Despite the fact that mandatory financial auditing has been abolished for small private public companies in Sweden we still see this service being used by these firms. Earlier research, papers and published articles tend to focus on the abolishment of the mandatory audits seen from the accountant?s point of view. There has however been less emphasis on the fact that 85 percept of the companies relived from the mandatory audits still utilises this service. We think that we have found a new and until now unexplored angel on this subject, and the purpose of our study has been to explore what the Swedish bank officials and what the Swedish Tax Agency?s officials think that they have to gain from a mandatory financial audit.The scientific method used in the study is deduction due to the fact that existing theories has been used to form the hypothesis.

I have always lived around mines and around people work­ing with mines. They are a natural part of my life and, inev­itably, a great interest of mine. When time came to make a decision for a degree project, focusing on the mine context felt as natural as breathing.In LKABs underground mines, safety in fire accidents is a great priority. Of outmost importance for the escape is to have a personal gas filter for filtration of smoke and/or gas. My design project resulted in a concept which is aimed at shortening the user journey from the start of the accident until the user has applied the personal safety solution and is ready to escape.Throughout the project I?ve been working with a context which is heavily regulated, and all problems are serious, important ones.

In many products a compromise between ground clearance and the required space to store the product has to be made. This problem attracted the attention of the authors of this thesis.The objective of this project is to develop a functioning solution to a foldable wheel. The solution should be applicable to several types of product groups. A limitation for this work has been made so that the work only covers solutions for lighter vehicles.The purpose is to drive this project forward, so that a solution can be found. Furthermore the purpose of the report is to clarify how the authors proceeded to design and construct the wheel according to a fixed specification.

Studies show that visual elements in store have a great impact on consumers. Of all the impressions that the brain receives the visual impressions count for 83 %. One of the visual elements that retailers can use in-store to influence consumers is signs. Today, there are a lot of studies on regular signs but this is very limited when it comes to motion displays. Motion displays are signs printed on electronic paper with animated messages.

With Microsoft's new operating system, Windows 8, a new type of applications were introduced, Windows Store Apps. These applications must meet certain requirements in order to be uploaded to Windows own store for apps. There are also guidelines to follow. The requirements and guidelines include appearance and functionality, such as a common search function in the applications to contribute to a more unified experience. How does these requirements and guidelines influence developers? Whether the development of the Windows Store Apps gets more difficult, or perhaps even simpler, is studied and evaluated in this report.

The company System Andersson is developing systems for controlling materials and production in industries. They want to add a new service, where parts of those systems are accessible through cell phones.In this paper we are investigating which technology are best suited for this kind of application. And then we describe how we are developing a prototype fort this application, based upon that technology. After investigating technologies such as Java ME, Microsoft Silverlight, and web applications we settled upon building the system as a web application, customized for a mobile environment.To build a web page which is readable by many different cell phones we use the markup-languages which are developed for cell phones. We put much effort in reading about the standards and recommendations for the mobile web, produced by the organizations W3C and OMA.

Native spider silk is an attractive lightweight natural polymeric material with a unique combination of strength, extendibility and flexibility. Synthetic, recombinant spider silk is an attractive biomaterial with several possible fields of application. When a foreign material is introduced to blood, this can for example cause unwanted coagulation and complement activation. The aim of this study was to investigate if coatings of heparin or albumin could improve the blood compatibility of films of recombinant spider silk and to develop an initial method to do so. Hypothetically, objects like pacemakers, stents and dental implants could be covered with spider silk films of high blood compatibility to reduce potentially harmful foreign body reactions caused by the immune defense. Increased blood compatibility would likely lead to improvements for both the individual patients and the society thanks to reduced load on healthcare institutions. Our objective was to assess the blood compatibility of both functionalized and non-functionalized recombinant spider silk by evaluating coagulation and activation of the complement system of the immune defense. Coagulation was evaluated visually on glass slides and complement activation was analyzed by measuring the concentration of the complement system mediator C3a in blood samples that had been exposed to the different materials. This study introduces a non-toxic and easy performed method of improving the blood compatibility of recombinant spider silk films by adding a heparin coating. Heparin coated surfaces had statistically significantly higher blood compatibility than uncoated surfaces. The effects of albumin coating of films were less clear compared to the results of heparin coated films. Complement activation could not be evaluated because of high activation in all samples prior contact with the materials that were included in the study..

Helstångsborr och konstång kallas bergborrverktyg, som tillverkas av sexkantiga stänger med inre hål för ledning av spolvatten. Dessa spolhål är klädda med ferritiskt rostfritt stål. Innan valsning borras ett centrerat hål i stålämnet som ska valsas. I det borrade hålet appliceras ett rör av ferritiskt rostfritt stål och i det röret skjuts en manganstålskärna in. Efter valsning dras kärnan ut och ett spolhål med invändigt foder av rostfritt stål bildas.

