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.

Aerated steam treatment is a modern and environmental friendly method for seed borne fungus sanitation, mainly used on cereals. The method involves exposure to heat and high humidity, factors which are known to induce a fast ageing of seeds, thus resulting in reduced storability. This thesis clarifies the interdependence between seed age and the aerated steam treatment intensities. Two studies were carried out in this thesis. In the first study the storage longevity of seeds treated with aerated steam was examined. The second study investigated the shelf-life of the pre-tests used to determine the aerated steam treatment tolerance of a seed lot, by testing the treatment tolerance of seeds aged prior to the treatment.

The conditions for a good silage process start with good wheather and choice of crop, then choice of harvesting machinery. The shorter and more mechanically treated crop, the better quality of the forage. (Pauly 1994). This study has examined the variations in chopping length depending on harvest method. Precision choppers works with a rotating chopping cylinder, where the crop is cut into pieces.

Discharge of untreated wastewater leads to unnaturally high levels of nitrogen and phosphorus in rivers, lakes and the sea, which results in unbalanced ecosystems with eutrophication and lack of oxygen. Part of the phosphorus in surface waters is coming from on-site wastewater treatment from scattered households with unsatisfactory purification. Blast furnace slag is a by-product from iron production, and has in laboratory trials showed good phosphorus binding capacity. To test blast furnace slag as a reactive filter media for phosphorus separation in a full scale experiment, a wastewater treatment plant has been built behind the picnic area at Ångersjön alongside the road E4 in central-eastern Sweden. The plant contains two parallel lines, one with blast furnaces slag and the other with Filtralite-P as phosphorus sorbent. Both filters have showed decreasing phosphorus purification effect with time in spite of a low wastewater load.

Många sjöar är idag påverkade av mänsklig aktivitet, bland annat är 1 % av Sveriges sjöar eutrofierade, däribland Ekoln. Ekoln är en stor sjö i Uppsala län söder om Uppsala som länge varit eutrofierad. Fyrisån och Örsundaån är de största inflödena till Ekoln och Sävjaån är ett betydande biflöde till Fyrisån. Kungsängsverket är Uppsalas reningsverk och har sitt utlopp i Fyrisån och som ett led i att minska eutrofieringen byggdes fosforreningen ut 1972. Fosforhalterna i Ekoln sjönk och algblomningarna blev färre.

Background: The most energy efficient houses today are so called passive houses. These houses achieve high energy-efficiency partly by having well insulated walls. U-value describes the amount of heat transfered through a building element, the more insulation, the smaller U-value. A typical passive house wall have a U-value of 0.10 W/m2,°C. The passive houses are primarily made as small family houses and not as a block of apartments.

This thesis, designed as a case study, is about complications concerning conservation of a decorative oil paint on lime plaster from the drawing-room in Mostorp castle sited in the county of Halland in south-west of Sweden. The building was built 1878-80 with an exterior of granite. The interior walls were made of clay bricks, lime mortar and lime plaster. The oil paint is applied to a layer of putty. The combination of different materials, which are organic and inorganic, affects the movement caused by internal and external stress.

Water is the most essential resource for life. In cases where drinking water is processed from surface water it is important to ensure the raw water is of good quality, and is suitable for processing through the water treatment plant.The drinking water for Västerås is sourced from Västeråsfjärden, in the western side of Lake Mälaren. The city itself is home to marinas, ports, a wastewater treatment plant, the Svartån outlet, sewage pumping stations and stormwater outlets. Because of the negative effects these activities have on surface water quality, Mälarenergi AB is interested in relocating the raw water intake point to Granfjärden, 10 km east of Västeråsfjärden. At Granfjärden the intake point would be less exposed to the activities in Västerås, and could be placed at a greater depth, resulting in better water quality.In this Master?s thesis the water quality and the pollution risks at Västeråsfjärden and Granfjärden sites are compared.

Denna rapport beskriver arbetet med utvecklingen av en ny modell för kaplanturbiner. Utvecklingen bygger på två kopplade differentialekvationer som under arbetets gång anpassats och implementerats i turbinmodellen.Modellen beskriver hur vattenflöde och turbinmoment påverkas av avvikelsen från den optimala kombineringskurvan för vinklarna på turbinens ledskena och löphjul, och är anpassad för ett referensaggregat med tillgängliga provdata. Även övriga enheter i vattenkraftaggregatet modelleras och sätts samman med frekvensregulator och elnät för att simulera aggregatets reglerstabilitet i önätsdrift.Verifieringen av turbinmodellen sker genom försök att återskapa de befintliga verkningsgradskurvorna med hjälp av modellen. Resultatet visar en god följning av de verkliga kurvformerna, dock med något lägre maximal verkningsgrad.Verifieringen av önätmodellen sker genom att prova stabiliteten i nätfrekvens och turbineffekt vid stegpålastningar. Resultatet ger en stabilare reglerstabilitet än i verkligheten, men uppfyller ändå förväntningarna på en fungerande modell.This report describes the development of a new kaplan turbine model.

