision if detected by The Swedish Tax Agency.

Many companies do not register all the stops that occur in a production plant, it often takes longer to report than to fix the problem. If no problems are registered, you cannot trace where the problems arise.This master thesis was performed at AcobiaFLUX and they have noticed an increased demand from their customers to trace problems raised in their processes. The aim of the thesis was to find out how a tool to monitor a process best could be developed. Then the most essential from the theoretical base was developed into a useful tool for operators. For the operators to know if the process utilizes the full capacity of a process, the tool presents a measure of the Overall Equipment Efficiency, OEE.

The purpose of this essay was to examine whether there were any differences in social workers way of investigating boys and girls, age 13-15. The main questions we wanted to answer were; which were the factors that the social workers focused on? Did the investigations lead to a measure and if so, which one? How were risk and protection factors described and ana-lysed?To answer our questions we read and analyzed 22 reports, written by social workers 2004 at the department for teenagers and families at a social welfare service in Sweden. We came to the conclusion that there were some differences, but these were few and not extensive. Recreational activities was mentioned in a higher degree in the boys reports while health, housing conditions and network were mentioned more often in the girl´s reports.

The Net Promoter Score (NPS) has been claimed to be the single most reliable indicator of firm growth and has gained wide adoption among companies in a broad range of industries. This is despite a lack of rigorous scientific testing. The purpose of this study is to examine the predictive strength of the question "How likely are you to recommend [.] to your friends and colleagues " that the metric is based on: how well does it actually predict future consumer behavior Furthermore, the report aims to create a greater understanding of the factors that explain a person's word of mouth (WOM) intention and which behaviours cause that intention to change. A longitudinal study was conducted of 304 consumers' WOM intention regarding two non-carbonated drinks and their subsequent WOM and purchase behavior. The analyses show that the behaviors are captured by the metric to some extent.

The aim of this study is to examine the knowledge and experience of the bad breath among high school students in Kristianstad. A further objective was to measure the amount of VSC (Volatile Sulfur Compounds) among those who perceive themselves to have a bad breath. A questionnaire with 21 closed questions was distributed to 120 high school students from Kristianstad municipality who were between the ages of 17-20. The results of this study revealed that most of the students had good knowledge of halitosis. The majority of all participants thought it was important to smell fresh in the mouth and also experienced most of their breath as very good or good.

The Swedish road transport sector relies almost completely on fossil fuels. In 2007, as much as 96 percent of the total sales of fuels was made up of petrol and diesel, while at the same time the share of total emissions of greenhouse gases in Sweden that came from road transports amounted to close to 30 per cent. Sweden is by no means worse off than any other European country in these respects. In order to address the questions of high oil dependence and CO2 emissions the European Commission has proposed a reinforcement of the legislative framework, with a 10 percent minimum for the market share of biofuels in 2020. Furthermore, the proposed target is binding for the member states, unlike the current voluntary target of 5.75 percent by 2010. More than doubling the usage of biofuels in only a bit more than a decade will most likely not be possible without policy interventions.

This report is a degree paper made for the Engineering program in Technical Chemistry at the School of Engineering, Jönköping University.The intention of the project which is described, is to answer whether HV71 might become environmentally certified according to the criteria of "miljödiplomering". The project also included an investigation of which further steps and measures must be undertaken by the enterprise in order to achieve the certificate. The final part was to implement the necessary requirements for the certification.The report starts with a short background where the origin and function of environmental management is briefly explained.The report continues with how the practical work with the environmental certification was done according to requirements of Jönköping municipality. Motivations behind each part of the process are given as well as explanations of how each part of the process was carried out.The final result of the project was that HV71 took the measures needed to live up to the required demands. After a revision made by Miljöstrategen i Jönköping AB, HV71 passed the demands and became thereby an environmentally certified business..

This report investigates a possible solution to the problem with adapting wave powerplants to work in countries with tidal water. The wire connecting the buoy at the surface with the generator at the bottom needs to adjust to the varying water depth. Our solution to this problem is to attach the wire to a jack which is then placed inside the buoy. The jack is then powered by an electric engine. The report discuss what forces the buoy will be exposed to and then the structural integrity of the design is evaluated through simulations.

Millions of people are using search engines every day when they are trying to find information on the Internet. The purpose of this report is to find out how people formulate search queries. The result in this report is based on an empirical study which is based on a search log from the Swedish search engine Seek.se.One of the results in this thesis is that nearly all search queries are based on keywords..

Media has the power to influences society. Some call them the third power of a state. Through amongst others, the agenda setting theory and the framing theory, this report seeks to understand how media describes the swine influenza and how it uses its power to influence people to vaccinate. As this report will show, there is no doubt that media has had an impact on the Swedish population of which 60 per cent followed through with the vaccination. Media used an information discourse and attempted to present its articles in an impartial manner and used governmental authorities and experts to support its arguments.

This report is the result of several interviews of employees within the field of pedagogy. The background behind this report is my period as a trainee in one of the daily activities in Malmo. In daily activities the employers gets training, education and guidance in Marte meo, which is funded by public finances. The method, which this study focuses upon is called Marte meo. It is a method of communicating and developing the means for the participants to evolve their skills in communicating and increase self esteem.