Several industrial scandals, especially those about Enron and WorldCom, have lead to an intense debate about the independent audit and the independent auditor. A substantial part of the auditor?s income originates from counselling, and therefore the role of the auditor may be seen as double, and the auditor?s objectivity may be questioned. In the year of 2002, a new Auditors Act was legislated in Sweden. In the 21 § of the act, a model based on principles was introduced, to test the auditor independence in every single case.

Because of the large supply of information is today's leisure travelers very enlightened and have firsthand knowledge of what can be demanded on a hotel stay. Along with business travelers, who are not price sensitive, they place higher demands on the standards and service they require. It has become increasingly important to attract the visitors in a unique way.The purpose of this study is to reveal those aspects which hotels focus on in their business in order to keep their guests, despite the strong competition and the new demands of the changing hotel industry. The study has examined more closely if the hotels have specific concepts in their approach, if their servicescapes (the environment where the service is assembled) are designed in a unique way to attract visitors and if the hotels have special relationships with their guests.The study is qualitative and in order to answer the purpose has observations of the selected hotels and interviews with managers and receptionists been made.One of the conclusions that we reached is that the most important aspect in the hotels business is their relationship to the guests. Each respective hotel strives to have a special and unique relationship with its guests conveyed by its staff.

?Boverket? the Design Regulations in Sweden, also called BKR has for a long timebeen the mandatory standard that has guided and regulated construction design. Butat the end of 2010 BKR was replaced with Eurocode. This report deals with thecomparison of these two standards when it comes to wood construction. Duringwinter 2009/2010 there were many roof collapses due to excessive loads on theroofs across Sweden.

BakgrundMänniskors trosföreställningar, religiositet och andlighet kan ha stor betydelse för deras önskningar om bemötande och behandling i en vårdsituation. Det finns omvårdnadsteoretiker som anser att det också ingår i sjuksköterskans uppgift att hjälpa patienten att leva i enlighet med sina trosuppfattningar. Möjligheten att fritt få utöva religion kan ses som en mänsklig rättighet men finns det ytterligare anledningar till att vi bör beakta religiositet och andlighet inom vården? Kan det vara så att religiöst engagemang kan vara bra för hälsan?SyfteSyftet var att beskriva hur religiösa och andliga trosföreställningar kan påverka människors hälsotillstånd samt beskriva vad detta kan innebära för människor som drabbats av sjukdom.MetodMetoden som användes var en systematisk litteraturstudie av kvantitativa engelskspråkiga vetenskapliga studier som var publicerade inom de tio senaste åren.ResultatArtiklarna berörde religion och/eller andlighet samt dessa variablers samband med olika hälsoaspekter och olika sjukdomstillstånd. I de nitton artiklarna gick det att utläsa trettiotvå olika resultat, då andlighet och religiositet ofta undersöktes separat fick många studier fler än ett resultat.

The aim of this study is to investigate how multiple tree handling harvesters perform compared to earlier developed standards. The study shows that multiple tree handling harvesters are more efficient in thinnings stands with mean stock volumes less than 0,12 m3fub per stock. The increased efficiency is different for different mean stem classes. In stands with a mean stem volume of 0,04 m3fub per stock, the increase can be as high as 40 percent while it is about 10 percent in stands with a mean stem volume of 0,12 m3fub. Comparisons have been done between stands that are felled with partly limbed stands and stands without partly limbed assortments. The difference in performance is clear and shows that the partly limbed assortments strengthen the multiple tree handling harvesters positive effects in low dimension thinnings.

Aim: The overall aim of this survey was to show whether, and possibly how, Stockholm?s three biggest football clubs (in supporter counts) works strategically with their communication regarding to supporter violence. A further goal of this paper is to contribute with knowledge that could be used by football clubs in their efforts against supporter violence. From this purpose two questions were constructed: 1) Do football clubs work strategically with their communications with regard to supporter violence? In that case, how? 2) Can work with strategic communication in terms of supporter violence improve? In such cases, how?Material and Method: The method used in this studie is of a qualitative character.

The objective for this master?s thesis was to test and evaluate two methods for determining the content of tannin in a pinebarkextract. The methods used at Södra for this previously have not been specific enough, only the amount of polyphenolics have been measured. One of these methods is a test based on the Stiasny test and it determines the extracts ability to form a gel with formaldehyde. When this test was carried out it showed that the extract did not contain much tannin.

