Idag domineras en stor del av revisionbranchen av fyra stora revisionsbyråer. Det finns forskare som hävdar att revisionsbyråer och då främst de stora byråerna ägnar sig åt prispress av revisionsarvodet, så kallad low-balling, för att locka nya klienter för att sedan ta igen på intäkterna från konsulttjänsterna. En viktig aspekt att undersöka har varit vilka faktorer som påverkar prissättningen av revisionsarvodet då flera studier visar på att ett lågt revisorarvode är av betydelse för klienten. En stor del av den existerande forskningen behandlar amerikanska förhållanden, dock saknas det forskning de svenska förhållanden. Med denna bakgrund väcktes ett intresse att utföra en kvalitativ studie inom den svenska revisionsmarknaden.

Many invasive species propose a big threat against the native fauna in the area that they colonise. Today the raccoon dog (Nyctereutes procyonoides) is speeding from Finland over the border in to northern Sweden. A project to stop the spread and eliminate the individuals that already have established was initiated in the autumn of 2008. To investigate areas that might be interesting for raccoon dogs and to confirm sightings, cameras with auto triggering mechanisms are used. To get the raccoon dog in front of the camera some kind of lure is used. In this study three kinds of different lures was tested against each other?s.

This thesis deals with the numerical 3D simulation of a four stroke, spark-ignited, internalcombustion engine, which is mounted on a high performance motorcycle. The work, carried outin collaboration with Politecnico di Milano and MV Agusta, focuses on the simulation of theintake, compression and expansion stroke, including combustion simulation, using an opensource CFD code.Simulation of internal combustion engines offers a great challenge in the field of CFD research.Moving boundaries of the solution domain, caused by the motion of the piston and valves, leadsto deformation of the computational grid, with decreasing quality of the solution as result. Basedon this, a previously developed mesh motion strategy was employed where a number of meshesare used to cover the whole simulation cycle. Within each mesh interval the internal cell pointsof the mesh are moved to account for the boundary motion of the piston and valves. This strategywas previously applied to simplified geometries as well as real engine geometries.

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.

The Swedish energy system will be influenced by many future changes, such as energy and climate policy objectives. The installation of more renewable electricity could increase by using solar energy. Over the recent years, grid-connected photovoltaic (PV) systems have increased dramatically in Sweden, partly due to various support systems and compensation models. These support systems have been designed to make it easy for individuals and businesses to invest in self-generated electricity and thus contribute to the transformation of the energy system.The introduction of a higher proportion of solar energy may in turn affect the Swedish electricity system. This could mean that the electricity companies will be facing a number of changes in the near future.

With growing economies and better living standards in many parts of the world today, there is a need of expanding the capacity of generating electricity. The alternatives for renewable energy technologies are not fully developed and have still some problems to conquer.The company Minesto has developed a technology that is called Deep Green. It is designed to gain electricity from tidal currents. Deep Green works in a similar way as a kite that is attached to the seafloor with a moving wire. It contains of a wing that moves due to the water current.

On a request from the water sewage plant Gryaab in Gothenburg a power quality survey was performed. The voltages and currents have continuously been sampled in the incoming 10 kV substation HSP01 from April-August 2008. Power quality measurements were also performed in Gryaabs other 10 kV substation HSP04 fed from HSP01 and at the terminals of the induction motor IN_PU4040 of 1.3 MW which controls one of the four large inflow pumps to the plant. The reason for the latter measurement was due to registered negative transients each time the motor was connected to the grid. The cause of the transients could be explained by the coupling in the substation, the ageing of the motor which could result in damage of the bearings or resonance in the motor circuit which amplifies high frequency harmonics.

This paper will discuss the proposed reintroducing of a final degree in upper secondary school. In a public government inquiry that was released in March 2008 a proposal about reintroducing a final degree in upper secondary school was presented. A final degree has not been a part of the upper secondary school science 1968. Why was the system with a final degree abounded and why do the government want to reintroduce it?Research in pedagogy has through the years presented numbers of theories about assessment.