The most predominant method for forest harvesting in Sweden is the cut-to-length method based on two-machines, a harvester that fells trees and cut them in a predefined length, and a forwarder which transports logs to a landing area for further transport to a processing facility. New machine solutions have to be much gentler to the ground than today?s machines. To be able to develop a forestry machine that preserves the terrain requires a proper understanding of the interaction between tire and soil.The goal of the project is to contribute to the existing knowledge of forest machine tire-soil interaction and to develop a tire-soil model that enables dynamic simulations of forest machines operating in rough terrain. The modeling has especially been focused on the interaction between tires and soft ground.A comparison of theoretical data of different WES-based terrain interaction models and a comparison test data from a full scale field test is presented.

Due to excess precipitation that cause runoff, all soils in Sweden naturally leaches nitrogen.High leaching from arable land is an environmental problem when the runoff reacheswaters. In the international agreement, Baltic Sea Action Plan, the aim is to reduce therunoff of nutrients. Sweden has agreed to reduce its load of e.g. nitrogen to the Baltic Sea.One of the proposed measures is an increased use of site-specific N-fertilization, which hasbeen shown to increase nitrogen use efficiency and therefore also reduce the nitrogen runoff.Either yields are increased with the same total amount of nitrogen, or the total quantityof nitrogen is reduced with preserved yield levels, which is profitable for the farmers.The dynamics of nitrogen leaching differs between top dressing applications above orbelow the economical optimum. There is a consensus about a difference in the dynamics,but not about its magnitude.

Uganda is one country with fastest growing populations in the world and with more than 25% of the population living in poverty. There is a rapid rural urban migration with increasing demands for food for low income earners especially in these areas. One way to mitigate food insecurity is to increase milk and meat production efficiency, and thus reproductive performance of cows is crucial for good production. A well-documented strategy for improving dairy cow productivity through faster genetic improvement is to breed dairy cows using proven semen via artificial insemination (AI). AI has been used in Uganda for over 60 years but only less than 10 %, a small population of the country?s herd has been bred that way. The aims were to study knowledge, attitude and practices factors influencing cow fertility results on dairy farms around Kampala using AI and to propose ways of promoting increased use of AI in Uganda.

Spitz nevus was first described by Sophie Spitz in 1948 as juvenile melanoma. The lesion is a benign melanocytic tumor, which consists of epiteloid- and spindelshaped cells. Histological is spitz nevus difficult to distinguish from malign melanomas and spitzoid melanomas. Loss of symmetry, loss of maturation in the deep component, nuclear polymorphism and hyper chromatic nucleus are features which can be found in melanomas. Some of these features are often seen in spitz nevus.

The project concerns a predevelopment work for Scania AB, a leading manufacturer of heavytrucks, and was performed as a master thesis work for the program Design and ProductDevelopment at KTH. The purpose of this work was to examine how the work situation of truckdrivers, especially long-haulage drivers, can be improved with respect to prolonged sedentaryoccupation. Mental fatigue and under-stimulation due to low cognitive load during long drivescan be major risk factors for traffic accidents. Physical strain injuries to both the skeleton andmuscles are common for this working group and minimal opportunity for daily exercise alsoincreases the risk of developing blood clots in the legs, which can have serious consequences forthe driver's health.An extensive background study, both theoretical and exploratory, was performed to identify thedrivers' concerns and comfort needs. Various treatments such as massage and active sitting wereinvestigated and existing products within the area studied.

Bakgrunden till detta examensarbete var att Qumex Materialteknik vid ett flertal tillfällen konstaterat att material av typen SS 0725 har uppvisat bristfälliga härdresultat. Materialet, som är relativt nytt på marknaden, är ett gjutjärn av typen segjärn och utmärker sig gentemot andra segjärn på grund av sitt höga innehåll av kisel. Då segjärn enligt den nu gällande EN-standarden klassificeras efter sina mekaniska egenskaper uppstår ett problem gällande SS 0725. Materialet uppfyller de krav som är ställda för EN-GJS-500-7 och hamnar därmed under samma materialbeteckning som ett segjärn med betydligt lägre kiselhalt. Att två material med olika kemisk sammansättning hamnar under samma beteckning kan innebära problem.