Lättelement located in Örnskoldsvik AB is one of Sweden's leading companies in the development of building elements in the form of roofs, walls and floors made ??out of light beams. The company has clients from Lund to Kiruna, and from Norway. This means that the elements have high standards when they have to take many different loads from wind and snow due to such wide geographic variation.The roof elements are structured so that the main body is made of light beams with an I?profile.

My main purpose with this study is to investigate how the social worker relates to knowledge, power and profession. From this purpose has also the concept ?to be a social worker? emerged.The study is based on a qualitative study and consists of semi-structured interviews with seven social workers from different fields of expertise.The result of the study shows that the knowledge is dependent of different fields of expertise. But in the contact with the client, regardless of field of expertise, the knowledge is gathered through a reflective pattern. Through theoretical attempts and earlier experience from social workers, this is brought to life in this unique meeting.

Bakgrund: Antalet ?ldre multisjuka ?kar vilket st?ller kompetenskrav p? personal som v?rdar dessa personer. M?nga har insatser av kommunal prim?rv?rd vilket inneb?r att samverkan mellan regional och kommunal prim?rv?rd ?r central f?r god, s?ker och personcentrerad v?rd, vilket uppn?s bl.a. genom uppr?ttande av individuell v?rdplan.

AbstractThe customer demand for ecological products has increased in recent years, within the garden industry this mainly concerns herbs and other edible plants. The organic trend is increasing and more people are aware of the environment and want to take responsibility for it through their purchases for their garden as well.In this essay the aim is to investigate customer demand and the possibility of selling organicperennial plants in eight garden centres on the Åland islands and in Gävle/Sandviken. I include two garden centres with an organic profile to get a wider point of view. I investigate the global market for organic perennials and look further into existing certification standards on the Swedish market today.The methods I have been using are interviews and a literature study.The study shows that the experienced demand for organic perennials is small in both of myinvestigated groups. The biggest motivation for starting to sell organic perennials would be to find a supplier of these plants and that more customer would ask for them.

En upphandlande myndighet har en skyldighet att fo?lja upphandlingslagstiftningen na?r myndigheten upphandlar varor eller tja?nster. Vid rena lago?vertra?delser eller vid otilla?tna direktupphandlingar kan myndigheten bli skadesta?ndsskyldig. Skadesta?ndet har ba?de ett reparativt och ett preventivt syfte och ra?ttsmedlet skadesta?nd syftar till att sa?kersta?lla en effektiv tilla?mpning av upphandlingsdirektiven sa? att EU-ra?tten fa?r fullt genomslag i nationell ra?tt.

Since January 2005 new rules have been introduced from the International Financial Reporting Standards for accounting of Business Combinations. Goodwill, which is the difference between the purchase price and the value of the net assets in an acquired firm, should no longer be amortized but should instead be treated as an object for yearly impairment tests. Nevertheless, there are many companies making the tests but not impairing goodwill. The theoretical frame of reference looks at goodwill from its two parts; true goodwill and false goodwill. False goodwill is defined as a measurement bias and constitutes a certain percentage of the operating net assets.

The starting point for this master thesis was the product of the company "Humlegården", which allows its tenants in office buildings to follow their electricity consumption in real time, through their Smartphone's. The idea that resulted from that application is to investigate if it is possible to direct the tenants in office buildings to reduce their energy consumptions, but also to be satisfied with the indoor environment. This work addresses the factors which are the main energy consumers in office buildings. It addresses legal requirements and standards which are important to follow in order to achieve good thermal comfort in buildings. Some of them are physical climate factors like thermal environment, air quality and lightning.

Fastighetsregistret (The Cadastre) is a large and important information sourcesupplied by Lantmäteriet (the Swedish mapping, cadastral and land registrationauthority). Fastighetsregistret provides geographical information about the 3.2 millionestates in use in Sweden. Fastighetsregistret has a large number of users who trustthat the provided data is reliable, but experience shows that the data can have varyingquality. As a user it is not always possible to access more detailed information inorder to assess to what extent the data in Fastighetsregistret is reliable.The purpose of this master's thesis is to investigate the possibilities of a system with agraphical user interface that present, classify and visualize the quality of the data inFastighetsregistret. The defined user group for this suggestion is internal users atLantmäteriet who have a good understanding of Fastighetsregistret.