Background: Currently Sweden has the possibility to like other EU countries raise the limits of statutory audit, but have chosen significantly lower limits. The reform was adopted in 2010 and only applies to smaller companies and there is great pressure for the limits to rise in future. This would enable Swedish companies to compete on equal terms in Europe. Aim: The aim of our study is to investigate the impact of the removal of the statutory audit for smaller companies from audit and accounting bureaus perspective and also the possible impact if the limits were to rise. Furthermore we want to explore how the supplies of other financial services have developed as a result of this.

The aim of this master's degree dissertation is to compile examples of different ways of planning, implementing and following up the organisation of two integrated libraries, which serve both the general public and the school. In order to respond to this, we formulated the all-embracing question: How best can the integration of libraries for schools and the general public be planned, implemented and followed up? This formulation gave rise to four further questions. In order to answer these questions, the problem formulated and our basic aim, we have studied the relevant literature on school libraries, libraries for the general public, and integrated libraries. These sources comprise official reports on this theme, dissertations, and more topical articles.

Lampinen, S. (2013). School?s importance of physical activity for students with disabilities: From a teacher?s perspective. Thesis in Public Health.

This paper deals with the problems that can occur during the move of an entire collection. Thecollection discussed is located at the Gothenburg Maritime Museum and it has beenconsidered to move the collection to a storage where the other collections of the museum iskept. No decisions are taken but this is a suggestion of how it could be done. The collectionwhich is studied contains of different kinds of objects like for example paintings, work onpaper and photographs. The whole moving project is looked into and all the different parts areanalyzed.

During the years 2005-2007 several cases of abnormal bleeding were seen after surgery in Bengal cats on veterinary clinics and animal hospitals in Sweden. In this study we have examined if the observed bleedings are due to an inherited defect of the coagulation cascade. Ten Bengal cats were tested for activated partial thromboplastin time (P-APT-time) and one-stage protrombin time (P-PK), and nine of these cats were tested for fibrinogen quantity (P-fibrinogen). Four of the tested cats had shown signs of an abnormal bleeding after surgery, and five of the cats were genetically related to these cats. One cat had a small bleeding wound at the internal base of the right auricle.

The aim with this report was to exam and surveys the internal logistics of Proton Finishing?s production. The basic data should give the company suggestions of more efficient and improved internal logistics. We will also give from our perspective suggestions of improvement, which the company will be able to evaluate.To evaluate these problems we used different kinds of methods. A frequency study was made on the internal forklift.

A major issue that has been a subject for quite some time is whether there will be a scarcity of metals in the bedrock in the future and whether or not we might end up with a problem similar to that of the big oil crisis in the mid-seventies. Following the oil crisis many oil companies started up with risk management to control future risks. This work presents how Swedish mining companies work with risk management to handle risks that might come up in the future due to metal scarceness. How Swedish mining companies look at the possible metal scarceness and if they use risk management in their decision-making process is studied. By doing interviews with Swedish owned mining companies it was found that the mining companies did not see the future metal scarcity as a risk, even though 2/3 of the companies acknowledged the scarceness to be a reality.

Aeroseum is an aviation museum located in an old military underground hangar. The ventilation system in the hangar is designed for the military purpose of the hangar. This design includes a solution with air flowing through the space between the construction of the hangar and the rock surface. The solution is intended to avoid a buildup of inflammable gases. This design leads too high humidity levels in the hangar.

The thesis aims to be an informative study for landscape architects and hopes to contributeto an understanding of ways water can be used and managed at sites lacking open, greensurfaces.The title "intelligent water design" should evoke the reader?s thoughts concerning intelligentaspects of water. Text, images and the design proposition give hints about these aspects.In the first part of this thesis, various examples of water design are presented. The chosenexamples are all applicable in urban environments with a high percentage of impervioussurfaces.The second part examines Gjutarplan, an urban square in the centre of Kallhäll, in Järfälla,north of Stockholm. Gjutarplan is first framed in a geographical and historical context.

During the past years Building Information Modelling (BIM), which is a digital way to work, has begun to spread amongst the parts of the construction process. At the construction phase the larger companies has started using the new way to work. This expansion has not been developed amongst smaller companies leading to the purpose of this report, to investigate in which ways the smaller companies can implement BIM by changing their way to work. The thesis is delimited to work preperations with the objective to define how the work preperations should be structured to enable the implementation of BIM. To achieve the objective of the report, information about the subject has been collected by interviews and literature studies.

We must all take our responsibility to our common environment, we have to make sure that the following generation is guaranteed a healthy and good environment. Swedens universities have a significant role too achieve this. Environment questions have to integrate in the educa¬tion as a compulsory element, then more people will have an increased comprehension for the influence we have ion the environment. . My degree project have I decided to do about the environmental work at Halmstad University.

What role should science play in democracy? Political scientists often assume that it is possible to demarcate between ?instrumental? and ?moral? knowledge, and argue that citizens and/or politicians should use their moral knowledge to agree upon political goals and then apply the instrumental knowledge of scientists to achieve them. This straightforward view is challenged by writers in science studies, who identify three major problems in the use of science in democracy: uncertainty, risk and hidden values. They suggest that these problems could be solved through citizen participation.In this essay I perform an analysis of the internal logic of their suggestion. Is it likely that citizen participation enhances the democratic decision making process so as to reduce the problems? The internal analysis shows that it is rational to advocate citizen participation by reasons of legitimacy.

This thesis examines the environmental benefits resulting from the choice of environmental certification scheme, with focus on energy. This was carried out by studying the measures that were implemented as a result of the certification of Sweco's three largest office buildings in Stockholm, Gothenburg and Malmö. The office property in Stockholm has been certified with the Swedish Environmental Building, Gothenburg with the British BREEAM and Malmö with the U.S system LEED.The results from the study indicate that an environmental certification can reduce the energy consumption by up to 59 percent and the water consumption by 20 to 66 percent. However; the interviews, literature study and simulations in MATLAB indicate that the size and scope of these environmental benefits depend on several identified factors: the type of building and its conditions, system selection, grade level, the choice of indicators, the ambition of those involved and when in time the certification process begins. The comparison between Environmental Building, LEED and BREEAM showed that Environmental Building for the office property in Stockholm gave the largest environmental benefit in terms of reduced energy consumption thanks to several large measures.

The purpose of this study is to investigate how teachers approach communication in their mathematics instruction. The communication involves concepts such as teachers' mathematical language, incorrect answers, and various interaction patterns. In line with this, the study also examines how these types of communication may affect students in the classroom. Furthermore, observations and interviews were conducted with five different teachers in Sweden using an observation scheme and an interview guide. The results reveal that four out of the five teachers use both child-directed and adult-directed language when addressing students at different levels of mathematical understanding.

The purpose is to improve IKEA´s understanding of how their target group of 12 to 18 years old boys and girls thinks when they visit the showrooms in the department stores. What make them enter the showrooms? Is it the colours, the furniture or the whole concept? How are they inspired to furnish their own room? Do they get ideas from the showrooms or are they looking for a specific furniture? These types of questions have increased young people´s interest for design and decoration over the last decade. It transpires with help from an article written by Vittorio Girotto and Michel Gonzalez how children are influenced in an early age by their own temperament and their natural surroundings. Children reasons and acts according to what they believe adults would have done in a similar situation.The methods that have been used during this project are interviews, surveys, observations, hypothetical persona, persona and ABL (IKEA´s own method).