Swedish Trotting association was formed in 1925. They are the ones who design the regulations concerning what is permissible and not permissible for the horse, driver and trainer, when they have a license at a Swedish racing track. The Veterinary department of Swedish Trotting association decides in consultation with representatives from veterinaries around the country what is allowed and not allowed, based proven experience, combined with the availability of scientific data and Veterinary Department's own assessment. After stricter regulations for good animal welfare from the Swedish government, Swedish Trotting association is going to work out a workable model for how new equipment can be tested in the future to see how the equipment affects the horse. In the future, all equipment will be objectively tested before approved. The purpose of this work was to develop a well-functioning model for this. The research-question for this work is: Is this study design a well-functioning model of how the equipment should be tested in the future? The equipment used for designing this model was bitless bridle with a bit.

The purpose of this study was to investigate the connection between store layout and how it affects us as shoppers. We formed our research questions based on literature. The study was based on observations of shoppers without their knowing they were observed. We didn?t tell shoppers since the science of shopping says that shoppers pattern of movement is something that?s subconscious and if the shoppers had known it would have affected the result of the study.

This thesis analyses the prerequisites, profitability and competitiveness of eucalyptus plantation on the Iberian Peninsula and in Brazil. The thesis has a macro perspective and analyses a typical hectare of eucalyptus in each studied region. A survey methodology was used as a strategy to cover a broad perspective using expert respondents. The regions studied on the Iberian Peninsula were the ones found suitable for eucalyptus plantations from an economic point of view. The studied regions were Huelva in the South West of Spain, Galicia in the North West of Spain and Portugal.

Abstract? Background: ?Breast?cancer is the?most?common cancer for?women,?with?over 8000?of?cancer?cases?per?year.?Surgery?is the?most?common form?of?treatment. Basis?of?illness?and?the?loss?of?a?breast?can?be a?big?trauma for the?individual?and?affect?many?aspects.?Aim: The?aim?of?this?study?was?to?investigate?health-related?quality?of?life?and?psychosocial?situation and the?need?for support and?care?for?women?who?undergone?a?mastectomy?with?or?without?reconstruction.?Method: The?study?design?was?a?descriptive?study?with?qualitative?approach.?The?selection?was?strategically?consisting?of?the?eight?women?from?five?cities?which?had?undergone?mastectomy?with?or?without?reconstruction. The?interviews?were?semi-structured?individual?that?analyzed?using? content?analysis.?Results:All?of?the?women?felt?that?the?body?changed?after?the?mastectomy.? Feelings?of?insecurity?and?discomfort?were?common.?Among?those?who?underwent?reconstruction?were?all?dissatisfied?with?the?results.

Syfte: Studiens syfte är att analysera och undersöka om det finns något samband mellan den finansiella risken och lönsamheten. Det övergripande syftet är att se om valet av finansiell risk fungerar som finansieringsstrategi i verkligheten.Metod: Studien bygger på den deduktiva ansatsen där teorier kommer att testas och analyseras mot empiriska data tagna från årsredovisningar. Den kvantitativa metoden används då data från 305 stycken årsredovisningar ska användas för att finna om det finns samband och variation mellan finansiell risk och lönsamhet definierad som vinstmarginal, Rt och Re. Årsredovisningarna utgörs av sekundärdata som samlats in från databasen Retriever. De statistiska metoder som används är bland annat medelvärde, standardavvikelse, regressions- och korrelationsanalys, hypotesprövning och t-test.Resultat och slutsats: Såväl korrelation- och regressionsanalys som hypotesprövning och t-test visar att det finns samband mellan finansiell risk och lönsamhet definierad som Re.

An energy study has been performed on two blocks in an area called Gävle Strand. The buildings are owned by a tenant-owner?s association called brf Carolina and were built by the company Skanska 2008. The builder as well as brf Carolina are pussled by the fact that electricity use is higher than expected while heating is less. Skanska is also very interested in finding out how much heat recovery from stale exhaust air through a geo-thermal heat pump is contributing to the general heating requirement and energy balance in four out of the ten buildings located on the properties.To find possible answers to the higher electricity use a literature survey on user behaviour was conducted.

Reinforcement is of great importance to fulfill the dimensioned strength of a concrete construction. This requires that the work needs to be carried out with adequate results that neither endangers the workers or the safety of the construction. Progressive development of the planning phase, construction documents, and construction methods is in constant need since the technology constantly evolves.In order for contractors to be able to get acceptances from their quotations requires that they have to increase their working pace in order to be able to leave a quotation with a lower price than the competition.Due to the increasing pace the different parts involved in the construction process is subjected to time pressure. The design stage, construction documents, work preparation and the execution are all affected when everything has to be finished quickly. To avoid problems, it is required that all parts are able to deliver good quality solutions and results under the influences of time pressure, which is not always easy.