The problem area was identified due to the fact that research within internal audit is fragmented and insufficient, simultaneously to internal audit becoming more common in the public debate. Crises and scandals in companies such as Enron in the US and Skandia in Sweden have resulted in new regulations regarding how companies should be governed. These regulations have been established in Sarbanes Oxley Act (SOX) in the US, and in Sweden the Swedish code for corporate governance will be implemented in 2005. The regulations imply that companies must provide sound internal control and to accomplish that, companies should have an auditing and consulting internal audit function. The Swedish code for corporate governance denotes that companies can decide to comply or explain why the code is not complied.

One of the most important components of a harvester is the crane. Most harvester cranes are only possible to pivot (or horizontally rotate) at the crane pillar. Cranab in Vindeln, Sweden, has developed a new type of harvester crane which has an extra pivot point on the outer boom. This makes it possible to reach around residual trees, easing thinning work in dense stands. The aim of the study was to analyze if the use of a pivoting outer boom (POB) crane gave an increase in thinning production and if there were any differences in time consumption between the work elements for the POB crane and a conventional crane. A Valmet 911.3 equipped with a POB crane was used in the study.

AbstractHeadline To communicate the environment, ?Rarely a paper on the wall?, a study about communication strategies when it comes to internalize a policy in two secondary schools.Number of pages 42 (61 including enclosures)Author Fanny PerssonTutor Peder Hård af SegerstadCourse Media and communication CPeriod Autumn 2007/spring 2008University Division of Media and Communication, Department of Information Science, Uppsala UniversityPurpose/aim The purpose of this work was to see what channels of communication are to prefer when working with secondary school pupils, more concrete when speaking about the environment, about the profile of the school and democracy among the pupils.Material/method I am going to visit two secondary schools in the middle of Sweden, one that has an environment certification, and the other one is a regular secondary school. To answer these questions I am going to interview totally four teachers, two from each school, and 12 pupils from each school divided into two groups per school.Main results One of the main results was that the pupils prefer to mix the tutoring for a better way to learn. Another result was that they see their teachers as paragons and that it is more important what the teachers do than what they say.Keywords Environment, Communication, Environment Certifikation, Secondary school, Karl Weick, Communication theory, Understanding, Internalize, Identification, Profile.

The purpose of this master thesis is to investigate what the users/visitors do at the Filipstads Bergslags Library when they are there. The questions we asked were "What do the visitors do when they are at the library?" and "How do the visitors give priority to the librarys services?" From these two questions we asked a third "How do the visitors view the library and its functions and what function do they see as the most important to them?" The method we used was a user study and we did this at the request of the management at the library. A questionnaire was constructed and handed out in a pilot study. We made some changes in the questionnaire before we started to hand it out at the library.

In this essay a model of a potential illegal hunter?s decision-making is created and presented in order to provide an overview of important parts of the complexities associated with the current Swedish predator policy. A comparison is made between a livestock owner?s economic incentives, and the expected costs faced by the potentially caught lawbreaker. In accordance with economic theory the benefits and costs of illegal hunting are compared and thus the optimal choice is determined where marginal costs and benefits are equal.

Kundrelationerna i svenska B2C-företag är inte lika goda som de var för 60 år sedan och de är inte lika goda som företagen skulle önska att de var. Forskningsfrågan och syftet med uppsatsen var därför att förklara vad som påverkar svenska B2C-företags beslut att utnyttja Radio Frequency Identification (RFID) som identifieringsteknik för att personliggöra kundrelationer inom sina lojalitetsprogram. Studien utfördes som en fallstudie då vi undersökte hur två stora svenska B2C-företag, IKEA Family och ICA, arbetade med lojalitetsprogram, identifieringstekniker och hur de ställde sig till alternativa identifieringstekniker gestaltat genom RFID. Studien utfördes med deduktiv ansats genom inledande teoriinsamling och därefter genom intervjuer med en intervjuperson på vardera företag. De slutsatser som sedermera kunde dras var att tillräcklig kunskap saknas kring RFID och dess potential, att det är en ekonomisk fråga och en stor investering för företag som inte brukar vara först att ta till sig ny teknik som dessutom inte är standardiserad samt att det skulle kunna kränka kundernas integritet och därmed ha motsatt effekt till lojalitetsprogrammens syfte..

AbstractAim: The aim of this study was to investigate if treatment with ?dry needling? in myofascial triggerpoints (MTrPs) in the rotatorcuff muscles may affect impingement symptoms such as pain during provocative tests, shoulder mobility, and function. The research questions were: Does the value of pain change on the Visual Analog Pain Scale (VAS) between before and after treatment? Do the positive provocative tests for impingement change between before and after treatment? Does the active shoulder mobility change between before and after treatment? Does the self-rated function change between before and after treatment?Method: The study was a prospective randomized intervention study and 19 persons with impingement symptoms (mean ± standard deviation; 58 ± 18 years, and shoulder pain duration 3.9 ± 1.6 months) were randomized into two groups. The groups were tested before, directly after and 3 weeks after treatment.

