De senaste årens stora redovisningsskandaler har lett till ökade krav på bolagsstyrning och intern kontroll. Bolagsstyrningens fyra hörnstenar består av styrelsen, den verkställande ledningen,internrevisionen och externrevisionen. En solid bolagsstyrning kräver ett effektivt samspel mellan dessa fyra parter. I vår uppsats fokuserar vi på intern- och externrevisionens roller och relationer. Syftet med uppsatsen är att öka förståelsen för internrevisionens och externrevisionens respektive roller, undersöka om koden alternativt SOX har påverkat deras roller samt beskriva hur de arbetar och samverkar för att stärka den interna kontrollen över den finansiella rapporteringen för att tillsammans skapa en effektiv revision.Vi har genomfört en kvalitativ undersökning utifrån delvis strukturerade intervjuer med tre internrevisorer och tre externrevisorer samt sekundärdata som litteratur, artiklar och Internet.Undersökningen visar att internrevisionen och externrevisionen har olika uppdragsgivare och olika granskningsinriktning, men det ligger i båda parters intresse att kvalitetssäkra den interna kontrollen över finansiell rapportering.

The project was performed at SiemensIndustry Drive Technologies with theobjective to provide actual values forthe energy savings potential withinSiemens scope of practice.In Sweden the electrical drives standfor about 30 % of the total electricityconsumption and about 60 % of theelectricity consumption within theindustry. During the pre-study phaseelectrical drives with pump applicationswere identified as large energy users.Because of this a case study at one ofSiemens customers, Stora Enso Fors wasperformed. The system that was evaluatedduring the case study was a throttledsystem with a centrifugal pump forpumping pulp.The results yielded that a saving ofover 50 % could be achieved by replacingthe throttle valve with a variable speeddrive, a frequency converter. Thepayback period was two years and twomonths and the present value for thetotal life cycle cost of the variablespeed system was 662.566 SEK lower thanfor the throttled system. As aconsequence, Stora Enso Fors is advisedto invest in a frequency converter forregulation of the system.The general conclusion is that a focuson system efficiency is the mostimportant factor in energy efficiencyprojects and that the system regulationmethod has a large impact on the overallsystem losses and hence its efficiency.Energy efficiency potential forthrottled systems with centrifugal pumpsis large and significant economicalsavings can be made through investmentswith short payback time..

This thesis applies to a novel steam expander, one part of a steam engine system, a wobble plateengine. The piston in the expander moves axially with the outgoing rotating shaft and is locatedon a plate, why the engine type is called axial engine. When steam is applied to the plungers theplate wobbles creating a rotation on the shaft going thru the wobble plate. The steam expander issupposed to be used in exhaust gas recovery (bottoming cycle) applications and small scaleenergy production. The commissioner is Ranotor Utveckling AB.

EW26 is a Bachelor thesis carried out by students, Jessica Blomberg, Sara Danielsson and Mikael Johansson, during the academic year 2010-2011 at the Innovation Engineering Program of Halmstad University. The project was conducted in close cooperation with Ergosafe AB.Ergosafe develops, manufactures and sells electric sliding windows. Due to the company?s current expansion phase they want to increase their product range. The company has identified a need for large windows that moves vertically.

The electric vehicle market has potential to contribute to Sweden?s national goal to have a fossil fuel independent transport sector by 2030. However, the market answers to a lot of challenges making it difficult for the market to fully reach its potential. The volume of electric vehicles has seen a steady increase during the last year (2012), although many of these vehicles are mostly for PR purposes or bought by the public sector that wants to lead by example. Still, barriers in the form of high purchase costs, an anxiety for the limited battery capacity and the lack of standardisation are some of the problems that the market is struggling to solve.