On a request from the water sewage plant Gryaab in Gothenburg a power quality survey was performed. The voltages and currents have continuously been sampled in the incoming 10 kV substation HSP01 from April-August 2008. Power quality measurements were also performed in Gryaabs other 10 kV substation HSP04 fed from HSP01 and at the terminals of the induction motor IN_PU4040 of 1.3 MW which controls one of the four large inflow pumps to the plant. The reason for the latter measurement was due to registered negative transients each time the motor was connected to the grid. The cause of the transients could be explained by the coupling in the substation, the ageing of the motor which could result in damage of the bearings or resonance in the motor circuit which amplifies high frequency harmonics.

On a request from the water sewage plant Gryaab in Gothenburg a power quality survey was performed. The voltages and currents have continuously been sampled in the incoming 10 kV substation HSP01 from April-August 2008. Power quality measurements were also performed in Gryaabs other 10 kV substation HSP04 fed from HSP01 and at the terminals of the induction motor IN_PU4040 of 1.3 MW which controls one of the four large inflow pumps to the plant. The reason for the latter measurement was due to registered negative transients each time the motor was connected to the grid. The cause of the transients could be explained by the coupling in the substation, the ageing of the motor which could result in damage of the bearings or resonance in the motor circuit which amplifies high frequency harmonics.

On a request from the water sewage plant Gryaab in Gothenburg a power quality survey was performed. The voltages and currents have continuously been sampled in the incoming 10 kV substation HSP01 from April-August 2008. Power quality measurements were also performed in Gryaabs other 10 kV substation HSP04 fed from HSP01 and at the terminals of the induction motor IN_PU4040 of 1.3 MW which controls one of the four large inflow pumps to the plant. The reason for the latter measurement was due to registered negative transients each time the motor was connected to the grid. The cause of the transients could be explained by the coupling in the substation, the ageing of the motor which could result in damage of the bearings or resonance in the motor circuit which amplifies high frequency harmonics.

On a request from the water sewage plant Gryaab in Gothenburg a power quality survey was performed. The voltages and currents have continuously been sampled in the incoming 10 kV substation HSP01 from April-August 2008. Power quality measurements were also performed in Gryaabs other 10 kV substation HSP04 fed from HSP01 and at the terminals of the induction motor IN_PU4040 of 1.3 MW which controls one of the four large inflow pumps to the plant. The reason for the latter measurement was due to registered negative transients each time the motor was connected to the grid. The cause of the transients could be explained by the coupling in the substation, the ageing of the motor which could result in damage of the bearings or resonance in the motor circuit which amplifies high frequency harmonics.

On a request from the water sewage plant Gryaab in Gothenburg a power quality survey was performed. The voltages and currents have continuously been sampled in the incoming 10 kV substation HSP01 from April-August 2008. Power quality measurements were also performed in Gryaabs other 10 kV substation HSP04 fed from HSP01 and at the terminals of the induction motor IN_PU4040 of 1.3 MW which controls one of the four large inflow pumps to the plant. The reason for the latter measurement was due to registered negative transients each time the motor was connected to the grid. The cause of the transients could be explained by the coupling in the substation, the ageing of the motor which could result in damage of the bearings or resonance in the motor circuit which amplifies high frequency harmonics.

On a request from the water sewage plant Gryaab in Gothenburg a power quality survey was performed. The voltages and currents have continuously been sampled in the incoming 10 kV substation HSP01 from April-August 2008. Power quality measurements were also performed in Gryaabs other 10 kV substation HSP04 fed from HSP01 and at the terminals of the induction motor IN_PU4040 of 1.3 MW which controls one of the four large inflow pumps to the plant. The reason for the latter measurement was due to registered negative transients each time the motor was connected to the grid. The cause of the transients could be explained by the coupling in the substation, the ageing of the motor which could result in damage of the bearings or resonance in the motor circuit which amplifies high frequency harmonics.

On a request from the water sewage plant Gryaab in Gothenburg a power quality survey was performed. The voltages and currents have continuously been sampled in the incoming 10 kV substation HSP01 from April-August 2008. Power quality measurements were also performed in Gryaabs other 10 kV substation HSP04 fed from HSP01 and at the terminals of the induction motor IN_PU4040 of 1.3 MW which controls one of the four large inflow pumps to the plant. The reason for the latter measurement was due to registered negative transients each time the motor was connected to the grid. The cause of the transients could be explained by the coupling in the substation, the ageing of the motor which could result in damage of the bearings or resonance in the motor circuit which amplifies high frequency harmonics.