The purpose with the report is to show that it is possible to design a class-D amplifier, using a programmable FPGA mounted on a developing card from Xess and a H-bridge. The FPGA was programmed in VHDL which is the language the software from Xilinx use to implement a logical function into the FPGA The logical function corresponds to a modeling of the music signal and the modeling can be described as a comparator which compare the music signal with a triangle wave and as a out signal produce a pulse width modulated (PWM) signal. The report is also a review and evaluating of two different modulating technologies, AD- modeling and BD-modeling. A detailed part about how the H-bridge was designed and how it works. The result of this project is a working audio amplifier to a significant lower price than the products in todays market..

This thesis was performed at SverigeGrepen AB. SverigeGrepen is a company that hasone product on the market; a manure fork that is designed to be used for mucking inshavings or peat. The aim of this thesis was to develop a new manure fork that isadapted to be used in straw.The development started with a pilot study where experience of mucking wascollected to be able to understand what and why certain characteristics are importantfor the function and use of the manure fork.A basic concept was developed where the main function was fulfilled, which meantthat a separation between dung and straw could be performed in a way that wasbeneficial for the user.The work resulted in four concepts of how a manure fork could be used in the strawthat can be designed and constructed. The conclusion that the work gave was that allconcepts met the main requirements required by a manure fork to use in straw.However, concept four provides a good visual impression, while its benefits areassumed to be important qualities..

Background: Ovarian cancer affects many women worldwide. Tumors that grow in the genitalia and pelvis have because of its placement a large threat to the sexual ability. Treatment for ovarian cancer may lead to the sexual possibilities inhibited. Sexual health is a state of physical, mental, emotional and social well-being related to sexuality. Sexual health can be experienced in spite of disease, dysfunction or infirmity.

GIS on the Internet is a rather new phenomenon, which has evolved from the need ofdistributed geographical data. It is also a powerful tool for presenting information on theInternet. This master thesis aim to create a web based GIS application with information onlime spreading and the situation concerning acidification in the county of Kronoberg, Sweden.The web based GIS application will be used by the county administrations in Kronoberg toinform the public and the municipal authorities of current counteracting acidification activity.This report includes documentation on acidifying processes and liming activities, which arepublicised together with the web based GIS application. The web based GIS application wascreated with ArcIMS, a new program in the ESRI family of GIS programs. The programincludes a guided structure, to development of everything from a map to a complete GISapplication, including mapservice and websites.

Today there is an even higher demand on IT-projects success rate compared to a few years ago. IT-projects must be handled more efficiently and result in a more profitable investment. In order to make the handling of IT-projects more efficient and create profitability the developers must have a broad understanding of the IT-projects characteristics and which factors that affect the result of the projects. Changes within IT-projects are often carried out through the development of a system. Since this change is more common when it comes to IT-projects it is important to handle risk and change within these kinds of projects in order to prevent and avoid uncontrolled changes.

Självmedkänsla är ett relativt nytt område inom den positiva psykologin (Neff, Rude & Kirkpatrick, 2007) och mäts utifrån tre delkomponenter: self-kindness, common humanity och mindfulness. Familjesituation och kön har tidigare visats påverka graden av självmedkänsla (Neff, 2011). Föreliggande explorativa studie avsåg att utforska graden av självmedkänsla hos unga vuxna samt mellan skilsmässobarn och kärnfamiljsbarn i samma grupp. En enkät med ett självskattningsformulär (SCS-LV) över självmedkänsla samt frågor om ålder, om respondenten var kärnfamiljsbarn eller skilsmässobarn och hur gammal respondenten i så fall var när föräldrarna separerade, delades ut till 93 studenter vid ett sydsvenskt universitet. Sju svar från respondenter över 25 år samt en ofullständigt ifylld enkät utelämnades vilket gav N=85.

Inom processindustrin finns en etablerad reglerhierarki där basreglering sker med PID-regulatorer och där avancerad, multivariabel styrning sköts av MPC-programvara. Steget mellan dessa två nivåer kan upplevas som stort. För mindre och snabba multivariabla processer undvikes helst en multivariabel ansats, med försämrad reglering som följd. På Preem AB har detta upplevts som ett problem. Syftet med examensarbetet har varit att utveckla en alternativ, multivariabel styrstrategi för en process med ett mindre antal reglerstorheter som interagerar.

The advantage and the possibility of keeping track of a number of vehicles to make work practice more effective and smooth is today a favorable choice for Visual Units Logistics customers. We?ve been evaluating the software and trying to take it one step further and letting not only the individual user, but maybe, the company as a whole benefit from its advantages. This has been done by using methods like letting ourselves get to know the software, user case studies, workplace studies, interviews and future workshops. This resulted in a prototype introducing a new function designed with all collected data in mind trying to make the software, Visual Units Logistics, even more effective for the every day work practice of the user.