Bakgrund och problem: Konsultbranschen kännetecknas av en hög omsättning av aktörer. En anledning till att det ständigt alstras nya mindre aktörer till branschen är att den kan vara lukrativ med låga inträdesbarriärer. Men varför försvinner många aktörer lika fort som de kommer upp? Är det en brist på strategi och styrverktyg som ligger till grund för problemet? Kan det bero på svårigheten för småföretag att skapa sig en solid varumärkeslegitimitet, och finns det en möjligt att med hjälp av styrverktyg stärka företagets varumärkeslegitimitet? Fallföretaget som använts i den här studien är ett litet konsultföretag som vill stärka varumärkeslegitimiteten med hjälp av differentieringsstrategi på marknaden.Syfte: Syftet med den här studien är att med hjälp av en egenarbetad utvärderingsmodell utvärdera olika långsiktiga styrverktyg inriktade mot små konsult- och tjänsteföretags. Genom att utvärdera för- och nackdelar för tre utvalda styrverktyg och sedan applicera de på ett litet konsultföretag är förhoppningen att studien kan leda fram till rekommendationer gällande styrverktygens nytta och möjlighet till anpassning.Metod: I metodavsnittet förklaras vilka metodiska val som har använts i studien.

IASB is currently working with the replacement of IAS 39 Financial Instruments: Recognition and Measurement. The new standard IFRS 9 Financial Instruments is said to be based on principles as opposed to the more rules-based IAS 39. This thesis examines the third phase of the project regarding micro hedge accounting. The expressed goal from IASB is to provide more useful hedge accounting information by reducing complexity of the standard. To examine the potential effects of the transition from the rules based IAS 39 to the more principles based IFRS 9, we have performed a case study on a major Swedish bank.

Syfte och frågeställningarSyftet med uppsatsen är att kartlägga säkerhetsansvarigas och supporterföreningarnas syn på supporterproblematiken i dagens fotbollssverige och se om där går att finna några likheter eller skillnader.Hur ser de tillfrågade på den egna klubbens problematik?Hur ser de tillfrågade på problemen med casualsupportrar?Hur ser de tillfrågade på medias inflytande på supporterproblematik?Hur ser de tillfrågade på förbundets arbete med supporterproblematik?Hur fungerar samarbete och utbyte mellan föreningarna?Metod:För att kunna besvara vår frågeställning så valde vi ut dom fem största publiklagen inom svensk fotboll nämligen Allmänna Idrottsklubben (AIK), Djurgårdens Idrottsförening (DIF), Hammarby Idrottsförening (HIF), Idrottsföreningen Kamraterna Göteborg (IFK Göteborg) och Malmö Fotbollsförening (MFF). För att hjälpa oss att besvara frågorna intervjuade vi supporterordförande och säkerhetsansvarig i dessa klubbar.Resultat:Läktarkulturen och supporterkulturen har växt väldigt mycket dom senaste åren och med den har supporterproblematiken också ökat. Alla tillfrågade är kritiska till Svenska Fotbollförbundet och deras inställning till säkerheten på och utanför de allsvenska arenorna. Det hörs även kritiska röster om hur media rapporterar och hur det kan bidra till rekryteringen av s.k.

The regulatory framework for constructional calculations in Sweden did expire In January the 1.st, 2011.Since then the constructional regulatory that originally were composed by Boverket (BKR) has been replaced by new common range (Eurocodes) for the entire European Union. This transition has led to changes in existing rules and standards regarding dimensioning area in Grids and has forced a need for updating to structural Engineers.The new calculation system has caused time-consuming studies of the new rules and a proper understanding of all the advice and regulations for the entire profession.This study has been carried out in cooperation with the firm "Knut Jönson Ingenjörs AB i Stockholm?, that has been affected by this transition as all other consulting firms. The firm has requested for a calculation method of wall beams according to Eurocodes. The study's focus is therefore to clarify the rules and guidelines regarding the design of wall beams according to the new regulation.

Testicular measurements and daily sperm output (DSO) are important factors affecting reproductive capacity of stallions. In the present study testicular measurements of 10 Swedish half-blood stallions were determined (height, length, width and volume). Ejaculates were collected from each stallion once daily for 10 days to evaluate some important seminal characteristics: gel-free ejaculate volume, sperm concentration, percent progressively motile spermatozoa and total number of spermatozoa (TSN). The gel-free ejaculate volume was measured with a graduated cylinder, the sperm concentration was counted in a Bürker chamber, the sperm motility was estimated in a phase-contrast microscope and TSN was determined by multiplying the gel-free seminal volume by the sperm concentration. Testicular measurements were as follows (left and right testis): height 7,5 cm and 7,8 cm, length 10,6 cm and 10,8 cm, width 6,5 cm and 6,6 cm, volume 278,2 cm3 and 293,8 cm3, scrotal width 12,3 cm and total testicular volume 572,0 cm3 .

Objective: In recent years there has been an increasing interest within the clinical (medical) science in measuring people?s health. When estimating quality of life, present practise is to use the EQ-5D questionnaire and an index which weighs the different questions. The question is what happens if the individuals estimate there own health, would it differ from the public preferences? The aim is to make a new prediction model based on the opinion of patients and compare it to the present model based on public preferences.Method: A sample of 362 patients with unstable coronary artery disease from the Frisc II trial, valued their quality of life in the acute phase and after 3, 6 and 12 months.

The aim of this thesis has been to examine how the risk for the swine flu was represented in the Swedish Radio news broadcast Ekot 16.45 during different phases of the pandemic in 2009. We wanted to study how the risk was described in different discourses and periods? Were the participants in the reporting calming or warning the listeners in relations to different aspects of the swine flu? What consequences for the community were reported in the broadcasting?To find the answers to our questions, we analysed 13 features about the swine flu broadcasted in Ekot?s main news broadcast Ekot 16.45. We used critical discourse analysis inspired by Norman Fairclough.We identified four types of discourses in our text, a journalistic discourse, a medical discourse, a nationalistic discourse and an authority discourse. The main discourse was the medical one.

This thesis was conducted at AB Fredr Wagner in Ösmo in Nynäshamn, Sweden.AB Fredr Wagner provides solutions for the graphic industry and has been asked by acustomer to develop a product that can simplify handling of EUR-pallets, namely amechanical arrangement, further called pallet exchanger that can switch from anempty pallet to a fully loaded one using only hand force.The goal with the thesis was to create design documents for a pallet exchanger, andalso from those documents to manufacture a prototype for testing and evaluation.A field trip was made to the customer, IKAB mailing in Huddinge, where the palletexchanger is thought to be placed. The purpose of this field trip was to get an insightinto the current work condition and need of change, as well as to gather informationregarding the requirements when it comes to size and robustness of the palletexchanger. Existing equipment on the market that can perform similar tasks werestudied in order to find an optimal solution for the actual pallet exchanger.After the field trip and gathering of information the concept generating phase began.The method used for generating concepts was brainstorming. To decide on whichconcept to use, a concept selection matrix was created. The selection criteriaincluded in the matrix came from the requirements for the pallet exchanger.

Introduction: Studies have shown that women are not always satisfied with the effects of contraception and that contraceptive advice is perceived as non-specific. Aim: The purpose of this study was to investigate what contraceptive women have chosen to use in the different phases of their reproductive lives, and what they felt had influenced their choice. Method: A retrospective cross-sectional comparative study with a quantitative approach. A survey with fixed and multiple-choice options was sent to five hundred 45-year old women. Result: The study shows that various birth controls are different in the normal reproductive life.

The electric vehicle market has potential to contribute to Sweden?s national goal to have a fossil fuel independent transport sector by 2030. However, the market answers to a lot of challenges making it difficult for the market to fully reach its potential. The volume of electric vehicles has seen a steady increase during the last year (2012), although many of these vehicles are mostly for PR purposes or bought by the public sector that wants to lead by example. Still, barriers in the form of high purchase costs, an anxiety for the limited battery capacity and the lack of standardisation are some of the problems that the market is struggling to solve.